ĐỀ CÔ THU CODE 26
6. Balance sheet
C. Transactions
ĐỀ PHAN BẢO TRUNG ÔN
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
Numbe Code Department
r
1 BP_QUANLY Management
2 BP_BAN HANG Sale
3 BP_KETOAN Accounting
4 BP_TCHC Administrative organization
3. Category of employees
Numb Full name Department Position
er
1 Hoàng Bình Minh Board of manager Director
Accouting Chief
2 Nguyễn Danh
Accountant
3 Đặng Văn Thanh Sale Saleswoman
Administration Head of
4 Nguyễn Minh Anh
department
4. Category of customer, supplies
Target Customer/Supplier Address Tax code
Customer Trung Anh Joint Stock No 5, Nghi Tàm Street, Hồ 2900575043
Company Tây District, Hà Nội city.
Supplier An Vạn Toàn Company No 65, Mộ Lao ward, Hà 0107411852
Limited Đông district, Hà Nội city
5. List of Warehouses, Supplies, Goods
Catalog
Num Store code Unit name Acc
ber
1 Goods Warehouses Acc 1561
2 Tool Supplies warehouse Acc 153
Category of supplies and goods
Code Name of goods Calculation Inventory price
Unit
Even ( chẵn) numbers are
calculated using the weighted
average method at the end of the
A Goods type A Kg
period / Odd (Lẻ) numbers are
calculated by the first-in, first-out
(FIFO) method.
Even numbers are calculated
using the weighted average
method at the end of the period /
X Tool X Bag
Odd numbers are calculated by
the first-in, first-out
(FIFO) method.
6. Balance as of December 1, 2021 of some accounting accounts:
Acc Debit Credit Detail
1111 1.000.000.000
1121 1.320.000.000 VIB bank, Nguyen Trai branch
1122 xxxxxxxxxx (5.000 + STT) USD in VIB bank, Hà
Đông branch; Exchange rate: 23.500
VND/USD
131 120.000.000 Trung Anh Jont Stock Company
1531 6.000.000 Quantity: 60 bag, warehouse date
31/12/2020.
156 xxxxxxxx Goods A:
Quantity: (5.000 + STT) kg;
Unit price: 150.000 VND/kg
2422 120.000.000 Store rental costs. The remaining
cost allocation period is 12 months.
2113 1.200.000.000 Camry car used for director's office,
estimated life 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
341 150.000.000 VIB bank, Nguyen Trai branch; Short
– term loans.
3334 10.000.000
4111 xxxxxxxx Students give their own appropriate
data.
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).
2. On 03/12: Mr. Nguyen Danh returned the excess advance 3.000.000 VND
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.
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).
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.
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).
7. Date 11, Trung Anh Company paid 55% of the previous month's debt
with by cash in bank (credit note number BC.3978).
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.
9 Date 21, pay cash in bank for all VIB Short term loan and Interest in
December ( Interest payment is 2.300.000 VND )
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
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