System accounting accounts bank what is? Application objects, including who? This article will help you answer the questions related to above issues, as well as give you the financial system, bank account, according to the latest circular.
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1. System accounting accounts bank what is?
System accounting accounts bank is a collection of accounts of accounting is used for the recording, reflect the status and the volatility of the economic and finance to operations management currency in the banking sector.
According to circular no. 19/2015/TT-NHNN, object apply system accounting accounts bank included: Any transaction, Service, accounting and Finance, Bureau of administration, Department of information technology Department released and treasury, agency inspectors, banking supervision, representative Office in Ho Chi Minh city, SBV branches in provinces and cities directly under the central government and some other units under The State Bank of vietnam (SBV) organized the accounting machines, ...
2. 9 types of accounts accounting banking need to know
System accounting accounts bank includes 9 types of accounts are as follows:
- Type 1: Money and assets liquidity: Reflects the amount of existing as well as the fluctuations on cash and liquidity assets of the bank include: Cash, gold, deposit and investment overseas stock
- Type 2: loans, buying and selling valuable papers, pay to The state and SBV: Reflect the business of the state bank loans to financial institutions in the country, to borrow on the international market, purchase and sale of securities, payments to The state.
- Type 3: fixed Assets and other assets: Reflects the amount of existing as well as the fluctuations of fixed assets and other assets.
- Type 4: release the money: Reflects the amount of cotton, money, polymer, metal coins were released into circulation. The accounting of this account must comply with the regulations of the european and the SBV released the money.
- Type 5: Capital fund and the results of operations of the SBV: Reflects the capital fund and the results of operations of the SBV.
- Type 6: account intermediate: Reflect the payment transaction between the SBV with the credit institutions (CI) and between units SBV.
- Type 7: income: Reflects the revenues of the SBV including: deposits, loans, discounting of valuable papers, investments in foreign securities, contributions of capital and foreign exchange,...and other income in the bank.
- Type 8: Cost: Reflects the cost of SBV and include: the Cost of operation of the bank, cost management,...
- Type 9: The pledge panel: Reflection of obligations committed by the SBV must be made or received under the contract agreed with the client. The basis for accounting account type 9 is a contract has been signed.
3. Details system tables accounts accounting banking latest
Detail table system accounting accounts bank be issued by a decision of 479/2004/QD-NHNN. Download file panel systems, bank account right below.
Download table system accounting accounts bank here.
4. Applying principles of system tables accounts accounting banking
According to Article 8 and Article 9 in circular 19/2015/TT-NHNN regulations on accounting principle on the synthetic accounts and accounting of foreign currency, gold, foreign exchange state. Specific details are as follows:
4.1 accounting on the synthetic account
Accounting on the synthetic account is the account according to the method of recording dual window (Debt, There). The account in the table under 3 categories:
- The type of account is the property Have: Always have the balance of the Debtor
- The type of account is the property Debt: Always have balance side Has
- The type of account is the property Debt - Have: At there the balance of the Debtor, when there is the balance of parties Have or have both balances
When accounting balance sheet accounts accounting date, month, quarter, or year, the unit SBV set up to account level III and must be accounted for complete and accurate balance of the account type (for the type of account belonging to the assets and accounts of property for Debt) not clearing between two of the outstanding Debt - Is (with respect to the account belonging to the asset and liability).
How accounting:
- The way accounting automatically from the application program: The accounting is automatically done by setting the parameters in the program, the distribution business. Therefore, the transaction automatically from the program is updated in the account aggregate respectively been declared in the parameter accounting respectively.
- The manner in accounting from the analysis: users enter directly or through the declaration of the program, the service generates the accounting entries into account the aggregate.
4.2 accounting for the foreign currency, the foreign exchange reserves, the state
Accounting accounts foreign currency, the foreign exchange reserves, the state was established in the table system accounting accounts bank this must be done as follows:
(1) Blonde is a part of foreign exchange reserves, national, and are accounted as foreign currency, unit of measure is grams.
(2) The transactions made in the currency shall be accounted for in the currency of that.
(3) The accounting entries accounting foreign currency must be accounted for by each pair of the corresponding account and must balance according to each type of foreign currency.
(4) The sale, purchase and sale of foreign currency, accounting for the foreign currency and accounting for the Vietnamese dong is accounted for at the same time.
(5) with Respect to the revenues, accounts pay interest, fees in foreign currency are converted into Vietnam dong and accounted for in the income and expenses.
(6) On the rates of accounting:
Rates accounting transactions for the purchase and sale of foreign currencies is the buying rate, selling the fact at the time of service.
Rates accounted for the other as thu, payment of interest, fees in foreign currency, transfer and swap between the Fund foreign exchange reserves and stabilization Fund rates and management of the gold market:
- With respect to the U.s. dollar: exchange Rate using the average exchange rate of the Vietnamese dong and Us dollar on the interbank market due to the SBV announced at the day of accounting.
- For other types of foreign currency other than the U.s. dollar: exchange Rate using the average exchange rate on the currency exchange market inter-bank of Vietnam with the U.s. dollar due to the SBV announced. The exchange rate between the currencies is displayed on the screen Reuters and Bloomberg, or other media before 10 a.m. on implementation of accounting.
The exchange rate used to record the foreign currency under the provisions of The Law on state Budget must be done according to the regulations of the Ministry of Finance.
(7) periodic (daily, monthly, quarterly and year) the balance sheet accounts accounting rules change according to each type of foreign currency and balance sheet accounts, accounting, public exchange, the system will self-balance changes, sales in the reporting period from the foreign currency account, written in English. The exchange rate is as follows:
- For Us dollar: exchange Rate equal to the rate specified in point b(i) of clause 6 of this Article at the time of making balance sheet accounts.
- For other types of foreign currency other than the U.s. dollar: exchange Rate equal to the rate specified in point b(ii) of clause 6 of this Article at the time of making balance sheet accounts.
- For the account non-monetary, foreign currency accounts, according to The Law on state Budget: the Rate equal to the rate accounted for at the date of the transaction (the item is not being re-evaluation).
- Difference due to exchange account balances of foreign currencies the end of the day, may be accounted for, and the transfer into account 503001 “arbitrage exchange rates”.
(8) The results of trading foreign currency is calculated by the difference between sales of foreign currency with the business of buying, respectively, and are recorded into account income and expenses according to provisions.
(9) Last financial year, of the difference due to the revaluation of foreign currency (if any) are accounted for in the account 501003 “Capital due to revaluation of assets”.
(10) To distinguish between the Vietnamese dong, the type of foreign currency, gold SBV system most used currency code specified in annex 2 of this circular.
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