Solution to Complete the Organization of the Accounting Account System

3.3.3. Complete solution for organizing the accounting account system

- Firstly, the Institute needs to unify the content in the organization of the accounting account system among executive accountants.

The lack of agreement between accountants for inventory operations (Account 152, 153) makes it difficult to manage and track administrative materials in use such as ink, printing paper, stationery... and other items. Tools and equipment that are not eligible to record assets directly related to service activities such as examination to detect occupational diseases, water testing, psychophysical measurements, film reading lamps, etc. become difficult, making work difficult. Determining raw material costs and allocating tool costs faces many limitations. Therefore, accounting for pharmaceutical warehouses and accounting for fixed assets and taxes need to agree on the details of accounts 152 and 153. Accordingly, it is necessary to open two additional level 2 accounts, account 1523 "Warehouse of raw materials and materials". administrative documents" and account 1533 "Practical tools warehouse".

- Second, the organization of the account system at the Institute is associated with the management requirements of each content and each type of operation.

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+ The Institute needs to open more details of account 154 "Costs of production and business, services in progress" to collect costs according to headings, thereby determining the cost price of service activities at the Institute and the cost part. The remaining unfinished items will be transferred later. Specifically, it can be detailed by revenue source as follows:

Account 154 “Production and business expenses, unfinished services”

Solution to Complete the Organization of the Accounting Account System

Account 1541 “Material costs” is associated with service revenue. Account 1542 “Labor costs” is associated with service revenue.

Account 1543 “Depreciation costs of fixed assets” is associated with service revenue. Account 1544 “Other expenses” is associated with service revenue.

+ The Institute needs to organize detailed account 334 "Payables to vendors" to serve the work of tracking salary funds for permanent staff and contract and seasonal workers. Specifically, the institute can detail two more level 2 accounts:

Account 3342 “Account payable to contract labor” Account 3343 “Account payable to seasonal labor”

3.3.4. Solution to complete the organization of the accounting book system

According to the current accounting regime, the State regulates mandatory books according to accounting forms. In addition, the regulations also provide guidance on opening more detailed accounting books. The completion of detailed accounting books must show the relationship between general accounting books and detailed accounting books, ensuring a balanced relationship between general economic and financial indicators and detailed data. of that target.

Currently, the Institute is applying the form of bookkeeping which is bookkeeping documents, using Misa accounting software, so the accounting bookkeeping system meets the requirements according to the current accounting regime, reducing the burden of accounting. Workload for accountants, easy to correct errors.

Accountants do not need to take daily or regular bookkeeping documents, but only need original documents after being checked and completed. From these original documents, information is entered into the computer and the subsequent bookkeeping process. is automatically performed by the computer according to the installed software program.

To ensure the legality of accounting books and avoid having their content changed inside, the institute must stamp adjacent pages of different types of accounting books.

What needs to be overcome is that opening books and cards and calculating depreciation of fixed assets must be accurate and timely, thereby helping to track the increase and decrease in fixed assets.

A requirement for accountants is to master the types of books, how to record them, especially the methods of repairing accounting books, and how to collect information from different books. Understanding this issue will facilitate accurate bookkeeping, save the effort of accounting workers and facilitate book checking.

Comply with the order of bookkeeping according to the form of bookkeeping and voucher accounting:


Check and complete documents

Print the voucher statistics table

Cash book

Accounting book


Recording vouchers

Ledger of accounts

Enter document information into the software

Register of accounting documents

Accounting report

Diagram 3.1. The order of recording accounting books is in the form of accounting vouchers

Source: Author's recommendation

Quarterly, monthly or even weekly, the accounting department needs to organize a review of data and reconciliations between general accounting records and department accounting, thereby detecting errors early to take action. remedies.

In addition, it is necessary to improve the capacity of the information technology department. The capacity of the information technology department at the institute plays a decisive role in applying information technology to the accounting organization in general as well as the organization of the accounting book system in particular. To improve the capacity of the information technology department, the Institute needs:

+ Recruit highly qualified and experienced information technology staff.

+ Training and fostering additional knowledge for the information technology department

+ Provide adequate equipment and resources to ensure the best working environment of the department.

For accounting software, it is necessary to thoroughly understand the accountants so they can exploit all the operating parts in Misa mimosa 2020 such as asset software and salary calculation software.

If you have any problems or do not understand how to apply accounting, you must immediately contact the supplier for specific instructions.

3.3.5 Solutions to perfect the accounting reporting system

- Firstly, the institute must develop a direction to improve newspaper quality

financial statements.

The quality of financial reports here is measured by the value of accounting information that financial reports bring. A quality financial report is a report that gives users the most realistic view of the unit's financial situation. For the institute, the low quality of financial reporting has always been an inherent weakness of the unit from the time of its establishment to the present. Therefore, to innovate and improve the quality and efficiency of financial reporting, the first thing to do is to remove the formality and complexity of the accounting system in reporting. The Institute must be drastic in inspecting and reviewing the system of documents and books to ensure that aggregate financial reporting data are accurate and reliable. The Institute needs to evaluate each step from preparing and receiving accounting documents to calculating accounts, recording detailed books, General ledger recording to the final stage of preparing and presenting financial reports. From there, detect errors to take timely corrective measures.

- Second, perfect the financial reporting system according to Circular 107/TT-BTC.

At the time of the survey, the remaining deadline for submitting financial reports under the new accounting regime was relatively short, but the unit's financial reporting system had not yet been completed. Operational results reports, financial status reports, cash flow reports do not have accurate data from accounting software and accounting books; To complete the financial reporting system on time, the unit needs to coordinate with the software company to repair and fix errors to produce timely reports.

3.2.6. Complete solution for organizing accounting inspection work

- Firstly, Promote the sense of autonomy, self-reliance, self-inspection, and self-responsibility of accountants.

Because accountants are still young and inexperienced, errors in the operational stages of accounting work are inevitable. If there was only the inspection of the chief accountant and the institute's leadership board, it would not be possible to cover as much accounting work at the unit as it currently does. This requires accountants

Employees must have a sense of responsibility for their work and seriously perform self-inspection of documents and books in accordance with regulations.

Accountants and chief accountants need to improve their sense of responsibility, avoid subjectivity, and associate tasks with responsibilities before department heads, the board of directors, and the law. The Institute must regularly carry out the work of fostering and cultivating the sense of autonomy, self-reliance, and self-responsibility of accounting staff, and provide timely guidance and correction in both consciousness and expertise.

- Second, it is necessary to strengthen internal control inspection to ensure that accounting work is carried out fully and promptly.

Inspection and supervision work at the hospital is not given due importance. Regular inspections by management levels of units are also not strictly implemented, therefore many violations of units are not handled promptly, many units do not comply with regulations. regulations and regulations of the institute, but the institute has not yet taken measures to rectify and put the activities of the departments in order. Therefore, it is necessary to strengthen inspection, examination, supervision and handling of violations within the institute, especially in all stages and areas of financial activities. The content of this activity includes:

+ Make a regular inspection plan: Check the accounting records in documents and accounting reports printed by the computer. If there are errors, request the accountant in charge to correct them promptly.

+ Organize the implementation of plans to check the implementation of policies and regulations on expenditures for subjects.

+ Assign responsibilities to each individual on the basis of ensuring each specific job section is performed.

+ Prepare and report on inspection implementation status.

The Institute needs to seriously implement financial disclosure regulations: Publicize financial sources and the process of using funds, publicize the appropriation of funds and the process of using funds to all officials and employees. , a worker in the hospital. Financial disclosure creates conditions for individuals and groups of employees to promote ownership and participate in the financial management process.

eighty six

Supervise and inspect the unit's financial activities, helping to improve management

financial management.

In order for the inspection of the unit's accounting work to be carried out well and effectively, the institute should establish a separate internal audit department, independent of the accounting team with strong professional expertise. To do so, the institute's leadership must give internal auditors a wide enough authority; the aspects that need to be inspected must be thoroughly implemented to ensure that professional principles are fully implemented.

Internal control to ensure the provision of truthful and reliable information on the receipt and use of funding sources as well as ensuring the safety of assets of the HCSN unit is always a top issue when organizing accounting. . The management organizational structure in the accounting department must be clear and scientific, with regulations on working practices and regulations on internal relations with other departments, divisions and departments in the HR unit.

- Third, develop and issue documents guiding procedures for checking accounting work.

The Institute needs to produce documents guiding procedures for checking accounting work, which outlines the contents of accounting checks including: Checking budget revenues and operating revenues of the unit; Check budget and other expenditures; Check the management and use of fixed assets, materials, tools and equipment. Check the management and use of salary funds: check payment relationships; Check the management and use of salary funds; Check the management and use of cash capital; Check the implementation of financial income and expenditure settlement, check capital construction investment, etc. Can carry out regular and unscheduled checks and cross-checks between accountants. to increase objectivity and rigor in inspection work.

- Fourth, promote the role of the governing body of the Ministry of Health in the inspection and inspection of the Institute.

The Institute must actively coordinate with the Ministry of Health to share difficulties in the unit's accounting work, propose ideas to overcome difficulties, research and learn from the experiences of other units under the sector. public health care unit. To improve the quality of the year-end settlement audit, on the one hand, the institute needs

send recommendations to the Ministry of Health requesting to further strengthen inspection work, the officials in the inspection team must have capacity, qualifications and serious attitude in their work. On the one hand, the institute must also be open and honest in its inspection work, not concealing and covering up shortcomings.

3.4. Conditions for implementing solutions to improve accounting organization at the Institute of Occupational Health and Environment

3.4.1. Conditions from the State

- It is necessary to consider adjusting the regulations in the administrative accounting regime to suit the development trends of medical units in particular and public health care units in general.

- The State needs to have close and synchronous guidance on the application of the new accounting regime according to Circular 107/2017/TT-BTC in the context of strengthening financial autonomy in the provinces. HCSN unit as it is today.

- Continue to improve the system of legal documents on financial management mechanisms and accounting regimes applied to HCSN units to ensure reasonableness, feasibility and consistency, and proceed to promulgate accounting standards. public sector in Vietnam, contributing to creating a healthy legal environment and supporting the State's management, inspection and supervision of accounting activities, suitable to the country's conditions and integration with the region. and the world.

- The State needs to build a clear and specific legal corridor, perfect the accounting legal environment applicable to administrative units, thereby serving as a basis for accounting work at the Institute of Occupational Health and Environment. implementation school .

- To ensure the completion of the legal environment on accounting applied to administrative units in general and Institutes of the health sector in particular in accordance with current conditions, in addition to legal accounting documents, The highest standards such as the Vietnam Accounting Law and valid sub-law documents, it is necessary to continue to innovate the current HCSN accounting system according to the following basic directions:

+ Regarding accounting law: It is necessary to continue to deploy guidance on accounting law to the entire society through specific documents so that administrative units can easily implement it. At the same time, on an annual basis, there must be an inspection and summary by the authorities on the compliance with the law by the units in order to take corrective measures.

promptly handle violations of the law.

In the context of implementing the financial autonomy mechanism, the state needs to perfect and innovate the system of standard norms; Develop reasonable cost norms, suitable to the country's development conditions as well as the development conditions of the health sector. Because the system of standards, regimes, and norms are extremely important standards to measure the economic efficiency of operations. It is a condition to ensure better expenditure management, serving as a basis for the process of preparing, implementing and finalizing the state budget. On the other hand, the State must have a reasonable salary policy, showing priority policies for officials and civil servants to encourage them to research and develop their talents, improve their professional qualifications and professional ethics.

+ Increase investment sources, further decentralize management, to promote the initiative and creativity of units. Increase capital investment in building facilities, machinery and equipment to serve service development, etc.

3.4.2. Conditions from the Ministry of Health

- The Ministry of Health needs to thoroughly support the institute in terms of administrative procedures and closely direct the unit on public service activities in general and financial activities in particular.

- The Ministry of Health needs to train and improve the team capacity of the legal department. Inspection minutes after year-end final settlements must be invested more heavily and have practical value in perfecting organizational work at the institute, not being as formal as they are currently.

- The Ministry of Health needs to increase the opening of classes to update knowledge and guide the implementation of the new accounting regime for all institutes, public institutes and specific units such as the Institute of Occupational Health and Environment.

3.4.3. Conditions from the Institute of Occupational and Environmental Health

- The leadership of the Institute of Occupational Health and Environment needs to properly evaluate the role and importance of accounting work in the institute's operations in general and financial activities in particular.

- The Institute needs to improve the capacity of accountants in the unit.

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