Viet My Law and Accounting is a law firm specializing in advising clients on full accounting service in Hanoi. Our company specializes in providing information on legal issues related to accounting regulations if you have any questions.

1. Accounting consulting lawyer service in Viet My

The Accounting Law is considered a set of laws issued by state agencies for businesses with the aim of ensuring the best obligations and rights for businesses. Complying with the legal provisions stipulated in the Accounting Law will help businesses avoid unnecessary violations, which will also help prevent financial sanctions and even penalties.

Viet My Accounting is a professional legal firm providing low-cost accounting services. In the process of solving the problems you have about accounting, we receive many requests for support in providing full accounting services in Hanoi.

To make it easier to solve your accounting problems, Viet My Accounting will perform:

+ Legal advice related to accounting regulations
+ Representative to draft and edit documents and papers related to accounting;
+ We always commit to the validity and legality and that those documents are valid for use in all cases;
+ Besides, we will also receive authorization related to submitting documents, receiving results and then handing over to you.

1.1. Commitment to accounting services of Viet My company

We are committed to always bringing customers the most optimal benefits based on the following criteria:

• You can rest assured about the quality of service: Viet My Law and Accounting owns a team of lawyers and jurists with extensive experience and expertise in the legal industry in many areas of law, especially is about accounting. Besides, we always focus on the absolute confidentiality of customers’ information who come here and will regularly update the process of processing your dog’s information.
• Efficiency: The customer’s problem will need to be resolved quickly and in accordance with the regulations set out by law, thereby eliminating unnecessary risks.
• Costs are clear, accurate, based on the complexity of the problem but will still ensure maximum support according to the customer’s financial ability.

1.2. Viet My Law and Accounting provides comprehensive accounting services in Hanoi

Accounting is quite a need of businesses; Viet My Law and Accounting is a reputable legal unit that customers always trust and entrust us with. With your professional knowledge; Viet My Law and Accounting can assist you in all cases.

2. Legal basis when lawyers advise on legal regulations on accounting

2.1. Lawyers will advise on the purpose of accounting books

According to the current provisions of the 2015 Accounting Law, accounting books will be used to record, in the system and store all economic and financial operations as well as arising issues related to the application. accountant.

2.2. Lawyers advise on the contents of accounting books

– Accounting books must clearly state the name or accounting unit; book name; date, month, year of book creation; date, month, year of book closing; signature of the book preparer, chief accountant as well as the legal representative of the accounting unit; number of pages; must be stamped.

– Accounting books must have the following main contents:

+ Recording time;

+ Number and date, month and year of accounting documents used as a basis for book entries;

+ Summary of the contents of arising economic and financial operations;

+ The amount of economic and financial operations that have arisen is also recorded in accounting accounts;

+ Balance at the beginning of the period, balance arising during the period, balance at the end of the period.

– Accounting books include general accounting books along with detailed accounting books.

2.3. Lawyers advise on accounting book systems

– The accounting unit must base on the accounting book system established by the Ministry of Finance, this is stipulated to be used to select an accounting book system to apply in the unit.

– Each accounting unit will only be able to use one accounting book system for one accounting period of the year.

– The accounting unit can specify the selected accounting books to serve the unit’s accounting requirements.

2.4. Open books, record books, close books and store accounting books

– Accounting books must be opened at the beginning of the accounting period of the year; For newly established accounting units, accounting books must be opened from the date of establishment.

– The accounting unit will have to rely on accounting documents to record in accounting books.

– Accounting books must be recorded promptly, clearly and completely according to the regulations on the contents of the books. Information and data recorded in accounting books must be accurate, truthful, and consistent with accounting documents.

– Accounting book entries must be in chronological order if any economic or financial operations arise. Information and data recorded in the accounting books of the following year will have to follow the information and data recorded in the accounting books of the immediately preceding year. Accounting books must be recorded continuously from the time they are opened until they are closed.

– Information and data in accounting books must be recorded with pen and ink; Do not insert additional information above or below; Do not overlap; Line spacing is not allowed; In cases where the entire page is not written, the part that is not recorded must be crossed out; When recording the end of the page, you must also add the total data of the page and transfer the total data to the next page.

– The accounting unit must close the accounting books before the end of the accounting period before preparing financial statements as well as in other cases as prescribed by law.

– Accounting units are allowed to record accounting books by electronic means.

In the case of recording accounting books by electronic means, enterprises must comply with the above regulations, except for stamping. After closing the accounting books on electronic media, the accounting books must be printed on paper and bound into a separate book for each annual accounting period to be archived. In case of not printing on paper but storing accounting books on electronic means, the safety and security of data information must be guaranteed as well as the ability to look up within the storage period.

2.5. Repair accounting books

– When discovering errors in accounting books, do not erase or lose traces of incorrectly recorded information or data, but must correct them by one of the following three methods:

+ Corrections are recorded by drawing a straight line on the errors and writing the correct numbers or letters above and must have the chief accountant’s signature next to them;

+ Record negative numbers by writing down the wrong number in red ink or you can also write down the wrong number in parentheses, then write down the correct number and must have the chief accountant’s signature next to it;

+ Record the adjustment by preparing an “adjustment document” and adding the correct difference.

– In case errors are discovered in accounting books before the annual financial report is submitted to the competent state agency, corrections will have to be made in that year’s accounting books.

– In case of discovering errors in accounting books after the year’s financial statements have been submitted to state agencies, corrections will also have to be made in the year’s accounting books as well as errors detected and explained. about this repair.

– Correction of accounting books in case of electronic recording will be done according to the adjustment recording method by preparing “adjustment documents” and the difference must be recorded to correct.

3. Method of accounting consulting lawyers at Viet My

There are three forms for customers to choose from for consultation:

a. Online accounting consulting via free accounting consulting hotline

Online accounting consulting service is one of the effective ways it will also help customers save maximum costs and travel time. Wherever you are, please call our hotline for accounting advice.

We always have experienced lawyers specializing in the field of accounting.

For customers, this consulting service is free because customers who come to us will only have to pay the communication fee to the telecommunications network without having to pay any additional consulting fees to the lawyer. In addition, customers do not have to travel, which can save time and reduce transportation costs.

b. Lawyers provide direct accounting advice

If the client wants to meet and consult directly with a lawyer, you can also make an appointment at the office.

c. Lawyers provide written accounting advice

This consulting method helps us understand the issue in a deeper and more thorough way, also on the basis of fully considering the legal basis. Our lawyers’ logical arguments will be stamped on the company’s own consulting documents. This method will be more suitable for customers who want to learn not only about themselves but also about other topics such as family, friends…

4. Frequently asked questions in full accounting consulting in Hanoi

4.1. Who does the latest Accounting Law apply to?

Currently, according to regulations, there are a total of 10 subjects within the scope of application of the 2015 Accounting Law set by the State.

– Agencies responsible for collecting and spending state budget at all levels.

– State agencies, organizations or public service units using state budget.

– Organized together with public service units without using state budget.

– The enterprise is established and operating under Vietnamese law; branches and representative offices of foreign enterprises operating in Vietnam.

– Cooperatives and unions of cooperatives.

– Business households, cooperative groups.

– Person doing accounting work.

– Practicing accountant; businesses and households providing accounting services.

– Professional organizations related to accounting.

– Agencies, organizations or other individuals related to accounting and accounting service business activities.

4.2. How is the accounting regime understood by everyone?

Accounting regime is the regulations and instructions on accounting in a field or a number of specific jobs issued by a state management agency with accounting authority or by organizations authorized by a state management agency for accounting. Authorized accountant issued. Depending on the type of business and industry, businesses can choose to apply one of the accounting regimes.

4.3. What should the accounting regime of small and medium enterprises need to pay attention to?

– Note the general regulations on accounting for small and medium-sized enterprises

– Notes on small and medium enterprise accounting accounts

– Notes on financial statements of small and medium enterprises

4.4. What responsibilities does the chief accountant have?

– Responsibilities of chief accountant

+ Implement legal regulations on accounting and finance in the accounting unit;

+ Organize and operate the accounting apparatus in accordance with the provisions of this Law;

+ Prepare financial reports in compliance with accounting regimes and accounting standards.

– Chief accountant has the right to independence in terms of expertise and accounting operations.

– Chief accountant of state agencies, organizations or public service units using the state budget and enterprises in which the State holds more than 50% of charter capital, in addition to the above rights, also has the following rights :

+ Have written opinions with the legal representative of that accounting unit on recruitment; dispatch; salary increase; Reward or discipline accountants, storekeepers, and treasurers;

+ Require relevant departments in the accounting unit to be able to fully provide; Timely documents related to accounting work and financial supervision of the chief accountant;

+ Reserve professional opinions in writing when there are many opinions different from those of the decision maker;

+ Report in writing to the legal representative of the accounting unit when discovering that that person has violated the law on finance and accounting in a unit; In case you still have to comply with the decision, report to the immediate superior of the person who made the decision or the state agency that is and is not responsible for the consequences of implementing that decision.

4.5. How long does the simple accounting regime apply to micro-enterprises?

Micro enterprises must apply a consistent accounting regime within a financial year. Changes to the applicable accounting regime will only be made at the beginning of the next fiscal year.

Above is Viet My’s full accounting service in Hanoi. If you are having difficulty understanding accounting regulations or other related issues, contact VIET MY LAW AND ACCOUNTING.