MID - TERM TEST

I. Minh Anh Jont stock company has information:

1. General information:

Binh Minh Joint Stock Company trading goods A. Address: No.124 Nguyen Trai street, Thanh Xuan District, Hanoi City. Tax code: 0700249761. The company opens a

transaction account at VIB, Nguyen Trai branch, Hà Nội (Account number in VND: 10162137864; Account number in USD: 0162137865). Start date of accounting on the

software 01/12/2022, start date of the financial year 01/01/2022; accounting regime applied according to Circular 200/2014/TT-BTC. The company records in the form of a

general journal. (Unit: VND). Student’s ordinal number is signified STT.

2. List of organizational structure

Number Code Department

1 BP_QUANLY Management

2 BP_BAN HANG Sale

3 BP_KETOAN Accounting

4 BP_TCHC Administrative organization

3. Category of employees

Number Full name Department Position

1 Hoàng Bình Minh Board of manager Director

Accouting Chief Accountant

2 Nguyễn Danh

3 Đặng Văn Thanh Sale Saleswoman

4 Nguyễn Minh Anh Administration Head of department

4. Category of customer, supplies

Target Customer/Supplier Address Tax code

Customer Trung Anh Joint Stock Company No 5, Nghi Tàm Street, Hồ Tây District, Hà Nội 2900575043

city.

Supplier An Vạn Toàn Company Limited No 65, Mộ Lao ward, Hà Đông district, Hà Nội 0107411852

city

5. List of Warehouses, Supplies, Goods => Items & Services => Stock
Catalog
 Number Store code Unit name Acc

1 Goods Warehouses Acc 1561

2 Tool Supplies warehouse Acc 153

Category of supplies and goods => Items & Services => Items & Services

Code Name of goods Calculation Unit Inventory price

Even numbers are calculated using the weighted average

method at the end of the period / Odd numbers are

A Goods type A Kg
calculated by the first-in, first-out

(FIFO) method.

Even numbers are calculated using the weighted average

method at the end of the period / Odd numbers are

X Tool X Bag
calculated by the first-in, first-out

(FIFO) method.

6. Balance as of December 1, 2021 of some accounting accounts:

Acc Debit Credit Detail Note

1111 1.000.000.000

1121 1.320.000.000 VIB bank, Nguyen Trai branch Bank acc balances

1122 xxxxxxxxxx (5.000 + STT) USD in VIB bank, Hà Đông branch; Bank acc balances

Exchange rate: 23.500 VND/USD

131 120.000.000 Trung Anh Jont Stock Company Customer liabilities

1531 6.000.000 Quantity: 60 bag, warehouse date 31/12/2020. On hand items => Tool vì là bag

156 xxxxxxxx Goods A: On hand items => Goods

Quantity: (5.000 + STT) kg;

Unit price: 150.000 VND/kg

2422 120.000.000 Store rental costs. The remaining cost allocation Prepaid cost

period is 12 months.
Number of allocation period: 12

TK chi phí 6428

Tỷ lệ phân bổ: 100% vào Sale

2111 1.200.000.000 Camry car used for director's office, estimated life Assets

of 10 years. Starting date of putting the asset into

use 01/01/2019.

2141 240.000.000

331 150.000.000 An Vạn Toàn Company Limited Supplier liabilities

 Acc Debit Credit Detail Note

341 150.000.000 VIB bank, Nguyen Trai branch; Short – term loans.

3334 10.000.000

4111 Xxxxxxxx Students give their own appropriate data.

4062450000

4212 21.050.000

C. Requirement: Enter information and related documents into MISA accounting software.

1. On 01/12, pay cash on hand advance 10,000,000 VND to Mr. Nguyễn Danh to do business-related job for the company (Cash payment No 1201 and request

for advance No 1201).

Cash => Paid:

Object: Nguyen Danh

Reason: Chi khác/ Pay cash on advance Dr 1121/ Cr 1111

Amount: 10.000.000

Bank account: TK đầu 1

Date 01/12/2022

Ref No. 1201

2. On 03/12: Mr. Nguyen Danh returned the excess advance 3.000.000 VND

Cash => Received

Object: Danh

Reason: Thu hoàn ứng

Ngày 03/12/2022/ Ref No. mặc định

Amount: 3.000.000

3. On 05/12: Payment voucher number ……spending money for Mr. Nguyễn Bình Minh to buy USD and deposit into foreign currency account of VIB bank

1.000 USD. The buying rate of foreign currency at the transaction date is 23,000 VND/USD.

Cash => Paid

Object: Minh

Reason: Gửi tiền vào ngân hàng

CCY: USD – 23.000

Date: 5/12/2022

Ref No. mặc định

Dr 1122/ Cr 1111

TK Ngân hàng đầu 1

Amount: 1.000/ Equivalent (tự nhảy)

4. On 13/12: Mr. Hoàng Bình Minh submitted 150,000,000 cash in hand to VND Bank Account at VIB (Cash payment No 105, Bank confirmation No 88 of

VIB).

Cash => Paid

Object: Minh

Gửi tiền vào ngân hàng

Dr 1121/ Cr 1111

Bank account: đầu 1

CCY VND

Date: 13/12/2022

5. Date 4, purchase 10 piece goods G from Hong Ha Joint Stock Company put in the warehouse, price before VAT: 15.500.000 VND/piece,

VAT rate 10%, made a payment by cash in bank VIB. VAT invoice number 102, “goods received note” number 20, debit note number BN125 of VIB

Bank. Delivery officer: Mr Dang Van Thanh.

Purchased => Bill for goods

Mua hàng trong nước nhập kho

Payment y cash => Paid, Uỷ nhiệm chi

Add: Hong Ha

Invoices 102
6. Date 9, Paying the half amount of the previous month's debt to An Van Toan by bank VIB deposit (payment voucher BN.130).

Bank => Pay vendor => Vendor: AVT => 9/12/2022 => Total amount: 150/2 = 75, get data và tick, chọn Pay ra:
7. Date 11, Trung Anh Company paid 55% of the previous month's debt with by cash in bank (credit note number BC.3978).

Bank => Customer received

Date 11/12/2022

Deposit

Tick vào Thuế TNDN

Total amount = 120.000.000*55% = 66.000.000

 Collect

8. Date 12, transfer money to VIB bank, pay the entire amount of corporate income tax owed last month to the state budget (debit note

number BN.413). The person paying the money is Mr Nguyen Danh.

Bank => Pay tax

Date: 12/12/2022 => Get data

Tick => Pay tax

9 Date 21, pay cash in bank for all VIB Short term loan and Interest in December ( Interest payment is 2.300.000 VND )

Bank => Paid:

10 Date 29, issued from the warehouse 2 bags X for Sales department. The allocation period is 10 months, from 02/2023. "Goods delivery

note" No. 16.

- Re-evaluate monetary items denominated in foreign currencies as of February 28, 2022 of SHB bank with the buying rate 24.200 VND/USD

and the selling rate of 24.600 VND/USD

- Determine the business performance 02/2022. Assume that pre-tax accounting profit is equal to CIT taxable income; corporate income tax rate

is 20%.

Note: Name of accounting data: VietNam. First and last name

For example: VietNam. Trung Phan