1. Can businesses build their own accounting book forms?

Accounting books are one of the most asked questions in the accounting industry. Accounting books also play an extremely important role in the financial and economic management process of each business. Pursuant to the provisions of Article 88 of Circular 133/2016/TT-BTC of the Ministry of Finance on guiding the accounting regime for small and medium enterprises, accounting books are one of the types of documents used to record documents. and statistically record all economic operations, record all important issues in the financial sector that have arisen in accordance with economic content and are arranged in chronological order related to each business. certain career. Each small and medium-sized enterprise only has one accounting book system for a certain accounting period to be able to work with competent state agencies. Small and medium-sized enterprises must comply with regulations on accounting books in accordance with accounting laws and relevant guiding legal documents. Pursuant to the provisions of Article 122 of Circular 200/2014/TT-BTC guiding the Enterprise Accounting Regime issued by the Ministry of Finance, there are specific instructions on building accounting book forms. As follows:

– Accounting books are documents used to record and systematize in a scientific way, are documents used to record all transactions related to the economic and financial fields that have arisen according to the content. Economic content and time-based procedures are directly related to the operating process of each enterprise. Each enterprise, in fact, according to the law, only has one accounting book system for a certain accounting period to be able to work with competent state agencies. Enterprises must implement regulations on accounting books in accordance with the provisions of law on accounting and other relevant legal documents;

- Enterprises according to current law will have the right to build their own accounting book forms, however, in the process of building accounting book forms, businesses need to ensure the conditions for providing information. full economic transactions in a transparent, easy to control and easy to compare manner. In cases where an enterprise cannot build its own accounting book form according to the above analysis, the enterprise can apply an accounting book form according to the form prescribed by law if it finds that this form is suitable with the law. management and operational characteristics of that enterprise;

– Depending on the operating characteristics and different management requirements of each different business, that business will be able to build its own accounting book form to suit its own type of business based on On the basis of ensuring complete information about transactions, it is necessary to reflect promptly, easily check and control, and easily perform comparison activities.

So it can be said that the current law allows businesses to Build their own accounting book form to suit the operating characteristics and management requirements of that business. However, in the process of building the accounting book form, you need to ensure that it is fully provided. enough information about economic transactions in a transparent and complete way, easy to check and compare.

2. What main contents must an enterprise that builds its own accounting book form ensure?

Pursuant to the provisions of Article 24 of the Accounting Law 2019, there are regulations on the contents that need to be ensured in the process of developing accounting book forms. Accordingly, businesses in the process of developing accounting book forms need to ensure the following main contents:

– Date, month, year of making the accounting book form;

– Number and date of accounting documents used as a basis for preparing accounting book forms;

– Summary of the economic operations and financial operations arising from the enterprise;

– The amount of economic operations and financial operations arising related to the accounting accounts of the enterprise;

– Balance at the beginning of the period, amount arising during the period, balance at the end of the period of the enterprise;

– Clearly state the name of the accounting unit, book name, book closing date, signature of the person preparing the book, name and signature of the chief accountant and legal representative of the accounting unit, page number, and carry out overlapping stamp operations according to the provisions of law.

Thus, businesses can build their own accounting book forms to suit the scale of the business's operations. However, in the process of building the business's accounting book forms, it needs to fully meet the needs of the business. Full content according to the above analysis.

3. Will businesses that create their own accounting book forms with incomplete content be penalized?

Pursuant to Point d, Clause 1, Article 9 of Decree 41/2018/ND-CP on regulations sanction administrative violations in the field of accounting and independent auditing (later amended in Decree No. 102/2021/ND-CP dated November 16, 2021 of the Government amending and supplementing a number of articles of Decrees on sanctions Administrative violations in the fields of taxes, invoices; customs; insurance business, lottery business; management and use of public assets; practicing thrift, combating waste; national reserves; treasury state; independent accounting and auditing), there are regulations on sanctions for violations of regulations on accounting books as follows:

A fine from 1,000,000 VND to 2,000,000 VND shall be imposed on those who commit one of the following violations of the law:

– Making an accounting book without recording the full name of the accounting unit, not recording the full name on the date of making the book, not recording the full date of closing the book; lack of signature of the book preparer, signature of the chief accountant and signature of the legal representative of the accounting unit; no page numbering; Do not stamp between pagessdrive paper-based accounting;

– Accounting books are not written with pen and ink, are written in addition to the top or bottom, are recorded on top of each other, are recorded with spaced lines; having the act of not crossing out the unwritten portion of the book page; Do not add total data when recording the end of the book page, do not transfer the total data of the previous book page to the beginning of the next book page;

– Not binding into separate books for each certain accounting period or not having full signatures and stamps as prescribed after printing on paper;

– Accounting book templates are prepared by businesses but do not have all the main contents as prescribed.

Thus, if an enterprise builds its own accounting book model but does not fully meet and reflect the main contents as prescribed, it can be subject to administrative sanctions with a fine of up to 2,000,000 VND to 4,000,000 VND.