ABC Co.

, Ltd

Noi dung

A. B. C. D. E.

HE THONG KE TOAN CHART OF ACCOUNTS AND DEFINITIONS BOOKS AND PROCEDURES BAO CAO TAI CHANH BIEU MAU KE TOAN

A.

NGUYEN TAC KE TOAN

The Accounting System of ABC CO.,LTD had been prepared based on the Vietnamese accounting system. The system allows information to be collected processed and will be a series of reports with the end document being the financial statements of the e

The accounting system encompasses the sequence of steps followed in the accounting proces from analysing transactions to preparing financial ststements and closing the accounts. The steps in this system 1. The transactions are as follows: the source documents.

are analysed from

2. 3. 4. 5. 6.

The transactions The entries The

are

recorded in the books of original entries. to the ledger.

are posted

accounts

are adjusted at the end of the period to comply with the matching rule are closed to conclude the current accounting period.

The accounts

Financial statements

are prepared.

To ensure the relevance and reliability of accounting information, the accounting prac procedures must rely on concepts and conventions. Following are concepts and conventions which the Accounting System of GD TEX CO.,LTD

1.

The

Historical Cost Concept a recording of past events.

Is a formal recognition that accounting is purely

2.

The Monetary Unit Concept

Holds that all transactions should be expressed in monetary terms before they are capab being entered in the accounitng records. A common unit is necessary for a homogeneous record of events. Therefore the US$ dollar and Vietnam Dong are used to record transactions and to value

3. The Accounting Period Concept

In relation to a continuing business, thus concept divides the indefinately continuing exis of the enterprise into a series of accounting periods in respect of which profit and loss statement and balance sheet are drawn up at the end of those accounting period to report on operations to date and enable periodical distribution of income earned.

4. The going Concern Concept Assumes that the business entity is organised to operate over an indefinate period of It is not assumed that the entity will be wound up , liquidated or ceases trading in the near future. 5. The Convention of Consistency

Requires that accounting policies and practices remain unchanged from one accounitng per to the other. This doctrine is useful when comparing one period to anoth If policies are changed from one period to another then full disclosure will be made.

6. The

Convention of

Prudence (

Conservatism )

The doctrine dictates that assets and profits should not be overstated and liabilities shou not be understated. If there is doubt the error should alw assets and profits and overstated for liabilities.

7. The

Convention of Disclosure

Requires that all information which might affect the judgement of users of financial information be disclosed. The statements should disclose all sig and any alteration in accounting policies should be disclosed.

8. The

Convention of

Materiality

Is a recognition of the fact that it is used to achieve absolute accuracy when man items are so insignificant that they will not affect the result one way or another. Absolute accuracy is impractical owing to the elements of opinion and judgement ent into the accounting process. Materiality is essentially a doctrine of assigning relative importance to 'particular items and excluding items which are considered insignificant.

Moreover , the accounting practices have to comply with the legal environment of Vi is the laws on foreign investment in Vietnam and other relating regulations, i.e. dep taxation...

B.

HE THONG TAI KHOAN

TAI SAN LU ONG 111 TIEN

LOAI 1

1111 TIEN MAT TAI QUY - VND Ghi n tien khi nhan va ghi co tien khi thanh

1112 TIEN MAT TAI QUY - NGOAI TE Ghi n tien ngoai te khi nhan va ghi co tien

1113 VANG, BAC, A QUY Vang bac, a quy nhan gi tai quy cua Ct 112 TIEN GI NGAN HANG

1121 TIEN GI NGAN HANG - VND Phan anh so tien gi vao( ghi n) ,rut ra ( 1122 TIEN GI NGAN HANG - NGOAI TE 1123 VANG, BAC, A QUY Vang bac, a quy gi tai Ngan hang 113 TIEN ANG CHUYEN 1131 TIEN ONG VN 1132 NGOAI TE AU T CHNG KHOAN NGAN HAN

121

1211 Co phieu Phan anh tnh hnh mua ban co phieu vi m 1212 Trai phieu ngan qu Phan anh tnh hnh mua, ban , thanh toan ca

128

AU T NGAN HAN KHAC 1281 Tien gi co ky han : phan anh tnh hnh ta 1282 au t ngan han khac

129

D PHONG GIAM GIA AU T NGAN H D phong cho khoan TNH

131

CAC KHOAN PHAI THU KHACH HANG Phan anh tnh hnh thanh toan cac khoan n

133

THUE GTGT C KHAU TR Khoan thue GTGT au vao a khau tr va 1331 thue GTGT dc khau tr cua hang hoa dc 1332 thue GTGT c khau tr cua tai san co

136

PHAI THU NOI BO Phan anh cac khoan n va tnh hnh thanh to hoac gia cac n v trc thuoc 1361 Von kinh doanh cac n v trc thuoc 1368 Phai thu noi bo khac

138

CAC KHOAN PHAI THU KHAC Phan anh cac khoan phai thu ngoai pham v 1381 TAI SAN THIEU CH X LY Tai khoan ghi nhan hang hoa, tai san thie 1385 PHAI THU VE CO PHAN HOA So tien phai thu ve ma doanh nghiep a ch 1388 CAC PHOAN PHAI THU KHAC

139

D PHONG PHAI THU KHO OI D phong ve khoan n khong thu c t k

141

TAM NG Phan anh cac khoa tam ng cua doanh ngh cac khoan tam ng o

142

CHI PH TRA TRC NGAN HAN Phan anh cac khoan chi ph thc te a pha

en chi ph cua nhieu k trong nam tai chnh:

144

KY CC, KY QUY NGAN HAN Ghi n khi mang tai san di cam co, ky qui, k Ghi co khi mang tai san i cam co k qui , k

151

HANG MUA ANG I NG Hang hoa, nguyen vat lieu , cong cu dung NGUYEN VAT LIEU Nguyen vat lieu s dung cho qua trnh san

152

153

CONG CU, DUNG CU TRONG KHO 1531 CONG CU, DUNG CU 1532 BAO B LUAN CHUYEN 1533 O DUNG CHO THUE

154

CHI PH SXKD D DANG Bao gom chi ph nguyen vat lieu, chi ph nha chung e san xuat ra san pham THANH PHAM TON KHO Phan anh gia tr hien co va tnh hnh bien HANG HOA 1561 GIA MUA HANG HOA 1562 CHI PH THU MUA HANG HOA 1567 HANG HOA BAT ONG SAN

155

156

157

HANG HOA GI I BAN Hang hoa gi i ban, hoac hang hoa, than ly..nhng cha c chap nhan la thanh toan.

158

HANG HOA KHO BAO THUE Tai khoan nay ap dung cho nhng doanh ng phuc vu cho san xuat xuat khau, c ap d nguyen vat lieu , vat t nhap khau e phu doanh cua doanh nghiep dc lu gi tai Kho b thue nhap khau va cac loai thue lien quan

159

Khi co u bang chng ve s giam gia cua D PHONG GIAM GA HANG TON KHO thc hien c cua hang ton kho so vi gia goc th ke toan la nay

LOAI 2 211

TAI SAN CO NH TAI SAN CO NH HU HNH 2111 NHA CA, VAT KIEN TRUC 2112 MAY MOC THIET B 2113 PHNG TIEN VAN TAI,TRUYEN DAN

2114 THIET B DUNG CU QUAN LY 2115 CAY LAU NAM , SUC VAT LAM VIEC VA C 2118 TAI SAN CO NH KHAC

212

TAI SAN CO NH THUE TAI CHANH Tai san co nh i thue co s chuyen giao p ch gan lien vi quyen s hu tai san cho ben thue TAI SAN CO NH VO HNH 2131 AT VA QUYEN S DUNG AT 2132 QUYEN PHAT HANH

213

2133 BAN QUYEN,BANG SANG CHE 2134 NHAN HIEU HANG HOA

2135 PHAN MEM MAY VI TNH 2136 GIAY PHEP VA GIAY PHEP NHNG QUYEN 2138 TAI SAN CO NH HU HNH KHAC

214

HAO MON TAI SAN CO NH 2141 HAO MON TSC HU HNH 2142 HAO MON TSC CHO THUE TAI CHANH 2143 HAO MON TSC VO HNH 2147 HAO MON BAT ONG SAN AU T

221

AU T VAO CONG TY CON 2211 CO PHIEU 2212 TRAI PHIEU

222

VON GOP LIEN DOANH Khi gop von lien doanh di hnh thc thanh ong kiem soat bang vat t hang hoa,tai san co nh, tien AU T VAO CONG TY LIEN au t vao Khoan au t c xac nh la KET au t nam gi trc tiep t 20% en 50% von chu s hu

223

228

AU T DAI HAN KHAC 2281 CO PHIEU 2282 TRAI PHIEU

2283 AU T DAI HAN KHAC

229 241

D PHONG GIAM GIA AU T DAI HA XAY DNG C BAN D DANG 2411 MUA SAM TSC 2411-10 MAY MOC THIET B ANG TREN NG 2412 XAY DNG C BAN D DANG 2413 SA CHA LN TSC

242

CHI PH TRA TRC DAI HAN quan en nh Cac chi ph a phat sinh va lien toan : tien thue ve , thue co s ha tang, bao hie

244

KY CC KY QUY ,gia tr tai san ma doan Phan anh so tien DAI HAN qui k cc dai han tai cac doanh nghiep, to chc kinh te khac co th

LOAI 3

N PHAI TRA N PHAI TRA NGAN HAN

BAO GOM CAC KHOAN N NGAN HAN TRON 311 VAY NGAN HAN VAY NGAN HAN TRONG VONG 1 NAM 315 N DAI HAN EN HAN TRA

331

PHAI TRA NGI BAN

PHAI TRA CHO NGI CUNG CAP HANG HO TIEN NG TRC CHO NGI BAN, NGI CUNG CAP CHA NHAN C HANG HOA 333

THUE VA CAC KHOAN PHAI NOP NHA 3331 THUE GTGT PHAI NOP 33311 THUE GTGT AU RA 33312 THUE GTGT HANG NHAP KHAU 3332 THUE TIEU THU AC BIET 3333 THUE XUAT NHAP KHAU 3334 THUE THU NHAP DOANH NGHIEP 3335 THUE THU NHAP CA NHAN 3336 THUE TAI NGUYEN 3337 THUE NHA AT,TIEN THUE AT 3338 THUE KHAC 3339 PH, LE PH & CAC KHOAN PHAI NOP KHAC

334

PHAI TRA NGI LAO ONG 3341 PHAI TRA CONG NHAN VIEN 3348 PHAI TRA NGI LAO ONG KHAC

335

CHI PH PHAI TRA Thuoc loai chi ph phai tra gom cac khoan: TSC, trch trc tien lng ngh phep cho cong nhan trc tiep sa trong giai oan ngng san xuat,trch trc chi ph lai tien vay.

336 337

PHAI TRA NOI BO

THANH TOAN THEO TIEN O KE HOACH

Ch ap dung oi vi trng hp hp ong thau c thanh toan theo tien o ke hoach

338

PHAI TRA, PHAI NOP KHAC 3381 TAI SAN THA CH X LY 3382 KINH PH CONG OAN 3383 BAO HIEM XA HOI 3384 BAO HIEM Y TE 3385 PHAI TRA VE CO PHAN HOA 3386 NHAN K QUY, K CC NGAN HAN 3387 DOANH THU CHA THC HIEN 3388 PHAI TRA PHAI NOP KHAC N DAI HAN

341

VAY DAI HAN 341-01 VAY DAI HAN NOI BO 341-02 VAY DAI HAN KHAC

342

N DAI HAN N dai han la cac khoan n nh n thue ta khoan n dai han khac co thi han tra n tren mot nam TRAI PHIEU PHAT HANH 3431 MENH GIA TRAI PHIEU 3432 CHIET KHAU TRAI PHIEU 3433 PHU TROI TRAI PHIEU NHAN KY CC , KY QUY DAI HAN THUE THU NHAP DOANH NGHIEP HOAN Phan anh gia tr hien co va tnh hnh bien

343

344 347

351

QUY D PHONG TR CAP MAT VIEC L Dung e chi tr cap thoi viec, mat viec, ha ngi lao ong tai doanh nghiep theo qui nh hien hanh

352

D PHONG PHAI TRA Ch ghi nhan khoan d phong phai tra khi k ngha vu n hien tai, co s giam sut ve nhng li ch kinh te da toan ngha vu n,co c tnh ang tin cay

LOAI 4 411

NGUON VON CHU S HU NGUON VON KINH DOANH 4111 VON AU T CUA CHU S HU 4112 THANG D VON CO PHAN 4118 VON KHAC CHENH LECH ANH GIA LAI TAI SAN

412 413

CHENH LECH TY GIA HOI OAI 4131 CHENH LECH TY GIA HOI OAI ANH GIA 4132 CHENH LECH T GIA HOI OAI TRONG GIAI QUY AU T PHAT TRIEN

414 415

QUY D PHONG TAI CHNH anh so hie Tai khoan nay dung e phan lap , s dung quy d phong tai chnh cua doanh n

418 419 421

CAC QUY KHAC THUOC VON CHU S CO PHIEU QUY LAI CHA PHAN PHOI 4211 LI NHUAN CHA PHAN PHOI NAM TRC

4212 LI NHUAN CHA PHAN PHOI NAM NAY 431

QUY KHEN THNG PHUC LI 4311 QUY KHEN THNG 4312 QUY PHUC LI 4313 QUY PHUC LI A HNH THANH TAI SAN C

441

NGUON VON AU T XAY DNGauBA Nguon von nay c dung cho viec C t x tao, m rong c s san xuat, kinh doanh va mua sam TSC e oi mi co

461

NGUON KINH PH S NGHIEP cho cac n Tai khoan nay ch s dung cho hoac n v cap tren cap phat kinh ph s nghiep, kinh ph d an

466

NGUON KINH PH A HNH THANH TAI S

LOAI 5 511

DOANH THU

DOANH THU BAN HANG VA CUNG CAP D

5111 DOANH THU BAN HANG HOA La doanh thu cua khoi lng hang hoa c

5112 DOANH THU BAN CAC THAH PHAM La doanh thu cua khoi lng thanh pham Neu doanh thu phat sinh bang ngoai te th ng La tong gia ban cha bao gom thue GTGT( nguyen te a thu hoac phai thu ke toan phai can c giao dch bnh quan do NH nha nc cong bo e qui

5113 DOANH THU CUNG CAP DCH VU 5114 DOANH THU TR CAP, TR GIA 5117 DOANH THU KINH DOANH BAT ONG SAN A

512

DOANH THU BAN HANG NOI BO 5121 DOANH THU BAN HANG HOA 5122 DOANH THU BAN CAC THANH PHAM 5123 DOANH THU CUNG CAP DCH VU

515

Bao gom cac khoan lai t hoat ong au t DOANH THU HOAT ONGkhau CHNH li nhuan c chia, chiet TAI thanh toan c hng,lai ty gia hoi oai chuyen nhng von

521

CHIET KHAU THNG MAI Chiet khau cho ngi mua do viec ngi mua 5211 CHIET KHAU BAN HANG HOA 5212 CHIET KHAU BAN SAN PHAM 5213 CHIET KHAU CUNG CAP DCH VU

531

Phan anh gia TRA LAI HANG BAN B tr cua so san pham, hang tra lai do: vi pham cam ket, vi pham hp ong , hang k pham qui cach

532

Phan anh gia tr khoan giam gia hang ba GIAM GIA HANG BAN trong k ke toan do san pham, hang hoa kem ph ung qui cach.

LOAI 6

CHI PH SAN XUAT KINH DOANH

611

MUA HANG

Tai khoan 611 ch ap dung oi vi doanh n ton kho theo phng phap kiem ke nh k 6111 MUA NGUYEN VAT LIEU 6112 MUA HANG HOA 621

CHI gom nhng chi ph nguyenTRC TIEP Bao PH NGUYEN VAT LIEU vat lieu chnh trc tiep e san xuat san pham hoac dch vu trong

622

Phan anh chi ph nhan cong trc tiep tham g CHI PH NHAN CONG TRC TIEP san xuat hoac cung ng dch vu bao gom :tien lng, tien cong, cac khoan trch theo lng Ch ap dung cho doanh nghiep xay lap theo CHI PH S DUNG MAY THI CONG hon hp va thu cong va ket hp bang may 6231 CHI 6232 CHI 6233 CHI 6234 CHI 6237 CHI 6238 CHI PH PH PH PH PH PH NHAN CONG VAT LIEU DUNG CU SAN XUAT KHAU HAO MAY THI CONG DCH VU MUA NGOAI BANG TIEN KHAC

623

627

CHI PH SAN XUAT CHUNG

6271 CHI PH NHAN VIEN PHAN XNG Bao gom lng, phu cap, tien an gia ca, va lng cua nhan vien quan ly phan xng

6272 CHI PH VAT LIEU Chi ph vat lieu dung cho phan xng e s 6273 CHI PH DUNG CU SAN XUAT

6274 CHI PH KHAU HAO TSC

6277 CHI PH DCH VU MUA NGOAI GOM CAC CHI PH LIEN QUAN EN PHAN X IEN, NC,IEN THOAI, THUE TSC, BAO CHI PH TRA CHO NHA THAU PHU 6278 CHI PH BANG TIEN KHAC 631

632

635

GIA THANH SAN XUAT Chgom cac oi viph: nguyen vat lieu tr Bao ap dung loai chi doanh nghiep hach toa trc tiep, chi ph s dung may thi cong, va chi ph san Bao gom chi ph nguyen vat lieu trc tiep, nh GIA VON HANG BAN khong vt tren mc bnh thng , chi ph san xuat chung,cac kho cua hang ton kho CHI PH TAI Bao gom cac khoan lo lien quan en hoat CHNH chi ph cho vay, i vay, chi ph gop von lien doanh, lo do mua lo do ty gia hoi oai CHI PH BAN HANG 6411 CHI PH NHAN VIEN BAN HANG

641

CHI PH NHAN VIEN LIEN QUAN EN BO PHA TIEN LNG , TIEN AN GIA CA, TIEN CON

6412 CHI PH VAT LIEU BAO B CHI PH VAT LIEU ONG GOI, GIAO HANG, S 6413 CHI PH DUNG CU, O DUNG 6414 CHI PH KHAU HAO TSC 6415 CHI PH BAO HANH 6417 CHI PH MUA NGOAI

Bao gom cac loai chi ph mua ngoai nh:thue thue kho,bai, tien boc vac, van chuyen, tie ly, ph cho n v nhan uy thac xuat khauphuc v ban hang. 6418 CHI PH BANG TIEN KHAC Bao gom cac loai chi ph nh:chi ph tiep khac hang, chi ph gii thieu san pham, , quang cao, h 642 CHI PH QUAN LY DOANH NGHIEP

6421 CHI PH NHAN VIEN QUAN LY TIEN LNG , TIEN AN GIA CA, TIEN CON 6422 CHI PH PHUC VU QUAN LY 6423 CHI PH O DUNG VAN PHONG 6424 CHI PH KHAU HAO

6425 THUE, PH VA LE PH Phan anh cac loai chi ph ve thue, ph , le p 6426 CHI PH D PHONG CHI PH D PHONG PHAI N THU KHO OI 6427 CH PH DCH VU MUA NGOAI TNG T NH TK 6277

6428 CHI PH BANG TIEN KHAC Bao gom cac khoan chi: hoi ngh, tiep khac LOAI 7 711 THU NHAP KHAC

THU NHAP KHAC Bao gom cac khoan thu nhap ngoai doanh th

Thu t nhng ban,thanh ly TSC, ban phe l Chenh lech lai do anh gia lai vat t hang

Thu nhap t nghiep vu ban va thue lai tai Thu tien phat do khach hang vi pham hp o Thu cac khoan n kho oi a x ly xoa so LOAI 8 811 CHI PH KHAC

CHI PH KHAC Bao gom chi ph ve thanh ly nhng ban TSC Chenh lech lo do anh gia lai vat t, hang Tien phat do vi pham hp ong kinh te B phat thue, truy nop thue CHI PH THUE THU NHAP DOANH NGHIEP 8211 Chi ph thue thu nhap hien hanh 8212 Chi ph thue thu nhap doanh nghiep hoan lai

821

LOAI 9 911

XAC NH KET QUA KINH DOANH Tai khoan nay dung e xac nh va phan ong kinh doanh va XAC NH KET QUA KINH DOANH cac hoat ong khac cua doanh nghieptrong ket qua hoat ong san xuat kinh doanh, hoat ong tai ch khac

LOAI O

TAI KHOAN NGOAI BANG Loai tai khoan nay dung e phan anh nh doanh nghiep nhng khong thuoc quyen s hu cua doanh nghiep nhng can vu cho nhu cau quan ly

001 TAI SAN THUE NGOAI

002 VAT T, HANG HOA NHAN GI HO, NHAN

003 HANG HOA NHAN BAN HO, NHAN KY G 004 N KHO OI A X LY 007 NGOAI TE CAC LOAI 008 D TOAN CHI S NGHIEP, D AN

C. SO SACH KE TOAN & THU TUC KE TOAN

THE

DOUBLE

ENTRY

SYSTEM

IS

MAINTAINED IN RECORDING TRANSACTIONS: 1ST THE TO DECEMBER 31ST OF EACH YEAR.. TO COMPLY

THE COMPANY

FISCAL YEAR IS FROM JANUARY PERIOD ,

AT THE END OF EACH ACCOUNTING MATCHING RULE. MATCHING

ACCOUNTS

ARE ADJUSTED

THE PROCESS OF MATCHING IS CONSIDERED NECESSARY BECAUSE THE ACQUISITION AND PAYMENT FOR GOODS AND SERVICES DO NOT USUALLY COINCIDE WITH THE SALES AND COLLECTION PROCESSES REALTED TO THE SAME PRODUCT OF THE ENTITY. THE SALES EARNED IN AN ACCOUNTING PERIOD SHOULD BE MATCHED AGAINST THE EXPENSES INCURRED IN GENERATION THAT REVENUE , AND IF THAT EXPENSE HAS NOT BEEN PAID AT THE END OF OF AN ACCOUNTING PERIOD, IT SHOULD BE SHOWN AS A N ACCRUAL LIABILITY OUTSTANDING AT THE END OF THE PERIOD. THE ACCURACY OF MATCHING DEPENDS ON ADJUSTING JOURNAL ENTRIES SO THAT REVENUE AND EXPENSE ITEMS MAY BE CARRIED FORWARD TO SUBSEQUENT PERIODS OR BE ACCRUED AND BROUGHT INTO THE CURRENT PERIOD.

1.BOOKS

1.1.

BOOKS

OF

ORIGINAL

ENTRIES

CHRONOLOGICAL THESE ARE

RECORD OF TRANSACTION

IS

MADE IN THE BOOKS

OF ORIGINAL

ENTRY

--SALES DAY BOOK --PURCHASES DAY BOOK --CASH BOOK --PETTY CASH BOOK --PAYROLL BOOK --GENERAL JOURNAL

1.2.

GENERAL

LEDGERS

AND

SUBSIDIARY

LEDGERS

THE GENERAL LEDGER BOOK CONTAINS THE CHART OF ACCOUNTS USED BY THE ENTITY. BESIDES , THE SUBSIDIARY LEDGER ARE MAINTAINED WHEREVER THEY ARE NECESSARY T TRACK OF EACH INDIVIDUAL ACCOUNT OR ASSET, I.E. DEBTORS LEDGER, CREDITOR LEDGER , OR FIXED ASSETS REGISTER.

2.

PROCEDURES

2.1.

SALES

DAY

BOOK

THE SALES DAY BOOK RECORDS WITH EACH INDIVIDUAL ACCOUNT ALL GOODS SOLD ON CREDIT . CASH SALES WILL BE RECORDED IN THE CASH BOOK.

ALL SALES ON CREDIT ARE POSTED ACCOUNT RECEIVABLE TRADE ACCOUNT EXAMPLE A. OF RECORDING IN THE

FROM THE SALE DAY BOOK TO THE INDIVIDUAL IN THE SALES LEDGER LEDGER Z CUSTOMER XXX

SALES TO

SOLD EVA SPONGES

ON

CREDIT

DR. TRADE ACCOUNT RECEIVABLE ---Z

CR.

SALES

OF FINISHED GOODS/ M

ACCOUNTING

PROCEDURES

AS FOR CREDIT SALES , GOODS ARE DESPATCHED TOGETHER WITH DELIVERY ORDER TO THE CUSTOMER FIRST AND FOLLOWED BY UPDATING OF THE SALES DAY BOOK. INVOICES , MATCHED WITH THE CONFIRMED DELIVERY ORDER BY CUSTOMERS. CASH AND CHEQUES COLLECTIONS WHEN HANDED OVER TO CASHIER IN THE ACCOUNTS DEPARTMENT ARE ISSUED WITH OFFICIAL RECEIPTS AND THE RESPECTIVE SALES LEDGER ACCOUNTS UPDATED .

DR. TRADE

ACCOUNT RECEIVABLE CR. SALES

XXX XXX

OF FINISHED GOODS/ MERCHANDISE

TO RECORD SALES ON FINISHED GOODS ON CREDIT

2.2.

PURCHASE

DAY BOOK

THE PURCHASE DAY BOOK IS ISSUED TO RECORD ALL CREDITS PURCHASES MADE BY THE COMPANY. I.E. PAYMENT NOTE MADE TO THE SUPPLIER AT THE TIME PURCHASES WILL BE RECORDED IN THE CASH BOOK AND PETTY CASH BOOK. ALL CREDIT PURCHASES ARE POSTED FROM THE DAILY CREDITOR'S ACCOUNT IN THE PURCHASES LEDGER. EXAMPLES OF RECORDING IN THE PURCHASE LEDGER PURCHASE BOOK TO THE

INDIV

A.

PURCHASE

OF

RAW DR.

MATERIALS ON

CREDIT

FROM

CUSTOMER

RAW MATERIALS XXX CR. A/C PAYABLE--TRADE ----Z PROCEDURES

XXX

ACCOUNTING

PURCHASE FOR GOODS/ MATERIALS OR SERVICES ARE FIRST WRITTEN ON PURCHASE ORD FORMS BY THE INITIATOR AND THEN BE APPROVED BY AN AUTHORIZED OFFICER OF THE COMPANY. WHEN A GOODS ARE RECEIVED , THE QUANTITY AND QUALITY ARE CHECKED INITIATOR AND THE STOCK CONTROLLER AND AN ACKNOWLEDGMENT IS MADE ON THE DELIVERY ORDER AND RECORDED IN THE COMPANY'S GOODS RECEIVED NOTE . INVOICES FROM SUPPLIERS ARE CHECKED AGAINST SUPPLIER'S DELIVERY

BY TH

ORDER

AND

OUR

OWN PURCHASE

ORDER.

DR. PURCHASE ---MATERIALS XXX CR. TRADE A/C PAYABLE

XXX

TO RECORD PURCHASE OF MATERIALS ON CREDIT AS FOR PURCHASES ON CREDIT, PAYMENT VOUCHERS ARE PREPARED AT REGULAR INTERVALS ( EG. WEEKLY OR MONTHLY) FOR INVOICES DUE FOR PAYMENT. ALL CREDIT TRANSACTIONS ARE POSTED TO THE PURCHASES LEDGER AND A MONTHLY BALANCE WILL BE MADE SHOWING ALL OUTSTANDING AMOUNTS DUE TO INDIVIDUAL SUPPLIERS.

2.3. THE A.

CASH FOLLOWING CASH

BOOK

RECEIPT ARE

AND THE

BANKING FOLLOWED FOR THE RECEIPT OF MONEY.

PROCEDURES

SALES WITH DELIVERY ORDER AND INVOICES

GOODS WILL BE DESPATCHED TOGETHER AFTER MONIES HAVE BEEN RECEIVED.

B. FOR

COLLECTION COLLECTION

OF

CREDIT

SALES AMOUNTS ARE RECEIVED AS FOLLOWS:

OF CREDIT

SALES,

B1.

COLLECTION OF CRDIT SALES BY CHEQUE AND DEPOSIT INTO OUR BANK A/C OR THROUGH BANK AUTOMATIC BANK TRASFER FROM CUSTOMER TO OUR BANK ACCOUNT.

B2.

COLLECTION OF CREDIT SALES IN CASH WITH AUTHORIZED SIGNATURE OF AUTHORIZED OFFICER WILL BE DEPOSITED AFTER CASH COUNTING, SOME OF THEM CAN BE KEPT IN THE OFFICE .

C.

THE RECEIPT OF FUNDS IS RECORDED TO THE CASH BOOK BASED ON THE C BEING RECEIVED. THE TRANSACTION ARE PROCESSED THROUGH THE COMPUTER WHICH AUTOMATICALLY CREDIT THE TRADE ACCOUNT RECEIVABLE THERFORE REDUCING THE AMOUNT OWED AND DEBITTING THE BANK ACCOUNT AND INCREASING THE FUNDS IN THE BANK.

DR.

CASH

XXX CR. SALES XXX

TO RECORD SALES OF FINISHED GOOD

DR.

CASH

XXX CR. TRADE ACCOUNT RECEIVABLE

TO RECORD COLLECTION FROM CUST

2.4

CASH

PAYMENTS

A)

BEFORE PAYMENTS ARE MADE ALL DOCUMENTATION IS COMPLETED BY THE FINANCIAL CONTROLLER AND GENERAL MANAGER

AND

APPROV

B)

ALMOST ALL PAYMENTS ARE MADE BY CASH. SMALL PAYMENTS ARE MADE OUT PETTY CASH FLOAT. FOR LARGE PAYMENTS CASH HAS TO BE WITHDRAWN FROM THE BANK AND TAK TO THE OFFICE. THE CHEQUES ARE SIGNED BY FINANCIAL CONTROLLER AND GENERAL DIRECTOR

C) D)

THE ACCOUNTING DEPARTMENT WILL THEN PROCESS THE PAYMENT VOUCHER BY RE THE TRANSACTIONS INTO THE CASH PAYMENT BOOK BASED ON THE CURRENCY BEING PAID.

E)

THE ACCOUNTING DEPARTMENT WILL PROCESS THE RTANSACTION THROUGH THE COMPUTER WHICH WILL AUTOMATICALLY CREDIT THE BANK ACCOUNT AS REDUCING THE ASSET OF THE COMPANY AND DEBIT THE EXPENSE ACCOUNT REDUCE THE COMPANY'S LIABILITY OR INCREASE AN ASSET.

EXAMPLE

OF DR.

RECORDING

IN THE CASH

BOOK

FOR

CASH

PAYMENT

RAW MATERIALS CR.

CASH

TO RECORD RAW MATERIALS

OF FINISHED GOODS FOR CA

2.5.

PETTY

CASH

BOOK

PETTY CASH BOOK IS TO RECORD ALL SMALL EXPENSE PAID BY CASH. AT A FIXED AMOUNT IN CASH IS DETERMINED AND GIVEN TO CASHIER TO KEEP A ANY EXPENSE SHALL THEN BE DISBURSED USING THE FUNDS FROM THE FLOAT

ALL PETTY CASH VOUCHERS FOR EXPENSE OF SMALL AMOUNT MUST BE SUPPO BY BILLS OR INVOICES, AND BE APPROVED BY AUTHORIZED OFFICERS BEFORE A PAYMENT IS MADE. THE PETTY CASH VOUCHER MUST ALSO BE SIGNED BY RECEIVING THE MONEY. REIMBURSEMENT TO THE PETTY CASH FLOAT FOR THE AMOUNT SPENT SHOULD AND ALL REIMBURSEMENT FROM THE BY AN AUTHORIZED OFFICER.

EXAMPLE

OF RECORDING A.

IN THE PETTY CASH BOOK REIMBURSEMENT DR.PETTY CASH

PETTY CASH

XXX

B.

PURCHASE

OF

STATIONERY IN PETTY CASH DR.STATIONERY XXX

2.6.

GENERAL

JOURNAL

THE PURPOSE OF USING A GENERAL JOURNAL IS TO RECORD TRANSACTION WITH DOCUMENTARY EVIDENCES OR WORKING PAPERS AS WELL AS EXPLA FOR EACH TRANSACTION.

EXAMPLE

OF JOURNAL ENTRIES.

A.

TO CORRECT AN ERROR; DR. SALARY

SALARY EXPENSE WRONGLY XXX CR. WAGE XXX

POSTED TO WA

(BEING REVERSAL OF ERROR IN POSTING )

B.

DEPRECIATION OF

MACHINERY EXP.---MACHINERY XXX CR.ACCUM.DEPRECIATION

DR. DEPRECIATION

XX

C.

ACCRUAL

UTILITY DR.

EXPENSES UTILITY

ENTRY XXX

EXP

CR.

ACCRUAL

EXPENSES

XXX

PAYROLL

BOOK Bng lng

SALARIES, WAGES ARE PAID MONTHLY. AT 25TH DAY AND 10TH DAY INCLUDING BASIC SALARY, EMPLOYEES & STAFF BENEFITS, ALLOWANCE, OVERTIME CHARGE. GOVERNMENT OBLIGATION PAYABLE AND ANY ADVANCES (IF ARE DEDUCTED FOR COMPUTING NET CASH PAYMENT.

DR.

WAGES XXX STAFF SALARY XXX DIRECTORS' SALARY XXX MISC WAGES XXX EMPLOYEES BENEFIT & ALLOWANCE XXX CR. CASH SOCIAL INSURANCE MEDICAL INSURANCE SALARY TAXES PAYABLE

STOCK

CONTROL

THE

FOLLOWING

PROCEDURES

ARE

FOLLOWED FOR

CONTROL OF

STOCK

1. 2.

STOCK

CONTROLLER

IS

CHECKING

ALL DELIVERIES

OF

GOODS INTO

THE

STORE

THE DELIVERIES ARE ENTERED IN THE STOCK RECORDS WHICH ARE UPDATED FROM THE DELIVERY INPUT NOTE AND USAGE OUTPUT REPORTS THE COMPUTER PROCEDURES A REPORT ON MATERIAL USED PRODUCTION. THIS ALLOWS CALCULATIONS OR COSTINGS ETC, TO BE CHECKED . THE STOCK RECORDS ARE ADJUSTED BY THESE PRINTOUTS.

3.

4. 5.

AT THE END OF

EACH MONTH A PHYSICAL

COUNT OF STOCK IS DONE.

THE PHYSICAL COUNT IS COMPARED TO THE THEORETICAL STOCK ON HAND FOR THE END OF THE MONTH NOTING ANY DISCREPANCIES. THE THE WEIGHTED AVERAGE PERPETUAL METHOD IS USED TO VALUE CLOSING STOCK.

6. 7.

METHOD IS USED FOR BOOK-KEEPING .

ASSET

THE

FOLLOWING OF THE

PROCEDURES COMPANY.

ARE

FOLLOWED

FOR

THE

RECORDING

OF

ASSETS

1.

AUTHORIZATION FOR THE PURCHASE OF MAJOR ASSETS HAS TO BE APPROVED BY THE RELATING AUTHORIZER ON THE CAPITAL EXPENDITURE REQUEST ALL THIS A) B) C) D) E) F) ASSETS ARE REGISTERED IN THE ASSETS REGISTER. REGISTER RECORDS INCLUDES: DATE OF PURCHASE NAME OF SUPPLIER DESCRIPTION OF GOODS SERIAL NUMBERS AND OTHER IDENTIFYING FEATURES COST PRICE OF EQUIPMENT DATE OF DEPRECIATION/ LIFE YEARS

2.

SUCH AS

TAG.

3.

MAINTENANCE

RECORDS

OF

EQUIPMENT

IS

MAINTAINED

MONTH

END

REPORTING

COST

OF

PRODUCTION

AT THE END OF THE MONTH ALL MATERIALS PURCHASED WILL BE RECORDED AND GROUPED INTO A SEPERATE ACCOUNT UNDER THE HEADING OF PURCHASES. AT THE END OF THE MONTH ALL EXPENDITURE RELATING DIRECTLY TO THE PRODUCTION AND DELIVERY OF FINISHED GOODS WILL BE GROUPED IN SEPERATE ACCOUNTS WHICH WILL BE SHOWN UNDER THE SUB HEADING OF DIRECT EXPENSES

IN

THE

PROFIT

AND

LOSS.

AT THE END OF THE MONTH A PHYSICAL STOCK TAKE TAKES PLACE AND THE RESULTS ARE COMPARED WITH THE THEORETICAL STOCK CALCULATION TO VERIFY THE CLOSING STOCK. A DETAILED ANALYSIS OF THE COST OF PRODUCTION PER PRODUCT MODELS IS ALSO UNDERTAKEN BY COMPARING THE TOTAL USAGE OF MATERIALS WITH THE AMOUNT OF FISHED GOODS TO VERIFY THE DISCREPANCIES WHICH MIGHT HAVE OCCURED. AFTER ALL OF THE PROCEDURE AND COST OF PRODUCTION FOR AND ALL NECESSARY ADJUSTMENTS TO EXPENSES THE MONTH AWAY FROM SALES FOR THE MONTH.

PROFIT

AND

LOSS

REPORTING

AT THE

END OF

EACH MONTH

COST OF PRODUCTION

IS CALCULATED

AS

ABOVE.

AT THE END OF EACH MONTH OTHER DIRECT EXPENSES AND INDIRECT AND ADMINISTRATION EXPENSES WILL BE SUMMARIZED AND GROUPED BY THE INTO GROUPS OF SEPERATE CATEGORIES TO BE SHOWN IN THE PROFIT AND LOSS ACCOUNT.

COMPUTER

AT THE END OF EACH MONTH A PROFIT AND LOSS STATEMENT AND BALANCE OF THE COMPANY WILL BE PRODUCED SHOWING CURRENT MONTH RESULTS AND THE YEAR TO DATE RESULTS.

SHEET

GD TEX CO.,LTD SUMMARIZATION CB PB SB PYB GJB GL AND POSTING OF TRANSACTION FLOWCHART

LEGEND CB PB SB PYB GJB

: CASH BOOK PURCHASE BOOK SALES BOOK PAYROLL BOOK GENERAL JOURNAL BOOK

GD TEX CO.,LTD CASHFLOW CHART

PAYMENT

RECEIPT

PETTY

CASH

VOUCHER

PAYMENT

VOUCHER

OFFICIAL

RECEIPT

GD TEX CO.,LTD PURCHASE FLOW CHART

TRADING AND EXPORT/ PURCHASING DEPT

PO OFFER SHEET SUPPLIER

CONTRACT LETTER OF CREDIT

GOODS

RECEIVED

PAYMENT LEGEND: PO----CONTRACT--GRN---STC---CI--PB--SL--CV--CB--JV--GJB--GL--PURCHASE ORDER PURCHASE CONTRACT GOODS RECEIVED NOTE STOCK CARD COMMERCIAL INVOICE PURCHASE BOOK SUBSIDIARY LEDGER CASH VOUCHER CASH BOOK JOURNAL VOUCHER GENERAL JOURNAL BOOK GENERAL LEDGER

TO SUPPLIER

GD TEX CO.,LTD

SALES

FLOW

CHART

MANAGEMENT

CUSTOMER

CUSTOMER

ORDER

PRODUCTION

ORDER

MATERIALS

ISSUE

NOTE

C. COST OF GOODS MANUFACTURED I. MATERIALS COST

(1) RAW MATERIALS 1. BEGINNING INVENTORY OF RAW MATERIALS 2. PURCHASES DURING THE PERIOD 3. RAW MATERIALS TRANSFERRED --IN 4. 5. RAW MATERIALS TRANSFERRED --OUT ENDING INVENTORY OF RAW MATERIALS

2.

LABOUR

COST 1. SALARY 2. WAGE 3. BONUS 4. MISCELLANEOUS WAGES 5. OVERTIME 6. INCENTIVES 7. WELFARE 8. MEAL ALLOWANCE 9. ANNUAL LEAVE 10. PROVISION FOR SEVERANCE PAY 11. SOCIAL INSURANCE 12. MEDICAL INSURANCE 13. MEDICAL EXPENSE 14. HOME LEAVE 15. RELOCATION 16. TRAINING 17. EDUCATION 18. PENSIONS 19. OTHER BENEFIT 20. OTHER PAYROLL TAXES 21. FAMILY TUITION 22.HOUSING ALLOWANCES

3.

MANUFACTURING

OVERHEAD

1.INDIRECT LABOUR 2.USE OF AUXILIARY MATERIALS 3.TOOLS AND SUPPLIES 4.DEPRECIATION 5.SERVICES RENDERED 6.SUNDRY COSTS PAID IN CASH

IV.

GROSS

MANUFACTURING

COST

V. VI. VII. VIII. IX.

BEGINNING GROSS ENDING

INVENTORY

OF

WORK IN PROCESS

TOTAL INVENTORY OF WORK IN PROCESS

INVENTORY CURRENT

TRANSFERRED-OUT COST

MANUFACTURING

DEFINITIONS

n the Vietnamese e collected processed and the final result ncial statements of the entity.

d in the accounting process, closing the accounts.

ly with the matching rule.

on,

the

accounting practices & GD TEX CO.,LTD relies on:

System of

ms before they are capable of

ansactions

and to value assets and liabilities.

definately continuing existence t of which profit f those accounting periods n of income earned.

n indefinate period of or ceases trading

time.

from one accounitng period paring one period to another. ure will be made.

stated and liabilities should oubt the error should always be understated for

of users of financial ents should disclose all significant information

te accuracy when many one way or another. on and judgement entering ne of assigning relative onsidered insignificant.

legal environment of Vietnam, ting regulations, i.e. depreciation,

ghi co tien khi thanh toan

han va ghi co tien khi thanh toan

gi tai quy cua Cty

ao( ghi n) ,rut ra ( ghi co) hien ang gui tai ngan hang bang VND) - NGOAI TE

ai Ngan hang

N NGAN HAN

an co phieu vi muc ch nam gi e ban kiem loi

ban , thanh toan cac loai trai phieu , tn phieu, ky phieu ngan han

an anh tnh hnh tang giam cua ky phieu co ky han

AU T NGAN HAN

U KHACH HANG toan cac khoan n phai thu cua doanh nghiep vi khach hang ve tien ban hang

U TR o a khau tr va con c khau tr cua doanh nghiep cua hang hoa dch vu cua tai san co nh

va tnh hnh thanh toan cac khoan phai thu cua gia doanh nghiep vi n v cap tren

n v trc thuoc

U KHAC ai thu ngoai pham vi phan anh cua TK 131, 133, 136

g hoa, tai san thieu cha ro nguyen nhan

doanh nghiep a chi ra ve co phan hoa

KHO OI khong thu c t khach hang

m ng cua doanh nghiep cho ngi lao ong trong n v va tnh hnh thanh toan

GAN HAN ph thc te a phat sinh nhng cha dc tnh vao chi ph san xuat do lien quan

trong nam tai chnh: nh thue ca hang, nha xng, bao hiem , cong cu,dung cu

GAN HAN i cam co, ky qui, k cc ngan han i cam co k qui , k cc ve

eu , cong cu dung cu a thuoc quyen s hu cua doanh nghiep nhng cha ve nhap kh

g cho qua trnh san xuat san pham trong kho

RONG KHO

at lieu, chi ph nhan cong, chi ph san xuat n pham

o va tnh hnh bien ong cua thanh pham do radoanh nghiep tao ra

oac hang hoa, thanh pham gi ban ai

cho nhng doanh nghiep co von au t nc ngoai at khau, c ap dung che do hai quan aac biet: nhap khau e phuc vu cho hoat ong san xuat kinh dc lu gi tai Kho bao quan thue cha phai tnh va nop c loai thue lien quan khac

e s giam gia cua gia tr thuan co the HANG TON KHO goc th ke toan lap khoan d phong

U HNH

RUYEN DAN

T LAM VIEC VA CHO SAN PHAM

HUE TAI CHANH co s chuyen giao phan ln rui ro va loi

an cho ben thue

EP NHNG QUYEN U HNH KHAC

O NH

E TAI CHANH

N AU T

i hnh thc thanh lap c s kinh doanh at t nh, tien

Y LIEN KET nh la au t vao cty lien ket khi nha p u s hu

 AU T DAI HAN

DANG

NG TREN NG

AI HAN quan en nhieu nien o ke va lien

ha tang, bao hiem, ccdc,lai tien vay

r tai san ma doanh nghiep em i ky ac nh te khac co thi han tren mot nam

NGAN HAN TRONG VONG 1 NAM

NG 1 NAM

UNG CAP HANG HOA, DCH VU VA SO

N, NGI CUNG CAP DCH VU NHNG G HOA

N PHAI NOP NHA NC

HUE AT

N PHAI NOP KHAC ONG

ONG KHAC

a gom cac khoan: chi ph sa cha ln

g nhan trc tiep san xua,chi ph phai tra n i tien vay.

N O KE HOACH HP ONG XAY DNG

ng hp hp ong xay dng qui nh nha o tien o ke hoach

P KHAC

GAN HAN

n n nh n thue tai chnh hoac cac co thi m

QUY DAI HAN

H NGHIEP HOAN LAI o va tnh hnh bien ong tang giam cua thue thu nhap hoan lai phai tra

CAP MAT VIEC LAM i viec, mat viec, hay ao tao nghe cho nghiep

hong phai tra khi khi doanh nghiep co

ng li ch kinh te dan en viec phai thanh c tnh ang tin cay

S HU

IA LAI TAI SAN

HOI OAI OI OAI ANH GIA LAI CUOI NAM TAI CHNH OI OAI TRONG GIAI OAN AU T XAY DNG C BAN

phan anh so hien co va tnh hnh trch

ai chnh cua doanh nghiep

C VON CHU S HU

PHOI NAM TRC

PHOI NAM NAY

HUC LI

THANH TAI SAN CO NH

XAY DNG C t xay ng cho viec auBAN dng mi, cai xuat, SC e oi mi cong nghe

ung cho cho cac n v c nha nc p kinh ph d an

NH THANH TAI SAN CO NH

G VA CUNG CAP DCH VU

ng hang hoa c xac nh la a ban trong ky ke toan cua doanh nghiep

AH PHAM ng thanh pham c xac nh la a ban trong ky ke toan cua doanh nghiep bang ngoai te th ngoai vi doanh doi tren so thue GTGT theo phng phap khau tr) ao gom thue GTGT( oi viec theo nghiep nop chi tiet so

ke toan phai can c vao t gia thc te hoac t gia

c cong bo e qui oi ra VND

AT ONG SAN AU T

G NOI BO

ANH PHAM

t hoat ong au t: tien lai co tc va G TAI t khau CHNH ai ty gia hoi oai, chenh lech lai

a do viec ngi mua a mua hang, dvh vu vi khoi lng ln

DCH VU

o san pham, hang hoa b khach hang

m hp ong , hang kem chat lng, vi

n giam gia hang ban cho khach hang

, hang hoa kem pham chat, hay khong

H DOANH

ung oi vi doanh nghiep ke toan hang p kiem ke nh k

IEU vat lieu chnh, phu c s dung uyenTRC TIEP

m hoac dch vu trong k.

ong trc tiep tham gia vao hoat ong RC TIEP n lng, tien cong, cac khoa phu cap, g

ghiep xay lap theo phng thc thi cong Y THI CONG

hp bang may

HI CONG

N XNG tien an gia ca, va cac khoan trch theo phan xng

o phan xng e sa cha bao tr, cong cu dung cu

QUAN EN PHAN XNG NH: I, THUE TSC, BAO HIEM, HAU PHU

anh nghiep hach toan hang ton kho theo phng phap kiem ke nh k nguyen vat lieu trc tiep, nhan cong

ong, va chi ph san xuat chung. at lieu trc tiep, nhan cong trc tiep

xuat chung,cac khoan mat mat hao hut

en quan en hoat ong au t tai chnh ,

n doanh, lo do mua ban chng khoa, va

QUAN EN BO PHAN BAN HANG: BAO GOM GIA CA, TIEN CONG VA CAC KHOAN TRCH THEO LNG

GOI, GIAO HANG, SA CHA

mua ngoai nh:thue ngoai sa cha TSC, vac, van chuyen, tien hoa hong tra ai

c xuat khauphuc vu trc teip cho khau

nh:chi ph tiep khach bo phan ban

am, , quang cao, hoi ngh khach hang.

NH NGHIEP

GIA CA, TIEN CONG VA CAC KHOAN TRCH THEO LNG

ve thue, ph , le ph : mh thue mon bai, tien thue at

N THU KHO OI

hoi ngh, tiep khach, cong tac ph, tau xe, khoan chi cho lao ong n

nhap ngoai doanh thu cua hoat ong san xuat kinh doanh nh: ly TSC, ban phe lieu, gia lai vat t hang hoa,TSC

an va thue lai tai san ang vi pham hp ong oi a x ly xoa so

ly nhng ban TSC gia lai vat t, hang hoa,TSC ong kinh te

P DOANH NGHIEP

nh nghiep hoan lai

KINH DOANH xac nh va phan anh ket qua hoat

KINH DOANH a doanh nghieptrong ky ke toan gom co:

nh, hoat ong tai chnh va hoat ong

g e phan anh nhng tai san hien co ong thuoc h nghiep nhng can c theo doi e phuc

AN GI HO, NHAN GIA CONG

HO, NHAN KY GI, KY CC

P, D AN

NSACTIONS: 31ST OF EACH YEAR.. TO COMPLY WITH

E ADJUSTED

E THE ACQUISITION CIDE WITH THE SALES THE ENTITY.

CHED AGAINST F THAT EXPENSE

ENTRIES SO THAT UBSEQUENT PERIODS

KS

OF ORIGINAL

ENTRY.

USED BY THE ENTITY. THEY ARE NECESSARY TO KEEP RS LEDGER,

ALL GOODS

OK TO THE INDIVIDUAL

E ---Z

XXX

OF FINISHED GOODS/ MERCHANDISE

XXX

WITH DELIVERY ORDER TO ALES DAY BOOK. CUSTOMERS.

S/ MERCHANDISE

XXX

GOODS ON CREDIT

RCHASES MADE AT THE TIME CASH BOOK. BOOK TO THE INDIVIDUAL

SE

ITTEN ON PURCHASE ORDER AUTHORIZED

TY

ARE

CHECKED

BY THE

RED AT REGULAR R PAYMENT. AMOUNTS

STANDING

ECEIPT

OF

MONEY.

AND INVOICES

AS

FOLLOWS:

EPOSIT

INTO

ORIZED SIGNATURE R CASH COUNTING,

SH BOOK BASED ON THE CURRENCY

OMPUTER WHICH EIVABLE THERFORE THE BANK ACCOUNT

D SALES OF FINISHED GOODS FOR CASH

DE ACCOUNT RECEIVABLE

XXX

D COLLECTION FROM CUSTOMER

OMPLETED

AND

APPROVED

YMENTS

ARE

MADE OUT OF THE TAKEN

OM THE

BANK AND

GENERAL

DIRECTOR

AYMENT VOUCHER BY RECORDING D ON THE CURRENCY

CTION THROUGH E BANK ACCOUNT AS THE EXPENSE ACCOUNT,

PAYMENT XXX XXX FINISHED GOODS FOR CASH

SE PAID BY CASH. AT THE START, TO CASHIER TO KEEP AS A FLOAT. UNDS FROM THE FLOAT.

AMOUNT MUST BE SUPPORTED ZED OFFICERS BEFORE UST ALSO BE SIGNED BY THE PERSON SHOULD BE MADE AS

AMOUNT SPENT OFFICER.

CASH

XXX CR.

CASH

XXX

IN PETTY CASH XXX CR.

ERY

PETTY

CASH

XXX

TO RECORD TRANSACTION ERS AS WELL AS EXPLANATION

WRONGLY

POSTED TO WAGE ACCOUNT

EPRECIATION

XXX

RUAL

EXPENSES

XXX

OWANCE, OVERTIME E AND ANY ADVANCES (IF ANY)

ASH SOCIAL INSURANCE MEDICAL INSURANCE SALARY TAXES PAYABLE

XXX XXX XXX XXX

ODS INTO

THE

STORE

ARE UPDATED

PRODUCTION.

CK ON HAND

NG STOCK.

TO BE APPROVED TURE REQUEST

SUCH AS

TAG.

BE RECORDED OF PURCHASES.

TLY TO THE UPED IN SEPERATE OF DIRECT EXPENSES

PLACE AND THE

UCT MODELS MATERIALS WITH

NTS TO EXPENSES ES FOR THE MONTH.

ATED

AS

ABOVE.

IRECT AND ED BY THE

COMPUTER

AND BALANCE ONTH RESULTS

SHEET

ION

FLOWCHART

TB

GL TB BS PL CGM

CONTROL

CASH

COUNT

BANK

RECONCILIATION

WAREHOUSE

CONTRACT LETTER OF CREDIT

PO

GRN

QUANTITY

FROM

SUPPLIER

TO SUPPLIER

PRODUCTION

ISSUE

NOTE

STOCK

CLERK

MATERIALS

tien ban hang

vi n v cap tren

hanh toan

o lien quan

g cu,dung cu

hng cha ve nhap kho

nh nghiep

oanh nghiep phap khau tr)

GENERAL

LEDGER

NCILIATION

INVENTORY

CLERK

STC

GL

CUSTOMER

INVOICE

OFFICIAL

RECEIPT

CASH

BOOK

SALES

BOOK

TRADE

ACCOUNT

RECEIVABLE

YEAR TO DATE

TOTAL NET PAY IN CASH

COMPANY'S CONTRBN SOC.INS EXP. DR.

CR.

SOC.INS. PYBLE CR.

TOTAL NET PAY IN CASH

COMPANY'S CONTRBN SOC.INS EXP. DR.

CR.

SOC.INS. PYBLE CR.

B) INCOME STATEMENT
FOR THE QUARTER/YEAR ENDED---------

PART 1:PROFIT &LOSS

IETMS

I.

GROSS SALES 1. SALES OF MERCHANDISE 1) 2) DOMESTIC SALES OF MERCHANDISE EXPORTS OF MERCHANDISE

2. SALES OF FINISHED GOODS doanh thu ni b 1) 2) 3) 4) 5) 6) 3. SALES OF SERVICES REVENUES 4. INTERCOMPANY SALES 1) SALES OF MERCHANDISE 2) SALES OF PRODUCTS

DOMESTIC SALES OF FINISHED GOODS---A G

DOMESTIC SALES OF FINISHED GOODS---B G EXPORT OF FINISHED GOODS----- A EXPORT OF FINISHED GOODS----- B

DOMESTIC SALES OF FINISHED GOODS---CLO

GRADE

GRADE

EXPORT OF FINISHED GOODS----- CLOSEOUT

LESS DEDUCTIONS 5.SALES DISCOUNT 1) DISCOUNT ON SALES OF MERCHANDISE 2) DISCOUNT ON SALES OF PRODUCTS

3) DISCOUNT ON SERVICES RENDERED

6. SALES

RETURNS 9) SALES RETURNS------DOMESTIC

10) SALES RETURNS---- EXPORT

7. SALES ALLOWANCES

ph cp kinh doanh

8. SPECIAL CONSUMPTION

TAXES AND EXPORT DUTY

1. NET INCOME ( 01-03)

II.

COST OF GOODS SOLD

gi vn hng bn

1.MANUFACTURING COST OF FINISHED GOODS 1) BEGINNING INVENTORY OF FINISHED GOODS 2) COST OF GOODS MANUFACTURED 3) FINISHED GOODS TRANSFERRED-IN 4) FINISHED GOODS TRANSFERRED-OUT 5) CUSTOMS DUTY REFUNDS 6) ENDING INVENTORY OF FINISHED GOODS

2. COST OF MERCHANDISES 1) BEGINNING INVENTORY OF MERCHANDISE 2) PURCHASES DURING THE PERIOD 3) MERCHADISE TRANSFERRED-IN 4) ENDING INVENTORY OF MERCHANDISE

III. GROSS MARGIN (10-11)

IV.

SELLING

EXPENSES

V.GENERAL & ADMINSTRATION EXPENSES

VI.

NET OPERATING

INCOME (20-(21+22))

VII. INCOME FROM FINANCIAL ACTIVITIES 1. INTEREST INCOME

2. STOCK DIVIDENDS 3. GAIN ON DISPOSITION OF MARKETABLE SECURITIES 4. 6. GAIN ON FOREIGN EXCHANGE TRANSACTION MISCELLANEOUS INCOME 5. GAIN ON FOREIGN EXCHANGE TRANSLATION

VIII. EXPENSES FROM FINANCIAL ACTIVITIES

1.LOSS ON DISPOSITION OF MARKETABLE SECURITIES 2.LOSS ON FOREIGN CURRENCY TRANSACTIONS 3.LOSS ON FOREIGN EXCHANGE TRANSLATION 4. MISCELLANEOUS LOSSES

X.

PROFITS FROM FINANCIAL ACTIVITIES (31-32)

XI.

EXTRAORDINARY

INCOME

XII.

EXTRAORDINARY

EXPENSES

XIII.

EXTRAORDINARY GAINS ( 41-42)

XIV.

NET PROFIT BEFORE

TAX ( 30+40+50)

XV.

PROFIT

TAXES

XVI.

NET

PROFIT AFTER TAXES( 60-70)

A.Balance Sheet

ASSETS A.CURRENT ASSETS & SHORT-TERM INVESTMENTS I.CAPITAL IN CASH 111 112 113 1.CASH ON HAND ( INCLUDING NOTES) 2.CASH IN BANK 3.CASH IN TRANSIT

II. SHORT - TERM INVESTMENTS 121 128 129 1.SHORT-TERM SECURITIES 2.OTHER SHORT-TERM INVESTMENTS 3.PROVISION FOR THE DIMINUTION IN VALUE IF SHORT-TERM INVESTMENTS (*)

III. 131 133 136

ACCOUNTS RECEIVABLE

1. ACCOUNTS RECEIVABLE-TRADE 2.PREPAYMENT TO SUPPLIERS 3.DEDUCTIBLE VALUE ADDED TAX 4.INTERCOMPANY RECEIVABLE -INVESTMENT IN EQUITY OF SUSIDIARIES -OTHER RECEIVABLE FROM SUBSIDIARIES tr trc ngi bn thu VAT c khu tr phi thu ni b ngn hn phi thu theo tin h xy dng

138 139

4.OTHER RECEIVABLE 5.PROVISION FOR DOUBTFUL DEBTS ( *)

IV. 151 152 153 154 155 156 167 159 1. 2.

INVENTORIES MATERIALS IN TRANSIT---MERCHANDISE RAW MATERIALS hng mua ang i dng nguyn vt liu cng c, dng c chi ph sxkd d dang thnh phm hng ha hng gi i bn

3. TOOLS AND SUPPLIES 4. WORK IN PROCESS 5. FINISHED GOODS 6.MERCHANDISE INVENTORY 7.GOODS ON CONSIGNMENT 8.PROVISION FOR DECLINE IN INVENTORY V. OTHER CURRENT ASSETS

1. ADVANCES 141 142 ? 144 2. PREPAID EXPENSES 3.DEFERRED EXPENSES 4.SHORTAGE OF ASSETS AWAITING RESOLUTION 5.SHORT TERM DEPOSITS MORTGAGES AND COLLATERAL B. FIXED ASSETS & LONG-TERM INVESTMENTS 211 2111 1.TANGIBLE FIXED ASSETS -. BUILDINGS AND IMPROVEMENTS cm c, k qu, k cc ngn hn tm ng chi ph tr truc ngn hn

ACCUMULATED DEPRECIATION (*)

-. STRUCTURES 2112 ACCUMULATED DEPRECIATION (*)

-. MACHINERY AND EQUIPMENT ACCUMULATED DEPRECIATION (*)

2113

-. VEHICLES AND TRANSPORTATION EQUIPMENT ACCUMULATED DEPRECIATION (*)

2114

-. TOOLS AND EQUIPMENT ACCUMULATED DEPRECIATION (*)

-. FURNITURE ACCUMULATED DEPRECIATION (*)

2118

-OTHER TANGIBLE FIXED ASSETS

ACCUMULATED DEPRECIATION (*)

212

2. FINANCE LEASE ASSETS -COST ACCUMULATED DEPRECIATION (*)

TS thu ti chnh

213

3.INTANGIBLE FIXED ASSETS -COST ACCUMULATED DEPRECIATION (*)

II. LONGTERM

FINANCIAL INVESTMENTS

? 222 228 229

1. LONG-TERM SECURITIES 2.SHARE IN JOINT-VENTURE 3.OTHER LONG-TERM INVESTMENTS 4.PROVISION FOR DECLINE IN LONG-TERM INVESTMENTS (*)

241

III. CONSTRUCTION IN PROGRESS IV. LONG -TERM DEPOSITS

xd c bn d dang

TOTAL

ASSETS

PART II: CLEARANCE OF OBLIGATIONS TO THE STATE BUDGET

ITEMS 1

CODE 2

I-

Tax domestic sales (VAT)

10 11 12 13 14 15 16 17 18 19 20 30 31 32 33 40

(10=11+12+13+14+15+16+17+18+19+20) 1. Value added tax for 2. VAT for imported goods 3. Special consumption tax 4. Import- export duties 5. Corporate income tax 6. Tax on capital 7. Natural resource tax 8. Land & housing tax 9. Leasehold land rental 10. Other taxes II Others obligations (30= 31+32+33) 1. Additional accounts payable 2. Fee, duties 3. Others payable TOTAL (40=10+30)

Amount brought forward from the prior year Including: Corporate income tax...............................................

PART III: DEDUCTIBLE, REFUNDABLE, EXEMPT VAT AND VAT FROM DOMESTIC SAL khu tr
Currency unit..............

ITEMS 1 I- Deductible VAT 1- Deductibles, refundable amount brought forward 2- Deductible amount provided in the period 3- Deducted, refunded amount (12=13+14+15+16) 10 11 12

CODE 2

Including: a) Deducted amount b) Refunded amount c) VAT from sale returns and allowances c) Non-deductible amount 4- Deductible, refundable amount carried forward (17=10+11-12) 17 II- Refundable VAT 1- Refundable amount brought forward 2- Refundable amount provided in the period 3- Refunded amount 4- Refundable amount carried forward (23=20+21-22) III- Exempt VAT 1- Exempt amount brought forward 2- Exempt amount provided in the period 3- Exempted amount 4- Exempt amount carried forward (33=30+31-32) IV- VAT from domestic sales 1234567Domestic sales VAT brought forward Domestic sales VAT provided in the period Deducted input VAT VAT from sale returns and allowances Deductible VAT VAT from domestic sales paid VAT payable carried forward 40 41 42 43 44 45 46 30 31 32 33 20 21 22 23 13 14 15 16

(46= 40+41-42-43-44-45)

Notes: Items with (x) do not have figures. Date...... PREPARED BY (SIGNATURE, NAME)

Ministry, Corporation:

Entity:

Released in pursuan

CURRENCY UNIT---CODE

01

STIC SALES OF MERCHANDISE

RTS OF MERCHANDISE

STIC SALES OF FINISHED GOODS---A GRADE

STIC SALES OF FINISHED GOODS---B GRADE GRADE GRADE

STIC SALES OF FINISHED GOODS---CLOSEOUT

RT OF FINISHED GOODS----- A

RT OF FINISHED GOODS----- B

RT OF FINISHED GOODS----- CLOSEOUT

OF MERCHANDISE OF PRODUCTS EXPORT OF FINISHED GOODS----- A EXPORT OF FINISHED GOODS----- B GRADE GRADE

EXPORT OF FINISHED GOODS----- CLOSEOUT

03

NT ON SALES OF MERCHANDISE

NT ON SALES OF PRODUCTS

NT ON SERVICES RENDERED

RETURNS------DOMESTIC RETURNS---- EXPORT

thu tiu th c bit v thu xut khu

10

11

NG INVENTORY OF FINISHED GOODS

F GOODS MANUFACTURED

D GOODS TRANSFERRED-IN

D GOODS TRANSFERRED-OUT INVENTORY OF FINISHED GOODS

S DUTY REFUNDS

NG INVENTORY OF MERCHANDISE

SES DURING THE PERIOD INVENTORY OF MERCHANDISE

ADISE TRANSFERRED-IN

20

21 22

ko c financial income v financial expense????

30

31

nh gi li chng khon th trng

thu nhp khc

32

40

41

42

50

60

70

80

RESOURCES A.LIABILITIES I. CURRENT LIABILITIES 311 315 331 333 334 336 338 1. SHORT--TERM BORROWINGS

2. CURRENT PORTION OF LONG-TERM DEBT 3. ACCOUNTS PAYABLE -- TRADE 4. ADVANCES FROM CUSTOMERS 5. TAXES AND PAYABLE TO STATE BUDGET 6. PAYABLE TO EMPLOYEES 7. INTERCOMPANY PAYABLES 8. OTHER PAYABLE

II. LONG-TERM LIABILITIES 341 342 1. LONG-TERM BORROWINGS 2. LONG-TERM LIABILITIES

III. OTHER LIABILITIES 1.ACCRUED EXPENSES PAYABLE tin h xy dng 2.SURPLUS OF ASSETS AWAITING RESOLUTION 3.LONG TERM DEPOSITS AND COLLATERAL RECEIVED

u, k cc ngn hn B. OWNER'S EQUITY

1. CAPITAL

SOURCES AND FUNDS

1.PAID IN CAPITAL 412 413 414 415 421 4211 4212 441 2.DIFFERNCES UPON ASSET REVALUATION 3.FOREIGN EXCHANGE DIFFERENCES 4.BUSINESS DEVELOPMENT FUNDS 5.FINANCIAL RESERVED FUNDS 6.UNDISTRIBUTED EARNINGS ADJUSTED PRIOR YEAR UNDISTRIBUTED EARNINGS CURRENT YEAR'S NET INCOME 8.FUNDS FOR CAPITAL EXPENDITURES

II. BUDGET SOURCES 1.RESERVE FUND FOR UNEMPLOYMENT ALLOWANCE 353 2.BONUS AND WELFARE FUND 3.MANAGEMENT FUNDS OF HIGHER LEVELS

TOTAL

CAPITAL RESOURCES AND OWNER'S EQUITY )

( TOTAL LIABILITIES

NOTE:(*) ASTERISK REFERS TO NEGATIVE NUMBERS

OFF BALANCE SHEET ITEMS ITEMS

ti sn thu ngoi Vt t, hng ha gi h, gia cng HH nhn bn h, k gi, k cc n kh i x l ngoi t cc loi

001 002 003 004 007

1.OPERATING LEASE ASSETS 2.GOODS HELD UNDER TRUST OR FOR PROCESSING 3. GOODS RECEIVED ON CONSIGNMENT FOR SALE 4.BAD DEBTS WRITTEN OFF 5. FOREIGN CURRENCIES 7. DEPRECIATION FUND

PREPARED BY (SIGNATURE&FULL NAME)

CHIEF ACCOUNTANT (SIGNATURE&FULL NAME)

BUDGET

AMOUNT AMOUNT PROVIDED IN THE PERIOD BROUGHT FORWARD 3 AMOUNT PROVIDED 4 AMOUNT PAID 5

YEAR TO DATE BALANCE

AMOUNT PROVIDED 6

AMOUNT PAID 7

ND VAT FROM DOMESTIC SALES hon li VAT c min tr

AMOUNT CURRENT PERIOD 3 YEAR TO DATE 4

CHIEF ACCOUNTANT (SIGNATURE, NAME)

DIRECTOR (SIGNATURE, NAME, SEAL)

Released in pursuance with Decision No 167/2000/QD-BTC dated 25/10/2000 of the Minister of Finance Form B03-DN

URRENCY UNIT----

NDISTRIBUTED EARNINGS

VE NUMBERS

OPENING BALANCE

ST OR FOR PROCESSING

NSIGNMENT FOR SALE

DATE MANAGER

MONTH YEAR

(SIGNATURE&FULL NAME)

CASH FLOW STATEMENT (Indirect method) Quarter..year. Unit.. Items (1) 1.CASH FLOWS FROM OPERATING ACTIVITIES Net profit before taxes Adjustment to reconcile profile before iu chnh i chiu h s trc thu taxes -Fixed asset depreciation -Provisions -Gain or Loss on fixed assets -Gain or Loss on revaluation of assets and Li l t chnh lch TGH cha thc hin currency translation Li l t hot ng u t Chi ph li vay - Income from investment in other entities -Interest income

Operating income before adjustment to LN t h kd trc thay i vn lu ng working capital - Increase/decrease in accounts receivable - Increase/decrease in inventory - Increase/decrease in accounts payable - Other cash inflow - Other cash outflow Net cash flows from operating activities

II.CASH FLOW FROM INVESTMENT ACTIVITIES Returns from investment in other entities tin chi mua sm, xy dng TSC tin thu t thanh l, nhng bn TSC Cash from dividend income Produced from disposal of fixed assets in other entities Investments Purchase of fixed assets

Net cash flow from investing activities III.CASH FLOW FROM FINANCIAL ACTIVITES tin vay ngn hn, di hn nhn c tin thu t pht hnh c phiu tin chi tr n gc vay thu hi vn Borrowing in cash Issue of shares Interest Income Payment off debt Recovery of capital Dividends paid Net cash flows from finance activities Net increase/decrease in cash (50=20+30+40) Cash at beginning of the year Cash at the end of the year (70=50+60) Date Prepared by (SIGNATURE, NAME)

Ministry, GENERAL Corporation: ENTITY: CASH FLOW STATEMENT (Direct method) Quarter..year. Unit.. Items (1) I. CASH FLOWS FROM OPERATING ACTIVITIES

1. Inflow from sales 2. Recovery from debts receivable from other 3. Received receivableseller 4. Paid to 5. Paid to staff 6. Taxes and others paid to the State loans payable 7. Paid to 8. Paid to others Net cash flows from operating activities II.CASH FLOW FROM INVESTMENT ACTIVITIES

1. Returns from investment from other entities 2. Cash from dividend income 3. Produced from disposal of fixed assets 4. Investments in other entities 5. Purchase of fixed assets Net cash flow from investing activities III.CASH FLOW FROM FINANCIAL ACTIVITES 1. Borrowing in cash 2. Issue of shares 3. Interest Income 4. Payment off debt 5. Recovery of capital 6. Dividends paid Net cash flows from finance activities Net increase/decrease in cash Cash at beginning of the year Cash at the end of the year

Date Prepared by (SIGNATURE, NAME)

(SIGNATURE, NAME)

Code (2)

Current Prior period period (3) (4)

01

02 03 04 05

06 07 08

09 10 11 12 13 14 15

20

21 22 23 24 25

30

31 32 33 34 35 36 40 50 60 70

Chief Accountant Director (SIGNATURE, NAME) (SIGNATURE, NAME, SEAL)

poration:

Form B03-DN Released in pursuance with Decision No 167/2000/QD-BTC dated 25/

Code (2)

Current Prior period period (3) (4)

01 02 03 04 05 06 07 08 20

21 22 23 24 25

30

31 32 33 34 35 36 40 50 60 70

Director (SIGNATURE, NAME, SEAL)

Chief Accountant (SIGNATURE, NAME)

000/QD-BTC dated 25/10/2000 of the Minister of Finance

SALES

DAY

BOOK

DATE

CUSTOMER

NAME

TRADE A/C REC.

GOODS GRADE

UNIT PRICE

PREPARED

BY

PURCHASE

DAY

BOOK

DATE

SUPPLIER NAME

PURCHASE NO.

ORDER

CREDITOR ACCOUNT

FOLIO

CASH

BOOK

DATE

REFERENCE

JOURNAL TYPE

JOURNAL NO.

DEBIT USD

AMOUNT VND

PETTY

CASH

BOOK

DATE

REFERENCE

JOURNAL TYPE

JOURNAL NO.

DEBIT USD

AMOUNT VND

INDIVIDUAL

TRADE

ACCOUNT RECEIVABLE /

ACCOUNT PAYABLE TRADE

DATE

DESCRIPTION

INVOICE NO.

FOLIO DEBIT

AMOUNT

GD TEX CO.,LTD

INVOICE COPY 1:FILE COPY 2:CUSTOMER

ha n

COPY 3:FILE IN ACCOUNT TAX CODE NO : SOLD TO: DATE: NO: BOOK NO. SERIAL NO. CREDIT TERMS:

APPROVED BY OFFICIAL LETTER FROM DELIVERED TO: DUE DATE: ngy ht hn

GENERAL TAX DEPARTM

DATE

DELIVERY ORDER NO.

PRODUCT MODEL NO.

SPECIFICATION

S-TOTAL V.A.T G-TOTAL

1. ALL

CHEQUES

SHOULD

BE MADE PAYABLE

TO GD TEX CO.,LTD

2.

THE COMPANY

RESERVES

THE RIGHT

TO CHARGE INTEREST ON OVERDUE AQCCOUNTS

PREPARED

BY

CHECKED

BY

APPROVED

BY

GD TEX CO.,LTD

OFFICIAL

RECEIPTS

NO.

DATE:

RECEIVED

FROM:

THE SUM:

BEING

PAYMENT

OF :

ACCOUNT

NO :

FOR

GD TEX CO.,LTD

CASH/

CHEQUE

NO.

DELIVERY GD TEX CO.,LTD

ORDER

n t hng

SUPPLIED

TO:

DATE: NO.

LOCATION

OF

DELIVERY:

ORDER NO.

CODE NO.

ITEM

C/T

PIECES

CUSTOMER

TRASPORTATION CO.

INSPECTION:

GD TEX CO.,LTD

GOODS

RECEIVED

NOTE

Bin nhn hng ha

DESCRIPTION

UNIT SPECIFICATION

SIZE

COLOR

QUANTITY

RECEIVED

BY:

QULITY CHECK APPROVED

BY:

GD TEX CO.,LTD

ADVANCE

PAYMENT

DATE:

PAYMENT

TO:

PURPOSE

PREPARED

BY

APPROVED

BY

RECEIVED

BY

ABC CO.,LTD

PAYMENT

VOUCHER

phiu chi

PV

NO.

CHECK

NO.

TO: PARTICULARS

DATE: AMOUNT

ACCOUNT

CLASSIFICATION

ACCOUNT CODE

COST CENTER

EMPLOYEE CODE

ACCOUNT

CLASSIFICATION DR USD

AMOUNT VND

RECEIVED

FROM GD TEX CO.,LTD .THE SUM OF

PREPARED BY

CHECKED BY

APPROVED BY

BY: PAYEE'S DATE: SIGNATURE

GD TEX CO.,LTD

RECEIPT

VOUCHER

phiu thu

RV

NO.

RECEIVED

FROM: REFERENCE

PARTICULAR

RECEIVED THE AMOUNT OF

ACCOUNTING ACCOUT CODE RECEIVED BY : USD

DISTRIBUTION DR./( CR)

AMOUNT

DATE:

GD TEX CO.,LTD

GENERAL

JOURNAL

s nht k chung

JOURNAL TYPE

BATCH

NO.

PERIOD

PROJECT LINE ACCOUNT NUMBER PROD.CO CUST.CO

CODE ACCOUNT EMPLOYEE TITLE

PARTICULARS

PREPARED

BY/ DATE:

APPROVED

BY

GD TEX CO.,LTD

DEPARTMENT CAPITAL PROJECT NAME / LOCATION

GD TEX CO.,LTD EXPENDITURE REQUEST

PURPOSE: REPLACEMENT EXPANSION

FUNDING

SUMMARY

TOTAL CAPITAL FUNDS REQST COST REDUCTION CUSTOMER SERVICE TOTAL PROJECT INVESTMENT PRODUCT QUALITY ENHANCEMENT SOCIAL RESPONSIBILITY TOTAL PROJECT COMMITMENT

PROJECT

DESCRIPTION

LINE#

TOTAL

PROJ COMMITMENT ($000'S) 1ST

QUARTERS---CURRENT YEAR-----

2ND

3RD

1 CAPITAL FUNDS REQUESTED LAND 2 LAND IMPROVEMENT 3 BUILDING ($____/SQ___)

4 BUILDING IMPROVEMENT ($ ____/SQ___) 5 STRUCTURES 6 MACHINERY & EQUIPMENT 7 OFFICE EQUIPMENT/FURNITURE 8 COMPUTER EQUIPMENT

9 AUTOS AND TRUCKS 10 OTHER CAPITAL ASSETS 11 CAPITAL TOTAL 12 FUNDS LEASE CAPITAL REQUESTED APPROVALS GD TEX CO.,LTD DEPT MGR DATE HEAD CHIEF OFFICE FINANCIAL OFFICER

CONTROLLER/DIRECTOR PRESIDENT GENERAL MANAGER CHIEF EXECUTIVE OFFICER

GD TEX CO.,LTD

DEPARTMENT CAPITITAL PROJECT NAME / LOCATION

GD TEX CO.,LTD DISPOSITION DATE PREPARED REQUEST

PURPOSE: DISPOSITION OF CAPITAL ASSET

TOTAL

FINANCIAL IMPACT

SUMMARY

TOTAL GAIN(LOSS) ON ASSETS FACILITY CLOSURE LEASE TERMINATION RESTRUCTURING & PENALTIES COSTS COSTS

OTHER PROJECT DESCRIPTION :

LINE#

TOTAL

PROJ COMMITMENT ($000'S) 1ST

QUARTERS---CURRENT YEAR-----

2ND

3RD

1 CAPITAL FUNDS REQUESTED LAND 2 LAND IMPROVEMENT 3 BUILDING ($____/SQ___) 4 BUILDING IMPROVEMENT ($ ____/SQ___) 5 STRUCTURES 6 MACHINERY & EQUIPMENT 7 OFFICE EQUIPMENT/FURNITURE 8 COMPUTER EQUIPMENT

9 AUTOS AND TRUCKS 10 OTHER CAPITAL ASSETS

11 CAPITAL TOTAL 12 FUNDS

LEASE CAPITAL REQUESTED APPROVALS

GD TEX CO.,LTD DEPT MGR

DATE

HEAD CHIEF

OFFICE FINANCIAL OFFICER

CONTROLLER/DIRECTOR PRESIDENT GENERAL MANAGER CHIEF EXECUTIVE OFFICER

MONTHLY

PAYROLL

BOOK

s lng

PRODUCTION

LABOUR

FOR THE MONTH

OF

_____

YEAR______

EMP.NO.

PERSONAL NAME

SECTION

EARNINGS WAGE EXP BASIC WAGE DR MEAL TRANSPORT EMPLOYEE BENEFIT DR.

DEDUCTIONS

WHTAX PAYABLE

SOCIAL INSURANCE PAYABLE

MONTHLY

PAYROLL

BOOK

STAFF SALARIES

FOR THE MONTH

OF

_____

YEAR______

EMP.NO.

PERSONAL NAME

SECTION

EARNINGS SALARY EXP DR EMPLOYEE BENEFIT DR.

BASIC SALARY

MEAL

TRANSPORT

DEDUCTIONS

WHTAX PAYABLE

SOCIAL INSURANCE PAYABLE

PURCHASE GD TEX CO.,LTD

ORDER

SUPPLIER:

PURCHASE

DATE:

DELIVERY/ DATE

DELIVERY/

SHIP

TO:

TERMS

& PAYMENT

DESCRIPTION

UNIT SPECIFICATION

SIZE

COLOR

SUPPLY PRICE V.A.T TOTAL

REMARKS

CONFIRMED

BY

GD TEX CO.,LTD

SUPPLIER

WE

RESERVED THE RIGHT TO CLAIM DAMAGES FOR , OR RETURN, INFERIOR A PERIOD OF NINETY DAYS FROM DATE OF DELIVERY.

GOODS WITHIN

ACCEPTANCE

OF THE P.O. MUST BE

UNQUALIFIED.

GD TEX CO.,LTD MY PHUOC INDUSTRIAL PARK,BEN CAT DISTRICT,BINH DUONG PROVINCE,VIETNAM

DEBIT NOTE

INTER-COMPANY NON-TRADE TRANSACTIONS

IN ACCOUNT WITH:

REFERENCE DATE DESCRIPTION OF DEBIT DOCUMENT NO.DATE

TOTAL AMOUNT DEBITED IN LOCAL CURRENCY U.S.DOLLAR CONVERSION RATE AUTHORIZED SIGNATURE TOTAL AMOUNT DEBITTED IN U.S.DOLLARS

GD TEX CO.,LTD MY PHUOC INDUSTRIAL PARK,BEN CAT DISTRICT,BINH DUONG PROVINCE,VIETNAM

CREDIT NOTE

TO:

IN ACCOUNT WITH:

REFERENCE DATE DESCRIPTION OF CREDIT DOCUMENT NO.DATE

TOTAL AMOUNT CREDITED IN LOCAL CURRENCY U.S.DOLLAR CONVERSION RATE AUTHORIZED SIGNATURE TOTAL AMOUNT DEBITED IN U.S.DOLLARS

AMOUNT USD

AMOUNT VND

RECEIVED BY

CHECKED

BY

AMOUNT USD VND

CREDIT AMOUNT USD VND

DESCRIPTION VND

CREDIT AMOUNT VND VND

DESCRIPTIONACCOUNT ANALYSIS

AMOUNT BALACE

OVED BY OFFICIAL LETTER NO. GENERAL TAX DEPARTMENT

UNIT PRICE

AMOUNT

RDUE AQCCOUNTS

SIGNATURE

QUALITY

CONTROL

1ST

2ND

RETURN

PPROVED

BY:

USD

VND

E'S

SIGNATURE

DISTRIBUTION DR./( CR) VND

UNT

DEBITS

DEBITS

CREDITS

ENDITURE

REQUEST

ING

SUMMARY

USD

VND

L CAPITAL FUNDS REQST

L PROJECT INVESTMENT

L PROJECT COMMITMENT

ENT YEAR-----

TOTAL

NEXT

YEAR

DATE FINANCIAL OFFICER

EXECUTIVE OFFICER

SPOSITION PREPARED

REQUEST

FINANCIAL IMPACT

USD ($000'S)

VND

L GAIN(LOSS) ON ASSETS

E TERMINATION

COSTS

ENT YEAR-----

TOTAL

NEXT

YEAR

DATE FINANCIAL OFFICER

EXECUTIVE OFFICER

BENEFIT

DR.

OVERTIME EXPENSES OTHERS

BONUS/ INCENTIVE

TAXABLE EARNINGS

TOTAL

CASH ADVANCE

OTHER DEDUCTION

TOTAL

APPENDIX

BENEFIT

DR.

OVERTIME EXPENSES

BONUS/ INCENTIVE

TAXABLE EARNINGS

TOTAL

OTHERS

CASH ADVANCE

OTHER DEDUCTION

TOTAL

NO.

HASE

DATE:

VERY/ DATE

& PAYMENT

UNIT PRICE

AMOUNT

AUTHORIZED SIGNATURE

N, INFERIOR

D-NO.

NG PROVINCE,VIETNAM

AMOUNT LOCAL CURRENCY

BITED IN LOCAL CURRENCY

ERSION RATE

BITTED IN U.S.DOLLARS

C-NO.

NG PROVINCE,VIETNAM

AMOUNT LOCAL CURRENCY

EDITED IN LOCAL CURRENCY

ERSION RATE

BITED IN U.S.DOLLARS