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Ho Sy An

Copyright 2011 by Ho Sy An



This account is used to reflect revenues and expenditures, cash in the enterprise fund include: Pre-Vietnam, foreign currencies, gold, silver, precious metals and gems.



1. Just reflect on TK 111 "Cash" in cash, the actual foreign currency to import, export cash funds. For amounts received (paid immediately transferred to the bank (not through the unit's cash funds) are not recorded in the Debit Account 111 "Cash" that recorded in the Debit Account 113 "Cash in transit".

2. The amount of cash due to other business and personal collateral, collateral in the enterprise are managed and accounted as assets of the monetary unit.

3. When carrying out import, export and have the cash receipts, expenditures and check the signature of the recipient, the communication, allowing people to import, export funds in accordance with the accounting voucher regime. Some special cases must enter fund orders, attachment of funds.

4. Accounting cash funds shall have to open the cash account books, recording daily continuous sequence generated revenues, expenditures, export and import the cash, foreign currency and out of cash in all times.

5. Treasurer is responsible to manage and import, export and cash funds. Daily treasurer must inventory the actual cash fund balance and compare them with data cashbook and cash accounting. If there are any discrepancies, accountants and cashiers to check to determine the cause and propose measures to handle the difference.

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