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		Purchase
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

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 article has provided adequate and relevant information as well as detailed tables account system according to circular 133. Hope the content AccNet provides will help the accounting profession of the business is fast and the most accurate. If there are any questions or concerns, you can leave a comment or contact AccNet to be consulting solutions accounting software best, okay.

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