SOLUTIONS FOR COMMON ERRORS IN FIXED ASSETS ACCOUNTING PRACTICE

Ngày nhận bài: 06-05-2014

Ngày duyệt đăng: 29-05-2014

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Số: Tập 12 Số 3 (2014)

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KINH TẾ XÃ HỘI VÀ PHÁT TRIỂN NÔNG THÔN

Cách trích dẫn:

Thuận, T. (2024). SOLUTIONS FOR COMMON ERRORS IN FIXED ASSETS ACCOUNTING PRACTICE. Tạp Chí Khoa học Nông nghiệp Việt Nam, 12(3), 456–460. http://testtapchi.vnua.edu.vn/index.php/vjasvn/article/view/106

SOLUTIONS FOR COMMON ERRORS IN FIXED ASSETS ACCOUNTING PRACTICE

Trần Văn Thuận (*) 1

  • 1 National Economics University

    • Từ khóa

    Fixed assets accounting, accounting entities, errors

    Tóm tắt


    Fixed assets accounting is an indispensable content in entities’ accounting activities. Fixed assets accounting provides information relating to fixed assets changes; depreciation and repairing in order to make decisions of investment, selling, disposal and repairing for upgrading fixed assets. However, for subjective and objective reasons, fixed assets accounting in entities still makes certain errors. These errors exert impact on entities’ internal management as well as control, inspection and auditing of state organs. This article discusses common errors in fixed assets accounting in entities and puts forward the correlative solutions.

    Tài liệu tham khảo

    Nguyen ThiThu Lien (2009), “Improving tangible fixed assets accounting in Vietnam enterprises in the context of international economic integration”, Thesis of economic doctor, National Economics University, Hanoi.

    Nguyen Tuan Duy(1999), “Improving fixed assets accounting in trading enterprises”, Thesis of economic doctor, Commerce University, Hanoi.

    The Ministry of Finance (2001), Vietnamese Accounting Standard No. 03 and 04.

    The Ministry of Finance (2008), Decision 32/2008/QĐ-BTC dated 29 May 2008 on issuing Regulations of Fixed assets management and depletion calculation in state agencies, state owned non-profit organizations and state budget using organizations.

    The Ministry of Finance (2012), Circular 06/2012/TT-BTC dated 11 January 2012 on guiding implementation of the Law on Value Added Tax.

    The Ministry of Finance (2013), Circular 45/2013/TT-BTC dated 25 April 2013 on issuing Regulations of Fixed assets depreciation calculation, using and management.

    Tran Van Thuan(2008), “Improving fixed assets accounting in order to enhance fixed assets management in Vietnam construction enterprises”, Thesis of economic doctor, National Economics University, Hanoi.