Accounting Book of Cooperatives and Cooperative Alliances According to Circular 24/2017/TT-BTC

19:59, 11/07/2024

Circular 24/2017/TT-BTC guiding the accounting policies for cooperatives and unions of cooperatives was issued on March 28, 2017. One of the fundamental contents stipulated in this Circular is the regulation of accounting books for cooperatives and unions of cooperatives. Accordingly:

The accounting book is used to record, systematize, and store all economic and financial transactions related to the cooperative.

The accounting book must clearly state the name of the cooperative; the name of the book; the date of creation; the date of closing; the signatures of the book's preparer, the chief accountant, and the legal representative of the cooperative; the number of pages; and must be sealed at the margin.

Other contents related to the accounting book shall comply with the provisions of the Accounting Law, the guiding documents of the Accounting Law, other relevant legal documents concerning the accounting book, and the regulations in Circular 24/2017/TT-BTC.

The list of accounting books, accounting book templates, and the method of entering accounting records are guided in Appendix 3 issued together with Circular 24/2017/TT-BTC.

Circular 24/2017/TT-BTC takes effect from January 01, 2018.

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