Account system according to circular 133 excel file latest [11/2022]
When performing the accounting for small and medium enterprises, then account system according to circular 133 role extremely important that any accountant would also need to understand. Follow the article to refer to the detailed table system is AccNet offer as well as the new point and information related to the account this way.
1. Account system accounting circular 133 what is?
Account system according to circular 133 is the account system accounting is prescribed in circular 133 apply for small and medium enterprises, the Ministry of Finance announced on 26/08/2016 to substitute for Decide 48. System account this effect from the date 1/01/2017 with many content guide the principles of accounting, how the preparation and presentation of the financial statements.
2. System tables accounts according to circular 133 latest
System accounting accounts are issued at chapter 2, circular no. 133/2016/TT-BTC.
| NUMBER TK | ACCOUNT NAME | |
| Level 1 | Level 2 | |
| Category - Asset account | ||
| 111 | Cash | |
| 1111 | Money Vietnam | |
| 1112 | Foreign currency | |
| 112 | Bank deposits | |
| 1121 | Money Vietnam | |
| 1122 | Foreign currency | |
| 121 | Trading securities | |
| 128 | Investments held-to-maturity date | |
| 1281 | Term deposits | |
| 1288 | Other investments held to maturity | |
| 131 | Receivable of clients | |
| 133 | VAT deductible | |
| 1331 | VAT is deducted of goods and services | |
| 1332 | VAT is deducted of fixed assets | |
| 136 | Receivable internal | |
| 1361 | Capital business in subdivisions | |
| 1368 | Receivable other internal | |
| 138 | Other receivables | |
| 1381 | Lack of assets awaiting disposal | |
| 1386 | Pledge, mortgage, deposit, sign a bet | |
| 1388 | Other receivables | |
| 141 | Advance | |
| 151 | Goods in transit | |
| 152 | Material, materials | |
| 153 | Tools | |
| 154 | The cost of production, unfinished business | |
| 155 | Finished products | |
| 156 | Goods | |
| 157 | Goods on consignment | |
| 211 | Fixed assets | |
| 2111 | Fixed assets tangible | |
| 2112 | Fixed assets finance lease | |
| 2113 | Fixed assets intangible | |
| 214 | Wear and tear of fixed assets | |
| 2141 | Wear and tear of fixed assets tangible | |
| 2142 | Wear and tear of fixed assets finance lease | |
| 2143 | Wear and tear of fixed assets invisible | |
| 2147 | Wear real estate investment | |
| 217 | Real estate investment | |
| 228 | Investment capital contribution to other units | |
| 2281 | Investment in joint venture, link | |
| 2288 | Other investment | |
| 229 | The loss reserve assets | |
| 2291 | Provision for diminution in value of trading securities | |
| 2292 | Reserve losses investing in other units | |
| 2293 | The room must be uncollectible | |
| 2294 | Provision for diminution in value of inventory | |
| 241 | Construction in progress | |
| 2411 | Shopping tangible fixed assets | |
| 2412 | Basic construction | |
| 2413 | Major repairs of fixed assets | |
| 242 | Prepaid expenses | |
| Category - accounts payable | ||
| 331 | To be paid to seller | |
| 333 | Taxes and other payables to The state budget | |
| 3331 | Value added tax payable | |
| 33311 | Output VAT | |
| 33312 | VAT on imported goods | |
| 3332 | Excise tax | |
| 3333 | Import | |
| 3334 | Corporate income tax | |
| 3335 | Personal income tax | |
| 3336 | Tax resources | |
| 3337 | Land tax, land rent | |
| 3338 | Environmental protection tax and other taxes | |
| 33381 | Environmental protection tax | |
| 33382 | Other taxes | |
| 3339 | Fees and accounts payable other | |
| 334 | Payables to employees | |
| 335 | The cost to pay | |
| 336 | Pay internal | |
| 3361 | Pay internal business capital | |
| 3368 | Pay other internal | |
| 338 | Pay, payable other | |
| 3381 | Surplus assets pending | |
| 3382 | Union funds | |
| 3383 | Social insurance | |
| 3384 | Health insurance | |
| 3385 | Unemployment insurance | |
| 3386 | Get escrow, sign on | |
| 3387 | Unrealized revenue | |
| 3388 | Pay, payable other | |
| 341 | Loan and debt finance lease | |
| 3411 | The account borrowers | |
| 3412 | Debt finance lease | |
| 352 | Redundancy pay | |
| 3521 | Preventive product warranty goods | |
| 3522 | Backup warranty construction | |
| 3524 | Payable other | |
| 353 | Bonus and welfare fund | |
| 3531 | Fund reward employees | |
| 3532 | Fund the type of welfare for employees | |
| 3533 | Welfare fund was formed in fixed assets | |
| 3534 | Prize fund management company executive | |
| 356 | Development fund of science and technology | |
| 3561 | Development fund of science and technology | |
| 3562 | Development fund of science and technology has formed fixed assets | |
| Type - account equity | ||
| 411 | Capital investment of the owner | |
| 4111 | Capital contributed by the owner | |
| 4112 | Capital surplus | |
| 4118 | Other capital | |
| 413 | Variances exchange rate | |
| 418 | The fund under equity | |
| 419 | Stock fund | |
| 421 | Profit after tax has not distributed | |
| 4211 | Profit after tax undistributed years ago | |
| 4212 | Profit after tax has not distributed this year | |
| Type - revenue accounts | ||
| 511 | Sales and service provider | |
| 5111 | Revenue sale of goods | |
| 5112 | Sales of finished products | |
| 5113 | Revenue to provide services | |
| 5118 | Other sales | |
| 515 | Revenue financing activities | |
| Type - account production costs business | ||
| 611 | Procurement | |
| 631 | Production cost | |
| 632 | Cost of goods sold | |
| 635 | Financial expenses | |
| 642 | Cost business management | |
| 6421 | Cost of sales | |
| 6422 | Cost management business | |
| - Type of account other income | ||
| 711 | Other income | |
| Type - expense account, other | ||
| 811 | Other expenses | |
| 821 | Cost of corporate income tax | |
| Type - account determination business results | ||
| 911 | Define business results | |
Watch and download the file:
>>> See more: Account system according to circular 200
3. New point system account under circular 133 compared with the Decision 48
A number of new features worth noting in account system according to circular 133
The account in QD 48 is deleted in circular 133
- TK 142: short-term prepayments
- TK 159: Account reserve
- TK 171: Buying and selling government bonds
- TK 221: financial investment, short term
- TK 244: escrow to sign long term bets
- TK 311: short-term Loans
- TK 315: long-term Debt come due
- TK 351: reserve Fund subsidized
- TK 521: Reduced revenue
Account is new addition in the system account in circular 133
- TK 128: investments held to maturity
- TK 151: Goods in transit
- TK 136: receivables internal
- TK 228: invest in other companies
- TK 336: To pay internal
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4. Some notes when using accounts table circular 133
Below is the note should know when using account system according to circular 133 that AccNet provide for accountants and businesses are using table this account.
4.1 application object
Applicable objects panel system, this account is the small and medium enterprises located in the following cases:
- Business, economic sectors, small and medium, or small, are active manufacturing business in the field on the territory of Vietnam.
- The small and medium business in the power industry, petroleum, gas, insurance, securities, ...
The object of small and medium do not apply accounts table 133:
- Business state
- Business has the capital from 50 percent of the state
- Object is cooperative association cooperative.
4.2 note when using the system account under circular 133
A significant number of small and medium enterprises need to know when using the table account system according to circular 133:
- Must notify the tax authorities when using table account herewith.
- The accounting need to make apply with consistency from the beginning of the financial year.
- The account type is not specified, accountants can open more accounts level 2 and 3 without the need to suggest or permission of tax authorities.
- Account level 1, 2 when you want to modify the additional need to have written notice and consent by the office of the tax authority.
4.3 How to transfer balance account is deleted luxury new account
When performing accounting profession under the system account, circular 133 this, if the account was deleted, but still the balance must declare it as follows:
- TK 121 financial investments short-term switch to TK 128/1288 investor holds to maturity.
- TK 1113, 1123 about gold and silver turn to TK 152, 155, 156 inventory and TK 2288 otherwise be considered inventory.
- TK 142 pre-paid short-term move to 242 upfront costs.
- TK 1388, 244 deposit sign on short-term and long-term switch to 1386 pledge, mortgage, deposit sign on.
- TK 159, 229 switch to TK 229 preventive property loss.
- TK 311 short-term loans transferred to TL 315 long-term debt come due
- TK 3411, 3412 switch 314 loan debt finance lease.
- TK 3412 moved to 3386 deposit sign on.
- TK 335 switch 352 redundancy pay
The application of the system account under the 133 is a big challenge for the small and medium business, when not guarantee the accuracy, full in the accounting of the business economy. The complexity in the recognition/tracking account can lead to errors, which affect the transparency of financial statements, making it difficult for the decision-making process.
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