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List of Accounting Books Name

The document lists 40 accounting books applicable to enterprises. It provides the name, serial number, and indicates whether each book uses the general journal, ledger, registration documents, or journal-document forms of accounting. The books cover a wide range of accounting topics including cash, materials, fixed assets, loans, sales, costs, investments, capital, VAT, and other areas according to an enterprise's management needs.

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Khánh Huyền
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137 views3 pages

List of Accounting Books Name

The document lists 40 accounting books applicable to enterprises. It provides the name, serial number, and indicates whether each book uses the general journal, ledger, registration documents, or journal-document forms of accounting. The books cover a wide range of accounting topics including cash, materials, fixed assets, loans, sales, costs, investments, capital, VAT, and other areas according to an enterprise's management needs.

Uploaded by

Khánh Huyền
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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III- LIST OF ACCOUNTING BOOKS APPLICABLE TO ENTERPRISES

Accounting form
Serial
No Name of books General Journal- Registration Journal-
number
journal Ledger documents Document
1 2 3 4 5 6 7

01 Journal-Ledger S01-DN - x - -

02 Registration documents S02a-DN - - X -

03 Register of registration documents S02b-DN - - X -

04 Ledger (used for the form of registration S02c1-DN - - x -


documents) S02c2-DN X

05 General journal S03a-DN X - - -

06 Cash receipt journal S03a1-DN X - - -

07 Cash payment journal S03a2-DN X - - -

08 Purchase journal S03a3-DN X - - -

09 Sales journal S03a4-DN X - - -

10 Ledger (used for the form of general S03b-DN X - - -


journal)

11 Journal-Document, Kinds of Journal- S04-DN - - - x


Document, List
Including: - Journal-Document No.1 to S04a-DN - - - x
No.10
S04b-DN - - - x
- List No.1 to No.11

12 Ledger (used for the form of Journal- S05-DN - - - x


Document)

13 Balance sheet S06-DN X - x -

14 Cash book S07-DN X x x -

15 Detailed accounting book of cash S07a-DN X x x -

16 Deposit book S08-DN X x x x

17 Detailed books of materials, instruments, S10-DN X x x x


products or goods

18 Detailed listing of materials, instruments, S11-DN X x x x


products or goods

19 Stock card (Stock book) S12-DN X x x x

20 Book of fixed assets S21-DN X x x x

21 Book for monitoring fixed assets and tools S22-DN X x x x


Accounting form
Serial
No Name of books General Journal- Registration Journal-
number
journal Ledger documents Document
1 2 3 4 5 6 7

and instruments at the place where they


are used

22 Card of fixed assets S23-DN X x x x

23 Detailed book of payments to the S31-DN X x x x


purchaser (the seller)

24 Detailed book of payments to the S32-DN X x x x


purchaser (the seller) in foreign currency

25 Book for monitoring payments in foreign S33-DN X x x x


currency

26 Detailed book of loans S34-DN X x x x

27 Detailed book of sales S35-DN X x x x

28 Book of production and business costs S36-DN X x x x

29 Card of production costs of products or S37-DN X x x x


services

30 Detailed book of accounts S38-DN X x x x

31 Detailed accounting book for monitoring S41-DN X x x x


inverstments in associated companies

32 Book for monitoring differences allocated S42-DN X x x x


upon purchase of investments in
associated companies

33 Detailed book of issued shares S43-DN X x x x

34 Detaiiled book of fund shares S44-DN X x x x

35 Detailed book of securities investments S45-DN X x x x

36 Detailed book for monitoring source of S51-DN X x x x


trading capital

37 Books of construction expenses S52-DN X x x x

38 Book for monitoring VAT S61-DN X x x x

39 Detailed of of VAT refunded S62-DN X x x x

40 Detailed book of VAT exempted or S63-DN X x x x


reduced
Accounting form
Serial
No Name of books General Journal- Registration Journal-
number
journal Ledger documents Document
1 2 3 4 5 6 7

Other detailed book according to the


enterprise’s management requirements

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