The accounting period is a concept that any accountant would also need to know. However, not everyone understands the exact concept of the accounting period prescribed accounting Law in Vietnam. So accounting period what is and the basic accounting to understand what's included? Let us answer the questions on the article below.
1. The concept of the accounting period, what is?
Accounting period is the period of time is determined from the time the unit begins recording the ledger to the end point of the recording ledger and key accounting to financial reporting.
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2. The basic accounting to understand
You've just come across the concept accounting period what is? So include the basic accounting how? According to the accounting Law of Vietnam 88/2015/QH13 will cover the accounting year, accounting period, and quarterly accounting period of months, which is specified as follows:
- Accounting year
The annual accounting period is the period of 12 months, will be charged from the beginning 1 January 1 through December 31, 12-month calendar year.
For the unit of accounting has its own peculiarities of organization and operation will be selected accounting period is 12 months round the calendar year. Will start from the start date 01 first month of the quarter to the end of the last day of the month the end of the previous quarter the following year and must report to the agency of finance.
- Accounting period quarter
The accounting period is any period of 3 months calculated from the beginning of January 1, the beginning of the quarter to the end of the last day of the last month of the quarter.
- Accounting period months
Accounting period month is the period of 1 month, calculated from the start date 01 to the end of the last day of the month.
3. Accounting period of the special objects
Surely you know about the rules of accounting period what is? The same track with the provisions of the law on the accounting period for the special case to apply the right business for you.
Base by The accounting law of Vietnam 88/2015/QH13 then the accounting period of the business and accounting period of the business transformation business registration is specified as follows:
3.1 the accounting Period of the new business establishment
Accounting period the first of the new business is established from the date the government certificate of business registration to the last day of the accounting year, the accounting period or accounting period of the month.
For the accounting period the first of units other accounting will be calculated from the effective date stated on the decision to establish to the end of the last day of the accounting year, quarter, or month.
Note: For the case of the accounting period the first year or accounting year finally have time shorter than 90 days, shall be allowed to plus (+) states the next accounting year or plus (+) accounting year earlier to the case of an accounting year. But the total duration of the period must be shorter than 15 months.
Here are the rules accounting period what is for new business established. Also for the case of business transformation, business registration, then sign the accounting is calculated how? Read the article offline.
3.2 accounting Period of the business transformation business registration
When business fluctuations have led to the need to change business registration (split, consolidation, merger, transfer of ownership, dissolution, termination, or bankruptcy), the accounting period end is calculated from the first day of the accounting year, quarter, months to the end of the day before the date on the decision to split, merge, merger, transfer of ownership, dissolution, termination, or bankruptcy unit accounting effect.
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When faced with the accounting period, many businesses have to spend a lot of time to handle books and papers. Keeping track of revenue, expenses, financial reports manually can cause errors, delay, difficulty in managing data correctly. This greatly affects operational efficiency, sustainable development of the enterprise.
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