How to prepare and sign the accounting documents of the enterprise?

What are accounting documents?

Pursuant to Clause 3, Article 3 of the Accounting Law 2015, it is stipulated that accounting documents are papers and objects that carry information reflecting arising and completed economic and financial operations, serving as a basis for recording accounting books.

Regarding the content of accounting documents, specified in Article 16 of the 2015 Accounting Law, as follows:

Article 16. Contents of accounting documents

“1. Accounting documents must have the following main contents:

a) Name and number of the accounting document;

b) Date, month, year of preparation of the accounting document;

c) Name and address of the agency, organization, unit or individual preparing the accounting document accounting;

d) Name and address of the agency, organization, unit or individual receiving accounting documents;

dd) Content of arising economic and financial transactions;

e) Quantity, unit price and amount of economic and financial transactions recorded in numbers; total amount of accounting documents used to collect and spend money recorded in numbers and in equals letters;

g) Signature, full name of the preparer, approver and people related to the accounting documents.

2. In addition to the main contents of the accounting documents specified in Clause 1 of this Article, accounting documents may have additional contents according to each type of document.”

Prepare and sign the enterprise’s accounting documents like this Which?

Pursuant to Article 118 of Circular 200/2014/TT-BTC, regulations on preparation and signing of accounting documents of enterprises, specifically as follows:

– All economic and financial operations related to the enterprise’s operations must be prepared with accounting documents. Accounting documents are only created once for an economic or financial transaction. The content of accounting documents must fully meet the criteria, must be clear and honest with the content of economic and financial operations arising. Writing on documents must be clear, without erasures or abbreviations. The amount written in words must match the amount written in numbers.

– Accounting vouchers must be prepared with the required number of copies as prescribed for each voucher. For documents with multiple copies, they must be prepared once for all copies with the same content. In special cases where many copies must be made but it is not possible to write all the documents at once, you can write them twice but must ensure consistency in the content and legality of all documents.

– All accounting documents must have enough signatures according to the title specified on the document to be valid. Particularly, electronic documents must have an electronic signature according to the provisions of law. All signatures on accounting documents must be signed with a ballpoint pen or ink pen, not with red ink or pencil. Signatures on accounting documents used to pay money must be signed on each copy. The signature on a person’s accounting documents must be consistent and must be the same as the registered signature according to regulations. In case the signature is not registered, the next signature must match the previous signature.

– Enterprises that do not have the title of chief accountant must appoint a person in charge of accounting to deal with customers and banks. The chief accountant’s signature is replaced by the signature of the person in charge of accounting of that unit. The person in charge of accounting must properly perform the duties, responsibilities and rights prescribed for the chief accountant.

– The signature of the head of the enterprise (General Director, Director or authorized person), the chief accountant (or authorized person) and the stamp on the document must match the valid seal and signature sample registered at the bank. The accountant’s signature on the documents must be the same as the signature registered with the chief accountant.

-. The chief accountant (or authorized person) is not allowed to sign the “authorization” of the head of the enterprise. The authorized person may not delegate authority to another person.- Enterprises must open a book to register sample signatures of the treasurer, warehouse keeper, accountants, chief accountant (and authorized person), General Director (and authorized person). The signature sample registration book must have page numbers and stamps that are managed by the head of the unit (or authorized person) for convenient inspection when necessary. Each person must sign three specimen signatures in the register.

– Individuals who have the right or authorization to sign documents are not allowed to sign accounting documents that have not been recorded or have not fully recorded the document content according to the responsibility of the signer.

– The decentralization of signing on accounting documents is prescribed by the General Director (Director) of the enterprise in accordance with the law and management requirements, ensuring strict control and asset safety.

The order of circulating and checking accounting documents of enterprises?

Pursuant to Article 119 of Circular 200/2014/TT-BTC, the regulations on the sequence of circulating and checking of enterprise accounting documents are as follows:

– All accounting documents prepared by the enterprise or transferred from outside must be focused on the enterprise accounting department. The accounting department checks those accounting documents and only after checking and verifying the legality of the documents can they be used to record accounting books.

– The order of circulating accounting documents includes the following steps:

+ Prepare, receive, and process accounting documents;

+ Accountants and chief accountants check and sign accounting documents or submit them to the Director of the enterprise for approval;

+ Classify and arrange accounting documents, determine accounts and record accounting books;

+ Store and preserve accounting documents.

– Procedure for checking accounting documents.

+ Check the clarity, honesty, and completeness of indicators and elements recorded on accounting documents;

+ Check the legality of arising economic and financial operations recorded on accounting documents, compare accounting documents with other relevant documents;

+ Check the accuracy of data and information on accounting documents.

– When checking accounting documents, if you discover violations of the State’s policies, regimes, and regulations on economic and financial management, you must refuse to do so (No disbursement, payment, warehouse release, etc.) and immediately notify the Director of the enterprise for timely handling according to current law. For accounting documents that are not prepared according to procedures, with unclear content and numbers, the person responsible for checking or recording the books must return them, request additional procedures and adjustments before using them as a basis for recording the books.