TỔ CHỨC CÔNG TÁC KẾ TOÁN TRONG DOANH NGHIỆP

Which below accounting vouchers should be classified as source vouchers?

• VAT invoices, bills, goods receipt notes, cash receipts, cash payment

• VAT invoices, advance requests, payment requests, bank statements.

• . Advance request, cash payment, goods receipt notes, VAT invoices.

• Goods receipt notes, goods delivery notes, credit notes/ debit notes issued by bank.

In accounting organization, financial accounting process must comply with related principles, policies, mechanism, and regulations

• True

• False

Conduction of initial bookkeeping to record accounting data on accounting documents and rotation of these documents is the first major content of accounting organization for purposes of collecting accounting information and checking validity and legality of economic transactions occurred.

• True

• False

In accounting organization, management accounting process must be compliance with accounting regulations, principles, mechanism, and regulations

• True

• False

Regarding to requirements and principles of accounting organization, accounting is not necessary suitable with production, management level, technical equipment/supportive facilities and operation characteristics of an entity

• True

• False

A rational accounting process is only based on accounting laws, accounting standards, and other regulations

• True

• False

Regarding to the principle of consistency, accounting in enterprise must ensure the consistency between accounting divisions and other management divisions, between parent company and affiliate. Accounting contents, objects, methods and accounting system can vary.

• True

• False

Capacity and competency of accountants are not of importance to a rational accounting process.

• True

• False

Application of accounting law and related regulations such as accounting document systems, accounts system, books system, and accounting reports together with accounting methods and standards is essential in organization of systematizing and process accounting information.

• True

• False

Organization of providing accounting information is a necessary requirement by macro and micro economic management.

• A. True

• B. False