MIEN BAC TRADING AND SPORT COMPANY LIMITED Address B4L1, Lane 25 Vu Ngoc Phan, Lang Ha Ward, Dong Da District, Hanoi City, Vietnam GENERAL JOURNAL Currency VND Posting date Voucher Description Posted[.]
MIEN BAC TRADING AND SPORT COMPANY LIMITED Address: B4L1, Lane 25 Vu Ngoc Phan, Lang Ha Ward, Dong Da District, Hanoi City, Vietnam GENERAL JOURNAL Currency: VND Voucher Posting date Description No Date Posted to the GL Arising amount Row no REF account Debit Credit Previous page moves to 31/12/2022 BPBTL 31/12/2022 Payroll for employees x 31/12/2022 BPBTL 31/12/2022 Payroll for employees x 642 81,090,000 334 81,090,000 Total amount Ha Noi, date 31 month 12 year 2022 Bookeeper (Signature, fullname) Chief accountant (Signature, fullname) Director (Signature, fullname) MIEN BAC TRADING AND SPORT COMPANY LIMITED Address: B4L1, Lane 25 Vu Ngoc Phan, Lang Ha Ward, Dong Da District, Hanoi City, Vietnam ACCOUNT LEDGER Account: 334 – Payable to employees Currency: VND Voucher Posting date General journal Description No Date Arising amount REF account Page no Row no Debit Credit Opening balance 31/12/2022 BPBTL 31/12/2022 Payroll for employees 642 31/12/2022 BPBTL 31/12/2022 Deducting Employee's Insurance 338 2,846,550 31/12/2022 PC127 Pay employees' salaries 1111 78,243,450 31/12/2022 81,090,000 Total arising amount Closing balance Bookeeper (Signature, fullname) Chief accountant (Signature, fullname) Ha Noi, date 31month 12 year 2022 Director (Signature, fullname) MIEN BAC TRADING AND SPORT COMPANY LIMITED Address: B4L1, Lane 25 Vu Ngoc Phan, Lang Ha Ward, Dong Da District, Hanoi City, Vietnam GENERAL JOURNAL Currency: VND Voucher Posting date Description No Date Posted to the GL Arising amount Row no REF account Debit Credit Previous page moves to 31/12/2022 BPBTL 31/12/2022 Deducting SI, HI, UI from enterprises x 31/12/2022 BPBTL 31/12/2022 Deducting SI, HI, UI from enterprises x 31/12/2022 BPBTL 31/12/2022 Deducting Employee's Insurance x 31/12/2022 BPBTL 31/12/2022 Deducting Employee's Insurance x 642 5,828,650 338 334 5,828,650 2,846,550 338 2,846,550 Total amount Ha Noi, date 31 month 12 year 2022 Bookeeper (Signature, fullname) Chief accountant (Signature, fullname) Director (Signature, fullname) MIEN BAC TRADING AND SPORT COMPANY LIMITED Address: B4L1, Lane 25 Vu Ngoc Phan, Lang Ha Ward, Dong Da District, Hanoi City, Vietnam ACCOUNT LEDGER Account: 338 – Other payables Currency: VND Voucher General journal Posting date Description No Page no Date Row no Arising amount REF account Debit Credit Opening balance 31/12/2022 BPBTL 31/12/2022 Deducting SI, HI, UI from enterprises 642 5,828,650 31/12/2022 BPBTL 31/12/2022 Deducting Employee's Insurance 334 2,846,550 Total arising amount Closing balance Bookeeper (Signature, fullname) Chief accountant (Signature, fullname) Ha Noi, date 31 month 12 year 2022 Director (Signature, fullname) MIEN BAC TRADING AND SPORT COMPANY LIMITED Address: B4L1, Lane 25 Vu Ngoc Phan, Lang Ha Ward, Dong Da District, Hanoi City, Vietnam SUBSIDIARY LEDGER Account: 3382 – Trade Union fees Currency: VND Voucher Posting date Description No REF account Date Amount Debit Balance Credit Debit Credit Opening balance 31/12/2022 BPBTL 31/12/2022 Deducting 2% of Trade Union fees 642 542,200 Total arising amount Closing balance Bookeeper (Signature, fullname) Chief accountant (Signature, fullname) Ha Noi, date 31 month 12 year 2022 Director (Signature, fullname) MIEN BAC TRADING AND SPORT COMPANY LIMITED Address: B4L1, Lane 25 Vu Ngoc Phan, Lang Ha Ward, Dong Da District, Hanoi City, Vietnam SUBSIDIARY LEDGER Account: 3383 – Social insurance Currency: VND Voucher Posting date Description No REF account Date Amount Debit Balance Credit Debit Credit Opening balance 31/12/2022 BPBTL 31/12/2022 Deducting 17.5% of SI for business expenses 642 31/12/2022 BPBTL 31/12/2022 Deducting 8% of SI from employee's salary 334 4,744,250 2,168,800 Total arising amount Closing balance Bookeeper (Signature, fullname) Chief accountant (Signature, fullname) Ha Noi, date 31 month 12 year 2022 Director (Signature, fullname) MIEN BAC TRADING AND SPORT COMPANY LIMITED Address: B4L1, Lane 25 Vu Ngoc Phan, Lang Ha Ward, Dong Da District, Hanoi City, Vietnam SUBSIDIARY LEDGER Account: 3384 – Health insurance Currency: VND Voucher Posting date Description No REF account Date Amount Debit Balance Credit Debit Credit Opening balance 31/12/2022 BPBTL 31/12/2022 Deducting 3% of HI for business expenses 642 31/12/2022 BPBTL 31/12/2022 Deducting 1.5% of HI from employee's salary 334 813,300 406,650 Total arising amount Closing balance Bookeeper (Signature, fullname) Chief accountant (Signature, fullname) Ha Noi, date 31 month 12 year 2022 Director (Signature, fullname) MIEN BAC TRADING AND SPORT COMPANY LIMITED Address: B4L1, Lane 25 Vu Ngoc Phan, Lang Ha Ward, Dong Da District, Hanoi City, Vietnam SUBSIDIARY LEDGER Account: 3386 – Unemployment insurance Currency: VND Voucher Posting date Description No REF account Date Amount Credit Balance Debit Debit Credit Opening balance 31/12/2022 BPBTL 31/12/2022 Deducting 1% of UI for business expenses 642 31/12/2022 BPBTL 31/12/2022 Deducting 1% of UI from employee's salary 334 271,110 271,110 Total arising amount Closing balance Bookeeper (Signature, fullname) Chief accountant (Signature, fullname) Ha Noi, date 31 month 12 year 2022 Director (Signature, fullname)