# SMARTBOOKS OVERVIEW

Smartbooks accounting software comprises of 14 modules: **General Ledger (GL)**, **Accounts Payable (AP), Accounts Receivable (AR)**, **Cash Management (CA), Fixed Asset Management (FA)**, **Inventory Management (IN), Invoice, Purchase Order (PO), Sales Order (SO)**, **E-invoice, Approval System, Budget, System management and Utilities.**

**General Ledger**: Users can set up the chart of accounts, enter accounting data, post period-end closing entries, and prepare financial statements.

**Accounts Payable**: This module allows the user to post accounts payable transactions and track outstanding payment obligations with suppliers.

**Accounts Receivable**: This module allows the user to post accounts receivable transactions and track outstanding payment obligations from customers.

**Cash Management**: This module allows the user to record receipts and payments, and track cash and bank balances.

**Fixed Asset Management**: This module allows the user to manage fixed assets, calculate depreciation, and allocate prepaid expenses.

**Inventory Management**: This module allows the user to track inventory movement and cost of goods sold.

**Costing Method**: This module supports four product costing methods: simple, coefficient, selling price, and phased — allowing accurate cost allocation per production batch.

**Invoice**: This module allows the user to issue self-printed VAT invoices for companies registered and permitted to self-issue invoices.

**E-Invoice**: This module allows the user to issue, track, and cancel e-invoices through e-invoice service providers (Viettel, VNPT, etc.).

**Approval System (Web):** This module manages multi-level payment approval workflow: payment request, approval and disbursement.

**Budget:** This module allows the user to manage the budget for company control.

**Purchase Order**: This module allows the user to manage materials required for purchasing, purchased and still to be purchased.

**Sales Order**: This module allows the user to manage sales orders from customers: ordered, completed, and pending delivery.

**System Management**: This module allows the user to configure shared reference data, manage user accounts and access permissions, and adjust system settings.

**Utilities**: This module is used to sort vouchers by sequence, and to check for incorrect or duplicate voucher entries.


# Login Process

To start working in SmartBooks accounting software, users log in in the following order:

**Step 1: Start the application.** Double-click the SmartBooks icon on the desktop or from the Start menu.

**Step 2: Enter the account.** Fill in **User ID** and **Password**.

**Step 3: Select the working environment.**

* **Language**: Select the interface language (Vietnamese, English, Korean, Chinese, Japanese, Khmer).
* **Company Code**: Select the company code to work with.
* **Branch**: Select the branch if the company uses multi-branch accounting.

**Step 4: Log in.** Click **OK/Enter**. The system validates the account and loads permissions by user. After permissions are changed, the user must **log out and log in again**.

![](/files/MvY0rCRla7fOYvHPAleY)


# Hotkeys and icons are used on the Smartbooks System

**Hotkeys**

**F3:** Search

**F5:** Refresh

**CTRL + N:** Create new Voucher

**CTRL + S:** Save voucher

**CTRL + D:** Delete Voucher

**CTRL + Q:** Close form

**CTRL + SHIFT + C:** Copy voucher to new one

**ALT + D:** Copy row on data grid

**ALT + N:** Next Voucher

**ALT + P:** Previous Voucher

**ALT + U:** Unrelease

**CTRL + ->:** Next screen (tab)

**CTRL + <-:** Previous screen (tab)

**CTRL + H:** Back to Main Menu

**icons**

![](/files/uVQxJMGgVQnTqtkUgyN2) : Back to Main Menu

![](/files/ZG6uS2zQb4KaOvU9vPro): Login, Logout, Backup and restore the database

![](/files/ukRHRTbRWJAoa5RxJ35D): Security

* Users
* Groups User
* Access right
* Company Information
* Access Right Module
* Delete batch list
* Form and Report system

![](/files/TJEHLEPKvuV7xP5b93ki): Input data from Excel file

![](/files/IQkZLGPnUi7teepp4QWj) :

* Unreleased
* Delete Voucher by list

![](/files/RqG7s3PGAQ0C64h6jy8f): Setup format number types for each module and forms

![](/files/olxK2Lw3BvnUoRaxN7BG): Close all form – exclude Main Menu

**Language is used on Smartbooks System:**

**Language Default**

* **VN:** Vietnamese
* **EN:** English
* **KR:** Korean

Change language :

![](/files/8ukcan5LswDDaNzYibDX)

Other Language

* CN: Chinese
* JP: Japanese
* KH: Cambodian


# System Settings

### Company Information Setup

**Applicable operation:** Declare company information such as company name, address, Tax Identification Number (TIN), logo, fiscal year, and costing method. This is a required setup when starting to use the software or when changing the working fiscal year.

![](/files/ZLacCRHcTnSR0P6JKqf9)

![](/files/XmgMdEC4VhrCau5Y1vFD)

To set up company information, proceed as follows:

1. Enter **Company Name**, **Address**, **Tax Identification Number (TIN)**, and other basic information.
2. Select the working **Fiscal Year**.
3. Select the **Finished Goods Costing Method** that matches the company's business model.
4. Click **Save** to complete.

* **Function buttons and options:**
  * Save: Record company information, fiscal year, and costing method.
  * Select logo/image: Update the logo used on printed forms, reports, or vouchers if shown on the screen.
  * Fiscal Year: Determines the working data year and affects voucher lookup and opening balances.
  * Finished Goods Costing Method: Selects the inventory/costing method applied by the company.

> **System validation on Save:** Company name, fiscal year, and required information must not be blank. Do not change the fiscal year while other users are entering vouchers.

| Operation                                     | Guidance                                                                                                                         |
| --------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------- |
| **Year for carrying forward ending balances** | To carry forward opening balances for 2025, set the fiscal year to 2024.                                                         |
| **Search vouchers by fiscal year**            | To search vouchers from 2020, set the fiscal year to 2020; vouchers from that fiscal year to the current year will be displayed. |

| Code              | Method                  | Description                                                                     |
| ----------------- | ----------------------- | ------------------------------------------------------------------------------- |
| **AVRG**          | Weighted Average Cost   | Issue cost is calculated from the average unit cost of inventory in the period. |
| **SPEC**          | Specific Identification | Tracks and costs each lot, serial, or specific item separately.                 |
| **FIFO**          | First In First Out      | Items received first are issued first.                                          |
| **SELLING PRICE** | Selling Price           | Calculates cost based on the selling price configured for goods.                |
| **SIMPLE METHOD** | Simple Method           | Basic costing method for simple management models.                              |
| **COEFFICIENT**   | Coefficient Method      | Allocates and calculates costs by conversion coefficients between products.     |
| **BOM**           | Bill of Materials (BOM) | Calculates cost based on material, labor, and overhead norms in the BOM.        |

> **Note:** This is the working **fiscal year** setup in company information. Period-end closing is performed in **GL -> Processing -> Period-End Closing**.

***

### Change Password

**Applicable operation:** Use when a user needs to change the login password for account security.

![](/files/NKme5Km11sxMgqLv40OQ)

To change the password:

1. Enter the **Current Password**.
2. Enter the **New Password**.
3. Re-enter **Confirm Password**.
4. Click **OK** to complete.

![](/files/OdATTZpg3xUjpPOc3Qn7)

> **System validation:** The current password must be correct, and the new password must match the confirmation password.

***

### Access Permission

**Applicable operation:** Administrators configure access permissions by user, screen, module, and function. Each user belongs to a group; when permissions are saved, the system may ask whether to synchronize the same permission set to the group.

#### Create a User

![](/files/YW6CJQCa27eYwLQhQus9)

1. Enter **User ID** or press **F3** to search for an existing user.
2. Fill in **User Name**, **Phone**, **Location**, and **Email**.
3. Set the password for the new account.
4. Click **Save**.

![](/files/Q4EyxCQdEiVa8rU25aJp)

> **System validation:** User ID must be unique, and required information such as user name and password must be entered.

#### Module Access Permission

![](/files/SMTyMSiJWvAqHJcbNPBh)

![](/files/7IR0un8T4g18W3xlCkV6)

1. Enter the user or press **F3** to select the user.
2. Tick the modules to grant access, such as GL, AP, AR, CA, or IN.
3. Click **Save**.

> **Example:** A warehouse staff member may be allowed to access Inventory Management but only view inventory reports, without permission to add, edit, or delete stock vouchers.

#### Detailed Function Permission

![](/files/FjTVWrr73kwH9ycRpGYA)

1. Press **F3** to select the user.
2. To inherit an existing permission set, choose the source user in **Copy Permission From** and click the copy button.
3. Tick or untick permissions such as View, Add, Delete, Edit, Copy, Print, Import, Export Excel, Post, and Unpost.
4. Click **Save**.

![](/files/FqNjjaw20hFrjQQCjewM)

* **Detailed permissions:**
  * View: Open the screen and view data.
  * Add/Edit/Delete/Copy: Create, modify, remove, or duplicate records based on system rules.
  * Print/Export Excel/Import: Print reports, export grids, or import bulk data.
  * Post/Unpost: Change voucher status between unposted and posted.

> **Note:** After changing permissions, the user must log out and log in again. Grant permissions according to the least-privilege principle.

***

### Deleted Voucher List

**Applicable operation:** Administrators review vouchers or journal entries deleted during a selected date range for transparency and internal control.

1. Enter **From Date / To Date**.
2. Click **View Grid** to load deleted vouchers.

![](/files/0DOdkE35YtReZsROKnao)

***

### Import Data from Excel

**Applicable operation:** Import voucher data in bulk from Excel into each accounting module.

![](/files/tHfBJpQf7mEugDnL6wPu)

1. Go to **Import -> Import from Excel**.
2. Select the target module, such as GL, AP, AR, Cash Receipt, Cash Payment, Inventory In, or Inventory Out.
3. Click **Template File** to download the latest Excel template.
4. Tick **Input VAT** only when importing input VAT data.
5. Select the prepared Excel file.
6. Click **Read Excel File** to load and validate the data.
7. Review the **Error/Warning Information** column and highlighted cells.
8. Correct the data, then click **Import Data** when there are no blocking errors.

![](/files/k0N0q4rJwEcB6TPqDiFJ)

* **Red rows:** Blocking errors. The file cannot be imported while any red row remains.
* **Yellow rows:** Warnings. The file may still be imported, but users should review carefully.

> **System validation:** The system checks module, template structure, accounts, customers, vendors, employees, items, warehouses, units of measure, tax codes, voucher number, voucher date, accounting period, and posting status before importing.

***

### Adjust Posted Vouchers

**Applicable operation:** Unlock posted vouchers in a selected module and return them to **Unposted** status so users can correct information.

![](/files/wBSs0Sx74lzgEUCgKJmL)

1. Select the **Module**.
2. Filter by **Accounting Period** or **Fiscal Year**.
3. Tick the vouchers to adjust.
4. Click **Process**.

![](/files/HyKmZ0izZss65Zu8zwsH)

> **Note:** Only authorized users can adjust posted vouchers. Check related modules before unlocking to avoid ledger differences.

***

### Delete Vouchers

**Applicable operation:** Delete vouchers in bulk by module, usually for incorrect or test data.

![](/files/fFnfLTHKpYz9jqmmCOYW)

1. Select the **Module**.
2. Filter by **Accounting Period** or **Fiscal Year**.
3. Tick the vouchers to delete.
4. Click **Execute / Process**.

![](/files/Bh6oaqzaV8IazbvH4IFQ)

> **Warning:** Deleted vouchers cannot be restored. Back up data before bulk deletion.

***

### Configuration: Decimal Places

**Applicable operation:** Configure automatic voucher numbering and decimal places for quantity, unit price, amount, or exchange rate.

![](/files/LYOwgINuG6cdNRcWxquC)

![](/files/nIhtm0BBzlf6OUvjOasc)

> **Note:** Decimal configuration affects vouchers and should be set before entering production data.

***

### Language

**Applicable operation:** Switch the interface language. SmartBooks supports Vietnamese, English, Korean, Chinese, Japanese, and Khmer.

![](/files/Fbd6mxIIYMObak7qrFkv)

1. Open **Language**.
2. Select the language.
3. Confirm the change.
4. Log out and log in again.

> **Note:** Changing the language only changes interface labels; it does not change accounting data.


# 1.1 Setup section

### Chart of Accounts

**Applicable operation:** When you need to declare or modify the company's chart of accounts. The system comes pre-loaded with the chart of accounts according to Circular No. 99/TT-BTC and allows adding sub-accounts at level 2, level 3, etc., depending on the company's specific requirements.

> **Example:** The company needs to add account 6421 — Selling Expenses (sales staff salaries) under the level-1 account 642.

![](/files/2XU2fMKKjHk8VicPStg3)

To declare the chart of accounts, the user proceeds as follows:

1. Enter the account code and name (multi-language support), select the account type (Asset / Liability / Income / Expense) and **account group** (select from the account group list).
2. Select the currency and status (AC: Active / IN: Inactive).
3. Check Cost Code / Job / Profit if you want to require entry when posting; check AR–AP if the account is a receivable/payable account to activate the offset feature.
4. Click **Save** to complete.

* **Important Checkboxes and Options:**
  * Cost Code: When checked, vouchers posting to this account must include a cost code for cost reporting by category.
  * Job: When checked, vouchers posting to this account must include a job/project code.
  * Profit: When checked, vouchers posting to this account must include a profit code for management reports.
  * AR-AP: Used for receivable/payable accounts. When checked, the system requires a customer/vendor code and enables receivable/payable tracking and offsetting.
  * Status AC/IN: AC is an active account; IN is an inactive account that should not be selected on new vouchers.
* **Function Buttons:**
  * F3 at account code: Search for a declared account to view or edit.
  * Save: Save the account information and associated control conditions.
  * Add New: Create a new account.
  * Delete: Delete an account that has no transaction data.
  * Close: Exit the screen.

> **System validations on Save:**
>
> * Account code and account name cannot be blank.
> * Sub-accounts must be at the correct level/parent account within the chart of accounts.
> * Do not delete or change the nature of accounts that have existing vouchers, as this will affect the ledger, receivables/payables, and financial reports.

> **Note:** Setting up the chart of accounts directly affects the general ledger, sub-ledgers, and financial statements, so users should carefully consider before deleting accounts. If accounting entries related to the account to be deleted have already been created, it will affect the accuracy of reports.

***

### Account Group List

**Applicable operation:** When you need to classify accounts by group (Current Assets, Non-Current Assets, Liabilities, Owner's Equity, etc.) to support the Statement of Financial Position report. The system comes pre-loaded with level 1 and level 2 groups according to Circular 99/TT-BTC.

> **Example:** The "Current Assets" group includes: Cash and cash equivalents (111, 112), Receivables (131, 136, 138)…

![](/files/MLjjbswSrgpAn03nMQ5J)

To declare account groups, the user proceeds as follows:

1. Enter the group code and group name.
2. Click **Save** to complete.

* **Function Buttons:**
  * F3 at group code: Search for a declared account group.
  * Save: Save the account group.
  * Add New: Create a new group.
  * Delete: Delete a group that has not been used.
  * Close: Exit the screen.

> **System validations on Save:** The group code cannot be blank, and groups already assigned to accounts should not be deleted.

***

### Statement of Financial Position Setup

**Applicable operation:** When you need to configure (map) the line items on the Statement of Financial Position — assigning account balances to each report line item. The system comes pre-configured according to the Circular 99/TT-BTC template; users only need to review and customize if necessary.

> **Example:** Assign the debit balance of Account 111 (Cash) to the line item "Cash and cash equivalents" on the balance sheet.

To configure, go to the **General Ledger** module, select **Statement of Financial Position Setup**, and follow these steps:

**Step 1: Set up report line item information**

* **Line Item Information:**
  * Code: Line item code per Circular 99 standard.
  * Description VN / EN / KR: Line item name in Vietnamese, English, Korean.
  * Total: Check if this is a summary line item — the system will automatically sum from child line items and will not allow direct account assignment.
  * Status: Check to hide this line item from the financial report; leave blank to display normally.

![](/files/I3UXQqPOUFAuCTBWkL3g)

**Step 2: Assign account balances to line item codes**

In the data grid, users declare account-to-line-item mapping information:

* **Account Assignment Grid:**
  * Balance Type: Select D (Debit balance) or C (Credit balance).
  * Account / Desc VN / EN: Select the account to assign and the corresponding description.
  * Carry Forward: Enter + for positive values, - for negative values (contra items, depreciation, etc.).
  * Line Item Code / Line Item Name VN / EN: Select the report line item and corresponding name from the configured list.

> **Example:** Row No. = 1 takes the debit balance of Account 111, keeps a positive sign in the Carry Forward column, and maps to line item 111 on the report.

After completion, click **Save** to save, **Next** to proceed to the next step, or **Close** to exit.

* **Function Buttons and Checkboxes:**
  * Total: Mark as a summary line item. This item aggregates data from child items, not directly from accounts.
  * Status: Used to hide/disable a line item on the report.
  * Save: Save the configuration at the current step.
  * Next: Proceed to the next step in the report configuration process.
  * Back: Return to the previous step to review settings.
  * Close: Exit the setup screen.

> **System validations on Save:** Summary line items should not have accounts directly assigned; accounts mapped to the report must exist in the chart of accounts and the correct Debit/Credit balance type must be selected.

![](/files/YAf1aT8cjReoKAgETMMI)

**Step 3: Set up child line items under parent line items**

Assign child line item codes to higher-level summary line items so the system automatically aggregates when generating the report.

![](/files/EuTYbVPdZyfLst4ffTew)

**Step 4: Set up summary line items under the highest-level summary**

Assign summary line items to the highest-level summary line items (these items do not have direct account balances; they only aggregate from child items).

![](/files/V7XzZpQXOnUuq61aUZ7y)

***

### Closing Entry Configuration

**Applicable operation:** When you need to pre-configure the methods and sequence for automatic account balance closing entries at period-end (month/quarter/year), minimizing errors and saving manual work time.

> **Example:** Period-end closing entries: transfer sales revenue — Debit 511 / Credit 911; transfer administrative expenses — Debit 911 / Credit 642; then transfer profit/loss — Debit 911 / Credit 4212.

![](/files/DZWQZJJoVYxmxsElfOb5)

In the data grid, users declare information for each closing entry:

* **Configuration Details:**
  * Account / Account Name: The source account to transfer the balance from and description (3 languages).
  * Balance Method: Select C (Credit balance) or D (Debit balance).
  * To Account: The destination account to receive the transferred balance (e.g., 911, 1541, 4212…).
  * Description VN / EN / KR: Content automatically displayed on the closing voucher.
  * Execution Order: Step 1 transfers revenue/expenses to 911 or 1541; Step 10 transfers from 911 to 4212 (executed last).
* **Function Buttons:**
  * Save: Save the list of closing entries.
  * Add Row: Declare an additional closing entry.
  * Delete Row: Delete an unused configuration row.
  * Close: Exit the screen.

> **System validations on Save:** The source account, balance method, destination account, and execution order are critical information to verify. If the execution order is configured incorrectly, period-end closing figures may be incorrect.

> **Note:** Opening balances must be entered before posting transactions for the period.


# 1.2 Input section

### General Journal Entry

**Applicable operation:** Post transactions that do not belong to a specialized module: adjusting entries, prepaid expense allocation (142→642), expense accrual (642→335), period-end profit/loss transfer (911→421).

> **Example:** Voucher GL26/030116 dated 31/03/2026 — Accrual of social insurance, health insurance, unemployment insurance for Vietnamese employees Mar/2026 (company portion): Debit 62716 / Credit 3383, amount 7,991,550 VND. Total voucher amount shown is 264,980,405 VND with 5 journal lines.

![](/files/DGJshU2rl3entf3fkkZU)

To enter a general journal voucher, the user proceeds as follows:

1. Click **Add New** to create a new voucher; the **Reference Number** field displays `<NEW>` or a temporary number per configuration.
2. Enter the **Voucher Date** and verify the **Accounting Period**. These two must match for the voucher to be saved in the correct ledger.
3. Select the **Processing Method**, **Currency**, and **Exchange Rate**. For VND transactions, the exchange rate is usually 1.00; for foreign currency, verify the exchange rate before entering details.
4. Enter at least one **Description VN / EN / KR** for future reference and lookup.
5. Enter each journal line in the detail grid: **Debit Account**, **Credit Account**, **Amount**, invoice/payable information, and allocation codes as required by the transaction.
6. Verify the total amount and transaction lines; if using tax or payable vouchers, review the **Customer/Vendor Code**, **Invoice Number**, **Serial Number**, **Invoice Date**.
7. Click **Save**. After saving in Hold status, go to **Processing Section → Release Multiple Vouchers** to post when verification is complete.

* **Header Information:**
  * Reference Number: Default `<NEW>` when adding; press **F3** to search for existing vouchers.
  * Voucher Date / Accounting Period / Voucher Number: System auto-displays based on current date and configuration rules.
  * Processing Method / Currency / Exchange Rate: Select voucher status and currency (default VND, rate 1.00).
  * Description VN / EN / KR: Enter a summary of the transaction for future reference.
* **Detail Journal Line Grid:**
  * Debit Account / Credit Account: Enter directly or press **F3** to select the Debit/Credit account.
  * Amount / Converted Amount: Transaction amount in original currency and after conversion.
  * Customer/Vendor Code, Invoice Number, Serial Number, Invoice Date: Enter payable/receivable and VAT invoice information if applicable.
  * Cost Code / Job / Profit: Select the corresponding allocation category (used for cost reports by center).
* **Function Buttons:**
  * Previous / Next: Navigate to adjacent vouchers.
  * Export Grid: Export journal lines to Excel.
  * Print Voucher: Print or export PDF using template.
  * Import Data: Toggle import mode for journal lines from Excel file.
  * Template File: Export the correctly structured Excel template for accountants to fill before import.
  * Save / Copy / Add New / Delete / Close: Standard operations.
* **Operational Notes:**
  * Vouchers in Released status are posted; users should not edit directly but must unrelease/adjust according to assigned permissions.
  * When importing from Excel, **Currency** and **Exchange Rate** are taken from the Header on screen, not from the Excel file. Select correctly before clicking **Import Data**.
  * If the account requires cost code, job code, or profit code, all codes must be entered for management reports to display correct figures.
  * For payable accounts or transactions with invoices, enter complete entity codes and invoice information for payable reconciliation, VAT, and future voucher inquiry.

> **System validations on Save:**
>
> * Voucher date must fall within the correct accounting period and the period must not be closed.
> * Voucher number must not duplicate within the same period and must follow numbering rules.
> * At least one journal line is required, and each line must have valid Debit Account, Credit Account, and amount.
> * Accounts must be within the permitted posting scope for the General Ledger module.
> * If the account requires payable/receivable tracking, cost, job, or profit codes, the system will require the corresponding codes.
> * For tax accounts 133/333 with tax information, pre-tax amount must be entered when the system requires.

> **Note:** After saving, the voucher is in Hold status. Go to **Processing Section → Release Multiple Vouchers** to batch-post.

***

### Payable/Receivable Offset

**Applicable operation:** Perform offset between receivables and payables for the same entity (a customer who is also a vendor), offset between different entities, or offset prepayments against invoices.

> **Example:** Voucher OF26/010001 dated 05/01/2026 — 5% warranty accrual for wastewater treatment system (HTC): Debit 3311 amount 5,744,310 VND for entity HTC 1 / Credit 3311 amount 5,744,310 VND for entity MOITRUONGH... Difference on screen is 0.00.

![](/files/qknfXxISv2VxreJpncYO)

To enter a payable/receivable offset voucher, the user proceeds as follows:

1. Click **Add New** to create an offset voucher; the **Reference Number** field displays `<NEW>` or a temporary number.
2. Enter the **Voucher Date**, verify the **Accounting Period** and **Voucher Number** for the offset period.
3. Select the **Processing Method**. When entering and needing further review, keep the voucher in Hold status.
4. Select **Currency** and **Exchange Rate**. For VND transactions, the exchange rate is usually 1.00.
5. Enter a description for the offset transaction, such as the reason for offsetting payables or warranty/prepayment items.
6. Enter the detail grid following the principle of 1 Debit line offset against one or more Credit lines, or vice versa.
7. Verify the total **Debit**, total **Credit**, and **Difference**. Save only when the difference equals 0.00.
8. Click **Save**, then post according to the voucher processing procedure when the transaction has been verified.

* **Header Information:**
  * Reference Number: Default `<NEW>` when adding; press **F3** to search for existing vouchers.
  * Voucher Date / Accounting Period / Voucher Number: System auto-displays based on current date.
  * Processing Method / Currency / Exchange Rate: Select voucher status and currency (default VND).
  * Description VN / EN / KR: Enter a summary of the transaction.
* **Detail Journal Line Grid:**
  * Account + Debit/Credit: Enter in offset pairs — 1 Debit line and multiple Credit lines or vice versa.
  * Amount / Converted Amount: Transaction amount in original currency and after conversion.
  * Customer/Vendor Code, Invoice Number, Serial Number, Invoice Date: Required for detailed payable/receivable tracking by invoice.
  * Cost Code / Job / Profit: Select allocation categories if needed.
* **Function Buttons:**
  * Previous / Next: Navigate to adjacent vouchers.
  * Export Grid: Export journal lines to Excel.
  * Print Voucher: Print or export PDF using template.
  * Import Data: Toggle import mode from Excel file.
  * Save / Copy / Add New / Delete / Close: Standard operations.
* **Operational Notes:**
  * Total Debit and total Credit must be equal; if there is a difference, the voucher cannot be saved/posted.
  * Offset requires correct entity codes on each line to prevent sub-ledger discrepancies for customers/vendors.
  * Accounts used for offset must be appropriate payable/receivable accounts; avoid using revenue, expense, or cash accounts for pure payable offset transactions.
  * When importing from Excel, currency and exchange rate are taken from the Header on screen; the file data is only for accounts, amounts, entities, and invoice information.

> **System validations on Save:**
>
> * Voucher date must match the accounting period and the period must be open.
> * A description in at least one language (VN/EN/KR) is required.
> * Each line must have an account, currency, valid Debit/Credit amount, and must not be negative.
> * All detail lines must use the same currency as the Header.
> * For payable accounts, the system requires a customer/vendor code or employee code when the account requires entity tracking.
> * The offset structure must be 1 Debit - multiple Credits or 1 Credit - multiple Debits, and total Debit must equal total Credit.

> **Note:** Total Debit must equal total Credit before saving. After saving, the voucher is in Hold status — posting is required to reflect in the General Ledger.


# 1.3 Monthly closing

### Automatic closing entries

**When to use:** At period end (month/quarter/year), when the system should automatically calculate balances and create closing entries for revenue, expenses, and business results for a specified date range — instead of creating each entry manually.

> **Business example:** At end of January 2026, close revenue Dr 511 / Cr 911: 200,000,000 VND; close expenses Dr 911 / Cr 642: 150,000,000 VND; close profit Dr 911 / Cr 4212: 50,000,000 VND.

![](/files/UGpkI5hTCGFKWFhTn6aL)

To run automatic closing entries, proceed as follows:

1. Enter the date range **From date – To date**, then click **View grid** so the system scans balances and displays the expected closing entries.
2. Click **Add new** to create closing vouchers based on the scanned data, then click **Save** to save all entries to the general ledger.
3. Click **Delete** if you need to cancel created closing entries and adjust the source data.
4. Click **Export Excel** to export the list to an .xlsx file, or **Print** to print/export PDF by template. Click **Close** to exit.

* **Function buttons:**
  * View grid: Scan transactions in the date range and display expected closing entries.
  * Add new: Create a new set of closing vouchers after viewing the grid.
  * Save: Save closing entries to the system.
  * Delete: Delete created closing entries so you can run again after adjusting data.
  * Export Excel: Export expected or created closing entries.
  * Print: Print closing vouchers/summary for records.
  * Close: Exit the screen.
* **Operational notes:**
  * Run closing only after AP, AR, Cash, Inventory, and Fixed Assets sub-modules have been fully posted.
  * If missing vouchers are found after closing, delete the closing entries, add the missing vouchers, then run again.
  * Do not manually edit closing amounts without identifying the cause of the discrepancy.

> **System validations on processing:** Closing data is calculated by date range and closing-entry configuration. If source/target accounts are missing from configuration or period vouchers are not posted, closing figures may be incomplete.

> **Note:** Before closing, ensure all vouchers in the period are posted. Closing entries depend on configuration at **Setup → Declare account balance closing entries**.

![](/files/X3wZEOcs9PNYSWdn9a8w)

***

### Period-end closing

**When to use:** After all closing entries and financial statements are complete, the chief accountant performs period-end closing to carry balances to the new accounting period. This function helps review account balances before closing.

> **Note:** Do not confuse this with changing **Fiscal year** under **Security → Company information** — that only changes the display year and does not perform period-end closing.

![](/files/Lco2gaxQ49zgNRNDqcMh)

![](/files/PoqtQu0pyrULnHj53sg0)

To review and perform period-end closing, proceed as follows:

1. Select the period/year to close.
2. Click **View grid** to review account balances before closing.
3. Reconcile key accounts: cash, payables/receivables, inventory, fixed assets, revenue, expenses.
4. Perform closing only after the chief accountant confirms the figures.

* **Function buttons:**
  * View grid: Display balances and transactions for pre-closing review.
  * Execute/Process: Run period-end closing per system configuration.
  * Export Excel: Export review data to file.
  * Close: Exit the screen.
* **Operational notes:**
  * Do not perform period-end closing while unposted vouchers remain in the period.
  * After closing, verify opening balances for the next period.
  * If you must correct data in a closed period, reopen the period or reprocess per the chief accountant's control procedure.

> **System validations on processing:** A locked period or unposted vouchers may cause incomplete closing. Resolve all warnings before closing the period.

***

### Process multiple vouchers

**When to use:** When you need to post or unpost multiple general ledger vouchers in bulk for a period, instead of opening each voucher individually. Usually performed by the chief accountant after review.

> **Business example:** At end of day, the chief accountant selects all January 2026 vouchers in Hold status and posts them in bulk to reflect on the general ledger.

To process vouchers in bulk, proceed as follows:

1. Select display scope: **All** for all vouchers, or **Accounting month** to filter by a specific month.
2. Tick each voucher to process, or tick the header checkbox to select all.
3. Click **Execute** to run bulk processing, then click **Close** to exit.

![](/files/OKzNOKC3Cnh4gHzpaRX0)

* **Selection and filters:**
  * All: Display vouchers across periods within system scope.
  * Accounting month: Display only vouchers in the selected month.
  * Row checkbox: Select vouchers to post or unpost.
  * Header checkbox: Quickly select all vouchers on the grid.
* **Function buttons:**
  * View grid/Load data: Retrieve voucher list by filter.
  * Execute: Post or unpost selected vouchers.
  * Close: Exit the screen.
* **Operational notes:**
  * Select only vouchers with correct description, accounts, AR/AP objects, and amounts.
  * Avoid selecting all if the grid shows multiple unreviewed periods.
  * After posting, vouchers become Posted and cannot be edited directly like Hold vouchers.

> **System validations on processing:** Vouchers with invalid accounts, unbalanced amounts, missing required objects, or in a locked period may fail. Open the voucher detail to fix, then run again.

***

### Monthly period lock

**When to use:** After closing entries and financial statements are complete, lock all accounting data for the finished period to ensure integrity and prevent adding, editing, or deleting vouchers in the locked period.

> **Business example:** After submitting Q1/2026 financial statements, the chief accountant locks months 01, 02, and 03 so no one can modify vouchers in the reported quarter.

To lock the accounting books, proceed as follows:

1. Select **By month** and enter period **MM-YYYY** (e.g. `01-2026`) to lock by month, or select **By year** to close the entire fiscal year.
2. Before locking: post all vouchers still in Hold status.
3. Click **Save** to confirm the lock, **Delete** to cancel the lock command, or **Close** to exit.

* **Options:**
  * By month: Lock a specific accounting month.
  * By year: Lock the entire fiscal year.
  * Accounting period: Enter the period to lock in month/year format.
* **Function buttons:**
  * Save: Record the locked period/year.
  * Delete: Unlock a period/year if further adjustments are needed.
  * Close: Exit the screen.
* **Operational notes:**
  * Print/export reconciliation reports before locking.
  * Only users with admin/chief accountant rights should lock or unlock periods.
  * After unlocking and editing data, rerun related reports for reconciliation.

> **System validations on Save:** If the period is already locked, unlock it before entering or editing vouchers in that period.

> **Note:** After locking, vouchers in the locked period cannot be edited or deleted. To edit, unlock first (Delete lock command).

![](/files/6VAn9aWYN0BuQDInZ9MZ)

***

### Connect to HR software

**When to use:** When the business uses separate HR (payroll) software and wants to **pull payroll data** from HR to auto-generate the salary accounting entry in SmartBooks, instead of typing it manually.

To connect and transfer payroll data, proceed as follows:

1. Declare the connection: **Server name**, **User ID**, **Password**, and choose the HR **Database**.
2. Enter the **Salary period**, the entry **Description**, and the accounts: **Dr 6xx** (salary expense), **Cr 334** (payables to employees), **Cr 338** (deductions on salary).
3. Click **Load data** to load payroll data by team into the grid (use **Apply 6xx / Apply 334** to set the account on all rows).
4. Click **Save settings** to save the connection, then **Transfer data** to create the General Ledger entry.

* **Operational notes:**
  * You need complete connection details (server / user / password / database) to load data.
  * The generated entry is of type GM (monthly salary); the voucher number runs automatically by period. If an error occurs during transfer, the whole operation is rolled back.

***

### Delete multiple vouchers

**When to use:** When you need to **bulk-delete** entered vouchers by period or by year (e.g. cleaning up wrongly entered or test data) across the General Ledger, Payables, Receivables, Cash, and Inventory modules.

To delete multiple vouchers, proceed as follows:

1. Choose the **Module** to delete from and the filter scope: **By period** (`mm-yyyy`) or **By year** (`yyyy`).
2. On the voucher list grid, tick the vouchers to delete.
3. Click **Execute**, then confirm to delete.

* **Operational notes:**
  * The function requires **Post / Unpost** rights. Each deletion is logged for audit.
  * The system automatically skips vouchers that cannot be deleted, e.g. AP invoices already allocated to payments, or e-invoices already printed. The result shows the count of deleted / skipped / failed.
  * This is a **permanent deletion** of voucher data — consider carefully and back up before running.


# 1.4 All journal entries detail (Inquiry)

### All journal entries detail

**When to use:** When you need to extract and review all detailed debit/credit journal lines in a date range — for checking and reconciling figures before reporting or period lock.

> **Business example:** At month end, the chief accountant reviews all journal lines in January 2026 to check whether any Dr 642 / Cr 142 entries have incorrect amounts.

![](/files/3sT2FPJJZjZlBhTduZem)

To view the report, proceed as follows:

1. Enter the date range in **From date / To date**.
2. Add filters if needed, such as module, account, currency, or related object.
3. Click **View grid** to display the report.
4. Review each journal line and use print/Export Excel to save a reconciliation file if needed.

![](/files/iMJwx7MhuVhmrA10YTLn)

* **Function buttons:**
  * View grid: Load journal detail by selected conditions.
  * Export Excel: Export detailed journal list for filtering, reconciliation, or audit.
  * Print: Print the report by template.
  * Close: Exit the screen.
* **Operational notes:**
  * If vouchers are missing, recheck date range, posting status, and source module.
  * The report may show data from multiple modules; reconcile voucher numbers and source module before concluding discrepancies.
  * When filtering by receivable/payable accounts, also reconcile with corresponding AP/AR detail reports.

> **System validations on View grid:** The date range must be valid; if filters are too broad, the report may load slowly due to large line volume.

> **Note:** The report shows all posted journal lines from every module (GL, AP, AR, Cash, etc.) in the selected date range.

***

### View foreign-exchange difference entries

**When to use:** When you need to view the detail of **FX-difference journal entries** the system creates when revaluing foreign-currency balances (actual rate differs from the original rate), with full debit/credit posting and descriptions.

To view FX-difference entries, proceed as follows:

1. Enter the **Reference number** (or **F3** to search) — the system shows the entry with its debit/credit lines.
2. Review the detail: account, foreign-currency and converted amounts, exchange rate, descriptions (VN/EN/KR), object (employee / vendor / customer), cost–job–profit centers.
3. Use **Previous / Next** to browse entries; click **Print** to print.

> **Note:** This is an inquiry screen; the entry's total debit and total credit always balance. FX-difference entries are created by the exchange-rate revaluation function in the Cash module.


# 1.5 Reports section

> **Note:** Before viewing Financial Statements, configure line items at **Setup → Statement of Financial Position Setup** to map accounts to the balance sheet.

### Common buttons and options on GL reports

**When to use:** Most reports in the General Ledger module share a common set of buttons and filter conditions. Users need to understand these to view the correct period and currency and export data for audit/reconciliation.

* **Common filter conditions:**
  * From date / To date: Date range for data retrieval.
  * Current period / Comparison period: Used for reports comparing the same period or prior period.
  * Currency: Select VND or foreign currency if the report supports it.
  * All / By account: View all accounts or filter a specific account.
  * Job / project / cost center code: Used for management reports by project, job, or cost item.
* **Function buttons:**
  * View grid: Load data by filter conditions.
  * Print: Print report by template.
  * Export Excel: Export data to Excel for audit or further processing.
  * Refresh: Reload data after changing filter conditions.
  * Close: Exit the report screen.
* **Operational notes:**
  * Before viewing financial statements, ensure all vouchers in the period are posted and closing entries are complete.
  * If report figures do not match, reconcile in order: Trial balance → General ledger summary → Detailed general ledger → source vouchers.
  * For foreign currency reports, verify currency and exchange rate on source vouchers before concluding discrepancies.

> **System validations on View grid:** Report date/period range must be valid. Financial statements depend on line item configuration and closing entries; missing configuration may result in incomplete line items.

***

### Financial statements

**When to use:** When preparing the full set of financial statements per regulations (Balance sheet, Income statement, Cash flow statement) for tax authority submission or internal management.

To view the report, proceed as follows:

1. Enter the date range in **From date / To date**.
2. Click **View grid** to display the report.

![](/files/s4AckH8oiDuh86VLudgd)

***

### Trial balance

**When to use:** When checking total debit/credit movements and ending balances for all accounts — a mandatory check before preparing financial statements to ensure total Debit = total Credit.

> **Business example:** Review the January 2026 trial balance to confirm total debit movements equal total credit movements before submitting reports.

To view the report, proceed as follows:

1. Enter the date range in **From date / To date** and select **Currency** (default VND).
2. Click **View grid** to display the report.

![](/files/ZJ77GG4Hu8hqdy2s2kEJ)

***

### Statement of financial position

**When to use:** When preparing the Balance Sheet (Statement of Financial Position) per Circular 99/TT-BTC template — showing assets, liabilities, and owner's equity at the reporting date.

To view the report, proceed as follows:

1. Enter the date range in **From date / To date**.
2. Click **View grid** to display the report.

![](/files/4jFOayFXE2QzoIsvmWRR)

***

### Income statement

**When to use:** When viewing business results (revenue, expenses, profit) for the current period and comparing with the prior period — for performance evaluation and tax submission.

> **Business example:** Compare net revenue in January 2026 with January 2025 to evaluate growth.

To view the report, proceed as follows:

1. Enter the date range in **From date / To date** (current period and comparison period).
2. Click **View grid** to display the report.

![](/files/hfArehLaDIIC1FMTVSaA)

***

### Cash flow statement

**When to use:** When viewing cash inflows/outflows in the period across three activities: operating, investing, and financing — for cash flow management and reporting.

To view the report, proceed as follows:

1. Enter the date range in **From date / To date**.
2. Click **View grid** to display the report.

![](/files/ku9KSbf74xdSaI326rHM)

***

### Profit/loss by job report

**When to use:** When the company tracks revenue/expenses by job, project, or task — view profit/loss per job to evaluate investment effectiveness.

> **Business example:** View profit/loss for job "ABC Factory" — total revenue 500M, total expenses 420M → profit 80M.

To view the report, proceed as follows:

1. Enter the date range in **From date / To date**.
2. Click **View grid** to display the report.

![](/files/ebCUi1zmjFCyQ40LGcG3)

***

### General ledger summary

**When to use:** When viewing opening balance, debit/credit movements, and ending balance for all accounts — mandatory accounting book for audit and records.

To view the report, proceed as follows:

1. Enter the date range in **From date / To date**.
2. Click **View grid** to display the report.

![](/files/x6x0ZTvllumQYJd4Mv6x)

***

### Detailed general ledger

**When to use:** When viewing detailed journal lines for one or all accounts in the period — for reconciliation, review, and tracing transaction sources.

> **Business example:** View sub-ledger detail for Account 642 in January 2026 to check each general and administrative expense item.

To view the report, proceed as follows:

1. Enter the date range in **From date / To date** and select **Currency** (default VND).
2. Select **All** accounts or filter **By account** for a specific account.
3. Click **View grid** to display the report.

![](/files/UFLq7r4tpxEUeUZtK8bl)

***

### Production cost listing

**When to use:** When summarizing production costs (Accounts 621, 622, 627, 154, etc.) in the period — for product costing and production cost control.

To view the report, proceed as follows:

1. Enter the date range in **From date / To date**.
2. Click **View grid** to display the report.

![](/files/uXFg1fiD8OAPDeS5luoP)

***

### Non-production expense listing

**When to use:** When summarizing selling expenses (Account 641) and general and administrative expenses (Account 642) for the current period, compared with the prior period — for operating cost control.

To view the report, proceed as follows:

1. Enter the date range in **From date / To date** (current period and comparison period).
2. Click **View grid** to display the report.

![](/files/RyMMD2o8Uq3k0JjnkvT4)

***

### General journal

**When to use:** When viewing all economic transactions in chronological order — the general journal is a mandatory accounting book recording all transactions before transfer to the ledger.

To view the report, proceed as follows:

1. Enter the date range in **From date / To date**.
2. Click **View grid** to display the report.

![](/files/0f2IHcRFgZESbZKBIxJh)

***

### Chart of accounts listing

**When to use:** When printing or exporting the full list of accounts in use — for audit or record keeping.

![](/files/ShdWGhfNZ78rQIfLQ8G0)

***

### Print journal vouchers

**When to use:** When printing posted journal vouchers (accounting vouchers) by date range for accounting records or attaching to source documents.

To print journal vouchers, proceed as follows:

1. Enter the date range in **From date / To date**.
2. Click **View grid** to display the report.

![](/files/QhXBsur4jRXddjz1mrF7)


# 2.1 Setup section

### Vendor / Customer Maintenance

**When to use:** To register and manage information for entities (vendors, customers) transacting with the company. This is a core master data used for detailed payable/receivable tracking (Payable account 331, Receivable account 131), invoice issuance management, and automatic data linking during journal entry posting.

> **Example:** Register vendor "ABC Materials Co., Ltd." — Tax code 0312345678, default payable account 331, VAT rate 10%, currency VND.

![](/files/kuyhamfgSJW8mElvfNYP)

To register vendor / customer information, the user proceeds as follows:

* **Basic Information:**
  * Code / Vendor Name: Enter the identification code and full name per business registration certificate.
  * Is Vendor / Is Customer: Check the entity role; both can be selected simultaneously if the entity is both a buyer and a seller.
  * Tax Code / Address / Phone / Email: Enter contact information and tax code for VAT declaration cross-checking.
* **Default Information:**
  * Payment Terms: Select payment terms (00 - Cash, 01 - 30 days...) to automatically calculate due dates.
  * Tax Rate: Select the default VAT rate — the system will suggest this tax code when posting transactions for this entity.
  * Receivable / Payable / Revenue Account: Assign default payable/receivable and revenue accounts for the entity.
  * Currency / Exchange Rate: Select the transaction currency (default VND).
* **Function Buttons:**
  * Export Excel / Import Data: Export data to Excel file or import data from external file.
  * Save / Copy / Add New / Delete / Close: Standard operations.

> **Note:** The Vendor/Customer master data is shared between the Account Payable (AP) and Account Receivable (AR) modules. When both "Is Vendor" and "Is Customer" are checked, the entity will appear in both modules.


# 2.2 Input section

### Vendor invoice

**When to use:** When receiving purchase invoices for goods or services from vendors — record the purchase to track accounts payable (Account 331) and post expense/inventory accounts accordingly.

> **Business example:** Voucher AP26/050012 dated 10/05/2026 — invoice 00003240, serial 1C25TAJ from AJ RENTAL Co., Ltd. Photocopy rental for two Apeos 5570 machines in May 2026; AP account 33111; detail Dr 6427 total 5,800,000 VND, VAT 8% 464,000 VND, total payable 6,264,000 VND.

![](/files/K2RNHNtRUjwfFkWYk8k1)

To enter a purchase invoice, proceed as follows:

1. Click **Add new** to create a new voucher; **Reference no.** shows `<NEW>` or a temporary number per configuration.
2. Enter **Voucher date**, verify **Accounting month** and **Voucher no.** for the invoice recognition period.
3. Select **Processing method**. Keep Hold when you need to review invoice, tax, or cost allocation before posting.
4. Select **Vendor code**; the system displays vendor name and suggests AP account, currency, and payment terms.
5. Enter **Invoice no.**, **Invoice date**, and **Invoice serial** exactly as on the VAT invoice received.
6. Verify **AP account**, **Payment term**, **Payment date**, **Currency**, and **Exchange rate**.
7. Enter **Description (VN / EN / KR)** summarizing the invoice content.
8. Enter each detail line: expense/inventory account, item if any, quantity, unit price, amount, tax rate, and tax amount.
9. Verify **Total tax**, **Total before tax**, and **Grand total**, then click **Save**.

* **Header information:**
  * Reference no.: Defaults to `<NEW>` for new entries; press **F3** to find existing vouchers.
  * Voucher date / Accounting month / Voucher no.: Auto-filled per current date and configuration rules.
  * Vendor code: Select vendor — system auto-fills AP account, currency, and default information.
  * Invoice no. / Invoice date / Invoice serial: Enter per input VAT invoice for VAT tracking and duplicate checks.
  * Payment term / Payment date: Enter terms and expected payment date for cash flow management.
  * Description (VN / EN / KR): Enter a brief transaction summary.
* **Detail grid:**
  * Account: Enter expense or inventory account on the debit side.
  * Item code / Qty / UOM / Unit price: Select goods, enter quantity and price — system calculates Amount.
  * Tax rate / Tax amount: Select input VAT % — system calculates tax per line.
  * Invoice no. / Serial / Form / Invoice date: Enter VAT invoice details for tax listing.
  * Vendor code (grid): Enter if the voucher combines multiple vendors.
* **Function buttons:**
  * Prev invoice / Next invoice: Navigate adjacent vouchers.
  * Add new vendor: Quickly add a new vendor on screen.
  * Export grid / Import: Export to Excel or import from external file.
  * Print voucher: Print or export PDF by template.
  * Save / Copy / Add new / Delete / Close: Standard operations.
* **Operational notes:**
  * For VAT invoices, enter invoice no., serial, invoice date, and tax code on detail lines so tax listing is correct.
  * When detail accounts require cost code, job code, or profit code, enter them before saving.
  * For fixed asset or prepaid expense accounts, the system may prompt additional asset/allocation setup.
  * Posted vouchers requiring changes must be unposted or adjusted per internal control procedures.

> **System validations on Save:**
>
> * Voucher no. is required; last 4 characters must be numeric and unique in the period.
> * Voucher date must fall in the accounting month and an open period.
> * Vendor code, currency, exchange rate > 0, payment terms, and valid AP account are required.
> * At least one description (VN/EN/KR) and one detail line are required.
> * Quantity, unit price, amount, and tax amount cannot be negative.
> * If VAT exists and tax tracking is enabled, detail lines must have a tax code.
> * System checks duplicate invoice no. by vendor/serial and duplicate invoices in the same period.
> * One AP invoice may use only one currency across detail lines.

> **Note:** You may save the invoice in Hold status for review, then post on this screen or use **Post multiple AP vouchers** for bulk posting.

***

### Vendor payment

**When to use:** When recording payment to vendors — allocate payment amounts to open AP invoices and reduce accounts payable balance.

> **Business example:** Pay vendor "ABC" 50,000,000 VND, allocated to two open invoices: INV001 30,000,000 VND and INV002 20,000,000 VND — Dr 331 / Cr 112 to reduce payables.

To enter a payment voucher, proceed as follows:

1. Click **Add new** or press **F3** to select an existing payment.
2. Enter **Voucher date**, verify **Accounting month** and **Voucher no.**
3. Select **Vendor code** — the system loads open AP invoices for that vendor.
4. Select **Payment account**: use 111 for cash, 112 for bank transfer.
5. Select **Currency** and enter **Exchange rate** for foreign currency payments.
6. Enter allocated amount for each invoice on the detail grid.
7. Click **Save** to save in Hold status, or post when reconciliation is complete.

* **Header information:**
  * Reference no. / Voucher no.: Press **F3** to find existing payments; voucher no. tracks payments in the period.
  * Vendor code: Payee; select only when open invoices are confirmed.
  * Payment account: Cash or bank account used for payment.
  * Currency / Exchange rate: Used for conversion and FX difference if any.
* **Payment detail grid:**
  * Invoice/AP voucher no.: Select open invoice to pay.
  * Payment amount: Amount allocated to each invoice.
  * Remaining balance: Check balance after allocation.
* **Operational notes:**
  * Total allocated amount cannot exceed remaining balance per invoice.
  * For foreign currency payments, verify exchange rate because posting may record FX differences.
  * For advance offset, offset amount cannot exceed remaining advance balance.

> **System validations on Save:**
>
> * Accounting period, voucher no., processing method, vendor code, currency, and payment account are required.
> * Last 3 characters of voucher no. must be numeric.
> * Voucher date must fall in the accounting month.
> * At least one AP invoice/voucher is required on the detail grid.
> * Payment amount cannot be negative or exceed remaining balance at save time.
> * For advance offset, offset amount cannot exceed remaining advance balance.

> **Note:** Total allocated amount cannot exceed total open invoice balance.

***

### Vendor advance payment

**When to use:** When the company pays vendors in advance before receiving goods/services — record the advance to offset when paying invoices later.

> **Business example:** Advance 30,000,000 VND to vendor "XYZ" as deposit for raw materials — record vendor prepayment to offset when the invoice is received.

To enter an advance voucher, proceed as follows:

1. Click **Add new** to create a new advance voucher.
2. Enter **Voucher date**, verify **Accounting month** and **Voucher no.**
3. Select **Vendor code** receiving the advance.
4. Select **Currency**, enter **Exchange rate**, and choose appropriate AP/advance account.
5. Enter description and advance amount on detail lines.
6. Click **Save** in Hold status; post when approved.

* **Header information:**
  * Reference no. / Voucher no.: Manage advance vouchers in the period; press **F3** to find existing vouchers.
  * Vendor code: Vendor receiving the advance.
  * Currency / Exchange rate: Record original currency and converted amount.
  * Account: Vendor AP/advance account per company accounting policy.
* **Detail grid:**
  * Account: Offset or detail account tracking the advance.
  * Amount: Advance amount.
  * Description: Deposit/advance content for reconciliation when invoice arrives.
* **Operational notes:**
  * Track advances by vendor so invoice payment can offset the correct party.
  * Do not edit advance vouchers already used for offset; check offset amounts before adjusting.
  * For foreign currency, verify exchange rate on advance date to avoid AP balance discrepancies.

> **System validations on Save:**
>
> * Accounting period, voucher no., voucher type, processing method, vendor code, currency, and account are required.
> * Last 3 characters of voucher no. must be numeric.
> * Voucher date must fall in the accounting month.
> * Exchange rate must be greater than 0.
> * At least one detail line is required; line amount cannot be negative.
> * Voucher no. must be unique in the accounting period.

> **Note:** Advances are automatically offset when paying AP invoices for the same vendor.


# 2.3 Processing section

### Post Multiple Vouchers

**When to use:** To post or unpost multiple payable vouchers in bulk within a period — instead of opening each invoice/payment voucher individually.

> **Example:** At end of day, the chief accountant reviews and batch-posts 15 vendor invoices for Jan/2026 currently in Hold status to reflect them in the General Ledger.

To batch-process vouchers, the user proceeds as follows:

1. Select the display scope: **All** to retrieve all vouchers, or **Accounting Period** to filter by a specific month.
2. Check each voucher to be processed, or check the column header checkbox to select all.
3. Click **Execute** to run the batch processing, then click **Close** to exit.

![](/files/9HUCpes6mHFShX34UWIy)

* **Checkboxes and Filters:**
  * All: Display vouchers within the system-permitted scope.
  * Accounting Period: Display only vouchers belonging to the selected period.
  * Row checkbox: Select individual invoices/payment vouchers for posting or unposting.
  * Column header checkbox: Quickly select all currently displayed vouchers.
* **Function Buttons:**
  * View Grid / Load Data: Retrieve the voucher list based on filter conditions.
  * Execute: Process the selected vouchers.
  * Close: Exit the screen.
* **Operational Notes:**
  * Only post after verifying the invoice, vendor, payable account, tax, and total amount.
  * Do not select all if the grid displays multiple unreviewed periods.
  * Vouchers in closed periods or with missing required data may fail to post.

> **System validations on processing:** Vouchers must be valid, the accounting period must be open, and the user must have posting/unposting permissions.

> **Note:** Only vouchers in Hold status are displayed for posting. After posting, vouchers change to Posted status and are reflected in the General Ledger.


# 2.4 AP Inquiry section

### Accounts Payable Transaction Detail

**When to use:** To summarize or review detailed journal entries related to payables (vendors, other payables) within a period — for payable reconciliation and verification before generating reports.

> **Example:** Review detailed transactions for account 331 in Jan/2026 — view all purchase invoices and vendor payments for reconciliation with the payable confirmation statement.

![](/files/SVYLLAoHrPSfKZg5W9n4)

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Select **Summary** to view balances and total transactions by vendor/account, or **Detail** to view each individual voucher.
3. Click **View Grid** to display the report.

![](/files/XOrzrAiDy7XcMjudx3q0)


# 2.5 Reports section

### Common Buttons and Options on Payable Reports

**When to use:** Payable reports are used for vendor payable reconciliation, input VAT verification, and posted AP voucher review. Before printing/exporting, the user must select the correct period, account, and vendor to monitor.

* **Common Filter Conditions:**
  * From Date / To Date: Date range for data retrieval.
  * Currency: Select VND or foreign currency; check **VND-ALL** to convert all amounts to VND.
  * Account: Select the payable/tax account to view, e.g., 331, 333, 338.
  * All / By Vendor: View all vendors or filter by a specific vendor.
* **Function Buttons:**
  * View Grid: Load report data based on filter conditions.
  * Print: Print the report using template.
  * Export Excel: Export data for reconciliation, vendor communication, or archiving.
  * Close: Exit the report screen.
* **Operational Notes:**
  * Reconcile the payable report against AP vouchers and payments before finalizing balances.
  * If figures do not match, check the Hold/Released status and accounting period of invoices and payments.

> **System validations on report viewing:** Date range and filter conditions must be valid. Reports only reflect accurate data when vouchers have been fully posted.

***

### Summary Account Ledger 331-338

**When to use:** To view summary balances and transactions of payable accounts (331 — Vendor Payable, 333 — Tax Payable, 334 — Employee Payable, 338 — Other Payables...) within a period.

> **Example:** View total Debit/Credit balance of account 331 at end of Jan/2026 to determine the current total vendor payable.

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Select **Currency** (default VND); check **VND-ALL** to convert all foreign currency transactions to VND.
3. Select the **Account** to view within the payable account group.
4. Click **View Grid** to display the report.

![](/files/CO3M3Cb8oHB0idefXllp)

***

### Detailed Vendor Payment Ledger

**When to use:** To view detailed transactions for each vendor — for payable reconciliation and balance confirmation with vendors.

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields, select **Currency**, and check **VND-ALL** to convert to VND.
2. Select the **Account** to view, then choose **All** vendors or filter **By Vendor**.
3. Click **View Grid** to display the report.

![](/files/x6G5HcpPaloSXw6scE7W)

***

### Overdue Account Payable Report

**When to use:** To monitor vendor payables that are past due — for cash flow management, payment prioritization, and avoiding late payment penalties.

> **Example:** View vendor invoices overdue as of 31/01/2026, classified by number of days overdue (0-30, 31-60, 61-90, over 90 days).

To view the report, the user proceeds as follows:

1. Enter the **tracking date** for overdue payables, select **Currency**.
2. Choose **All** vendors or filter **By Vendor**.
3. Click **View Grid** to display the report.

![](/files/M0nnc2lcnrbyXM25Qtim)

***

### Input VAT Declaration Schedule

**When to use:** To generate the input VAT declaration schedule as required by tax regulations — summarizing all purchase invoices with VAT within the period for tax filing.

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Click **View Grid** to display the report.

![](/files/Lc9G1tzprU5fV092cfm1)

![](/files/43kNt3xH1iqhP7gxVJmE)

***

### Vendor List

**When to use:** To print or export the complete list of vendors managed in the system — for audit purposes or record keeping.

![](/files/cgWyjbcvGlWbruFZr8jf)

***

### Print Accounting Vouchers

**When to use:** To print accounting vouchers (posting documents) of the Account Payable module by date range — for accounting record keeping or attachment to source documents.

To print accounting vouchers, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Click **View Grid** to display the report.

![](/files/IznkiihU94WklD5H69Lq)


# 3.1 Set up section

### Customer Maintenance

**When to use:** To register and manage information for entities (customers, vendors) transacting with the company. This is a core master data used for detailed receivable/payable tracking (Receivable account 131, Payable account 331), invoice issuance management, and automatic data linking during journal entry posting.

> **Example:** Register customer "XYZ Trading JSC" — Tax code 0301234567, default receivable account 131, output VAT rate 10%, currency VND.

![](/files/6ZH7fa2bMOcnhn1ty4oD)

To register customer / vendor information, the user proceeds as follows:

* **Basic Information:**
  * Code / Entity Name (Customer/Vendor): Enter the identification code and full name per business registration certificate.
  * Is Vendor / Is Customer: Check the entity role; both can be selected simultaneously if the entity is both a buyer and a seller.
  * Tax Code / Address / Phone / Email: Enter contact information and tax code for VAT declaration cross-checking.
* **Default Information:**
  * Payment Terms: Select payment terms (00 - Cash, 01 - 30 days...) to automatically calculate due dates.
  * Tax Rate: Select the default VAT rate — the system will automatically assign this tax code to the entity during posting.
  * Receivable / Payable / Revenue Account: Assign default receivable/payable and revenue accounts for the entity.
  * Currency / Exchange Rate: Select the transaction currency (default VND).
* **Function Buttons:**
  * Export Excel / Import Data: Export data to Excel file or import data from external file.
  * Save / Copy / Add New / Delete / Close: Standard operations.

> **Note:** The Customer/Vendor master data is shared between the Account Receivable (AR) and Account Payable (AP) modules. When both "Is Customer" and "Is Vendor" are checked, the entity will appear in both modules.


# 3.2 Input section

### Accounts receivable

**When to use:** When issuing sales invoices for goods, finished products, or services to customers — record revenue and track accounts receivable (Account 131).

> **Business example:** Sample new voucher AR26/050001 dated 25/05/2026, period 05-2026, invoice no. 0000001, form 1/001, serial C26TPT. As a new entry, customer and revenue lines are not yet filled; the accountant continues with customer code, revenue account, items/services, tax rate, and amounts per the actual invoice.

![](/files/OuxbVgpXpEz9SFNbA0HZ)

To enter a sales invoice, proceed as follows:

1. Click **Add new** to create a sales invoice; **Reference no.** shows `<NEW>` for new vouchers.
2. Enter **Voucher date** and verify **Accounting month**. Voucher date must fall in the open accounting period.
3. Select **Processing method**. Keep Hold while entering and reviewing before posting.
4. Select **Customer code**; the system suggests AR account, currency, and default payment information.
5. Enter invoice information: **E-invoice** if applicable, **Invoice no.**, **Invoice date**, **Invoice form**, and **Invoice serial**.
6. Verify **AR account**, **Payment method**, **Currency**, and **Exchange rate**.
7. Enter **Description (VN / EN / KR)** describing the sale.
8. Enter each detail line: revenue account, item/service if any, quantity, unit price, amount, tax rate, and tax amount.
9. Verify **Total tax**, **Total before tax**, and **Grand total**, then click **Save**.

* **Header information:**
  * Reference no.: Defaults to `<NEW>` for new entries; press **F3** to find existing vouchers.
  * Voucher date / Accounting month / Voucher no.: Auto-filled per current date and configuration rules.
  * Customer code: Select customer — system auto-fills AR account, currency, and defaults.
  * E-invoice: Press **F3** to select related e-invoice if issued via the e-invoice module.
  * Invoice no. / Serial / Form / Invoice date: Enter output VAT invoice details for tax listing.
  * Payment method: Select payment method for cash flow management.
  * Description (VN / EN / KR): Enter a brief transaction summary.
* **Detail grid:**
  * Account: Enter revenue account on the credit side.
  * Item code / Qty / UOM / Unit price: Select goods, enter quantity and price — system calculates Amount.
  * Tax rate / Tax amount: Select output VAT % — system calculates tax per line.
  * Invoice no. / Serial / Form / Invoice date: Enter VAT invoice details for tax listing.
* **Function buttons:**
  * Prev invoice / Next invoice: Navigate adjacent vouchers.
  * Add new customer: Quickly add a new customer on screen.
  * Export grid / Import: Export to Excel or import from external file.
  * Print voucher: Print or export PDF by template.
  * Save / Copy / Add new / Delete / Close: Standard operations.
* **Operational notes:**
  * For output VAT invoices, enter invoice no., form, serial, invoice date, and tax code on detail lines.
  * When importing from Excel, currency and exchange rate come from the screen header, not the Excel file. Select correctly before import.
  * When revenue accounts require cost code, job code, or profit code, enter them for correct management reporting.
  * Posted vouchers requiring changes must be unposted or adjusted per control procedures.

> **System validations on Save:**
>
> * Accounting period must be open; voucher date must fall in the accounting month.
> * Voucher type, processing method, customer code, currency, exchange rate, payment method, and AR account are required.
> * For sales invoices, invoice no. and serial are required to prevent duplicates.
> * At least one detail line is required; revenue account on each line must be valid in AR module.
> * Quantity, unit price, amount, and tax amount cannot be negative.
> * If tax exists and tax tracking is enabled, detail lines must have a tax code.
> * System checks voucher no. and invoice no. to prevent duplicates in the same period.

> **Note:** You may save the invoice in Hold status for review, then post on this screen or use **Post multiple AR vouchers** for bulk posting.

***

### Customer receipt / Payment

**When to use:** When customers pay for goods — record the receipt and allocate to open AR invoices to reduce receivable balance. Includes:

* **Payment application (PA):** Customer pays for issued invoices.
* **Prepayment receipt (PP):** Customer pays before an invoice is issued.

> **Business example:** Receive 50,000,000 VND from customer "ABC" via bank transfer, allocated to sales invoice 001 — Dr 112 / Cr 131 to reduce customer receivable balance.

To enter a receipt/payment voucher, proceed as follows:

1. Click **Add new** or press **F3** to select an existing receipt.
2. Select transaction type: **Payment application (PA)** for issued invoices, or **Prepayment receipt (PP)** for advance payment.
3. Enter voucher date, accounting period, processing method, currency, and exchange rate.
4. Select **Customer code** — the system loads receivable balance and open AR invoices for that customer.
5. Select receipt account: 111 for cash, 112 for bank transfer.
6. Enter allocated amount for each invoice on the detail grid.
7. Verify total allocation against total receipt on the header.
8. Click **Save** in Hold status; post when reconciliation is complete.

* **Header information:**
  * Voucher type: Distinguishes invoice payment vs. advance receipt.
  * Customer code: Payer; system uses this to load open receivables.
  * Currency / Exchange rate: Record original currency, conversion, and FX difference if any.
  * Receipt account: Cash or bank account receiving payment.
* **Allocation detail grid:**
  * Invoice/AR voucher no.: Open invoice receiving payment allocation.
  * Allocated amount: Receipt amount applied to each invoice.
  * Remaining balance: Check receivable balance after payment.
* **Operational notes:**
  * Total allocated amount must match total receipt on the header.
  * Do not allocate more than remaining balance per invoice.
  * If another user collected payment for the same invoice, the system warns when balance changed; reload data before saving.
  * For foreign currency, posting may generate FX difference entries between receipt rate and original AR rate.
  * Customer prepayments offset automatically when sales invoices are issued later.

> **System validations on Save:**
>
> * Accounting period, voucher type, voucher date, customer code, currency, and receipt account are required.
> * Exchange rate cannot be negative.
> * At least one allocation detail line is required.
> * Allocated amount per line cannot be negative.
> * Total allocation on the grid must match total receipt on the header.
> * System checks invoice balance at save time to avoid allocating against changed balances.
> * Voucher no. must be unique in the accounting period.

> **Note:** After posting, the system automatically updates customer receivable balance. Prepayments offset automatically when sales invoices are issued.


# 3.3 Processing section

### Post Multiple Vouchers

**When to use:** To post or unpost multiple receivable vouchers in bulk within a period — instead of opening each sales invoice/receipt individually.

> **Example:** At end of day, the chief accountant selects all sales invoices for Jan/2026 currently in Hold status and batch-posts them to reflect revenue and receivables in the General Ledger.

To batch-process vouchers, the user proceeds as follows:

1. Select the display scope: **All** to retrieve all vouchers, or **Accounting Period** to filter by a specific month.
2. Check each voucher to be processed, or check the column header checkbox to select all.
3. Click **Execute** to run the batch processing, then click **Close** to exit.

![](/files/X6HbQqp4Ws2RkoPLxF5j)

* **Checkboxes and Filters:**
  * All: Display vouchers within the system-permitted scope.
  * Accounting Period: Display only vouchers belonging to the selected period.
  * Row checkbox: Select individual invoices/receipts for posting or unposting.
  * Column header checkbox: Quickly select all currently displayed vouchers.
* **Function Buttons:**
  * View Grid / Load Data: Retrieve the voucher list based on filter conditions.
  * Execute: Process the selected vouchers.
  * Close: Exit the screen.
* **Operational Notes:**
  * Only post after verifying the customer, receivable account, output VAT, total amount, and invoice information.
  * Do not select all if the grid displays multiple unreviewed periods.
  * Vouchers in closed periods or with missing required data may fail to post.

> **System validations on processing:** Vouchers must be valid, the accounting period must be open, and the user must have posting/unposting permissions.

> **Note:** Only vouchers in Hold status are displayed for posting. After posting, vouchers change to Posted status and are reflected in the General Ledger.


# 3.4 AR Inquiry section

### Accounts Receivable Transaction Detail

**When to use:** To summarize or review detailed journal entries related to receivables (customers, other receivables) within a period — for receivable reconciliation and verification before generating reports.

> **Example:** Review detailed transactions for account 131 in Jan/2026 — view all sales invoices and receipts for reconciliation with the customer receivable confirmation statement.

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Select **Summary** to view balances and total transactions by customer/account, or **Detail** to view each individual voucher.
3. Click **View Grid** to display the report.

![](/files/MjDeZgZWvf2olYwXiD8v)


# 3.5 Reports section

### Common Buttons and Options on Receivable Reports

**When to use:** Receivable reports are used for customer receivable monitoring, collection progress tracking, sales invoice review, and output VAT verification. The user must select the correct period, account, and customer before reconciliation.

* **Common Filter Conditions:**
  * From Date / To Date: Date range for data retrieval.
  * Currency: Select VND or foreign currency; check **VND-ALL** to convert all amounts to VND.
  * Account: Select the receivable account to view, e.g., 131, 136, 138.
  * All / By Customer: View all customers or filter by a specific customer.
* **Function Buttons:**
  * View Grid: Load report data based on filter conditions.
  * Print: Print the report using template.
  * Export Excel: Export data for reconciliation or archiving.
  * Close: Exit the report screen.
* **Operational Notes:**
  * Reconcile the receivable report against AR invoices and receipts before finalizing balances.
  * If due dates are incorrect, verify the invoice date, payment terms, and allocated receipts.

> **System validations on report viewing:** Date range and filter conditions must be valid. Reports only reflect accurate data when invoices and receipts have been fully posted.

***

### Summary Ledger 131-138

**When to use:** To view summary balances and transactions of receivable accounts (131 — Customer Receivable, 136 — Internal Receivable, 138 — Other Receivables...) within a period.

> **Example:** View total Debit balance of account 131 at end of Jan/2026 to determine the current total customer receivable.

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Select **Currency** (default VND); check **VND-ALL** to convert all foreign currency transactions to VND.
3. Select the **Account** to view within the receivable account group.
4. Click **View Grid** to display the report.

![](/files/nRNyPsauP8vBbqmT4goT)

***

### Customer Detailed Payment Ledger

**When to use:** To view detailed transactions for each customer — for receivable reconciliation, balance confirmation with customers, and collection progress monitoring.

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields, select **Currency**, and check **VND-ALL** to convert to VND.
2. Select the **Account** to view, then choose **All** customers or filter **By Customer**.
3. Click **View Grid** to display the report.

![](/files/oZYA6Bh3HDeGITb8X9Je)

***

### Receivable Aging Report

**When to use:** To monitor customer receivables approaching or past due — for collection follow-up, cash flow management, and bad debt risk assessment.

> **Example:** View customer invoices due/overdue as of 31/01/2026, classified by number of days overdue for collection prioritization.

To view the report, the user proceeds as follows:

1. Enter the **tracking date** for due/overdue receivables, select **Currency**.
2. Choose **All** customers or filter **By Customer**.
3. Click **View Grid** to display the report.

![](/files/ALBTJtmzwHtZQbAGBYU3)

![](/files/jwj5MRnEv9FKMDpvdWAQ)

***

### Output VAT Declaration Schedule

**When to use:** To generate the output VAT declaration schedule as required by tax regulations — summarizing all sales invoices with VAT within the period for tax filing.

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Click **View Grid** to display the report.

![](/files/r1y5HlFyW7oYWTmKGlBL)

***

### Customer List

**When to use:** To print or export the complete list of customers managed in the system — for audit purposes or record keeping.

![](/files/CWQ1NGfEnwD3kRLu53ar)

***

### Print Accounting Vouchers

**When to use:** To print accounting vouchers (posting documents) of the Accounts Receivable module by date range — for accounting record keeping or attachment to source documents.

To print accounting vouchers, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Click **View Grid** to display the report.

![](/files/R70Rek5Sxa7ccmrywVQX)


# 4.1 Setup Section

### Department List

**Applicable operation:** When you need to declare and organize the organizational chart structure (departments, workshops, divisions) within the company — for employee classification, access control, and departmental reporting.

![](/files/lzmWIxYkXWqv6WQ26Yv6)

To declare the department list, the user proceeds as follows:

1. Enter the department code and name.
2. Click **Save** to complete.

***

### Position List

**Applicable operation:** When you need to declare the list of titles and positions (Director, Department Head, Staff, etc.) applicable within the company — for personnel management, system access control, and voucher approval authorization.

![](/files/Iuglukql0X78ng9gsp0N)

To declare the position list, the user proceeds as follows:

1. Enter the position code and name.
2. Click **Save** to complete.

***

### Employee List

**Applicable operation:** When you need to declare and store detailed information for each officer and employee — for personnel tracking, assigning recipients on payment/receipt vouchers, and managing employee advances (Account 141).

> **Example:** Declare employee Nguyen Van A — Accounting Department, Position: Accountant, so the system can link when creating an advance voucher (Debit 141 / Credit 111).

![](/files/Dhl9NsKPeaf9biJVuzlG)

To declare employee information, the user proceeds as follows:

1. Enter the **Employee Code**, **Employee Name**, select **Department / Position** from the available list.
2. Enter **Phone Number** and **Address** contact information.
3. Click **Save** to complete.


# 4.2 Input section

### Payment Voucher (Cash Payment / Bank Payment)

**Applicable operation:** Recording cash disbursements from the fund or bank payments: supplier payments, salary payments, material purchases, advance payments, advance settlements. The system has two separate screens:

* **Cash Payment:** Disbursement from the cash fund (Account 111).
* **Bank Payment:** Disbursement through bank account (Account 112).

> **Business example:** Payment voucher PC26/040025 dated 29/04/2026 — cash payment to LLVK CO., LTD for dormitory food purchase per Invoice 00003076, amount 2,664,000 VND — Debit Account 3311 / Credit Account 1111.

![](/files/cZggS9HqxDvcdtzLKiIP)

To enter a payment voucher, the user proceeds as follows:

1. Click **Add New** to create a new payment voucher, or press **F3** at the **Reference Number** to search for an existing voucher.
2. Enter the **Voucher Date**, verify the **Accounting Period** and **Voucher Number**.
3. Select the **Processing Method**. It is recommended to keep Hold while the voucher is pending review, and switch to Released once approved for posting.
4. Select the appropriate **Cash Account**: 111 for cash payment, 112 for bank payment.
5. Enter the **Recipient**, **Address**, and **Payment Reason VN / EN / KR**.
6. If paying to settle AP payables, press **F3** at **Payable** to link the original voucher.
7. Enter detail lines: offset account, amount, invoice/tax information, employee code or customer/vendor code as needed for tracking.
8. Verify the **Total Amount** and click **Save**; then print the payment voucher or post to ledger as per the process.

* **General Information (Header):**
  * Reference Number: Defaults to `<NEW>` when adding new; press **F3** to search for existing vouchers.
  * Voucher Date / Accounting Period / Voucher Number: The system automatically displays based on the current date and configuration rules.
  * Recipient / Address: Enter the name and address of the receiving entity/individual.
  * Cash Account / Currency / Exchange Rate: Select the cash/bank account and currency type (default VND).
  * Designated Exchange Rate: Leave blank for the system to automatically calculate the disbursement rate; check if you want to manually enter a specific rate.
  * Payable / Original Voucher: Press **F3** to link with the related AP voucher.
  * Payment Reason VN / EN / KR: Enter the payment description in each language.
* **Detail Grid:**
  * Offset Account / Description: Enter the offset account and description for each journal entry line.
  * Tax Rate / Tax Amount: Select the tax % — the system automatically calculates the tax amount for each line.
  * Invoice No. / Serial No. / Invoice Template / Invoice Date: Enter VAT invoice information for the tax schedule.
  * Employee Code / Customer Code / Vendor Code: Enter related employee, customer, or vendor codes.
* **Function Buttons:**
  * Previous / Next: Navigate to adjacent vouchers.
  * Export Grid / Data Entry: Export data to Excel or import from external files.
  * Template File: Export an Excel template for entering detail data before importing.
  * Print Voucher: Print or export to PDF using a template.
  * Save / Copy / Add New / Delete / Close: Standard operations.
* **Operational Notes:**
  * For cash payments, the cash account must be Account 111; for bank payments, use Account 112 corresponding to the actual bank account.
  * When linking AP vouchers, enter the correct vendor and payment amount so that payable balances decrease against the correct invoice.
  * If a payment line includes VAT, enter the tax code and invoice information for the input tax schedule.
  * For payable/receivable accounts, enter the corresponding customer/vendor code; for management accounts, enter the complete cost center/project/profit code as required by the system.
  * Released vouchers are posted vouchers; to modify, unpost or create an adjustment voucher following the control process.

> **System Validations on Save:**
>
> * Voucher number is required, the last 4 characters must be numeric and must not duplicate within the same period.
> * Voucher date must fall within the correct accounting period and the period must not be closed.
> * Cash account, currency, and exchange rate are mandatory; exchange rate must be greater than 0.
> * At least one detail line is required; offset account must be valid within the cash module.
> * Line amounts must not be negative.
> * If tax amount exists and tax tracking is enabled, the detail line must have a tax code.
> * If the account requires an entity code or allocation code, the system will require entry before saving.

> **Note:** After saving, the payment voucher is in Hold status. Switch to Released to post to the General Ledger (GL), or use **Release Multiple Vouchers** for batch posting.

***

### Receipt Voucher (Cash Receipt / Bank Receipt)

**Applicable operation:** Recording cash received from customers or other income sources: sales receipts, advance recovery, bank interest income. The system has two separate screens:

* **Cash Receipt:** Receipt into the cash fund (Account 111).
* **Bank Receipt:** Receipt through bank account (Account 112).

> **Business example:** Receipt voucher PT26/010001 dated 14/01/2026 — cash receipt from I.T.C VIETNAM JOINT STOCK COMPANY payment per Invoice 283, amount 896,400 VND — Debit Account 1111 / Credit Account 1311.

![](/files/3g4I3PVjT4rIoL56bSYH)

To enter a receipt voucher, the user proceeds as follows:

1. Click **Add New** to create a new receipt voucher, or press **F3** at the **Reference Number** to search for an existing voucher.
2. Enter the **Voucher Date**, verify the **Accounting Period** and **Voucher Number**.
3. Select the **Processing Method**. It is recommended to keep Hold while the voucher is pending reconciliation, and switch to Released once the cash receipt is confirmed.
4. Select the appropriate **Cash Account**: 111 for cash receipt, 112 for bank receipt.
5. Enter the **Payer**, **Address**, and **Receipt Reason VN / EN / KR**.
6. If receiving payment for an AR invoice, press **F3** at **Receivable** to link the original voucher.
7. Enter detail lines: offset account, amount, invoice/tax information, employee code or customer/vendor code as needed for tracking.
8. Verify the **Total Amount** and click **Save**; then print the receipt voucher or post to ledger as per the process.

* **General Information (Header):**
  * Reference Number: Defaults to `<NEW>` when adding new; press **F3** to search for existing vouchers.
  * Voucher Date / Accounting Period / Voucher Number: The system automatically displays based on the current date and configuration rules.
  * Payer / Address: Enter the name and address of the paying entity/individual.
  * Cash Account / Currency / Exchange Rate: Select the cash/bank account and currency type (default VND).
  * Receivable / Original Voucher: Press **F3** to link with the related AR voucher.
  * Receipt Reason VN / EN / KR: Enter the receipt description in each language.
* **Detail Grid:**
  * Offset Account / Description: Enter the offset account and description for each journal entry line.
  * Tax Rate / Tax Amount: Select the tax % — the system automatically calculates the tax amount for each line.
  * Invoice No. / Serial No. / Invoice Template / Invoice Date: Enter VAT invoice information for the tax schedule.
  * Employee Code / Customer Code / Vendor Code: Enter related employee, customer, or vendor codes.
* **Function Buttons:**
  * Previous / Next: Navigate to adjacent vouchers.
  * Export Grid / Data Entry: Export data to Excel or import from external files.
  * Template File: Export an Excel template for entering detail data before importing.
  * Print Voucher: Print or export to PDF using a template.
  * Save / Copy / Add New / Delete / Close: Standard operations.
* **Operational Notes:**
  * For cash receipts, the cash account must be Account 111; for bank receipts, use Account 112 corresponding to the actual bank account receiving funds.
  * When linking AR vouchers, the receipt amount must not exceed the outstanding receivable amount of the original voucher.
  * If a receipt line includes VAT, enter the tax code and invoice information for the correct tax schedule.
  * For payable/receivable accounts, enter the corresponding customer/vendor code; for management accounts, enter the complete cost center/project/profit code as required by the system.
  * Released vouchers are posted vouchers; to modify, unpost or create an adjustment voucher following the control process.

> **System Validations on Save:**
>
> * Voucher number is required, the last 4 characters must be numeric and must not duplicate within the same period.
> * Voucher date must fall within the correct accounting period and the period must not be closed.
> * Cash account, currency, and exchange rate are mandatory; exchange rate must be greater than 0.
> * At least one receipt line is required; offset account must be valid within the cash module.
> * Line amounts must not be negative.
> * If tax amount exists and tax tracking is enabled, the detail line must have a tax code.
> * When linking AR vouchers, the system validates that the receipt does not exceed the remaining receivable amount for each currency.
> * If the account requires an entity code or allocation code, the system will require entry before saving.

> **Note:** After saving, the receipt voucher is in Hold status. Switch to Released to post to the General Ledger (GL).


# 4.3 Release Batches

### Release Multiple Vouchers

**Applicable operation:** When you need to release (post) or hold (unpost) multiple receipt/payment vouchers in the period in batch — instead of having to open each voucher to process individually.

> **Example:** At the end of the day, the chief accountant batch-releases all cash payment/receipt vouchers for January 2026 that are currently in Hold status.

To batch-process vouchers, the user proceeds as follows:

1. Select the display scope: **All** to retrieve all vouchers, or **Accounting Period** to filter by a specific month.
2. Check each voucher to process, or check the column header checkbox to select all.
3. Click **Execute** to run the batch process, then click **Close** to exit.

![](/files/jFSdIe8UI25wkSkxUL2T)

* **Checkboxes and Filters:**
  * All: Display receipt/payment vouchers within the system-permitted scope.
  * Accounting Period: Display only vouchers belonging to the selected period.
  * Row Checkbox: Select the voucher to release or unrelease.
  * Column Header Checkbox: Quickly select all currently displayed vouchers.
* **Function Buttons:**
  * View Grid / Load Data: Retrieve the voucher list based on filter conditions.
  * Execute: Process the selected vouchers.
  * Close: Exit the screen.
* **Operational Notes:**
  * Only release after verifying the cash account, offset account, payable/receivable entity, and total amount.
  * For vouchers linked to AR/AP, ensure the original vouchers have been correctly reconciled.
  * Vouchers belonging to a locked period or missing mandatory data may not be releasable.

> **System validations during processing:** Vouchers must be valid, the accounting period must still be open, and the user must have permission to release/unrelease.

***

### Foreign Currency Revaluation

**Applicable operation:** When the company has foreign currency transactions (USD, EUR, KRW, etc.) and needs to process exchange rate variances at different points in time — for proper accounting in accordance with Vietnamese Accounting Standards.

> **Example:** At the end of January 2026, the USD/VND exchange rate changes from 24,500 to 24,800 — it is necessary to revalue the balance of Account 112 (USD) and record the exchange rate variance in Account 413 or Account 515/635.

![](/files/0FGqqRjvVgp2OtrGmVwW)

Before performing the evaluation, you need to set up the exchange rate variance accounts:

* **Daily Transaction Exchange Rate Account:** The account for recording exchange rate variances arising during the period (commonly using Account 515 — Exchange Rate Gains, Account 635 — Exchange Rate Losses).
* **Period-End Revaluation Account:** The account for recording revaluation variances at month-end/year-end (commonly using Account 413 — Foreign Exchange Rate Differences).

![](/files/4LlLL3ZUNgMsDlxYRqbT)

#### Transaction Exchange Rate Variance

When you need to calculate daily transaction exchange rate variances for foreign currency cash/bank transactions.

Click **Load Data** to retrieve the list of foreign currency transactions, check the lines to process → click **Execute** to post the exchange rate variance journal entries.

> **Note:** The system automatically deletes previous evaluation results before re-posting.

![](/files/LJwXaYfmi58AHhY4yrTQ)

#### Exchange Rate Variance by Account

When you need to evaluate exchange rate variances by date range and by specific cash account (e.g., Account 1121 — USD, Account 1122 — EUR).

Enter the date range and select the account, click **Load Data** to retrieve the list, then click **Execute** to update the variances in the cash ledger and post to the General Ledger.

![](/files/hNccr691OWWKBNJjWQS5)

#### Period-End Exchange Rate Variance

At the end of the month or year, when you need to revalue all foreign currency balances at the exchange rate on the reporting date — in accordance with accounting standards.

Click **Load Data** to retrieve the list, click **Execute** to post; the system automatically generates voucher numbers.

#### Payable/Receivable Exchange Rate Variance

When you need to revalue exchange rate variances for foreign currency receivable/payable balances by entity (customer/vendor).

Click **Load Data** to retrieve the list, click **Execute** to post variances by each entity.

![](/files/lZwXvV950NEu7yFb6LYR)

* **Common Function Buttons for Exchange Rate Evaluation:**
  * Load Data: Retrieve the list of foreign currency transactions or balances to evaluate.
  * Row Checkbox: Select the transaction/balance to process.
  * Execute: Post the exchange rate variance journal entries.
  * Export Excel: Export the before/after processing list for reconciliation if the screen supports it.
  * Close: Exit the screen.
* **Operational Notes:**
  * The correct exchange rate gain/loss accounts must be configured before running.
  * It is recommended to preview/review the list first, verify the period-end exchange rate, then click **Execute**.
  * If re-running for the same period, verify that previous results have been deleted or adjusted according to system warnings.

> **System validations during processing:** Only valid foreign currency transactions are included in the list. If exchange rate variance accounts are missing or the period is locked, the system may not allow journal entry posting.


# 4.4 Cash inquiry details

### Cash Accounting Details

**Applicable operation:** When you need to consolidate or review detailed journal entries related to cash and bank deposits during the period — for reconciling cash books and verifying cash balances.

> **Example:** Review the detailed transactions of Account 111 (Cash) for January 2026 to reconcile with the month-end cash count report.

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Select **Summary** to view balances and total transactions, or **Detail** to view each individual voucher transaction.
3. Click **View Grid** to display the report.

![](/files/f69F84GyBiUfRQXXJ6Z1)


# 4.5 Report section

### Common Buttons and Options on Cash Reports

**Applicable operation:** Cash reports are used to reconcile the cash fund, bank deposits, employee advances, and receipt/payment journals. Users must select the correct period, currency, cash account, and report type before printing/exporting.

* **Common filter conditions:**
  * From Date / To Date: Time range for data retrieval.
  * Currency: Select VND or foreign currency.
  * Account: Select the cash, deposit, or advance account to track.
  * All / Detail / By Specific Account: Select the level of consolidation or specific filter.
* **Function Buttons:**
  * View Grid: Load report data based on filter conditions.
  * Print: Print cash books, bank books, or receipt/payment vouchers.
  * Export Excel: Export data for reconciliation with the cashier/bank.
  * Close: Exit the report screen.
* **Operational Notes:**
  * The cash book must be reconciled with the actual cash balance and signed receipt/payment vouchers.
  * The bank deposit book must be reconciled with bank statements for each account.
  * If figures do not match, check for receipt/payment vouchers still in Hold status or vouchers entered in the wrong period.

> **System validations when viewing reports:** The date range and account filter must be valid. Reports only reflect accurately when receipt/payment vouchers have been posted.

***

### Account 141 Detail Ledger

**Applicable operation:** When you need to track detailed employee advances (Account 141) — to see who has outstanding advances, whether they have been settled, and the remaining advance balance.

> **Example:** Check employee Nguyen Van A's advance for January 2026: advanced 10,000,000 VND, settled 7,000,000 VND → remaining advance 3,000,000 VND.

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields, select **Currency**.
2. Select the **Account** to view, choose **All** for a consolidated view or **Detail** to see each individual transaction.
3. Click **View Grid** to display the report.

![](/files/Y7tFUjIF1fkb4eMggkb3)

***

### Cash Book

**Applicable operation:** When you need to view daily total cash receipts/payments and the closing cash balance — this is a mandatory ledger for reconciliation with the cash count report.

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Click **View Grid** to display the report.

![](/files/NWgmDsSbSqyMwlHwoh1x)

***

### Detailed Cash Book

**Applicable operation:** When you need to view details of each cash receipt/payment voucher during the period — for verification, reconciliation, and tracing the origin of each cash transaction.

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Click **View Grid** to display the report.

![](/files/MR9da7jRC96sfoGzNnYR)

***

### Bank Deposit Book

**Applicable operation:** When you need to view the balance and movements of bank deposits at each bank account — for monthly bank statement reconciliation.

> **Example:** Reconcile the VND deposit account balance at Vietcombank at the end of January 2026 with the bank statement.

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields and select **Currency** (default VND).
2. Choose to view **All** accounts or filter **By Specific Account**.
3. Click **View Grid** to display the report.

![](/files/99OSk7riJlfgSNgssYTV)

***

### Cash Receipt/Payment Journal

**Applicable operation:** When you need to view a consolidated summary of all cash receipt or cash payment transactions during the period — for cash flow management and financial planning.

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Select the report type: **Cash Receipt** or **Cash Payment**.
3. Click **View Grid** to display the report.

![](/files/dSEjQ7Hl6nqHWmT46ZQG)

***

### Foreign Currency Bank Deposit Book

**Applicable operation:** When the company has foreign currency bank accounts (USD, EUR, etc.) and needs to track balance movements in the original currency — for foreign currency bank statement reconciliation.

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Filter **By Specific Account**.
3. Click **View Grid** to display the report.

![](/files/VyaXRiXeiWUNQSYGnr89)

***

### Print Payment Voucher

**Applicable operation:** When you need to print cash or bank payment vouchers for a specific time period — for archiving accounting records, approval signatures, and attaching original supporting documents.

To print payment vouchers, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Select **All** to export both cash and bank payment vouchers, or select a specific type.
3. Click **View Grid** to display the report.

![](/files/60YODetvGd0BHorpmkzf)

***

### Print Receipt Voucher

**Applicable operation:** When you need to print cash or bank receipt vouchers for a specific time period — for archiving accounting records, approval signatures, and attaching original supporting documents.

To print receipt vouchers, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Select **All** to export both cash and bank receipt vouchers, or select a specific type.
3. Click **View Grid** to display the report.

![](/files/9mYmc4orGeYS9lGKKvxf)


# 5.1 Setup section

### Fixed Asset Group Maintenance

**When to use:** To classify fixed assets by group for management and depreciation calculation in accordance with regulations. Each FA group is assigned default accounting accounts, which automate journal entries for asset additions, depreciation, and disposal.

> **Example:** Register group "Machinery and Equipment" — Historical cost account 211, Accumulated depreciation account 2141, Depreciation expense account 6274.

![](/files/AsAKKkuEU6aKd6BcQ80L)

To register a fixed asset group, the user proceeds as follows:

1. Click **Add New** to create an FA group.
2. Enter **Group Code** and **Group Name** in Vietnamese and English.
3. Select the corresponding accounting **Account** for the group.
4. Click **Save** to complete.

* **Field Descriptions:**
  * Group Code: Unique identifier for the FA group (e.g., MM – Machinery, PT – Vehicles).
  * Group Name (VN/EN): Descriptive name in Vietnamese and English.
  * Account: Historical cost account assigned to the group (e.g., Account 211, Account 213).
* **Function Buttons:**
  * Copy: Create a duplicate from the current group.
  * Add New / Save / Delete / Close: Standard operations.

> **Note:** FA groups are the basis for the system to assign default accounts when recording asset additions. Groups should be fully declared before entering detailed FA master data.

***

### Fixed Asset Maintenance

**When to use:** To register detailed management information for each fixed asset in the company: identification details, historical cost, depreciation period, and accounting accounts. This is the core master data for monthly depreciation calculation and FA reporting.

> **Example:** Register FA "Ricoh MP3055 Photocopier" — Historical cost 45,000,000 VND, depreciation 60 months, Historical cost account 2111, Accumulated depreciation account 21411, Depreciation expense account 6424.

![](/files/fr5sW9hMuaJbHPC3N3SD)

To register a fixed asset, the user proceeds as follows:

1. Click **Add New** to create an FA record.
2. Enter basic information: Code, Asset Name, Group, Quantity, Historical Cost.
3. Enter depreciation information: Number of depreciation months, Start date.
4. Declare accounting accounts for the asset.
5. Click **Save** to complete.

* **Basic Information:**
  * Code / Asset Name: Unique identifier and full name of the FA.
  * Asset Group: Select from the pre-declared FA group list.
  * Unit / Quantity: Unit of measurement and asset quantity.
  * Purchase Date: Date of purchase or date put into service.
  * Historical Cost: Total asset value (including purchase, transportation, and installation costs).
  * Serial Number / Brand / Model / Origin: Equipment identification details.
* **Depreciation Information:**
  * Depreciation Months: Useful life period per regulations (e.g., 36, 60, 120 months).
  * Start Date: Depreciation start date — the system automatically calculates the **End Date**.
  * Prior Depreciation Date / Amount / Months: Enter if the asset has prior period depreciation (mid-period data entry).
* **Accounting Accounts:**
  * Historical Cost Account: Account recording original value (e.g., Account 211).
  * Accumulated Depreciation Account: Account recording accumulated depreciation (e.g., Account 2141).
  * Depreciation Expense Account 1 & 2: Depreciation expense accounts with allocation % if allocated to multiple departments.
  * Revaluation Account / Disposal Gain-Loss Account: Accounts used for revaluation or FA disposal.
  * Cost Center / Job / Profit Center: Select corresponding allocation codes for management purposes.
* **Function Buttons:**
  * Export Grid / Import Data: Export data to Excel or import data from external file.
  * Print: Print or export PDF using template.
  * Save / Copy / Add New / Delete / Close: Standard operations.
* **Operational Notes:**
  * Historical cost must include all costs related to bringing the asset into ready-to-use condition (per VAS 03 Standards).
  * If depreciation expense is allocated to multiple departments, enter % at Depreciation Expense Account 1 and 2 so that the total equals 100%.
  * When importing data from Excel, ensure the FA group code already exists in the master data.

> **Note:** After registration, the FA will be included in the monthly depreciation calculation at **Processing → Calculate FA Depreciation**.

***

### Allocation of Prepaid Expense

**When to use:** To track and calculate monthly periodic allocation for tools/supplies or long-term prepaid expenses — items below the FA capitalization threshold but allocated gradually into expenses (Account 242 — Prepaid Expenses).

> **Example:** Register tools "Office Furniture Set" — Historical cost 12,000,000 VND, allocation 12 months, Tools account 242, Allocation expense account 6423.

![](/files/AenBKR6bnZIZpG3FYLbi)

To register prepaid expenses, the user proceeds as follows:

1. Click **Add New** to create a prepaid expense allocation.
2. Enter basic information: Code, Expense Name, Quantity, Historical Cost.
3. Enter allocation information: Number of allocation months, Start date.
4. Declare accounting accounts.
5. Click **Save** to complete.

* **Basic Information:**
  * Code / Expense Name: Identifier and descriptive name for the prepaid expense.
  * Quantity: Number of tools/supplies or expense units.
  * Historical Cost: Total expense value to be allocated.
* **Allocation Information:**
  * Allocation Months: Period for gradual expense allocation (e.g., 6, 12, 24 months).
  * Start Date: Allocation start date — the system automatically calculates the **End Date**.
  * Prior Allocation Date / Amount / Months: Enter if the expense has prior period allocation.
* **Accounting Accounts:**
  * Tools Account: Account recording tools/prepaid expense value (e.g., Account 242).
  * Allocation Expense Account 1 & 2: Expense accounts to be allocated, with % if allocated to multiple departments.
  * Cost Center / Job / Profit Center: Select corresponding allocation codes.
* **Function Buttons:**
  * Export Grid / Import Data: Export data to Excel or import data from external file.
  * Print: Print or export PDF using template.
  * Save / Copy / Add New / Delete / Close: Standard operations.
* **Operational Notes:**
  * Prepaid expenses use Account 242 per Circular 200 and Circular 133.
  * Allocation months should align with the actual useful life of tools or contract duration.
  * When allocating to multiple departments, total % at Expense Account 1 and 2 must equal 100%.

> **Note:** After registration, prepaid expenses will be included in the monthly allocation calculation at **Processing → Allocate Prepaid Expenses**.


# 5.2 Input section

### Fixed Asset Addition

**When to use:** When the company purchases, receives, is gifted, or discovers surplus fixed assets that need to be recorded in the books. The FA addition voucher updates the asset master data and can simultaneously generate an Account Payable (AP) voucher if purchased from a vendor.

> **Example:** FA Code 2017FA15 — Air Compressor 1 unit, Invoice 0000381-Yujin, historical cost 251,923,600 VND, asset group 2112 (Machinery and Equipment), UOM: Set, quantity 2, depreciation months 72. Historical cost account 2112 / Accumulated depreciation 21412 / Depreciation expense 6274.

To create a fixed asset addition voucher, the user proceeds as follows:

1. Click **Add New** or press **F3** to retrieve an existing voucher.
2. Enter general information: Voucher No., Voucher Date, Accounting Period.
3. In the detail grid, enter **FA Code**, **Quantity**, **Unit Price**, and **Tax**.
4. Click **Save** — the voucher is in **Hold** status.
5. Change to **Released** to update the FA master data in the system.

* **General Information:**
  * Voucher No. / Voucher Date / Accounting Period: Automatically generated per system configuration rules.
  * Processing Status: Select Hold to retain for review or Released to update immediately.
* **Detail Grid:**
  * FA Code: Select from the declared FA master data — the system automatically displays the name and accounts.
  * Quantity / Unit Price / Tax: Enter addition value and input VAT (if applicable).
* **Purchase Cost Allocation Tab:**
  * Used to allocate costs related to FA purchase (transportation, installation, testing) into the asset's historical cost.
* **Function Buttons:**
  * Create Payable (AP): Check to simultaneously generate an AP payable voucher.
  * Save / Copy / Add New / Delete / Close: Standard operations.
* **Operational Notes:**
  * When changing to **Released**, the system updates the FA master data and the voucher cannot be modified — corrections require an adjustment voucher.
  * FA purchase costs (transportation, installation) should be allocated in the "Purchase Cost Allocation" tab to calculate the correct historical cost.
  * If "Create Payable (AP)" is checked, ensure the vendor is already declared in the master data.

> **Note:** FA addition vouchers affect both the FA module (asset master data) and AP module (payable). After posting, the asset will appear in the monthly depreciation calculation.

***

### Fixed Asset Revaluation

**When to use:** When adjusting the historical cost or residual value of a fixed asset / prepaid expense per a revaluation decision (due to market price changes, upgrades, or government agency requirements).

> **Example:** Revalue machinery due to upgrade — increase historical cost by 10,000,000 VND, Debit Account 211 / Credit Account 412 (Asset Revaluation Surplus/Deficit).

To create an FA revaluation voucher, the user proceeds as follows:

1. Click **Add New** to create a revaluation voucher.
2. Select **Object Type**: Fixed Asset or Tools/Prepaid Expense.
3. Select the asset code to be revalued from the master data.
4. Enter the adjustment value (increase/decrease historical cost or residual value).
5. Click **Save** — the voucher is in **Hold** status.
6. Change to **Released** to update the FA value and record the revaluation difference.

* **General Information:**
  * Object Type: Select **Fixed Asset** or **Tools/Prepaid Expense** depending on the object being revalued.
* **Operational Notes:**
  * When posting, the system simultaneously updates the FA value in the master data and records the revaluation difference journal entry.
  * FA revaluation must have an authorized decision or an inventory and revaluation report.

> **Note:** FA revaluation differences are recorded in Account 412 (Asset Revaluation Surplus/Deficit).

***

### Fixed Asset Disposal

**When to use:** When a fixed asset or tools/supplies is disposed of, sold, or removed from the books due to expiration of useful life, irreparable damage, or no longer needed. The system automatically calculates the residual value and records disposal gain/loss.

> **Example:** Dispose of old printer — historical cost 15,000,000 VND, accumulated depreciation 12,000,000 VND, residual value 3,000,000 VND. Sold for 2,000,000 VND → Disposal loss 1,000,000 VND.

![](/files/IfN9AiFi68W8l3lUpysa)

To create a fixed asset disposal voucher, the user proceeds as follows:

1. Click **Add New** to create a disposal voucher.
2. Enter **Voucher No.**, **Voucher Date**, **Accounting Period**.
3. Select **Processing Status**, **Asset Type**, **Currency / Exchange Rate**.
4. Enter **Customer** (if selling), **Revenue-Expense Account**, and **Description**.
5. In the detail grid, select **Asset Code** — the system automatically displays asset information.
6. Click **Save** to complete.

* **General Information:**
  * Voucher No. / Voucher Date / Accounting Period / Document No.: Automatically generated per configuration rules.
  * Processing Status: Select Hold or Released.
  * Asset Type: Select Fixed Asset or Tools.
  * Currency / Exchange Rate: Default VND, rate 1.00.
  * Customer: Select customer if selling the asset.
  * Revenue-Expense Account: Disposal revenue-expense accounts (e.g., Account 711 – Other Income, Account 811 – Other Expenses).
  * Description (VN/EN): Describe the reason for disposal.
* **Detail Grid:**
  * Asset Code: Select the asset to be disposed — the system automatically displays: asset name, account, quantity, historical cost, accumulated depreciation, residual value, and monthly depreciation amount.
* **Function Buttons:**
  * Print Preview / Export Excel: Preview or export data to Excel file.
  * Add New / Save / Delete / Close: Standard operations.
* **Operational Notes:**
  * Disposed assets will be removed from the depreciation schedule starting from the accounting period of the disposal voucher.
  * The difference between disposal income and residual value is recorded in Account 711 (gain) or Account 811 (loss).
  * An FA disposal report should be prepared before recording in the software.

> **Note:** Disposal vouchers affect the FA master data (asset decrease), the accounting ledger (disposal journal entry), and FA reports. Ensure the accounting period is open before processing.


# 5.3 Process section

### Calculate FA Depreciation

**When to use:** At the end of each month, the accountant needs to calculate depreciation for all fixed assets currently in use. The system automatically calculates the depreciation amount using the straight-line method based on the declared historical cost and depreciation months, then records the depreciation journal entry in the accounting ledger.

> **Example:** Calculate depreciation for Jun/2026 for all FA — Debit Account 642/627 (Administrative/Production Expenses) / Credit Account 214 (Accumulated Depreciation). Example: Photocopier with historical cost 45,000,000 VND, depreciation 60 months → monthly depreciation 750,000 VND.

![](/files/hlBnDDkbJcJswv8Mwwqz)

To calculate monthly FA depreciation, the user proceeds as follows:

1. Enter the **Accounting Period** for depreciation calculation — the system automatically loads all assets into the grid.
2. Review the asset list and depreciation amounts on the grid.
3. Check the assets to be depreciated (or select all).
4. Click **Execute** to record the depreciation journal entry in the accounting ledger.

* **Operational Notes:**
  * Only FAs within their depreciation period (not expired, not disposed) appear on the grid.
  * If the month has been previously calculated, the system will warn — verify before recalculating.
  * Depreciation journal entries are recorded using the accounts declared in the FA master data.

> **Note:** Depreciation calculation should be performed after completing all FA addition/disposal vouchers for the month to ensure accurate figures.

***

### Allocate Prepaid Expenses

**When to use:** At the end of each month, the accountant needs to allocate prepaid expenses (tools/supplies, prepaid insurance, prepaid rent...) into period expenses. The system automatically calculates the allocation amount using the straight-line method based on the declared historical cost and allocation months.

> **Example:** Allocate prepaid insurance expense for Jun/2026 — Debit Account 642 (Administrative Expense) / Credit Account 242 (Prepaid Expense). Example: Insurance 12,000,000 VND allocated over 12 months → monthly allocation 1,000,000 VND.

![](/files/Dh1BriAvy5fQbTcSPrSd)

To calculate monthly prepaid expense allocation, the user proceeds as follows:

1. Enter the **Accounting Period** for allocation — the system automatically loads all expenses into the grid.
2. Review the expense list and allocation amounts on the grid.
3. Check the expenses to be allocated (or select all).
4. Click **Execute** to record the allocation journal entry in the accounting ledger.

* **Operational Notes:**
  * Only expenses within their allocation period (not expired) appear on the grid.
  * In the final allocation month, the system calculates the remaining balance to ensure total allocation equals historical cost.
  * Should be performed after fully declaring new prepaid expenses for the month.

> **Note:** Prepaid expenses (Account 242) and FA depreciation (Account 214) are two important month-end processes — both should be completed before running financial statements.


# 5.4 Fixed asset Inquiry section

### Fixed Asset Journal Detail

**When to use:** To look up detailed journal entries related to fixed assets within a time period: additions, depreciation, revaluation, disposal. This report helps accountants cross-check FA data with the general ledger and confirm recorded transactions.

> **Example:** View depreciation journal detail for Jun/2026 to cross-check Account 214 balance on the general ledger.

![](/files/dyg0hfsdbHff8tAY3Ppg)

To view the fixed asset journal detail report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Select the report type: **Asset Addition**, **Asset Depreciation**, or **Expense Allocation**.
3. Click **View Grid** to display the report.

* **Report Types:**
  * Asset Addition: Lists FA addition vouchers in the period — amounts, Debit/Credit accounts, asset codes.
  * Asset Depreciation: Lists depreciation journal entries recorded in the period — depreciation expense, accumulated depreciation.
  * Expense Allocation: Lists prepaid expense (tools/supplies) allocation entries recorded in the period.
* **Operational Notes:**
  * Data can be exported to Excel for cross-checking with the general ledger or financial statements.
  * Only posted journal entries are displayed — Hold vouchers do not appear.

> **Note:** Use this report to cross-check with general ledger accounts 211, 214, 242 to ensure FA data accuracy.


# 5.5 Report section

### Common Buttons and Options on Fixed Asset Reports

**When to use:** Fixed asset reports are used to reconcile historical cost, depreciation, prepaid expense allocation, and asset status. The user must select the correct period/timeframe before generating reports.

* **Common Filter Conditions:**
  * Date / Month-Year: Period for viewing depreciation or allocation.
  * From Date / To Date: Time range for viewing additions/disposals or asset lists.
  * Asset Group / Status: Filter assets by group or status if the screen supports it.
* **Function Buttons:**
  * View Grid: Load report data.
  * Print: Print the report using template.
  * Export Grid / Export Excel: Export asset, depreciation, or allocation lists for record keeping.
  * Close: Exit the report screen.
* **Operational Notes:**
  * Before viewing the depreciation schedule, ensure depreciation has been calculated for that month.
  * Before viewing the allocation schedule, ensure prepaid expenses have been declared and allocated for the correct period.
  * If figures do not match the general ledger, cross-check addition/disposal vouchers, depreciation schedule, and GL journal entries.

> **System validations on report viewing:** The reporting period must be valid; report data depends on the depreciation/allocation processing steps already completed.

***

### Monthly FA Depreciation Schedule

**When to use:** To view the consolidated depreciation data for all fixed assets in a specific month: historical cost, accumulated depreciation, monthly depreciation, and residual value. This report supports depreciation journal entry reconciliation and financial statement preparation.

> **Example:** View the depreciation schedule for Jun/2026 to verify total depreciation expense before preparing the balance sheet.

![](/files/wW7p2fXeCgEHrzyhyd0S)

To view the report, the user proceeds as follows:

1. Enter the accounting period in the **Date** field (Month – Year).
2. Click **View Grid** to display the report.

***

### Fixed Asset Detail List

**When to use:** To view the detailed list of each fixed asset added/disposed during a time period, including: asset code, name, group, historical cost, purchase date, status.

> **Example:** Generate FA detail list from 01/01/2026 to 30/06/2026 for mid-year asset inventory.

![](/files/U9HTJrrZ0B2x58sz2hHX)

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Click **View Grid** to display the report.

***

### Fixed Asset Summary Report

**When to use:** To view a consolidated report on the fixed asset situation during the period: opening balance, additions, decreases, closing balance — classified by asset group. This is a mandatory report in the financial statement notes.

> **Example:** Generate the FA summary report for 2026 for financial statement notes.

![](/files/8ArpPRetwR4H26KsPZ5F)

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Click **View Grid** to display the report.

***

### Prepaid Expense Allocation Schedule

**When to use:** To view the consolidated allocation data for tools/prepaid expenses in the period: historical cost, accumulated allocation, monthly allocation, and remaining value. Used for reconciling Account 242 balance.

> **Example:** View the prepaid expense allocation schedule for Q2/2026 to reconcile Account 242 balance on the general ledger.

![](/files/VEWdMPRO5bRZplLN1hP5)

To view the report, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Click **View Grid** to display the report.

***

### Fixed Asset Master List

**When to use:** To view the complete list of all fixed assets currently in the system, including assets in use, disposed, or pending processing.

![](/files/ZKTBWQizuofIjmmm2GrF)

> **Note:** All reports can be exported to Excel using the **Export Grid** button for printing and archiving.


# 6.1 Setup

### Category List

**When to use:** To classify materials and goods by major groups (e.g., Raw Materials, Finished Products, Merchandise, Tools/Supplies) for inventory management by functional group.

1. Click **Add New** to create a material category.
2. Enter **Code** and **Category Name**.
3. Click **Save** to complete.

![](/files/ahTcEbnxZakby0RhZQ9O)

***

### Group List

**When to use:** To classify materials in more detail by sub-groups within each category, and assign default warehouse account, cost of production account, and revenue account for the group. These accounts are automatically applied when creating inventory vouchers.

> **Example:** Register group "Main Raw Materials" under Raw Materials category — Warehouse account 1521, Production cost account 6211, Revenue account 5111.

1. Click **Add New** to create a material group.
2. Enter **Code** and **Group Name**.
3. Select **Material Category** from the declared category list.
4. Select **Warehouse Account**, **Production Cost Account**, **Revenue Account**.
5. Click **Save** to complete.

![](/files/xV23FbkpiVW2sp8PnMzo)

***

### Warehouse List

**When to use:** To register storage locations for materials and goods in the company: raw material warehouse, finished product warehouse, branch warehouse. Warehouse codes are used in all inventory receipt/issue vouchers.

1. Click **Add New** to create a warehouse.
2. Enter **Code** and **Warehouse Name**.
3. Click **Save** to complete.

![](/files/NKY25tdV2wdEjEruU4jX)

***

### Item Master

**When to use:** To register detailed information for each item/material in the warehouse: code, name, group, default warehouse, unit of measurement, and accounting accounts. This is the core master data for all inventory vouchers and cost calculation.

> **Example:** Register item "100% Cotton Fabric" — Code: VC100, Group: Main Raw Materials, Warehouse: Raw Material Warehouse, UOM: meter, Warehouse account 1521.

![](/files/6xJgeeWSRsTQumwGeDgb)

To register an item, the user proceeds as follows:

1. Click **Add New** to create an item.
2. Enter **Item Code** and **Description** in Vietnamese and English.
3. Select **Group Code**, **Warehouse Code**, and **Unit of Measurement** on the General Information tab.
4. On the Account Information tab, declare warehouse, production cost, and revenue accounts.
5. Click **Save** to complete.

* **General Information:**
  * Item Code / Description (VN/EN): Unique identifier and descriptive name.
  * Group Code: Select from declared groups — the system automatically assigns default accounts.
  * Warehouse Code: Default storage warehouse for the item.
  * Unit of Measurement: Measurement unit (e.g., kg, meter, piece, set).
* **Account Information:**
  * Warehouse / Production Cost / Revenue Account: Default accounting accounts. If left blank, the system uses the group's accounts.
* **Function Buttons:**
  * Export Excel / Import Data: Export data to Excel or import from external file.
  * Copy / Add New / Save / Delete / Close: Standard operations.

> **Note:** Item master should be fully declared before creating inventory vouchers. Bulk import from Excel is available for large item counts.

***

### Unit of Measurement List

**When to use:** To register measurement units used in inventory management: kg, meter, piece, set, carton, liter...

1. Click **Add New** to create a UOM.
2. Enter **Code** and **Name**.
3. Click **Save** to complete.

![](/files/G6SzyTO0Dabpo4irjrYc)

***

### Opening Balance Input

**When to use:** When starting to use the software or migrating from an old system, enter the opening inventory balance (as of Dec 31 of the prior year) so the system has a basis for calculating issue prices and reconciling inventory.

> **Example:** Enter opening balance for Raw Material Warehouse at 31/12/2025 — e.g., Cotton Fabric: 500 meters, value 75,000,000 VND.

![](/files/sBmy7L0VJaU97NOoWUOI)

To enter opening inventory balance, the user proceeds as follows:

1. Enter the **Opening Date** (Dec 31 of prior year).
2. Click **Load Data** to load the item list into the grid.
3. Enter quantity and inventory value for each item.
4. Click **Save** to complete.

* **Operational Notes:**
  * Opening inventory balance must match the prior period ending balance of accounts 152/155/156 on the general ledger.
  * Opening balance should be entered before creating inventory vouchers for the new period.

> **Note:** Opening inventory balance is the basis for the system to calculate issue prices (weighted average, FIFO). Incorrect entries will affect cost of goods sold.


# 6.2 Voucher Input

#### a) Input raw material data

![](/files/7sfDymCWUB7xTCQWjUrT)

* This form is used to input data of purchased raw material, goods, and tools.
* There are three tabs for data input:
* *General information:* Key in item ID, quantity, unit price, tax.
* *Other expenses:* Key in other expenses related to purchasing items. User needs to take in the purchasing expenses which already recorded in the AP module.
* *Expense allocation:* Allocate purchasing expense into an item’s input unit price.

#### b) Stock in finished products

![](/files/VcMgRGnsCE3klROSdmo1)

* This form is used to input the quantity of the finished goods.
* Choose item ID and finished goods quantity, in WIP account, user select account 154. Finished goods input unit price is automatically updated when production cost is calculated.

#### c) Other Receipt

![](/files/mXhIRnzNy4REi4Jzikez)

#### d) Return Purchasing Order

* This form is used to input data in the case of raw materials, goods, tools are returned to supplier.
* Choose Voucher which return, then adjust quantity to return. Or can input items one by one

![](/files/DFTzcLBBa56oe1h8RHOU)

#### e) Items released for production

![](/files/6Q4OgtgBCQCi1MKGe1Bg)

* This form is used to input data in case raw material, and tools are issued for production.
* Select quantities issued for production, output unit price is automatically updated when production cost is calculated.

#### f) Items released for sales

![](/files/CQsYuKIgJc0DODv6qoSd)

* This form is used in case finished goods, goods, raw material released for sales.
* Determine quantities for sales, and the output unit price is automatically updated when production cost is calculated.
* Notice: In the event that raw material is issued for sales, expense accounts must be adjusted from account 621 into the cost of goods sold account 632.

#### g) Other issue

![](/files/2fW6w6DjzFHUYsnZWfWp)

#### h) Sales return

![](/files/5b7oU6v4xY0cHGUuhdiH)

* This form is used for data input in the situation where raw material, goods, finished goods delivered back by customers.
* Select batch number of the Voucher previously inputted, made the adjustment for quantities of goods returned.

#### i) Adjustment Transaction

![](/files/jiMobKCqtbwO9gprdOjP)

* This form is used for adjust data ending with amount or quantity
* Example 1: Ending value of item have 0 is quantity and 1 is amount , this transaction to adjust to Ending 0 is quantity and 0 is amount ( This one maybe have in case using round formula …)
* Example 2: Ending period have difference between actual warehouse and system …

#### j) Input work-in-progress inventory.

![](/files/he7xgyHQxRwLshspM3zD)

* This form is used to input the closing balance of work-in-progress inventory and equivalent completion rate.


# 6.3 Production cost calculation & Cost of sales calculation (Process)

### Period-End Inventory Processing Workflow

**When to use:** At the end of each accounting period (usually month-end), the inventory accountant must execute a 5-step sequential process to: post inventory vouchers, calculate raw material issue prices, apply finished product receipt prices, calculate cost of goods sold, and transfer data to the general ledger. This is a mandatory process before preparing financial statements.

> **Example:** Process inventory for Jun/2026 — Post all receipt/issue slips, apply weighted average pricing for raw material issues, calculate finished product cost from account 154, apply COGS to account 632, transfer to GL.

![](/files/YJhuSXHjkBeD2NukdmPt)

To execute the inventory processing workflow, the user proceeds as follows:

1. Enter the date range in the **From Date / To Date** fields.
2. Click **Process** to start the 5-step workflow.

![](/files/XxA7wpUnEyNVoF9X2H1g)

![](/files/lf0FowPUunvY3dOSvtAj)

The workflow consists of 5 sequential steps:

***

**Step 1 — Batch Post Vouchers**

Batch-post inventory vouchers (receipt/issue/transfer/adjustment) from Hold to Released status.

1. Select display scope: **All** for all vouchers, or filter by **module**.
2. Check individual vouchers or check the column header to select all.
3. Click **Execute** to batch-post.
4. Click **Close** to exit.

![](/files/7tF7LKuOuRx1rtCJuJvS)

***

**Step 2 — Calculate Raw Material Issue Price**

Calculate issue unit price for all raw materials in the period using the selected method.

1. Select **Pricing Method**:
   * Period weighted average: Calculate issue price based on the full-period average (most common, per Circular 200).
   * Moving average: Calculate based on each receipt/issue transaction.
2. Click **Load** to load items requiring pricing for the selected period.
3. Click **Calculate** to compute and apply issue unit prices.
4. Review results on the grid — click **Save** to confirm.

![](/files/qfBT5sra1pEzMGxzMx0r)

***

**Step 3 — Calculate Finished Product Receipt Price**

Calculate finished product receipt unit price from production costs in the period (Account 154 → Account 155).

1. Click **Load** to load finished products received in the period.
2. Click **Calculate** to compute receipt unit prices from production costs.
3. Review results — click **Save** to confirm.

![](/files/DXx2ZuE6ma5N5vc2S5di)

***

**Step 4 — Calculate Cost of Goods Sold**

Update cost of goods sold (Account 632) for sales issue vouchers in the period based on issue prices calculated in Step 2.

![](/files/WmP7PbDSlFDpO3S1vV4Z)

***

**Step 5 — Transfer to Ledger**

Transfer all inventory data (receipts, issues, COGS) to the General Ledger (GL). After this step, inventory data is reflected in GL accounts 152, 155, 156, 632.

![](/files/04FTe8AEr3PVK350vXfU)

* **Operational Notes:**
  * Steps must be executed in the correct order — do not skip or reorder steps.
  * If errors are found in a prior step, delete the results and re-execute from that step.
  * Ensure all inventory vouchers for the period are fully entered before running the process.
  * Backup data before running the processing workflow.

> **Note:** This 5-step process must be completed before running period-end closing in the GL module and before preparing financial statements.


# 6.4 Report

### Inventory Reports

**When to use:** To check and reconcile inventory data: stock balance, receipt/issue details, stock cards, material ledgers, and inventory status by period. Reports serve inventory management, reconciliation with general ledger (Accounts 152/155/156), and financial statement preparation.

> **Example:** View the inventory receipt/issue/balance report for Jun/2026 to reconcile Account 152 balance on the general ledger, preparing for semi-annual stock count.

Report types:

* **Stock Card / Material Detail Ledger:** Track receipts, issues, and balance of each material in chronological order — equivalent to physical stock card per form S12-DN (Circular 200).
* **Receipt Detail / Issue Detail:** Check receipt or issue vouchers for a time period, down to individual vouchers.
* **Receipt Summary / Issue Summary:** View consolidated receipt or issue data by material, warehouse, or group — without voucher-level detail.
* **Receipt/Issue/Balance / Inventory Status:** Reconcile opening balance, receipts, issues, and closing balance — equivalent to the consolidated NXT report per form S11-DN.
* **Inventory Transactions:** Trace all inventory transactions when detailed journal-level verification is needed.

To view a report, the user proceeds as follows:

1. Select the report type from the list.
2. Enter the date range in the **From Date / To Date** fields.
3. Select **Warehouse**, **Material Group**, **Item Code**, or other filter conditions as required.
4. Click **View Grid / Preview** to display the report, or **Print / Export Excel** for archiving.

![](/files/uSdWQiHlCW91Y4FNa5BE)

> **Note:** Inventory report data is only accurate after completing the 5-step processing workflow at **Processing → Production Cost & COGS Calculation**. If the workflow has not been run, COGS and inventory balances may not be updated.


# Production Cost Calculation

**Applicable operation:** When a manufacturing company needs to calculate product cost at the end of the period. SmartBooks supports multiple cost calculation methods: by BOM (Bill of Materials), simple method, coefficient method, selling price method, and step-by-step method. Each method is suitable for specific types of manufacturing operations.

> **Example:** At month-end, the accountant calculates the production cost of LED lamps — aggregating direct material costs (Account 621), direct labor costs (Account 622), and manufacturing overhead (Account 627) into Account 154, then allocating to each finished product stocked in warehouse (Account 155).

***

### Cost Calculation Methods

SmartBooks supports the following methods:

| Method            | Applied to                                              | Characteristics                                                              |
| ----------------- | ------------------------------------------------------- | ---------------------------------------------------------------------------- |
| **By BOM**        | Companies with material norms for each product          | Accurately calculates materials per norm, compares actual vs. norm variances |
| **Simple**        | Simple manufacturing, few products                      | Divides total costs evenly among manufactured products                       |
| **Coefficient**   | Companies producing similar products of different sizes | Converts products to a standard product using coefficients                   |
| **Selling Price** | Companies allocating costs by selling price ratio       | Allocates costs to products based on selling price                           |
| **Step-by-Step**  | Multi-stage manufacturing (workshops)                   | Calculates costs by each production stage                                    |

***

### BOM Method (Bill of Materials)

Applied to companies that have established a Bill of Materials (BOM) for each product. This method accurately calculates the amount of materials consumed for each product based on norms, while also identifying variances between actual usage and norms.

The process consists of 11 steps:

**Step 1 — Establish the BOM for each product**

Declare the list of materials and quantities required to produce 1 unit of product. Each product may use from 1 to 100 types of materials.

> **Example:** LED lamp NIBA-07-CT requires 4 types of materials: 7W LED PCB (0.570 kg), LED E27 CAP (0.758 kg), LED BULB A60 HOUSING 7W (0.852 kg), LED DRIVER 7W (0.570 kg).

**Step 2 — Summarize the quantity of finished products received into warehouse during the period**

The system consolidates data from finished product warehouse receipt slips entered during the period.

**Step 3 — Summarize work-in-progress products and calculate equivalent completed products**

Enter the quantity of work-in-progress at period-end and the completion percentage. The system automatically converts to equivalent completed products.

> **Note:** A single product code may have multiple WIP percentages (beginning, middle, end of the production process). The system will aggregate into total equivalent completed products for each code.

**Step 4 — Calculate the quantity of products manufactured during the period**

Using the production balance equation:

> Products manufactured in period = Finished products received + WIP ending − WIP beginning

**Step 5 — Calculate materials per BOM for manufactured products**

Multiply the BOM material norms (Step 1) by the quantity of products manufactured (Step 4) to calculate total material consumption per BOM.

**Step 6 — Summarize actual materials issued from warehouse**

The system automatically retrieves data from material issue slips. The material issue costing must be completed before this step.

**Step 7 — Compare actual vs. norm variance**

Identify material variances between actual and norm:

* Actual materials > Norm: The variance is directly recorded to COGS (Debit Account 632 / Credit Account 621).
* Actual materials < Norm: The accountant may adjust the norms in Step 1.

**Step 8 — Determine materials for cost calculation**

After processing variances, the material value for cost calculation is either actual or norm value (depending on each material code).

**Step 9 — Calculate production cost for each product**

Allocate labor costs (Account 622) and manufacturing overhead (Account 627) to each product based on the material cost ratio. Unit cost is calculated as a weighted average including beginning WIP.

**Step 10 — Calculate ending WIP value**

> Ending WIP value = Equivalent completed products (Step 3) × Unit cost (Step 9)

**Step 11 — Determine finished product warehouse receipt value**

> Finished product receipt value = Beginning WIP + Production costs incurred during period − Ending WIP
>
> Unit cost = Total finished product receipt value ÷ Total finished product quantity received (Step 2)

***

### Simple Method

Applied to simple manufacturing companies with few product types. This is the simplest method — dividing total costs evenly among total manufactured products.

The process consists of 6 steps:

1. Summarize finished products manufactured during the period.
2. Summarize work-in-progress and calculate equivalent completed products.
3. Calculate the quantity of products manufactured during the period.
4. Calculate production cost: Divide total costs by total manufactured products, multiply by the quantity of each type.
5. Calculate ending WIP value.
6. Determine finished product warehouse receipt value.

***

### Coefficient Method

Applied to companies manufacturing products with similar characteristics but different sizes (e.g., glass bottles 1L, 0.5L, 250ml). Select one product as the standard and convert other products using coefficients.

The process consists of 9 steps:

1. Select the standard product and declare coefficients for each product.
2. Summarize finished products manufactured during the period.
3. Summarize WIP and calculate equivalent completed products.
4. Calculate the quantity of products manufactured during the period.
5. Convert manufactured products to standard products (multiply by coefficient).
6. Calculate production cost for the standard product (weighted average including beginning WIP).
7. Recalculate production cost for each product type (multiply by reverse coefficient).
8. Calculate ending WIP value.
9. Determine finished product warehouse receipt value.

***

### Selling Price Method

Applied when the company wants to allocate manufacturing costs to each product based on selling price ratio. Products with higher selling prices will be allocated more costs.

The process consists of 7 steps:

1. Declare selling prices for each finished product code.
2. Summarize finished products manufactured during the period.
3. Summarize WIP and calculate equivalent completed products.
4. Calculate the quantity of products manufactured during the period.
5. Calculate production cost for products based on selling price ratio.
6. Calculate ending WIP value.
7. Determine finished product warehouse receipt value.

***

### Step-by-Step Method

Applied to companies manufacturing through multiple stages (processes/workshops). Costs are aggregated and allocated by each stage, then production cost is calculated for each product group in each stage.

**Initial Setup:**

1. **Create Cost Codes:** Declare cost codes for each group (621/622/627) and assign to stages and allocation methods.
   * Cost group: 621 (Direct Materials), 622 (Direct Labor), 627 (Manufacturing Overhead).
   * Stage: Assign costs to a specific stage or "All" if used for multiple stages.
   * Allocation method: Product-specific, proportional, or custom.
2. **Set up allocation ratios by stage:** Declare cost allocation ratios for each stage and applicable period.
3. **Set up allocation ratios by product group:** Declare allocation coefficients for each finished product group in each stage.
4. **Set up allocation ratios by individual product:** Declare detailed allocation coefficients for each product code.

***

### Executing the Cost Calculation

After completing the setup, execute the cost calculation as follows:

1. Enter the **cost calculation period** (From Date — To Date).
2. Enter the **ending WIP quantity** and **equivalent completion percentage** for each cost group (621, 622, 627).
3. Click **Calculate Cost** — the system automatically:
   * Aggregates material, labor, and overhead costs by each stage.
   * Allocates costs to product groups and individual products.
   * Calculates ending WIP value.
   * Determines unit cost for each product.
4. Review results on the grid and click **Save** to confirm.

* **Operational Notes:**
  * Material issues and material issue costing must be completed before calculating production cost.
  * Ending WIP quantities must be confirmed through physical inventory count.
  * Results can be exported to Excel for reconciliation and archiving.

> **Note:** The unit production cost after calculation will be used in the **Finished Product Receipt Costing** step (Step 3 in the 5-step inventory processing procedure). Ensure the cost calculation is run before executing the period-end inventory processing procedure.


# 7.1 BOM

Select method from Company Information

<figure><img src="/files/BeoCMYyGENCKEpu1tq1f" alt=""><figcaption></figcaption></figure>

## BOM

### **Steps of Costing calculation under BOM**

<figure><img src="/files/LUZm0Z6Fs1mHl2G4ACcB" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/BTS-L92GXGtMLtJVobx6Uy_CxLHqgLzAVGZrQbcqICS-BZSQlfNG1ofKDF7XwXWwVmrYUUjyEPs7SVwgCF56UL2cXxCliLomZdUAtZmkubnBEOcM8ZL6qtnS-D8-ssOIiWHrLMofDQ-hLtfwoKrC57fkALicDug4" alt=""><figcaption></figcaption></figure>

### Step 1: Setting up the Bill of Materials (BOM) for each product

What materials are required to manufacture Product A?, What quantity of each material is needed for one finished product?

Each product can use from 1 -> 100 materials (Can be customized if the number of materials is more than 100). Materials can set up according to kg, pcs , metre, bottles ( depending on each type of product )

In this step, when setting up on smart book will create the registration section for the Bill of Materials (BOM) of each product and create Excel file to import in cases where the company has a lot of the product code .

Check the figure below for details

For example: 1 product needs to use 4 main material and the norm of each type of material is detailed in kg.

| FGCode     | Material code           | Norms/Quota kg |
| ---------- | ----------------------- | -------------- |
| NIBA-07-CT | 7W LED PCB              | 0.570          |
| NIBA-07-CT | LED E27 CAP             | 0.758          |
| NIBA-07-CT | LED BULB A60 HOUSING 7W | 0.852          |
| NIBA-07-CT | LED DRIVER 7W           | 0.570          |

![](/files/EG5gm5minqIYv1a8ROuD)

<figure><img src="https://lh7-us.googleusercontent.com/NHBr3ernKDhBhN0LjBSpTWzqgcIE_dWYe7ujT_pRtVIexCW2d7FAzg2Lgp4sd3tF855eyK1P1PeDps8QqXKq0qtbXbcX-EuXXQH2PW0mU-_3vZYNSdqsHU6hODXojbxQ_FyJurux64iauVTohvw_tCN_gtPmW7nP" alt=""><figcaption></figcaption></figure>

### Step 2: Summary of finished goods (FG) import to the warehouse during the period

In this step, input the data into the SB on the finished goods import voucher.

<figure><img src="/files/0grWgwsjuGEdPi3Rxk8x" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/yJtc34-kPL6mG3BJMyjIk0zh-IYk1b6O5hjOafQX2kVLy1_m0Y9YNl6C8SpY_genwNPr1x231tLP9yCadOh--O8qQ54Y7ih8ERlmewxsuALlgTgoYvZEdmv7Lo_pBZkLy2h6FDIBBbmkTkvctBN5IIFtFJoqHSLU" alt=""><figcaption></figcaption></figure>

### Step 3: Summary of work-in- progress (WIP) and convert to finished goods

The software will create a separate section for importing unfinished goods and completion rate and set up the formula to converted from unfinished goods into equivalent finished goods.

Note: A product can have many completion rates. Because, it can be at the beginning, middle or ending stage of manufacturing process.

For example :

| Code     | Name                         | WIP qty (a) | Ratio (b) | FG equivalent (c =a\*b) |
| -------- | ---------------------------- | ----------- | --------- | ----------------------- |
| DUOI DEN | Plastic lamp holder (NLH100) | 250         | 65%       | 162.50                  |
| DUOI DEN | Plastic lamp holder (NLH100) | 150         | 80%       | 120.00                  |
| DUOI DEN | Plastic lamp holder (NLH100) | 6,816       | 50%       | 3,408.00                |
| DUOI DEN | Plastic lamp holder (NLH100) | 538         | 70%       | 376.60                  |
| DUOI DEN | Plastic lamp holder (NLH100) | 9,346       | 35%       | 3,271.10                |

<br>

After calculating the equivalent products with different unfinished rates, the software will sum up each of product code which converted to the equivalent product. As in the above example, after calculating WIP with different percentages, the total of equivalent FG of this code will be shown as follows:

| Code     | Name                         | WIP qty a | Ratio | FG equivalent |
| -------- | ---------------------------- | --------- | ----- | ------------- |
| DUOI DEN | Plastic lamp holder (NLH100) | 17,100.00 |       | 7,338.20      |

Each WIP code is assembled into each line and show the total of final equivalent converted FG, because the result of this step will be used to calculate the value of WIP in Step 9.

<figure><img src="/files/UMFvMnhoYGi5e5XxZnSw" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/MioIAXFix4sUBhV6fj9J" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/jCDrMEWcszazXw9jjF_PRT6psgFb30GG8q3Pm-9yK_i_9b-47I7ChUbwlv6ote9zzdopy8X7OjxoOZ295QfJStxC_fUdAX69d2B5euyASkebI0C86Nnz2VZFY6IndUeXWzEkM3plI1tVm0PSbYGHtGHNNf4YkCVp" alt=""><figcaption></figcaption></figure>

### Step 4 : Calculate the number of products manufacturing during the period

There is always a logic in the manufacturing as follows :

WIP at the beginning of the period + the product manufacturing during the period -> manufacturing -> FG + WIP at the ending of the period.

Therefore , the formula of the manufacturing process:

WIP at the beginning of the period + the product manufacturing during the period = FG + WIP at the ending of the period.

Then, knowing the 3 factors of this equation will calculate the remaining factors. And here, 3 values are always defined as:

1\. Quantity of WIP at the beginning the period (from the previous the period forward),

2\. FG manufactured during the period and

3\. WIP at the end of the period (provided by the customer's inventory)

🡺 Products manufactured during the period = FG + WIP at the ending of the period – WIP at the beginning of the period

On the SB will be setup to calculate the amount of manufactured products

<figure><img src="/files/6BmxgeHbslzZ8ncJoB8K" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/0rqAwovnT984B4k4DIe9FxVnim1z5KA8MmSdflhcYjpwX7Wu5U2kTNbQbwXnHDQ0umDL01EuWYBVK-aAsfqyP283txlF0lprz68dqR3of4QOrh9Lm4JCqww3HvfpaFtMhQDy2dLylrDv-G4RWpBmR8plhlurhHA0" alt=""><figcaption></figcaption></figure>

### Step 5: Calculate the amount of material according to the BOM for the number of manufactured products

At this step, SB will setup the formula to calculate the number of material according to norms (already set up in Step 1) for the products manufacturing during the period ( already calculated in Step 4)

| FGCode     | RMCode                  | Norms kg (a) | Qty products (b) | Material used by BOM (c)=(a)\*(b) |
| ---------- | ----------------------- | ------------ | ---------------- | --------------------------------- |
| NIBA-07-CT | 7W LED PCB              | 0.570        | 58,315           | 33.230                            |
| NIBA-07-CT | LED E27 CAP             | 0.758        | 58,315           | 44.225                            |
| NIBA-07-CT | LED BULB A60 HOUSING 7W | 0.852        | 58,315           | 49,697                            |
| NIBA-07-CT | LED DRIVER 7W           | 0.570        | 58,315           | 33.230                            |
| NIBA-07-WT | 7W LED PCB              | 1,000 yen    | 26,366           | 26,366                            |
| NIBA-07-WT | LED E27 CAP             | 1,000 yen    | 26,366           | 26,366                            |
| NIBA-07-WT | LED BULB A60 HOUSING 7W | 1,000 yen    | 26,366           | 26,366                            |
| NIBA-07-WT | LED DRIVER 7W           | 1,000 yen    | 26,366           | 26,366                            |

Note: A product will use many materials for manufacturing so the formula will set up to fully calculate all the materials codes which are used to manufacture a finished goods code.

### Step 6: Summary of output materials in practice by product code

This step is quite similar to the step of setting up materials for each specific product code, because this data is the actual output materials of customer.

SB should have an import form because with many finished goods, it will not be possible to input manually.

| RMCode                  | Output material in practice |
| ----------------------- | --------------------------- |
| 7W LED PCB              | 34,918.19                   |
| LED E27 CAP             | 45,909.50                   |
| LED BULB A60 HOUSING 7W | 51,385.13                   |

![](/files/hxFg4EHp2jbSeHoPxKuZ)

<figure><img src="https://lh7-us.googleusercontent.com/c1Y90kulZwGjouwcefDV_4fFYGh1dhN1uG5YXm9JrhDUjU1k--M-LMq_RyQYSXx5ZDAAD-99lXjkTfTatwmEtmIlMu4sCabTWF5MbmjLC4O5LjJ8UcFJA1coY7M9JHv1CcK0eVTXKnBrt8dymylDyn9GF82D5KPf" alt=""><figcaption></figcaption></figure>

### Step 7: Compare the difference between the output materials in actual and the norm of materials

After obtaining the quantity of output material in actual and output warehouse according to the norm. This step needs to determine the difference in the quantity of materials between the actual and norm.

In fact, there is always a difference between the actual quantity of output material and the material built on the norm.

#### Case 1: output material in actual > material according to the norm.

In terms of accounting regulations: in case the output materials in actual > the output materials according to BOM. The difference will be recorded in the cost of goods sold

For example: Actual output materials is 100, norm is 75. The difference of 25 will be recorded directly in cost of goods sold (Account No. 632)

The accouting entry on SB when output materials for this case as follows:

1 / The output materials according to norms:

Debit 621 / Credit 152: 100

2 / Materials that SB calculate according to BOM: 75

3 / Transfer material to calculate the costing

Debit 154: 75

Debit 632: 25

Credit 621: 100

#### Case 2: Output material in actual < the norms

In addition, in case of the output material in actual is smaller than the material norm, in this case the accountant can go back to step 1 to adjust the material norm for each product.

Therefore, SB needs to set up 2 formulas to handle these 2 cases. Because there will be output material > material norm and output material < material norm in some material codes.

🡺Check the excel file for details

<figure><img src="/files/5kVD2Aw1V0v6HI61fFms" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/z6cTrVU5xSLQS4diLIrHNxlMpzFNUHP9QTzXOu-dlk2PDgfCwtoetZEMKvJ3WdbroPpyBJO7PoQDo_EKvJPTYKy-lMkAt4CFL_tHrYTQ4KL0hnrJ7elzFv0aPw6nt-HcMWkdfBV8chZ0S2LSC_PGnstM4TC1-Z0k" alt=""><figcaption></figcaption></figure>

### Step 8: Determine the number of materials to calculate the costing

After completing step 7, the amount of materials to calculate cost of goods manufactured will be the actual or norm materials depending on each materials code.

### Step 9 : Calculate cost for each product

This step will allocate the labor cost and overheads cost to each product according to the cost of material. The labor cost and overheads cost are collected and uploaded in the costing section as the table below:

<figure><img src="/files/yQNmPjcoCCsmol6Hn68a" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/war31YTlWBTIZ9bCxL8dwkjwFdb389nSkl57UPC9MTF5UuoGrFxBzxeH5Kjv-FBj-SnL5Jv5qWxGSF6HZ3xMW4-9s3zqDFh73R-ICSoYz9u9N-X2mo73coxezMGeTW1SyRao4yEZxNidIL9Mifyp5Ki-w4DX53OS" alt=""><figcaption></figcaption></figure>

Note: the formula to calculate unit cost for each product code ( final column\_unit cost )

When calculating the unit cost for 1 product, it will average for the whole WIP at the beginning of the period.

The reason: the WIP at the beginning of the period is still manufacture this the period. Averaging will make the unit cost of the product less fluctuated.

When setting up on SB, the IT team should note this formula.

<figure><img src="https://lh7-us.googleusercontent.com/p2hKUv5QG9TXw6Lk9YnG1Fc5i-_UyGqTcPP4Cd_TeXALo_6Dlqu7KLRRTemkrrraP-oys2hsEQPtSUQtSoIh_h6SsE3FD9g6O_McwO9lg1u-bKCGy18Sq48BSFyY6Ne8VEJo_-alHQMOczN5UogLyzRclYMCa0LE" alt=""><figcaption></figcaption></figure>

### Step 10: Calculate the value of WIP at the ending of the period

<figure><img src="/files/nnNVb84WqbyuVPBj6SSp" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/a9eARm4v2vIaIoFHAzFT3j7gAP8u-Nk6ftd6kY2wXNZfz8Tdlf_R742BWir9g65pia5vX88dW14i_aE5bZ47a9hqquySazfsyko3tBSh29dRb1XoMLWldhDCJ29FRBLseKo6s0NeuF113emILrReN-JzIcuTnNjZ" alt=""><figcaption></figcaption></figure>

The value of WIP at the ending of the period is calculated according to the formula:

The equivalent FG \* unit cost

The equivalent FG are determined at step 3, the unit cost is determined at step 9

### Step 11: Determine the value of FG input during the period

<figure><img src="/files/X4dVVOPOxArMksPDsEJr" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/d-azR4IYi_kf4VTqyVcWNDOUtXz6uN9kfltSDAdvMkYHl8QsKHNdeVhA9tSxt4eqa1FZI5hZjL0ihbVO2IDZ5dE15NgZEFn1DuRjWVCgkZECBEbVtVBa0XJ18d7VvisH8-HsMsKp71osj-BOIwlf5kbNNak4zaDB" alt=""><figcaption></figcaption></figure>

At this step, the manufacturing equilibrium equation is used to determine the value of finished goods input warehouse during the period .

The value of FG input during the period = Value of WIP at the beginning of the period + incurred manufacturing costs during the period - Value WIP at the ending of the period

After calculating the value of input warehouse product-> determining the unit cost of products = total value of input product / total quantity of input finished products (determined at step 2)

<figure><img src="/files/7vrqnoJRkAH7wwJp9l77" alt=""><figcaption></figcaption></figure>


# 7.2 Simple Method

The Simple Method applies to companies with a simple production process and a small number of finished goods. This is the simplest costing method: total production costs are divided by the total quantity produced in the period.

> **Example:** Paint manufacturer, period 06/2026:
>
> * Direct materials: 120,000,000 VND | Labor: 40,000,000 VND | Manufacturing overhead: 20,000,000 VND -> Total cost: 180,000,000 VND
> * Finished goods received: 1,800 kg | Ending WIP (equivalent): 200 kg -> Produced quantity: 2,000 kg
> * Unit cost: 180,000,000 / 2,000 = 90,000 VND/kg

<figure><img src="/files/jeJt6lY7vRSQCe5pqKzy" alt=""><figcaption></figcaption></figure>

The process includes 6 steps:

**Step 1 — Summarize finished goods produced in the period**

The system summarizes finished goods warehouse receipts already entered.

**Step 2 — Summarize WIP and convert to equivalent finished goods**

Enter ending WIP quantity and completion rate. One product can have multiple WIP completion rates. The system summarizes them into total equivalent finished goods.

**Step 3 — Calculate products manufactured in the period**

> Products manufactured in the period = Finished goods received + Ending WIP - Beginning WIP

**Step 4 — Calculate product costing**

Direct materials, labor, and manufacturing overhead are divided by total products manufactured and multiplied by the quantity of each product.

**Step 5 — Calculate ending WIP value**

> Ending WIP value = Equivalent finished goods x Unit cost

**Step 6 — Determine finished goods receipt value**

> Finished goods receipt value = Beginning WIP + Production costs incurred - Ending WIP
>
> Unit cost = Total finished goods receipt value / Total finished goods receipt quantity

<figure><img src="/files/RrPPdNjOduIhxEJEJyaR" alt=""><figcaption></figcaption></figure>

> **Note:** For other costing methods, see [Costing](/english-1/inventory-management-module/production-cost-calculation).


# 7.3 Coefficient Method

The Coefficient Method applies to companies that produce similar products with different sizes or specifications. For example, glass bottles of 1L, 0.5L, and 250ml. One product is selected as the standard product, and other products are converted by coefficient.

> **Example:** Product A (1L) is the standard product (coefficient = 1), Product B (0.5L) has coefficient = 0.6, and Product C (250ml) has coefficient = 0.3.
>
> * Production in the period: A = 500 units, B = 800 units, C = 1,200 units
> * Converted to standard products: 500 x 1 + 800 x 0.6 + 1,200 x 0.3 = 500 + 480 + 360 = 1,340 standard units

<figure><img src="/files/89mNzZV7aN2QrfClPybr" alt=""><figcaption></figcaption></figure>

The process includes 9 steps:

**Step 1 — Select the standard product and declare coefficients**

Declare the conversion coefficient for each product compared with the standard product. The system supports Excel import.

<figure><img src="/files/H9zmxHrT1t3JtDBaXrHn" alt=""><figcaption></figcaption></figure>

**Step 2 — Summarize finished goods produced in the period**

The system summarizes finished goods warehouse receipts.

**Step 3 — Summarize WIP and convert to equivalent finished goods**

Enter ending WIP quantity and completion rate.

**Step 4 — Calculate products manufactured in the period**

> Products manufactured in the period = Finished goods + Ending WIP - Beginning WIP

**Step 5 — Convert products to standard products**

Multiply the manufactured quantity by the conversion coefficient declared in Step 1.

**Step 6 — Calculate the cost of the standard product**

> Standard product cost = (Beginning WIP + Costs incurred) / (Quantity produced in period + Beginning WIP quantity)

**Step 7 — Recalculate cost for each product type**

Multiply the standard product cost by each product's conversion coefficient.

**Step 8 — Calculate ending WIP value**

> Ending WIP value = Equivalent finished goods x Standard product unit cost

**Step 9 — Determine finished goods receipt value**

> Finished goods receipt value = Beginning WIP + Production costs incurred - Ending WIP

> **Note:** For other costing methods, see [Costing](/english-1/inventory-management-module/production-cost-calculation).


# 7.4 Selling Price

## SELLING PRICE

Steps of Costing calculation under Selling price Method

> **Example:** Beverage manufacturer, period 06/2026:
>
> * Product A 1L bottle: 500 bottles, selling price 30,000 VND/bottle -> Selling-price basis: 15,000,000 VND
> * Product B 0.5L bottle: 800 bottles, selling price 18,000 VND/bottle -> Selling-price basis: 14,400,000 VND
> * Product C 250ml bottle: 1,200 bottles, selling price 10,000 VND/bottle -> Selling-price basis: 12,000,000 VND
> * Total selling-price basis: 41,400,000 VND; production cost of 180,000,000 VND is allocated by each product's selling-price ratio.

### Step 1: Summary selling price for each product

In this step, declaring the selling price for each finished good code, same as declaring the coefficient. SB should have an excel file to make it import easily for users.

<figure><img src="/files/YYWoXGbRwS2FRRUGAN4l" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/_MPcriSYPWrM42HPplXCwTIaHCPzeQ2bWg6zpEbNvrv8OCqVXArFMxu2tSeN78cf7uyJ5PF7jtvjBvBQsw2nVJ7Dcm29UWkdzaWHkPRoygbaNJttqktsEfCLVZH9DC44JAZIPPcnsNvjkQy_CbBGzh9V50XCXlgl" alt=""><figcaption></figcaption></figure>

### Step 2: Total quantity of finished goods input warehouse during the period (same as BOM)

At this step, data is only entered into SB through the finished good import vouchers

<figure><img src="/files/mySqZFXbiRC0PiZsP6tM" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/VfbxkbY7sYZYOcgcn2SldvnNNwxYsTqFUHzUvy-tyA_1h7F3fepZf6Shl5Lb-5JhmK9MYyl5ZdsfX-qv5Z_Yi8qJHXK0eYUREg6yCAFSM4lF99pPREO93KWqcae_uu23t3tCykx1ol8UYEmayghCEgXGxz3V8hAD" alt=""><figcaption></figcaption></figure>

### Step 3: The total of unfinished goods and converting to finished products (same as BOM)

The software will create a separate section related to entering work-in-process materials and completion rate. At the same time, It sets up the formula to convert from unfinished goods into equivalent finished goods.

Noted: A product can have many completion rates. Because, it can be at the beginning, middle or ending stage of manufacturing process.

For example :

| Code     | Name                         | WIP qty a | Ratio \_b | FG equivalent \_c =a\*b |
| -------- | ---------------------------- | --------- | --------- | ----------------------- |
| DUOI DEN | Plastic lamp holder (NLH100) | 250       | 65%       | 162.50                  |
| DUOI DEN | Plastic lamp holder (NLH100) | 150       | 80%       | 120.00                  |
| DUOI DEN | Plastic lamp holder (NLH100) | 6,816     | 50%       | 3,408.00                |
| DUOI DEN | Plastic lamp holder (NLH100) | 538       | 70%       | 376.60                  |
| DUOI DEN | Plastic lamp holder (NLH100) | 9,346     | 35%       | 3,271.10                |

After calculating the equivalent products with different completion rates, the software will sum up each of product code which converted to the equivalent product. As in the above example, after calculating work-in-process with different percentages, the total of equivalent finished goods of this code will be shown as follows:

| Code     | Name                         | WIP qty a | Ratio | FG equivalent |
| -------- | ---------------------------- | --------- | ----- | ------------- |
| DUOI DEN | Plastic lamp holder (NLH100) | 17,100.00 |       | 7,338.20      |

Each work-in-process code is assembled into each line and show the total of final equivalent converted product, because the result of this part will be used to calculate the value of unfinished goods in next Step.

<figure><img src="/files/032F5SmsjNa51H4CdyPE" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/LPM29bMLymgjnaXA63WmJijenwMQp41AHCwhEmPOrBx1OnE8cF552_UvhPVVAxYyH-G_AFF5MmNejy_Eg8MOWb2jzfnY0R-oLSz1QPSBcK1XP_tReoUQ4CExLTBRyOgG-8VP3Chb_EAc0EvDh5op9BD6mpd8DbaA" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/q6hET5Cb6kk3O983Pr8N" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/Zhoe26nDoiDG4-3H-2FBH9OELTNly3WgUAC5IlSXuao5PXU1gR6apcyuGKK3fkELhk8jZDZ48I7hMKsEIqdm4xpSUK_LZiuykkPf683hnll-0Tt96Vfh2Ok58W3DcubVDDwUdi8x8fue1bRNjMJHqEJZZYAeWyVs" alt=""><figcaption></figcaption></figure>

### Step 4 : Calculate the number of products manufacturing during the period (same as BOM)

There is always a logic in the manufacturing as follows :

Unfinished goods at the beginning of the period + the product manufactured during the period -> manufacturing -> finished goods + unfinished goods at the ending of the period.

Therefore , the formula of the manufacturing process:

Unfinished goods at the beginning of the period + the product manufacturing during the period = finished goods + unfinished goods at the ending of the period.

Then, If knowing three factors of this equation It can be calculated the remaining factors. And here, there are some value always defined as below:

1\. Quantity of unfinished goods at the beginning of the period (from the previous period forward),

2\. Finished goods manufactured during the period and

3\. Unfinished goods at the end of the period (provided by the customer's inventory)

🡺 Products manufactured during the period = Finished goods + unfinished goods at the end of the period – unfinished goods at the beginning of the period

On the SB, It will be setup to calculate the quantity of this manufactured products

<figure><img src="/files/EvRWkedQKRehnmcMfkR8" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/GpfYQ2BWY1R_V8SuGicKjKY3Skxf0tdJ5Azaw5KMy5g7j-i6yX6v-cO83wxCIUw97SsrEYrJwl_NNob5HD8mUglXWYIndUne9kByH892Ze1Lsm3MAaD5vydfHIlmYW1kpAy_FSD2QwKapM8Uc_874malbLDnaYpE" alt=""><figcaption></figcaption></figure>

### Step 5 : Calculate the costing for products according to the selling price percentage

This step of allocating direct material costs, labor costs and manufacturing overhead costs to each product according to the selling price.

<figure><img src="/files/y8HY8VMCWjUwIM0bSsc3" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/k2hCMGyiqV0v-j_8jzgASZDEaCpXmgSQ7i4jo-ItyHE8fRJKuy-A9mk4aQaqJiTFFpN-yJp-X1mVuO9bVksMhUBNGIF42a_VhZc69xrel6E-pz5QZTP190Wh27RBcI8IjB-hljNGE5YYUOpthR9gUls17TmqvIw8" alt=""><figcaption></figcaption></figure>

### Step 6: Calculate the value of unfinished goods ending period

The value of unfinished goods at the end of period is calculated according to the formula:

The equivalent finished goods \* unit cost

The equivalent finished goods are determined at step 3, the unit cost is determined at step 5

<figure><img src="/files/oFy1qwf4ehWhOIvX9BMZ" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/xwotzkmY2NLLetdg0uLMMIwHMfvQ3CvYgFrnvsS999zFW8_ykIXZ8Z9nmhAXCBx3snOhVjyrxfE1cjV4AUOu3G-Q2-CJHwNnxEwO5Qoo2BHv1PLwyrILCyPe8V38ZYCSy3y_4WyDmNfYUzrgzE7Erc6pYA32inaP" alt=""><figcaption></figcaption></figure>

### Step 7: Determine the value of finished goods input warehouse during the period

At this step, the manufacturing equilibrium equation is used to determine the value of finished goods input warehouse during the period .

The value of finished goods input warehouse during the period = Value of unfinished goods at the beginning of the period + incurred manufacturing costs during the period – Value of unfinished goods at the end of the period

After calculating the value of input warehouse product-> determining the unit cost of products = total value of input product / total quantity of input finished products (determined at step 2)

<figure><img src="/files/oFy1qwf4ehWhOIvX9BMZ" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/POcr5It-mRZFYFok9Q6gdXRElyflNsLBgsYQYHtRXgL1vN-Jk78K7VgLBtewLB9wmo0FC3jk8yf8wYw1iWkatUA3P3hHD1Cn1JvIaR9gDvCZeGEpK6kAxnOyExQSXVynpgauVgujMEShQdl_XpKLa9gvgAOPruyk" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/F2SbRMkgsOegRP7bF1mN" alt=""><figcaption></figcaption></figure>


# 7.5 Phased

## PHASED:

**Setup costing by CostCenter, by Phased and by Group Product**

> **Example:** A shirt factory has 3 phases: Cutting, Sewing, and Finishing.
>
> * Total cost in 06/2026: Materials 150,000,000 VND, Labor 70,000,000 VND, Overhead 30,000,000 VND
> * Phase allocation rate: Cutting 30%, Sewing 50%, Finishing 20%
> * Product group "Men's shirts" coefficient 1.0 and "Women's shirts" coefficient 0.8; the system allocates costs by phase and then calculates cost for each product group.

### Step 1: Create Costcenter and setup allocate expense.

From Main Menu choose General Setting Information, CostID:

<figure><img src="/files/eu4mQAKItBuETb8zSgE7" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/LRufEbNPwlNOdCLzTw69CylEb5XkmkG9wpFsaNGiPzmP4BwECKTzNnM_BLYO1YpfQx4-AVC2LQW8xpFKt6DIm4j3uQkyiSHaeXza0BoMTRrlQtPR1pmbc_If2nPSbLRojx9WxlDJwClwkEV-imAlY_PqBU71d9Ho" alt=""><figcaption></figcaption></figure>

CostCenter ID

CostCenter Name

Cost Group: 621 : Raw material, 622: Labour cost and 627: Overhead cost.

Setup allocate expense:

* PhaseID: set up expense for each phase. Phased should be 1,2,3,etc… or All (All of phase)
* CostMethodID: is method allocate expense for each group product, product
* Option 1 : allocate direct material
* Option 2 : allocate by rate
* Option 3 : allocate by customize

### Step 2: Setup rate allocate expense for each phase.

Firstly, expense after summary in period will be allocated for each phased.

AllocationPhaseID: Default is option 1 (use for all CostCenterID)

PhaseID: phase No.

Rate: rate for each PhaseID

FromDate -ToDate: Time to apply

<figure><img src="/files/FgJWR1PqPYMI0zdLY6TH" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/qvwgHB4R3k7XhCSpvF9gXon58OsDk0FYauqHnMxolbfBEQDv5JIhVFZYLFzFgQ8ly4Rhk3qXhDLHLYZMf7hiCVyKJNDqKMXXnkxW6T336ox4iX3-YDg3APxi_mjrva-atuI1z0VY5w6oAfxkydN1YpVtcsKn6U7s" alt=""><figcaption></figcaption></figure>

### Step 3: Setup rate for each Group Product

Applied when allocate expense by quantity multiplication rate (CostMethodID = 2, AllocationMethodID = 1).

Firstly, expense after summary will be allocate for each phase, second will be allocate for each group.

* Setup:

GroupID:

Rate: If evenly distributed by quantity should be choose 1 for all GroupID

PhaseID

FromDate -ToDate: Time to apply

<figure><img src="/files/EwJrhZy0S8wynVmcopUT" alt=""><figcaption></figcaption></figure>

<figure><img src="https://lh7-us.googleusercontent.com/a439KYfBqYUz5RzpBFQuYGH6qaLofWViZ2hJmEiwwV3J1M_KDf3OnTSuTmNgd8O1p_E55N98ZTppCY7_vCTr3LO7yWUIQZgoP7prsdnQK395rLdLBb8B-XB6KTqzkqAun6OLivR2H3kL2YVs99ERxn96IU8Wk8UV" alt=""><figcaption></figcaption></figure>

### Step 4: Setup rate for each product

Applied when allocate expense by quantity multiplication rate (CostMethodID = 2, AllocationMethodID = 1). Firstly, expense after summary will be allocate for each phase, second will be allocate for each group, third will be allocate for each product

Setup:

ProductID

Rate: rate by Coefficient, Selling price or Simple method.

PhaseID

FromDate -ToDate: Time to apply

<figure><img src="/files/OZNa9X2dMiyFHBifu73T" alt=""><figcaption></figcaption></figure>


# 7.6 Costing

## COSTING:

#### **a) Input quantity Work in progress closing balance and rate equivalent (if any)**

From Inventory config menu choose Calculator qty 154 for each product:

From date – To date: Time to apply

ProductID: Product ID work in progress closing balance

154Qty: Quantity of work in progress closing balance

621Rate, 622Rate, 627Rate: rate equivalent for each group expense 621,622,627

154EndAmt: Amount of Work in progress will be automatic update after costing finish.

621EndAmt, 622EndAmt, 627EndAmt: Amount of each group expense 621,622,627 also automatic update after costing finish.

<figure><img src="/files/FQuJV79MV5hJSMhoQfdL" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/KZk76w4ZiK6ZqHtItsjS" alt=""><figcaption></figcaption></figure>

#### b) Costing

### Step 1: Calculate quantity finishgood input and work in progress

ProductID: Finish good ID

FGQty: Quantity of Finish Goods

154Qty: Quantity of work in progress closing balance (input before costing)

621Qty, 622Qty, 627Qty (quantity working in progress) = 154Qty multiplication with 621Rate, 622Rate, 627Rate

FromDate – Todate: Time apply

GroupID

PhaseID

<figure><img src="/files/ouk7tpVc2XhUPHz3EcjR" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/YSLs4CsUGj7TqxSk1Gwg" alt=""><figcaption></figcaption></figure>

### Step 2: Calculate total quantity of finished goods for each Group:

Base on quantity finished goods from step 1.1, we can calculate total quantity finished goods in period for each group

GroupID: Finished Goods group

621TotGoodQty, 622TotGoodQty, 627TotGoodQty = FGQty (quantity finished goods input) + 621Qty, 622Qty, 627Qty (quantity working in progress)

Fromdate – Todate: Time apply

PhaseID

<figure><img src="/files/5vpjaoW1uudi86zRXSZk" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/MNWzYx78zkNwvRcUFMkB" alt=""><figcaption></figcaption></figure>

Summary total expense in period by costcenter.

When user input 621,622,627 must choose Costcenter.

Expense will be input from Inventory and general ledger

CostCenterID:

CostMethodID, phaseID, AllocationMethoID: get from config allocation expense when user setup CostCenter.

Note: AllocationMethoID: Method allocation when CostMethodID = 2.

Amt: Total expense amount in period

ProductID: Direct expense for Product when CostMethodID = 1

<figure><img src="/files/ysbP7o7wglsRLk6wdY39" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/9OOTGEiMHQj6EbiBiP7V" alt=""><figcaption></figcaption></figure>

PhaseID: Choose Phase number for next period

Step 3, 4 using for allocate Costcenter which config follow rate quantity and coefficient : CostMethodID =2, AllocationMethodID = 1. For Costcenter is specific identification (CostMethodID =1) and expense allocate by rawmaterial (AllocationMethodID =1) will be calculate in step 5.

### Step 3: Calculate expense allocate for group product in phased:

Expense will be summary from step 2 for config CostMethodID =2 and AllocationMethodID =1. If PhasedID is number total expense will be allocate all for this phased, if PhasedID is all, expense = total expense \* rate allocate by phased (Costing Rate Allocate Group)

Expense summary by Coscenter will be allocate for each product group in phased by quantity and rate. Result in column GroupAmt

CostGroupID: Group expense 621, 622, 627

CostCenterID:

GroupID: Product group

IsCosting: expense will be allocate for product group or not. 1 is yes 0 is no.

TotGoodQty: quantity product finish in period by group product from step 1.2

CostGroupID = 621 get data from 621TotGoodQty

CostGroupID = 622 get data from 622TotGoodQty

CostGroupID = 627 get data from 627TotGoodQty.

GroupRate: Costing rate allocation group

GroupQty: TotGoodQty \* GroupRate for each CostcenterID

CostCenterAmt: total expense summary by CostcenterID of Phased

CostCenterRate: rate expense for product group: CostCenterRate = (TotGoodQty \* GroupRate) / GroupQty

GroupAmt: is total expense allocate for each product group, for each costcenter . GroupAmt = CostCenterAmt \* CostCenterRate. Can be use for step 4.

PhaseID: phased for costing

AllocationMethodID: Allocate method get from config. Always is 1

<figure><img src="/files/j7FOmnH53Y4aH8LD2iIO" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/QDx5N4nVAJ2XK3cPP1hs" alt=""><figcaption></figcaption></figure>

### Step 4: Allocate expense for each product:

From total expense for each product group in step 3, we can allocate expense for each product. Result will available in column ProductAmt

CostCenterID

GroupID: Product group

GroupAmt: Total expense for each product group.

ProductID: Product in period

TotGoodQty: total quantity product in period = quantity input (FGQty) + quantity working in progress (621Qty, 622Qty, 627Qty)

ProductRate: rate allocate for each product

IsCosting: allocate for this product or not? Default is 1

TotProductAmt: TotGoodQty \* ProductRate for each product group.

Rate: rate allocate expense for each product = (TotGoodQty \* ProductRate) / TotProductAmt

ProductAmt: Expense allocate for each product = GroupAmt \* Rate

<figure><img src="/files/xlwI8QVTDzWQix8EJtcg" alt=""><figcaption></figcaption></figure>

### Step 5: Costing Finish Goods:

Total expense for each product including working progress opening balance , expense in period.\
Expense in period including: Expense identification , Expense allocate by raw material , Product Amount from Step 4.

Costing product = Total expense / Total quantity in period.

ProductID

Qty: Quantity finish goods from step 1.1

BeginAmt: Working progress opening balance get from last period.

Amt621\_ide, Amt622\_ide, Amt627\_ide: Expense identification in period by group 621,622,627. Get from step 2 for Costcenter have CostMethodID =1

Amt621, Amt622, Amt627: Expense in period get from step 4 for each group 621,622,627 and Expense allocate by raw material.

TotAmt: = BeginAmt (Summary expense working progress opening balance) + Amt621\_ide + Amt622\_ide + Amt627\_ide + Amt621 + Amt622 + Amt627

UnitPrice: Costing of product = TotAmt / Qty

EndAmt: Working progress closing balance = UnitPrice \* working progress quantity

<figure><img src="/files/VmhDNS5pGSGMFeobH1Ld" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/gFyLfM8qNbveR4CS7Ft7" alt=""><figcaption></figcaption></figure>

After click Save:

Costing after caculate in Unitprice column will be update into all Finish Goods receipt entry.

Working progress closing balance will be update into working progress table.

### Step 6: Calculate price out by average method for cost of goods sold or price out on next phased.

ProductID:

ItemName: Product name

BegbalanceQty: quantity opening balance

BegBalanceAmt: Amount opening balance

InputQty: Quantity input in period

InputAmt: Amount input in period

PriceOut:

<figure><img src="/files/M3d4yPjq7VO1T3hrpZq2" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/LUZm0Z6Fs1mHl2G4ACcB" alt=""><figcaption></figcaption></figure>

Need update expense in step 2 before calculate costing for next phased.


# 8.1 Setup section

### Invoice Issuance

**Applicable operation:** When you need to register paper invoice template information before issuance: invoice template, serial number, quantity, invoice number range (from number — to number). This is a mandatory step before printing sales invoices.

To register invoice information, the user proceeds as follows:

1. Click **Add New** to create an invoice registration.
2. Enter invoice information:
   * Invoice Template: Select the template according to regulations.
   * Serial Number: Enter the invoice serial code.
   * Quantity: Total number of invoices to be issued.
   * Invoice From Number / To Number: Invoice number range.
3. Enter the invoice supplier company information.
4. Enter contract information: Contract Number, Contract Date.
5. Click **Save** to complete.

***

### Invoice Cancellation

**Applicable operation:** When you need to cancel issued invoices that are no longer in use (incorrectly written, returned by customers, or as required by tax authorities).

To cancel an invoice, the user proceeds as follows:

1. Enter the **Invoice Cancellation Date**.
2. Enter company information: Company Name, Address, Tax Identification Number (TIN).
3. Select the **Invoice Cancellation Method** according to regulations.
4. Click **Save** to complete.

> **Note:** Invoice cancellation must comply with the General Department of Taxation regulations. Cancelled invoices must be archived and reported in the invoice usage status report.

***

### Lost, Burned, or Damaged Invoices

**Applicable operation:** When an incident of lost, burned, or damaged invoices occurs, the company must prepare a report to submit to the tax authorities as required by regulations.

To prepare the report, the user proceeds as follows:

1. Enter the **Report Number** and **Report Date**.
2. Enter company information: Company Name, Address, Tax Identification Number (TIN).
3. Enter the **Reason** for the lost, burned, or damaged invoices.
4. Click **Save** to complete.

> **Note:** The report on lost, burned, or damaged invoices must be submitted to the tax authorities within 5 days from the date of discovery, in accordance with current regulations.


# 8.2 Input section

### Print Invoice

**Applicable operation:** When you need to print sales invoices for vouchers that have already been entered in the Accounts Receivable (AR) module or the Inventory Management module (sales slips). After processing vouchers in those modules, the list of invoices to be printed will be displayed here.

![](/files/ZBati7nH2OTiRY7jlfOC)

To print invoices, the user proceeds as follows:

1. View the list of invoices to be printed on the grid.
2. Select the invoices to print by clicking the **Print** column checkbox.
3. Click **Detail** to view and print the invoice.

***

### Invoice Verification

**Applicable operation:** When you need to verify the status of a specific invoice: whether it has been printed, what information is on the invoice, print date, and quantity.

![](/files/6LFcXZ0mDDN62YDRBR90)

To verify an invoice, the user proceeds as follows:

1. Enter the **Invoice Number** to be verified.
2. The system displays the invoice status (printed / not printed) and detailed information.


# 8.3 Report section

### Common Buttons and Options on Invoice Reports

**Applicable operation:** Invoice reports are used to track invoice issuance, cancellation, lost/burned/damaged status, and invoice usage. Users must select the correct reporting period, invoice template, and invoice status before printing/submitting.

* **Common filter conditions:**
  * From Date / To Date or reporting period/quarter: Time range for invoice data retrieval.
  * Template Number / Symbol / Serial: Filter by the invoice template to be reported.
  * Invoice Status: Issued, cancelled, lost/burned/damaged, or used.
* **Function Buttons:**
  * Print Preview / View Grid: Load report data.
  * Print: Print the report using the template.
  * Export Excel: Export data for archiving or reconciliation.
  * Close: Exit the report screen.
* **Operational Notes:**
  * Before preparing the invoice usage status report, verify that all issued, cancelled, and lost/burned/damaged invoices during the period are complete.
  * If the report is missing invoices, return to the invoice issuance/tracking screen to check the status.

> **System validations when viewing reports:** The time range and invoice template must be valid. Reports are only accurate when invoice statuses have been fully updated.

***

### Invoice Issuance Report

**Applicable operation:** When you need to view the list of registered invoice templates: template, serial, quantity, invoice number range.

![](/files/Svz0VJBsbQ7hfp8vKxCm)

***

### Invoice Cancellation Report

**Applicable operation:** When you need to check the list of cancelled invoices during the period to prepare the invoice usage status report for submission to the tax authorities.

![](/files/7tDQauf82uXfRlaUFCmG)

To view the report, click **Print Preview** — the system displays the invoice cancellation report if there are any cancelled invoices during the period.

***

### Lost, Burned, or Damaged Invoice Report

**Applicable operation:** When you need to prepare a report on lost, burned, or damaged invoices for submission to the tax authorities as required by regulations.

![](/files/vZdXQtNhxCDhCjhjFD3o)

***

### Invoice Usage Status Report

**Applicable operation:** When you need to prepare a consolidated report on invoice usage by quarter or year: number used, number cancelled, number lost, number remaining — according to form BC26/AC for submission to the tax authorities.

![](/files/f0H5witENQ84NmZS9lsv)

> **Note:** The invoice usage status report must be submitted to the tax authorities quarterly as required by regulations (before the 30th of the first month of the following quarter).


# 9.1 Register E-invoice Supplier

## E-INVOICE

![](/files/sOVaWEz3UK5g9BtUBLPa)

### Register E-invoice Supplier <a href="#toc156918043" id="toc156918043"></a>

<figure><img src="/files/37vlaO5htgN3PxQI44Tt" alt=""><figcaption></figcaption></figure>

Choose the supplier

Enter the link in the Portal Services link

Example: <https://api-sinvoice.viettel.vn:443>


# 9.2 Register Account Connection

<figure><img src="/files/RhDMMyCTmJ1fbcmzOfQi" alt=""><figcaption></figcaption></figure>

After the e-invoice supplier, for example Viettel, creates an account for the client, enter the connection account information on this screen.

1. Enter **Account User**.
2. Enter **Password**. The default initial password format is **\[TIN] + 111111a\@A**.
3. Click **Save** to store the connection information.

> **Example:** If the company's Tax Identification Number (TIN) is 0312345678, the default initial password is **0312345678111111a\@A**.

> **Note:** TIN is the company's Vietnamese tax identification number. If the password is changed on the provider portal, update the password in SmartBooks before issuing invoices.


# 9.3 User Register

<figure><img src="/files/S1DRcvybAkfkh1pZAHmF" alt=""><figcaption></figcaption></figure>

Create a connection between Smartbooks account with Supplier account (Example: Viettel)

The supplier can create a sub-account for setup access right. So Smartbooks can assign Smartbooks account with each sub-account (Example: Viettel sub-account)


# 9.4 E-invoice form register

<figure><img src="/files/yIstu6qpnMTZR0mJF2u5" alt=""><figcaption></figcaption></figure>

Register e-invoice forms (or inventory export voucher and internal delivery voucher)

Invoice Form, Invoice serial is based on announces the release of the client


# 9.5 Invoice Issuance

<figure><img src="/files/GB60TTU4Zg6Yaq4hzc2x" alt=""><figcaption></figcaption></figure>

Some information which needs to note during input through 2 modules:

Invoice date: If the company needs to back-date an invoice, you must enter the desired date manually. For Viettel providers, the company can back-date up to 25 days from the current date, provided no invoice has been issued after the chosen date (to maintain sequential numbering).

For example, today is 1<sup>st</sup> July. The company can back-date to as early as 6<sup>th</sup> June. If the company chooses 15<sup>th</sup> June, it can only issue that invoice if no invoice has been issued with a date after 15<sup>th</sup> June.

Invoice number: Generated automatically according to the invoice form number (mẫu số) and series symbol.

### a) Input data through Inventory Management Module

<figure><img src="/files/le9tpH6vKVeUjYdnsxPn" alt=""><figcaption></figcaption></figure>

Choose inventory voucher for E-Invoice issue >> Choose Handling type: Release

<figure><img src="/files/Su2DLpWrIdqEy8uGfd3R" alt=""><figcaption></figcaption></figure>

Open E-invoice issue screen >> vouchers which choose will be shown on data grid

<figure><img src="/files/G2VUtlXIa1GUp8llJcsn" alt=""><figcaption></figcaption></figure>

### b) Input and issues invoice through Account Receivable Module

<figure><img src="/files/zkliZGq08oybz0WzrGTx" alt=""><figcaption></figcaption></figure>

Choose Release batches function

<figure><img src="/files/u6FUKHcdWBfuru1BqtCL" alt=""><figcaption></figcaption></figure>

Choose Voucher which issue >> choose E-invoice checkbox and Click Execute

***

### Create an invoice issuance notice

**When to use:** When you need to declare an **issuance notice** for each invoice form before use: serial, the range of numbers allowed for issuance, and tracking of used / deleted / lost / cancelled numbers per form.

![](/files/GB60TTU4Zg6Yaq4hzc2x)

To create an invoice issuance notice, proceed as follows:

1. The system auto-generates the **Issue number** and pre-fills the company details (name, address, tax code, phone); enter the **Issue date**.
2. On the grid, add each invoice form: enter/select the **Form** (press **F3**), **Form name**, **Form serial**, **Serial**.
3. Enter the number range: **From no. / To no.** and the tracking numbers (used, deleted, lost, cancelled) if any.
4. Click **Save** to finish. Use **New** to create another issuance notice, **Delete** to remove an unused one.

* **Operational notes:**
  * **Form serial** is 11–13 characters; **Serial** follows the `VN/YY[E/T/P]` format (6 or 8 characters).
  * Company details are taken automatically from Company information and cannot be edited here.
  * An issued notice cannot be edited or deleted (view only).


# 9.6 Issues E-invoice

Use this function when an invoice is ready, posted, and needs to be sent to the e-invoice provider for official issuance. The system also supports issuing a draft invoice so users can verify information before the official issue.

<figure><img src="/files/oTNjY50mIbLVoHeQoOr9" alt=""><figcaption></figcaption></figure>

To issue an e-invoice:

1. Tick the invoice that needs to be issued.
2. Select **Draft** to export a draft for checking, or select **Official Issue** to issue the invoice officially.
3. The system sends invoice data to the e-invoice provider and updates the invoice status.

> **Example:** For invoice AR-0626-015 issued to customer "ABC Trading Co., Ltd." with Tax Identification Number (TIN) 0312345678 and amount 55,000,000 VND including 10% VAT, first issue a draft and verify customer name, TIN, invoice date, amount, and VAT. If all information is correct, select **Official Issue**.

* **Draft invoice:** Does not show official invoice date or invoice number. Other information is the same as the final invoice and is used only for checking.
* **Official invoice:** Receives the official invoice number/date from the provider and cannot be edited directly after successful issuance.

> **Note:** An officially issued invoice cannot be modified directly. If information is incorrect, cancel the invoice or create an adjustment invoice according to the provider and tax authority rules. For provider setup, see [9.1 Register E-invoice Supplier](/english-1/e-invoice/overview).


# 9.7 E-invoice Management

When you need to check status, download the archive file, or email issued invoices to customers. Also used to cancel issued invoices and to look up the list of e-invoices.

### E-invoice management

![](/files/4oPDSWbcZnDgXsu75Vjf)

E-invoices appear on this screen after they are issued. This function lets you:

1. Follow registered/issued e-invoices, filtering by date range and invoice form/serial.
2. Download the invoice file (PDF/XML/JSON) for archiving.
3. Email invoices to customers if email is configured.
4. Check the number of issued invoices per form.

### Cancel e-invoice

**When to use:** When you need to cancel one or more issued e-invoices (errors, by agreement with the buyer, etc.). The action sends a cancellation request to the service provider and updates the invoice status to *cancelled*.

To cancel an e-invoice, proceed as follows:

1. Enter the **From date – To date** and choose the **Invoice form**, then click **Filter** to list the invoices.
2. Tick the invoices to cancel on the grid (the grid shows invoice no., date, goods amount, VAT, total payment, customer code/name for checking).
3. Click **Execute** to send the cancellation request to the provider.

* **Operational notes:**
  * You must choose an **Invoice form** and at least one invoice before executing.
  * A valid connection to the e-invoice service provider and a digital certificate are required.
  * **Cancelling an invoice cannot be undone.** Cancellation must comply with Decree 123/2020/ND-CP. See details on [9.1 Register the issuer](/english-1/e-invoice/overview).

### E-invoice list

**When to use:** When you need to quickly look up all issued e-invoices, or filter by period to reconcile count and value.

To view the e-invoice list, proceed as follows:

1. Choose **All** to see everything, or choose **By period** and enter the period as `mm-yyyy` (e.g. `06-2026`).
2. View the invoice list with a total row; you can filter/sort on each column.


# 9.8 Import input invoices from the tax authority

When you need to bring **input invoices** (purchase invoices for goods/services) into SmartBooks without typing each one, the system can pull the data from the General Department of Taxation or from files (PDF/XML) and map it into Accounts Payable (AP) vouchers. There are 4 screens, by data source:

* **Import VAT** — reads VAT invoices from PDF/XML files.
* **Import CA / CDI** — reads specialised invoice/document types from PDF/XML files.
* **Import from the tax authority (PA)** — connects directly to the tax authority portal to download input invoices.

> **Common flow (all 4 screens):** **Load data → Review/edit on the grid → Map (Mapping) → Save → Import to SmartBooks (create AP voucher)**. Loaded data is only temporary for review; it does **not** post until you click *Import to SmartBooks*.

### Import VAT

**When to use:** When you have input-invoice files in PDF or XML and want to extract the data (invoice no., date, supplier tax code/name, goods, tax rate, amounts) into the system.

To import VAT invoices, proceed as follows:

1. Click **Load PDF** (automatic extraction) or **Load Xml**, then choose the folder containing the invoice files.
2. Review and edit the data on the grid (fix wrong fields, delete unneeded rows).
3. Click **Mapping Data** to map the supplier / account / goods to the SmartBooks catalogs.
4. Click **Save** to save temporarily, then click **Import to SmartBooks** to create the AP voucher.

***

### Import CA / CDI

**When to use:** Same as *Import VAT* but for specialised document types (CA, CDI). The steps are the same; only the source data type differs.

To import CA / CDI data, proceed as follows:

1. Click **Load PDF** / **Load Xml** → choose the folder of files.
2. Review and edit the data on the grid.
3. Click **Mapping Data** to map to the SmartBooks catalogs.
4. Click **Save** → **Import to SmartBooks**.

***

### Import from the tax authority (PA)

**When to use:** When you want to download issued input invoices directly from the tax authority portal (no files needed). A one-time connection setup is required before use.

To download invoices from the tax authority, proceed as follows:

1. First time: click **Config PA** and **Config GDT** to declare the connection details and the tax-authority account.
2. Enter the **From date – To date** range and click **Download invoice** (you may click **Sync GDT** to fetch newly issued invoices).
3. Review the data on the grid (the row background shows the match level: **green** = matched, **yellow** = suggested, needs confirming, **red** = not yet mapped).
4. Click **Mapping Data** (use **Quick fill** to apply default values) → **Save** → **Import to SmartBooks**.

* **Operational notes:**
  * You need a business account registered on the tax-authority portal and valid connection details.
  * Use **Error invoices** to see invalid invoices, and **Usage** to check the remaining connection quota.
  * Mapping the account/supplier is required before importing; otherwise the AP voucher will lack posting information.


# 10.1 Input section

## BUDGET MODULE

From Main Menu, Budget module comprises two sections:

* **Input section:** Enter budget.
* **Report section:** Report on budget.

### Input Section

![](/files/OJ9gSCxTjlzEkCZt2Svp)

* The user creates a budget for the current year.
* Input description by VN, EN or KR
* Choose cost account code, Team/Project, Cost Center
* Input amount budget for 12 months.
* Click save

##


# 10.2 Report section

![](/files/qCaGIm1GEdGsReseZyFz)

Choose month/year

Choose cost account code, Team/project

Click Print Preview

![](/files/mXhIRnzNy4REi4Jzikez)


# 11.1 Setup section

<figure><img src="/files/Raj7YuLZ2DNsZiqqPHZU" alt=""><figcaption></figcaption></figure>

From Main Menu, System management module comprises two sections: Setup and Security.

### 1.1. Setup section <a href="#toc200731286" id="toc200731286"></a>

**a) Tax rate list**

<figure><img src="/files/creZZwjIqED4gfn3wZur" alt=""><figcaption></figcaption></figure>

The user creates a list of input VAT and output VAT. There should be sufficient data on tax ID, description in VN, EN, KOR, tax rates, input VAT account, output VAT account.

**b) Currency unit list**

The user creates a list of available currency used in the company such as VND, USD, EUR, …

<figure><img src="/files/Z1rDpf9NMQBU7REd2yyW" alt=""><figcaption></figcaption></figure>

**c) Terms Maintenance**

<figure><img src="/files/lxUvvjeWQIUj9zPJjrCs" alt=""><figcaption></figcaption></figure>

The user creates a list of available terms used in the company such as 00 , 01…

00: Payment by cash

01: Payment within 15 days

…

**d) User access permission**

<figure><img src="/files/Q7pgvRHRL1XuF6aiw2IQ" alt=""><figcaption></figcaption></figure>

After creating a new account in general ledger module, for this Account to be used in all modules when hitting the F3 key, the user needs to access this section, click update account list and tick into the “new “created Account. Then click “save.”

**e) Opening Balance**

<figure><img src="/files/SWUWqcEMQuPjDKWHrZqI" alt=""><figcaption></figcaption></figure>

Choose the ending date of the previous year.

Select each Account having balances from the previous year and enter currency unit, the exchange rate (if any), debit amount, credit amount in foreign Currency and VND.

Click “Save”.

***

### Currency rate types

**When to use:** When the business trades in several currency pairs and needs to declare the **conversion pairs** (e.g. USD–VND, EUR–VND) used as the basis for the Exchange rate table and foreign-currency transactions.

> **Business example:** Declare the pair **USD – VND**, description "US Dollar rate"; the pair **JPY – VND**, description "Japanese Yen rate".

To declare a currency rate type, proceed as follows:

1. Click **New**, enter **Currency 1** and **Currency 2** (3-character codes; press **F3** to pick).
2. Enter a **Description** for the pair.
3. Click **Save** to finish.

> **Note:** When editing, the two currency codes are locked (only the description can be changed) to keep declared rate data consistent.

***

### Data-entry configuration

**When to use:** When you need to set the **auto-numbering rule** for vouchers, the date format, and the rounding precision for each entry screen — so voucher numbers run automatically with the desired prefix and format.

> **Business example:** The *Cash receipt* screen uses prefix "PT", number part "00000" (5 digits), date format "dd/MM/yy" → the system generates "PT06/2026-00001".

To configure data entry, proceed as follows:

1. Choose the **Screen** to configure from the list.
2. Set the reference-number part: **Reference label** (prefix), **Reference number** (number format, e.g. "00000"), tick **Use number**.
3. Set the **Date format** and tick **Use date** to embed the date in the voucher number.
4. Set the **Rounding digits** for quantity and unit price if needed.
5. Click **Save** to finish.

* **Operational notes:**
  * The configuration fields are locked until a screen is selected.
  * The default date format is `dd/MM/yy`; the default number part is `00000` (5 digits).


# 11.2 Security section

This section is used to name user, group user, configuration, user access permission, password changing, company information, software’s window and data synchronization.

<figure><img src="/files/H8Skf2VdfOWLxdGFGlXS" alt=""><figcaption></figcaption></figure>

***

### Manage users

**When to use:** When you need to create, edit, or delete login accounts for each person who uses the software. Each user has a unique User ID, a name, a password, and contact details.

To set up a user, proceed as follows:

1. Click **New**, then enter the **User ID** (auto-uppercased) and **User name**.
2. Enter the login **Password** (when editing, leave blank to keep the current password).
3. Enter **Telephone**, **Location**, and **Email** (optional).
4. Click **Save** to finish.

* **Operational notes:**
  * After creating a new user, the system prompts you to open **Manage user access** immediately — a new user has no screen access by default.
  * Deleting a user also removes that user's access rights and group membership.

***

### Manage user groups

**When to use:** When you want to group users with the same role (e.g. Accountant, Chief Accountant, Director) to grant rights in bulk instead of per user. Members of the same group share one set of access rights (synchronized automatically).

To create and manage user groups, proceed as follows:

1. Click **New**, enter the **Group ID** and **Group name**, then click **Save**.
2. Click **Add member** (press **F3** to pick a user) to add users to the group.
3. Select a member and click **Set permissions** to open the access screen — saved rights apply to **all** members of the group.
4. Click **Remove member** to take a user out of the group (the account is not deleted), or **Re-sync** to refresh a member's rights from the group's source member.

* **Operational notes:**
  * A user belongs to **only one group** at a time. When adding to a new group, the system asks you to confirm moving the user out of the old group.
  * When deleting a group that still has members, the system asks you to confirm removing all members first.

***

### Manage user access (by screen)

**When to use:** When you need to decide which screens/functions a user (or group) may open, and what actions they may perform there (Create, Update, Delete, Print, Export/Import Excel, Post, Unpost).

To grant access rights to a user, proceed as follows:

1. Enter the **User ID** (Enter or **F3** to look up) — the full list of screens with current rights appears.
2. Tick the rights to grant on each screen row. For **Report**-type screens, only *Access / Print / Export Excel* apply.
3. Click **Save** to finish.

* **Operational notes:**
  * If the user belongs to a group with several members, saving warns that the **whole group's** rights will change. To grant rights independently, move the user to a new group.
  * Use **Copy rights from…** to copy another user's full set of rights.
  * The system is **deny-by-default**: a user without a granted right cannot see/open the corresponding screen.

***

### Manage module access

**When to use:** When you need to allow or block a user at the **module** level (General Ledger, Payables, Receivables, Cash, Inventory, Fixed Assets, System…). This is a higher-level layer than per-screen access.

To grant module access, proceed as follows:

1. Enter the **User ID** (Enter or **F3**) — the list of modules appears.
2. Tick the modules the user is allowed to access.
3. Click **Save** to finish.

> **Note:** A user must be granted module access before the screens/reports in that module appear. As with screen access, a change for one member of a group applies to the whole group.

***

### Manage screens

**When to use:** When you need to maintain the catalog of system screens/reports (code, multilingual name, module, type Screen/Report) — the basis for granting access rights. This is an administrator function.

To maintain the screen catalog, proceed as follows:

1. Click **New**, choose the **Module** and **Type** (Screen / Report).
2. Enter the **Screen code** and **Screen name** (in the active language).
3. Click **Save** to finish. Click a grid row to edit.

> **Note:** Screen names are stored in 6 languages (VN, EN, KR, JP, CN, KH); the screen shows and edits only the name column for the active language and preserves the others.

***

### Change password

**When to use:** When a user wants to change their own login password.

To change the password, proceed as follows:

1. Enter the **Old password**.
2. Enter the **New password** and **Confirm new password** (both must match).
3. Click **OK** to finish.

> **Note:** The system verifies the old password before allowing the change. Passwords are encrypted when stored.


# 12.1 Sort Voucher

<figure><img src="/files/XP0JTzZumeI4P6Q9u8F9" alt=""><figcaption></figcaption></figure>

During the data input process, the user may be unable to arrange vouchers orderly. This section helps the user to sort Voucher neatly. Select each module and select Month that need to be sorted. (Note: Before sorting, all vouchers in the period must be unposted from the ledger.)


# 12.2 Check Voucher

<figure><img src="/files/6wS52m99CktEDXCx2SoL" alt=""><figcaption></figcaption></figure>

Check vouchers that were recorded incorrectly, leading to an imbalance between debit amount and credit amount.


# 12.3 Check voucher appear twice

<figure><img src="/files/pHIMYXa0zrWune1NSn0L" alt=""><figcaption></figcaption></figure>

This function helps the user to detect for Voucher having the same number and same entry yet show up twice on the ledger.


# 12.4 Check Customer receivable balance

<figure><img src="/files/6JTszQpmt95Tv2leVeW4" alt=""><figcaption></figcaption></figure>


# 12.5 Check Supplier payable balance

<figure><img src="/files/6OvEeIJ8mH75xVTzyJnp" alt=""><figcaption></figcaption></figure>


# 12.6 Cost Center, Jobs Center and Profit Center

<figure><img src="/files/XL7QLR4tjXw8kEWMEKae" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/USNkkykl9MOfwKbzgHQZ" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/3CRCBoO1SvwyWaZ5gGpG" alt=""><figcaption></figcaption></figure>

This functions helps the user to create information:

This functions helps the user to follow expense and profit by project .


# 12.7 Config Profit and Cost by Team

<figure><img src="/files/3CRCBoO1SvwyWaZ5gGpG" alt=""><figcaption></figcaption></figure>

This function helps configure tracking of expenses and profit by team and by month.

Example : Project A have 03 team process with in 03 months

Team 01: Join in 03 months

Team 02 : join in 01 month

Team 03: join in 02 months.

This functions will be config how many percent workload of each team and each month.

***

### Configure revenue/cost allocation by team

**When to use:** When you need to declare the **allocation percentages** of revenue/cost across teams (jobs) for each accounting period — the basis for the management profit/loss report by team (see [12.8 Cost and profit report by team](/english-1/utilities-module/input)).

> **Business example:** For period 06-2026, allocate shared cost to team A 60%, team B 40%.

To configure revenue/cost allocation by team, proceed as follows:

1. Enter the **Period** to configure as `mm-yyyy`.
2. Add a row on the grid: choose the **Master team** and **Detail team** (press **F3**), enter the allocation **Percent (%)**.
3. Click **Save** to finish.

* **Operational notes:**
  * Enter a **From period** and click **Copy** to reuse the previous period's configuration and adjust it, instead of redeclaring from scratch.
  * The percentage must be greater than 0, and the Master–Detail team pair must not repeat within the same period.


# 12.8 Report Profit and Cost by Team

## Report Profit and Cost By Team

![](/files/VtKZdwgL14hk3a6S0yod)

### From function config (7), the system can calculate and export data by group/project and date range.


# 13.1 Approval System

<figure><img src="/files/KUxcrlz4cqYNFtmIjqh0" alt=""><figcaption></figcaption></figure>

Approval System consists of 2 parts: Approval system and Report

**Approval System**

<figure><img src="/files/KUxcrlz4cqYNFtmIjqh0" alt=""><figcaption></figcaption></figure>

## This part contains six modules :

* Set up approval steps
* Payment request
* Payment approval
* Cashier’s book at beginning period
* Awaiting payment
* Cashier collects money

### 13.1.1 Set up approval steps (For administrator):

default setting for user (requester) who creates requests for payment

Example: if you want members in your group (Employee A) before sending a payment request, he/she needs to send it to the group leader first, then the setup is as follows:

* Select user Employee A (optional) with highest priority
* Groups with low priority level.
* Group (optional)
* Expense items (optional)
* Profit centers (optional)

If you do not enter anything, the default is applied for everyone

<figure><img src="/files/l446wkY69Pfy6cMr1oiy" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/l446wkY69Pfy6cMr1oiy" alt=""><figcaption></figcaption></figure>

### 13.1.2 Payment request

<figure><img src="/files/pv0cGgD7k8nQPznQbx2E" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/pv0cGgD7k8nQPznQbx2E" alt=""><figcaption></figcaption></figure>

This screen allows requester to manage his/her requisition with the status of each form, including:

* Pending – the form recently created and sent (not yet approved by any approver)
* In Approval – there is at least one person currently approving this form
* Approved for Payment – approval process is complete and payment can be processed
* Completed – payment received and process finished
* Rejected – the approver rejected the request

And requester is able to manage his/her requisition by period from date to date.

Add new

### Click into Add new to fill out information of the approval request.

<figure><img src="/files/QMfY6LKtejrPS8sRywHx" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/QMfY6LKtejrPS8sRywHx" alt=""><figcaption></figcaption></figure>

### The screen will pop out a window. Fill out the mandatory content as follows:

* Payment amount
* Currency ID in VND or in foreign currency USD, EUR, …
* Payment subject and payment explanation for Approver’s reference.
* Approval information: Select ID of Approver, Approver name, Approver position is checked by whom, confirmed by whom, approved by whom. Each ID would let people choose a function to perform.

### Optional filling:

* File attachment: Click into Browse to load word file, pdf, picture file or excel file,…

Once complete filling Approval information, click Save button.

At this point, the first control table displays approval status as follows:

* Payment request status
* Payment approval status
* Payment approval complete status

### 13.1.3 Payment approval

<figure><img src="/files/iUUjtbelvmTcHzMpoiIu" alt=""><figcaption></figcaption></figure>

Person who in charge of payment approval would view this area to get user (approver) support in searching for a list of request forms under 3 status, including:

* Approval-awaiting form (wait)
* Approval-accepted form (accepted)
* Approval-rejected form (rejected)

And by period from date to date

Approver simply double click on the item, a detail screen will display approval content.

<figure><img src="/files/pgRWcZKadvUEtU1bgp4v" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/iUUjtbelvmTcHzMpoiIu" alt=""><figcaption></figcaption></figure>

This window allows Approver to make decision on payment approval, there are 3 status including:

* Wait: pending (no decision made)
* Accept: when a form is accepted, it will be transferred to the next approver, if the last approver accepted, the form will be in Payable status.
* Reject: dismiss a request with a description, the requester needs to correct the request and send it again.

### 13.1.4 Awaiting payment

Awaiting payment screen allows cashier seeking payment request under 2 status including:

* Payment-awaiting command
* Payment-completed command

And it support to search by period including 2 date types:

* Request form-sending date
* Request form-settlement date

Steps:

* Select the status: Awaiting Payment or Payment Completed
* Select from date … to date …
* Click View or export into excel file

Double click to view payment details

<figure><img src="/files/pgRWcZKadvUEtU1bgp4v" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/pkOh5skKkEVyLxKN6bXM" alt=""><figcaption></figcaption></figure>

On this screen, cashier enters actual payment amount:

* If same currency, cashier is allowed to enter amount lesser or equal
* If different currency, there is not a need to check the amount
* Enter the remaining information if necessary
* Click into processing payment to create payment voucher

<figure><img src="/files/pkOh5skKkEVyLxKN6bXM" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/DgV5YWjgl2Z12fY1TAJi" alt=""><figcaption></figcaption></figure>

Click Print to issue printing version and print out into paper to sign.

Payment voucher shows payment date

Recipient’s name, address

Payment reason

Payment amount

<figure><img src="/files/DgV5YWjgl2Z12fY1TAJi" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/tzULMJG8E4Dkq1nvJ9O7" alt=""><figcaption></figcaption></figure>

This payment voucher also shows recipient signature, signed date. Approver’s signature, approval date.

Manager’s name, signature and signed date.

###


# 13.2 Cashier's Book — Beginning Period

<figure><img src="/files/1xVg7ffwBIa2Z1thlk4t" alt=""><figcaption></figcaption></figure>

Go into cashier’s book beginning period. Click Add new. Enter information such as date record the balance, VND opening balance, USD opening balance. Then click save.

This screen also displays approval traces such as: approval timing, by whom, editing timing, by whom


# 13.3 Cashier Cash Disbursement

<figure><img src="https://lh7-us.googleusercontent.com/Eh7O_YZoqtwYthkKiHfPXmbDHnUGHHShjmkFWh_XiGNMIaONdNiBm9okx8rdiSIbuLkLmEFH3kPL2i0zUaQLqQVWeNV1QOX_83s19F1HVkdEDVbChhMa-jaGmDUyTQhzBn5BXe3hKl_SQNHNI81-9A1_UTVZTsTm" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/tzULMJG8E4Dkq1nvJ9O7" alt=""><figcaption></figcaption></figure>

Go into Cashier collects money, click Add new to allow cashier enter information on money receipt including

Money receipt by cash or by bank transfer

Money receipt date

Amount receipt

Currency receipt

Description detail

Then click save

Once completed, the screen will display receipt voucher created at when, by whom. If there is any amendment, the timing, the amendment person will be also displayed.

If you want to print, click print voucher.


# 13.4 Report on Cashier money

<figure><img src="/files/Tiv8RM65eaNs0SKyFkxS" alt=""><figcaption></figcaption></figure>

Go into Report on cashier money, select required period for report. Click view, the software will export an excel file with the following data:

Previous date: Opening balance brought forward, amount collect on the day, amount paid on the day, closing balance carried forward.

Today: Opening balance brought forward. Details of amount collected on the day for each receipt, each description. Details of amount paid on the day for each payment, each description. Today closing balance carried forward.

<figure><img src="/files/PB1sXKRrgcV1EXG1u8mU" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/5DFFNRazTEYnWhBdp6Q0" alt=""><figcaption></figcaption></figure>


# 14.1 Introduction

Customer portal is a useful system that SS Audit could communication with our clients. It is also easily within reach through powerful collaboration, and this leads to better client satisfaction.

Business processes such as analyzing and tracking revenue is much easier because the portal is built with the customer in mind. This system has great knowledge management capacity as they can house large numbers of important documents in secure and organized formats. With costs coming under control too, there really are no downsides, but just benefits to having a quality customer portal.

<br>


# 14.2 Log in Smartbooks Website

Enter your registered username or registered email address to login the system. You can tick the checkbox Remember me to access easier next time. If you don’t have account, please contact us [https://smartbooks.ssaudit.com/contact/ ,](https://smartbooks.ssaudit.com/contact/) we will check and feedback you later.

<figure><img src="/files/p30050cDVBxiiVKOHGl5" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/B59Yiae6YEVRUfXNMV9K" alt=""><figcaption></figcaption></figure>


# 14.3 How to access Customer Portal

### It’s must be logged in with right permission

I. Access by url: <https://erp.ssaudit.com/>

II. Access via smartbooks website as screen capture at top and bottom webpages

<figure><img src="/files/zoO5vd5yjMqbgnPVFigJ" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/0sVaQD7EYIsc42vrj6kj" alt=""><figcaption></figcaption></figure>

<br>


# 14.4 Some screenshot

## Main page

<figure><img src="/files/WSRG6PCCyk34uSU92Kxs" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/WSRG6PCCyk34uSU92Kxs" alt=""><figcaption></figcaption></figure>

Customer Number: total customers – more info is linked to Customer List Vendor Number: total vendors – more info is linked to Vendor List

Receivable Overdue: Receivable amount would be overdue – more info is linked to Receivable Customer report

Payable Overdue: Payable amount would be overdue – more info is linked to Payable to Vendor report

Monthly Recap Report: Sales amount by Month compare this year and last year

Vendor Active YTD: number of vendors who have at least one of activities this year vs total vendors

Customer Active YTD: number of customers who bought at least one of products this year vs total customers

Receive Overdue vs Income: Receivable amount would be overdue vs Income

Sales vs Target: Sales Amount year to date vs Target (Total Sales amount last year)

Total Revenue: Total amount of revenue components (compare with last year – higher is good)

Total Cost: Total amount of cost components (compare with last year - lower is good)

Total Profit: Total amount of profit (compare with last year – higher is good)<br>

## Customer

<figure><img src="/files/N7AXaYl6kihzyblON4no" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/N7AXaYl6kihzyblON4no" alt=""><figcaption></figcaption></figure>

Customer Active by Year chart: Compare the active customers in three years

Customer Active by Month chart: number of Customers have bough any products through months this year Top 10 Customers report: List of 10 customers that have largest sales amount, compare with total sales Customer Outlet: Number of new customers, Returning Customers and Lost Customers in this year<br>

## Expense

<figure><img src="/files/z86IP4p5Bu4iFMt0VEp4" alt=""><figcaption></figcaption></figure>

Expense Overall Chart: Compare the cost components in this year. It could be click on the label of components to hide or show the components in chart

<figure><img src="/files/z86IP4p5Bu4iFMt0VEp4" alt=""><figcaption></figcaption></figure>

Expense by Period Chart: Compare the cost components month by month. It could be click on the label of components to hide or show the components in chart

Income Statement: Statement of income current year which highlighted the cost components<br>

## Income Statement

<figure><img src="/files/OsnijjpLgcy2g1VQobA2" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/OsnijjpLgcy2g1VQobA2" alt=""><figcaption></figcaption></figure>

Statement of Income compare three years

\- Progress Bar: compare the component amount with Gross Sales

\- Ratio: Compare the component amount with previous year

\- Choose Period: Choose the range of date, it could be showed the range from begin month to end month<br>

## Sales YTD by Customer

<figure><img src="/files/fXnBq6OTJbI9HHoHCgvH" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/fXnBq6OTJbI9HHoHCgvH" alt=""><figcaption></figcaption></figure>

List of sales amounts by customers month by month

Customer codes are linked to customer detail

Total: Total sales in the year

Months: show up to current month

Progress bar: compare sales the month vs total for the customer

Excel: Export data to excel file

Column Visibility: Show/Hide to column

## Customer Detail

<figure><img src="/files/SnKWM8CDg12WxlExaEui" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/SnKWM8CDg12WxlExaEui" alt=""><figcaption></figcaption></figure>

Show the detail information of customer

Amount Remaining Receivable: Receivable is remaining for this customer currently

Total YTD Sales: Total sales this year to this customer

Customer by Month chart: Sales Amount and Receivable remaining month by month

<figure><img src="/files/dV8Pw5yVeYJbi34QGCMp" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/dV8Pw5yVeYJbi34QGCMp" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/3tqv9mTQfMgyMQngAdKp" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/3tqv9mTQfMgyMQngAdKp" alt=""><figcaption></figcaption></figure>

Show the detail information of product

Purchase vs Sales by months: Show sales amount, purchase amount month by month for this product.

<figure><img src="/files/No26CjagGCNk1161b7po" alt=""><figcaption></figcaption></figure>

<figure><img src="/files/No26CjagGCNk1161b7po" alt=""><figcaption></figcaption></figure>

Compare Balance Sheet (in million) in 3 years

It’s could be expanded or collapsed components to show detail or show summary

Progress bar: Compare the amount of child node with parent component

It’s could be select the month in Choose Period to compare month by year

<br>


# 15. DATA SYNCHRONIZATION

Data synchronization

![UpDownGuide](/files/ZdBmNPKZTOhwfFLhQBdM)

Data synchronization is the process of information exchange and synchronization among multiple data sources in a central server in two-dimensional data (Upload Data - Download Data) in real-time

We use SQL Server Replication to make the process of information exchange and synchronization

SQL Server Replication is data copy, encryption technique distributed data from this database to another database, and then the data synchronization and data unification are conducted among database

This technology is used from a server to server requiring high transaction, including improving scalability and availability, data warehouse and reports, integrating data from multiple locations, integrating asynchronous data and offloading batch process. Merge replication is primarily designed for mobile applications or distributed server applications that may cause data conflict

This process is done automatically when connecting to the Internet from the local system to the central system.

The installation consists of 2 parts:

**Part 1**: Set a local system at the company you need to manage

**Part 2:** The central system is installed at SSAudit, data is concentratively managed on the central server

Local information at your company is synchronized and merged with the central system via the internet network through the data synchronization solution.

Our central system has the ability to restore local data system, so the restoration and maintenance take place easily and quickly through the Internet.

Advantages:

\- Combine with the advantages of both Winform and Webform classical solutions.

\- Data security and high availability of data

\- Ability to copy and restore data, remote system protection.

\- Information is reflected exactly and timely.

\- Ensure the safety and security of data while performing communications.


# 스마트북 개요

회계 스마트북 소프트웨어는 총 14가지 모듈로 되어있습니다 : **총계정원장(GL)**, **외상매입금(AP)**, **외상매출금(AR)**, **현금 및 은행 관리(CA)**, **고정자산 관리(FA)**, **재고 관리(IN)**, **세금계산서(Invoice)**, **구매 주문(PO)**, **판매 주문(SO)**, **전자세금계산서(E-invoice),승인 시스템(Web 버전), 예산, 시스템 설정 및 전표검토**까지 총 14가지의 모듈을 제공합니다.

**총계정원장**: 사용자 설정, 분개 입력, 결산 분개 및 재무제표 작성

**외상매입금:** 미지급금 기입 및 매입처와의 매입채무 현황 집계

**외상매출금:** 미수금 기입 및 매출처와의 매출채권 현황 집계

**현금 및 은행 관리**: 영수증 및 지출전표 처리, 현금·은행 잔액 관리

**고정자산 관리**: 고정자산 관리, 감가상각 계산 및 선급비용 배부

**재고 관리**: 재고 흐름 파악 및 매출원가 계산

**원가계산**: 단순법, 계수법, 판매단가법, 단계별 원가계산 등 4가지 원가계산 방법을 지원하여 생산 배치별 정확한 원가 배분이 가능합니다.

**매출세금계산서**: 자가 세금계산서 인쇄가 허가된 회사의 경우, 자가 세금계산서 인쇄 가능

**전자세금계산서**: Viettel 과 VNPT 를 연결하여 전자 세금계산서 발행

**승인 시스템(Web버전)**: 다단계 지출 결재 관리: 지급 요청, 승인 및 지급 처리

**예산**: 예산 통제 및 관리

**구매요청서 관리**: 원자재 구매 및 주문 관리

**매출주문서 관리**: 매출처로부터 온 발주 및 운송 관리

**시스템 설정**: 세율, 환율, 기초 잔액 입력, 사용권한 허가, 비밀번호 설정, 회사정보 설정 등

**전표검토:** 입력된 전표 정렬 및 중복 및 오류가 있는 전표 확인 기능


# 시스템 로그인 절차

SmartBooks 회계 소프트웨어에서 작업을 시작하려면 사용자는 다음 순서로 로그인합니다.

**1단계: 애플리케이션 실행.** 바탕화면 또는 시작 메뉴에서 SmartBooks 아이콘을 더블 클릭합니다.

**2단계: 계정 입력.** **사용자 ID**와 **비밀번호**를 입력합니다.

**3단계: 작업 환경 선택.**

* **언어**: 화면 언어를 선택합니다(베트남어, 영어, 한국어, 중국어, 일본어, 크메르어).
* **회사 코드**: 작업할 회사 코드를 선택합니다.
* **지점**: 회사가 지점별 관리를 사용하는 경우 해당 지점을 선택합니다.

**4단계: 로그인.** **OK/Enter**를 클릭합니다. 시스템은 계정을 확인하고 사용자별 권한을 불러옵니다. 권한이 변경된 경우 사용자는 **로그아웃 후 다시 로그인**해야 합니다.

![](/files/madxOEpGhGNMh4Sey4Mj)


# 스마트북 시스템의 단축키 및 아이콘 설명

**단축키 설명**

**F3:** 찾기

**F5:** 새로고침

**CTRL + N:** 전표 신규작성

**CTRL + S:** 전표 저장

**CTRL + D:** 전표 삭제

**CTRL + Q:** 창 닫기

**CTRL + SHIFT + C:** 전표 복사

**ALT + D:** 전표(열) 복사

**ALT + N:** 다음 전표

**ALT + P:** 이전 전표

**ALT + U:** 되돌리기

**CTRL + ->:** 다음 화면(탭)

**CTRL + <-:** 이전 화면(탭)

**CTRL + H:** 메인 메뉴로 이동

**아이콘 설명**

![](/files/-MSCIq1H4Y82BBw0pV06) : 메인메뉴로 이동

![](/files/xgAvz9FHXiVDo6vAbuVy): 로그인, 로그아웃, 데이터 백업 및 복구

![](/files/-MSCJ1Ri-avKcI0id3uo): 보안

* 사용자
* 사용자 그룹
* 사용자권한설정
* 회사정보
* 모듈권한설정
* 삭제된 전표
* 보고서 양식

![](/files/-MSRws2hnIIFHFjdJy6-): 가져오기

![](/files/-MSCIvTMRtWE_Rnj3Fbx) :

* 상태수정
* 삭제된 전표 목록

![](/files/-MSRws2hnIIFHFjdJy6-): 모듈 양식 및 번호 유형 설정

![](/files/iAn6p8mvxYkDJooEJSBO): 메인메뉴를 제외한 모든 창 닫기

**스마트북 시스템에서 사용되는 언어:**

**기본 언어**

* **VN:** 베트남어
* **EN:** 영어
* **KR:** 한국어

언어 변경:

![](/files/-MSRUSKUHaTQc_DNPAbW)

기타 언어

* CN: 중국어
* JP: 일본어
* KH: 캄보디아어


# 시스템 설정

### 회사 정보 설정

**사용 시기:** 회사명, 주소, 사업자등록번호, 로고, 회계연도, 원가계산 방법 등 회사 기본 정보를 등록합니다. 소프트웨어를 처음 사용하거나 작업 회계연도를 변경할 때 반드시 설정해야 합니다.

![](/files/B4HAJOmTlkUeE3bPs93H)

![](/files/KJxUl1c3wxyyANrG25VR)

회사 정보를 설정하려면 다음과 같이 합니다.

1. **회사명**, **주소**, **사업자등록번호** 및 기본 정보를 입력합니다.
2. 작업할 **회계연도**를 선택합니다.
3. 회사 특성에 맞는 **완제품 입고 원가계산 방법**을 선택합니다.
4. **저장**을 클릭합니다.

* **기능 버튼 및 옵션:**
  * 저장: 회사 정보, 회계연도, 원가계산 방법을 저장합니다.
  * 로고/이미지 선택: 출력 양식, 보고서, 전표에 사용할 로고를 설정합니다.
  * 회계연도: 작업 데이터 연도를 결정하며 전표 조회와 기초잔액에 영향을 줍니다.
  * 완제품 입고 원가계산 방법: 회사에 적용할 재고/원가 계산 방법을 선택합니다.

> **저장 시 시스템 확인:** 회사명, 회계연도 및 필수 정보는 비워둘 수 없습니다. 다른 사용자가 전표를 입력 중일 때 회계연도를 변경하지 않는 것이 좋습니다.

| 업무              | 안내                                     |
| --------------- | -------------------------------------- |
| **기말잔액 이월 연도**  | 2025년 기초잔액을 이월하려면 회계연도를 2024년으로 설정합니다. |
| **회계연도별 전표 조회** | 2020년 전표를 조회하려면 회계연도를 2020년으로 설정합니다.   |

| 코드                | 방법         | 설명                                 |
| ----------------- | ---------- | ---------------------------------- |
| **AVRG**          | 가중평균법      | 기간 중 재고 평균 단가로 출고 단가를 계산합니다.       |
| **SPEC**          | 개별법        | 로트, 시리얼 또는 특정 품목별로 원가를 추적합니다.      |
| **FIFO**          | 선입선출법      | 먼저 입고된 재고가 먼저 출고됩니다.               |
| **SELLING PRICE** | 판매가격법      | 품목의 판매가격 기준으로 원가를 계산합니다.           |
| **SIMPLE METHOD** | 단순법        | 단순한 관리 모델에 적용하는 기본 원가계산 방법입니다.     |
| **COEFFICIENT**   | 계수법        | 제품 간 환산계수로 원가를 배분하고 계산합니다.         |
| **BOM**           | 자재명세서(BOM) | BOM의 자재, 노무, 제조간접비 기준으로 원가를 계산합니다. |

> **참고:** 이 설정은 회사 정보의 작업 **회계연도** 설정입니다. 결산/마감은 **GL -> 처리 -> 기말 마감**에서 수행합니다.

***

### 비밀번호 변경

**사용 시기:** 계정 보안을 위해 로그인 비밀번호를 변경할 때 사용합니다.

![](/files/kJni4ZPZEakMorvvma40)

1. **현재 비밀번호**를 입력합니다.
2. **새 비밀번호**를 입력합니다.
3. **비밀번호 확인**을 다시 입력합니다.
4. **OK**를 클릭합니다.

![](/files/aOcBTi6fH9BSKeBTmI30)

> **시스템 확인:** 현재 비밀번호가 맞아야 하며 새 비밀번호와 확인 비밀번호가 일치해야 합니다.

***

### 접근 권한

**사용 시기:** 관리자가 사용자별, 화면별, 모듈별, 기능별 접근 권한을 설정합니다. 각 사용자는 그룹에 속하며, 권한 저장 시 그룹 전체에 동기화할지 시스템이 확인할 수 있습니다.

#### 사용자 생성

![](/files/B7Ls9RTQeSpulrt86za5)

1. **사용자 ID**를 입력하거나 **F3**으로 기존 사용자를 조회합니다.
2. **사용자명**, **전화번호**, **위치**, **이메일**을 입력합니다.
3. 새 계정의 비밀번호를 설정합니다.
4. **저장**을 클릭합니다.

![](/files/OiJxJAJPirXT2d3wIvyp)

#### 모듈 접근 권한

![](/files/5g91AsZfgo0nqEmbDVdH)

![](/files/gYnuectzc9MIeJjIOyMY)

1. 사용자명을 입력하거나 **F3**으로 사용자를 선택합니다.
2. GL, AP, AR, CA, IN 등 접근을 허용할 모듈을 체크합니다.
3. **저장**을 클릭합니다.

> **업무 예시:** 재고 담당자는 재고관리 모듈 접근은 허용하되, 재고 보고서 조회만 가능하고 재고 전표 추가/수정/삭제는 제한할 수 있습니다.

#### 상세 기능 권한

![](/files/kQiTdu4DXKqcKcnRaW3R)

1. **F3**으로 권한을 부여할 사용자를 선택합니다.
2. 기존 권한을 빠르게 복사하려면 **권한 복사 원본 사용자**를 선택하고 복사 버튼을 클릭합니다.
3. 조회, 추가, 삭제, 수정, 복사, 인쇄, 가져오기, Excel 내보내기, 전기, 전기 취소 권한을 체크 또는 해제합니다.
4. **저장**을 클릭합니다.

![](/files/faPe1CRMydOR43Q5Y1U4)

> **참고:** 권한 변경 후 사용자는 로그아웃 후 다시 로그인해야 새 권한이 적용됩니다. 업무에 필요한 최소 권한만 부여하는 것이 좋습니다.

***

### 삭제된 전표 목록

관리자는 선택한 기간 동안 삭제된 전표 또는 분개를 조회하여 내부통제 및 감사 자료로 사용할 수 있습니다.

1. **시작일 / 종료일**을 입력합니다.
2. **그리드 보기**를 클릭합니다.

![](/files/HUKG3iSEKRXgNp3eiLHa)

***

### Excel에서 데이터 가져오기

**사용 시기:** 각 회계 모듈의 전표 데이터를 Excel 파일로 일괄 가져옵니다.

![](/files/JGHCzWmSdFmaaV4WvghM)

1. **가져오기 -> Excel에서 가져오기** 메뉴를 엽니다.
2. GL, AP, AR, 입금, 출금, 재고입고, 재고출고 등 대상 모듈을 선택합니다.
3. **템플릿 파일**을 클릭하여 최신 양식을 다운로드합니다.
4. 매입부가세 데이터를 가져올 때만 **매입부가세**를 체크합니다.
5. 준비한 Excel 파일을 선택합니다.
6. **Excel 파일 읽기**를 클릭하여 데이터를 읽고 검증합니다.
7. **오류/경고 정보** 열과 강조 표시된 셀을 확인합니다.
8. 차단 오류가 없으면 **데이터 가져오기**를 클릭합니다.

![](/files/9Qaw38cBUfozEXieERvh)

* **빨간색:** 차단 오류입니다. 빨간 행이 있으면 파일 전체를 가져올 수 없습니다.
* **노란색:** 경고입니다. 가져오기는 가능할 수 있으나 사용자가 반드시 확인해야 합니다.

***

### 전기된 전표 조정

전기된 전표를 선택한 모듈에서 잠금 해제하여 **미전기** 상태로 되돌리고, 사용자가 수정할 수 있도록 합니다.

![](/files/96Pv3w0bIaXfL5b0hoIc)

1. **모듈**을 선택합니다.
2. **회계기간** 또는 **회계연도**로 조회합니다.
3. 조정할 전표를 체크합니다.
4. **처리**를 클릭합니다.

![](/files/ibvmMcm630z1jL5aWk7g)

***

### 전표 삭제

오류 데이터 또는 테스트 데이터를 정리하기 위해 모듈별 전표를 일괄 삭제할 때 사용합니다.

![](/files/Atz7Lz1w8mK1lmd5O6vJ)

1. **모듈**을 선택합니다.
2. **회계기간** 또는 **회계연도**로 조회합니다.
3. 삭제할 전표를 체크합니다.
4. **실행 / 처리**를 클릭합니다.

![](/files/XBTdtu3OWZ5VRol2Q5hG)

> **주의:** 삭제된 전표는 복구할 수 없습니다. 일괄 삭제 전 데이터를 백업하는 것이 좋습니다.

***

### 소수점 자리수 설정

전표 자동번호 규칙 및 수량, 단가, 금액, 환율의 소수점 자리수를 설정합니다.

![](/files/eusjAlUO0XaWWFQmZ6P0)

![](/files/GGGgs5ZUeIg5zAukx4iL)

> **참고:** 소수점 설정은 전체 전표에 영향을 주므로 실제 데이터 입력 전에 설정하는 것이 좋습니다.

***

### 언어

SmartBooks는 베트남어, 영어, 한국어, 중국어, 일본어, 크메르어를 지원합니다.

![](/files/GG87wghClAcG16oTKh8o)

1. **언어** 기능을 엽니다.
2. 사용할 언어를 선택합니다.
3. 변경을 확인합니다.
4. 로그아웃 후 다시 로그인합니다.

> **참고:** 언어 변경은 화면 표시명만 변경하며 회계 데이터에는 영향을 주지 않습니다.


# 1.1 설정

### 계정과목표

**적용 업무:** 기업의 계정과목표를 신규 등록하거나 수정해야 하는 경우. 시스템에는 통첩 제99호/TT-BTC에 따른 계정과목이 기본 제공되며, 기업 특성에 따라 2차, 3차 하위 계정을 추가할 수 있습니다.

> **예시:** 기업이 1차 계정 642 하위에 계정 6421 — 판매비(영업직원 급여)을 추가해야 합니다.

![](/files/Qg3glvLbXNTxdi29SbqF)

계정과목을 등록하려면 다음과 같이 수행합니다:

1. 계정 코드와 이름을 입력하고(다국어 지원), 계정 유형(자산 / 부채 / 수익 / 비용)과 **계정 그룹**(계정 그룹 목록에서 선택)을 선택합니다.
2. 통화와 상태를 선택합니다 (AC: 사용 중 / IN: 사용 중지).
3. 전기 시 필수 입력이 필요한 경우 비용코드 / 프로젝트 / 이익을 체크하고, 채권/채무 계정인 경우 AR–AP를 체크하여 상계 기능을 활성화합니다.
4. **저장**을 클릭하여 완료합니다.

* **중요 체크박스 및 옵션:**
  * 비용코드: 체크 시, 이 계정으로 전기하는 전표에 비용코드를 반드시 입력하여 항목별 비용 보고에 활용합니다.
  * 프로젝트: 체크 시, 이 계정으로 전기하는 전표에 프로젝트/공사 코드를 반드시 입력해야 합니다.
  * 이익: 체크 시, 이 계정으로 전기하는 전표에 이익 코드를 반드시 입력하여 관리 보고서에 활용합니다.
  * AR-AP: 매출채권/매입채무 계정에 사용합니다. 체크 시 시스템이 거래처 코드를 요구하며 채권/채무 추적 및 상계 기능이 활성화됩니다.
  * 상태 AC/IN: AC는 사용 중인 계정, IN은 비활성 계정으로 신규 전표에 선택하지 않아야 합니다.
* **기능 버튼:**
  * 계정 코드에서 F3: 등록된 계정을 검색하여 조회하거나 수정합니다.
  * 저장: 계정 정보 및 관련 통제 조건을 저장합니다.
  * 신규: 새 계정을 생성합니다.
  * 삭제: 거래 데이터가 없는 계정을 삭제합니다.
  * 닫기: 화면을 종료합니다.

> **저장 시 시스템 검증:**
>
> * 계정 코드와 계정명은 빈칸일 수 없습니다.
> * 하위 계정은 계정과목표 내에서 올바른 수준/상위 계정에 위치해야 합니다.
> * 전표가 발생한 계정의 성격을 삭제하거나 변경하지 마세요. 원장, 채권/채무 및 재무 보고서에 영향을 미칩니다.

> **주의:** 계정과목표 설정은 총계정원장, 보조원장 및 재무제표에 직접적으로 영향을 미치므로, 계정 삭제 전에 신중하게 검토해야 합니다. 삭제 대상 계정과 관련된 회계 전표가 이미 생성된 경우, 보고서의 정확성에 영향을 미칩니다.

***

### 계정 그룹 목록

**적용 업무:** 계정과목을 그룹별로 분류해야 하는 경우(유동자산, 비유동자산, 부채, 자본 등) — 재무상태표 보고서 작성을 지원합니다. 시스템에는 통첩 제99호/TT-BTC에 따른 1차 및 2차 그룹이 기본 제공됩니다.

> **예시:** "유동자산" 그룹 포함: 현금 및 현금성자산 (111, 112), 매출채권 (131, 136, 138)…

![](/files/QTp667KPWVN73p3nFmsb)

계정 그룹을 등록하려면 다음과 같이 수행합니다:

1. 그룹 코드와 그룹 이름을 입력합니다.
2. **저장**을 클릭하여 완료합니다.

* **기능 버튼:**
  * 그룹 코드에서 F3: 등록된 계정 그룹을 검색합니다.
  * 저장: 계정 그룹을 저장합니다.
  * 신규: 새 그룹을 생성합니다.
  * 삭제: 사용되지 않은 그룹을 삭제합니다.
  * 닫기: 화면을 종료합니다.

> **저장 시 시스템 검증:** 그룹 코드는 빈칸일 수 없으며, 이미 계정에 할당된 그룹은 삭제하지 않아야 합니다.

***

### 재무상태표 설정

**적용 업무:** 재무상태표의 항목을 구성(매핑)해야 하는 경우 — 계정 잔액을 각 보고서 항목에 할당합니다. 시스템은 통첩 제99호/TT-BTC 양식에 따라 사전 구성되어 있으며, 필요 시 사용자가 검토하고 사용자화할 수 있습니다.

> **예시:** 계정 111(현금)의 차변 잔액을 대차대조표의 "현금 및 현금성자산" 항목에 할당합니다.

설정하려면 **총계정원장** 모듈에서 **재무상태표 설정**을 선택하고 다음 단계를 따릅니다:

**1단계: 보고서 항목 정보 설정**

* **항목 정보:**
  * 코드: 통첩 제99호 기준 항목 코드.
  * 설명 VN / EN / KR: 베트남어, 영어, 한국어 항목명.
  * 합계: 이 항목이 요약 항목인 경우 체크 — 시스템이 하위 항목에서 자동 합산하며 직접 계정 할당을 허용하지 않습니다.
  * 상태: 재무 보고서에서 이 항목을 숨기려면 체크, 정상 표시하려면 비워둡니다.

![](/files/4Ckx0RyGznzNXsHj8OHX)

**2단계: 항목 코드에 계정 잔액 할당**

데이터 그리드에서 계정-항목 매핑 정보를 등록합니다:

* **계정 할당 그리드:**
  * 잔액 유형: D(차변 잔액) 또는 C(대변 잔액)를 선택합니다.
  * 계정 / 설명 VN / EN: 할당할 계정과 해당 설명을 선택합니다.
  * 이월: 양수이면 +, 음수이면 -(차감 항목, 감가상각 등)을 입력합니다.
  * 항목 코드 / 항목명 VN / EN: 설정된 목록에서 보고서 항목과 해당 명칭을 선택합니다.

> **예시:** 행 번호 = 1에서 계정 111의 차변 잔액을 가져오고, 이월 열에 양수 부호를 유지하여 보고서의 항목 111에 매핑합니다.

완료 후, **저장**을 클릭하여 저장하거나, **다음**을 클릭하여 다음 단계로 이동하거나, **닫기**를 클릭하여 종료합니다.

* **기능 버튼 및 체크박스:**
  * 합계: 요약 항목으로 표시합니다. 이 항목은 하위 항목에서 데이터를 집계하며 계정에서 직접 가져오지 않습니다.
  * 상태: 보고서에서 항목을 숨기거나 비활성화하는 데 사용합니다.
  * 저장: 현재 단계의 설정을 저장합니다.
  * 다음: 보고서 설정 프로세스의 다음 단계로 이동합니다.
  * 이전: 이전 단계로 돌아가 설정을 검토합니다.
  * 닫기: 설정 화면을 종료합니다.

> **저장 시 시스템 검증:** 요약 항목에는 계정을 직접 할당하지 않아야 합니다. 보고서에 매핑되는 계정은 계정과목표에 존재해야 하며, 올바른 차변/대변 잔액 유형을 선택해야 합니다.

![](/files/LlCdQuC81h84l4R4UoCc)

**3단계: 상위 항목에 하위 항목 설정**

하위 항목 코드를 상위 요약 항목에 할당하여 보고서 생성 시 시스템이 자동으로 집계하도록 합니다.

![](/files/xjgCQ7l47cXY1kLEhOjo)

**4단계: 최상위 요약 항목에 요약 항목 설정**

요약 항목을 최상위 요약 항목에 할당합니다(이 항목들은 계정에서 직접 잔액을 가져오지 않으며, 하위 항목에서만 집계합니다).

![](/files/iIFAlCzUs2ZFyix4QzU5)

***

### 결산 분개 설정

**적용 업무:** 기말(월/분기/연) 자동 계정 잔액 대체 분개의 방법과 순서를 사전에 설정해야 하는 경우 — 오류를 최소화하고 수작업 시간을 절감합니다.

> **예시:** 기말 대체 분개: 매출 수익 대체 — 차변 511 / 대변 911; 관리비 대체 — 차변 911 / 대변 642; 이후 손익 대체 — 차변 911 / 대변 4212.

![](/files/QyErdbz79eDmLsUhFtKm)

데이터 그리드에서 각 대체 분개 정보를 등록합니다:

* **설정 상세:**
  * 계정 / 계정명: 잔액을 이체할 원천 계정과 설명(3개 언어).
  * 잔액 방법: C(대변 잔액) 또는 D(차변 잔액)를 선택합니다.
  * 대상 계정: 이체받을 계정(예: 911, 1541, 4212…).
  * 설명 VN / EN / KR: 결산 전표에 자동으로 표시되는 내용.
  * 실행 순서: 1단계에서 매출/비용을 911 또는 1541로 대체; 10단계에서 911에서 4212로 대체(최종 실행).
* **기능 버튼:**
  * 저장: 결산 분개 목록을 저장합니다.
  * 행 추가: 추가 결산 분개를 등록합니다.
  * 행 삭제: 불필요한 설정 행을 삭제합니다.
  * 닫기: 화면을 종료합니다.

> **저장 시 시스템 검증:** 원천 계정, 잔액 방법, 대상 계정 및 실행 순서는 반드시 확인해야 할 중요 정보입니다. 실행 순서가 잘못 설정되면 기말 결산 수치가 부정확할 수 있습니다.

> **주의:** 기간 내 발생 거래를 전기하기 전에 기초 잔액을 먼저 입력해야 합니다.


# 1.2 입력

### 총괄 분개

**적용 업무:** 전문 모듈에 속하지 않는 거래를 전기합니다: 수정 분개, 선급비용 배분(142→642), 비용 충당(642→335), 기말 손익 대체(911→421).

> **예시:** 전표 GL26/030116 일자 2026/03/31 — 2026년 03월 베트남 직원 사회보험, 건강보험, 고용보험 충당(회사 부담분): 차변 62716 / 대변 3383, 금액 7,991,550원. 전표 총액 264,980,405원, 분개 5행.

![](/files/2NiwBZzEoFC7eQHZYwNo)

총괄 분개 전표를 입력하려면 다음과 같이 수행합니다:

1. **신규**를 클릭하여 새 전표를 생성합니다. **참조번호** 필드에 `<NEW>` 또는 설정에 따른 임시 번호가 표시됩니다.
2. **전표일자**를 입력하고 **회계기간**을 확인합니다. 이 두 정보가 일치해야 전표가 올바른 원장에 저장됩니다.
3. **처리방법**, **통화**, **환율**을 선택합니다. VND 거래의 경우 환율은 보통 1.00이며, 외화의 경우 세부 내용 입력 전 환율을 확인하세요.
4. 향후 조회를 위해 **설명 VN / EN / KR** 중 최소 하나를 입력합니다.
5. 상세 그리드에서 각 분개 행을 입력합니다: **차변 계정**, **대변 계정**, **금액**, 세금계산서/채무 정보 및 거래에서 요구하는 배분 코드.
6. 합계 금액과 거래 행을 검증합니다. 세금 또는 채무 전표를 사용하는 경우 **거래처 코드**, **세금계산서 번호**, **시리얼 번호**, **세금계산서 일자**를 재확인하세요.
7. **저장**을 클릭합니다. Hold 상태로 저장된 후 검증이 완료되면 **처리 → 다중 전표 전기**에서 전기합니다.

* **헤더 정보:**
  * 참조번호: 신규 시 기본값 `<NEW>`, **F3** 키로 기존 전표 검색.
  * 전표일자 / 회계기간 / 전표번호: 현재 일자와 설정 규칙에 따라 시스템 자동 표시.
  * 처리방법 / 통화 / 환율: 전표 상태와 통화 선택(기본값 VND, 환율 1.00).
  * 설명 VN / EN / KR: 향후 조회를 위한 거래 요약 입력.
* **상세 분개 그리드:**
  * 차변 계정 / 대변 계정: 직접 입력하거나 **F3** 키로 차변/대변 계정을 선택합니다.
  * 금액 / 환산 금액: 원화 및 환산 후 거래 금액.
  * 거래처 코드, 세금계산서 번호, 시리얼 번호, 세금계산서 일자: 해당 시 채권/채무 및 VAT 세금계산서 정보 입력.
  * 비용코드 / 프로젝트 / 이익: 해당 배분 항목 선택(센터별 비용 보고서용).
* **기능 버튼:**
  * 이전 / 다음: 인접 전표로 이동.
  * 그리드 내보내기: 분개 행을 Excel로 내보내기.
  * 전표 인쇄: 양식에 따라 인쇄 또는 PDF 내보내기.
  * 데이터 가져오기: Excel 파일에서 분개 행 가져오기 모드 전환.
  * 템플릿 파일: 가져오기 전 회계사가 작성할 올바른 구조의 Excel 템플릿 내보내기.
  * 저장 / 복사 / 신규 / 삭제 / 닫기: 표준 작업.
* **운영 시 주의사항:**
  * Released 상태의 전표는 전기 완료된 것으로, 직접 수정하지 말고 할당된 권한에 따라 전기 취소/조정해야 합니다.
  * Excel에서 가져올 때 **통화**와 **환율**은 화면 헤더에서 가져오며, Excel 파일에서 가져오지 않습니다. **데이터 가져오기**를 클릭하기 전에 올바르게 선택하세요.
  * 계정에 비용코드, 프로젝트 코드, 이익 코드가 필요한 경우, 관리 보고서가 정확한 수치를 표시하려면 모든 코드를 입력해야 합니다.
  * 채무 계정 또는 세금계산서가 있는 거래의 경우, 채무 대사, VAT 및 향후 전표 조회를 위해 거래처 코드와 세금계산서 정보를 완전히 입력하세요.

> **저장 시 시스템 검증:**
>
> * 전표일자는 올바른 회계기간에 속해야 하며 기간이 마감되지 않아야 합니다.
> * 전표번호는 동일 기간 내에서 중복될 수 없으며 번호 규칙을 따라야 합니다.
> * 최소 하나의 분개 행이 필요하며, 각 행에는 유효한 차변 계정, 대변 계정, 금액이 있어야 합니다.
> * 계정은 총계정원장 모듈의 허용된 전기 범위 내에 있어야 합니다.
> * 계정이 채권/채무 추적, 비용, 프로젝트 또는 이익 코드를 요구하는 경우, 시스템이 해당 코드를 요구합니다.
> * 세금 정보가 있는 세금 계정 133/333의 경우, 시스템 요구 시 세전 금액을 입력해야 합니다.

> **주의:** 저장 후 전표는 Hold 상태입니다. **처리 → 다중 전표 전기**에서 일괄 전기하세요.

***

### 채권/채무 상계

**적용 업무:** 동일 거래처(매출처이면서 매입처인 경우)의 매출채권과 매입채무를 상계하거나, 서로 다른 거래처 간 상계, 또는 선급금을 발생 세금계산서와 상계합니다.

> **예시:** 전표 OF26/010001 일자 2026/01/05 — 폐수 처리 시스템 5% 보증 충당(HTC): 차변 3311 금액 5,744,310원 거래처 HTC 1 / 대변 3311 금액 5,744,310원 거래처 MOITRUONGH... 화면 상 차이 0.00.

![](/files/bbYmb5W8aDRGEOmUoH1b)

채권/채무 상계 전표를 입력하려면 다음과 같이 수행합니다:

1. **신규**를 클릭하여 상계 전표를 생성합니다. **참조번호** 필드에 `<NEW>` 또는 임시 번호가 표시됩니다.
2. **전표일자**를 입력하고, 상계 기간의 **회계기간**과 **전표번호**를 확인합니다.
3. **처리방법**을 선택합니다. 입력 중 추가 검토가 필요하면 전표를 Hold 상태로 유지합니다.
4. **통화**와 **환율**을 선택합니다. VND 거래의 경우 환율은 보통 1.00입니다.
5. 상계 거래 설명을 입력합니다. 예: 채무 상계 사유 또는 처리할 보증/선급 항목.
6. 1개 차변 행과 여러 대변 행, 또는 그 반대의 원칙에 따라 상세 그리드를 입력합니다.
7. 총 **차변**, 총 **대변**, **차이**를 검증합니다. 차이가 0.00일 때만 저장합니다.
8. **저장**을 클릭하고, 거래 검증이 완료되면 전표 처리 절차에 따라 전기합니다.

* **헤더 정보:**
  * 참조번호: 신규 시 기본값 `<NEW>`, **F3** 키로 기존 전표 검색.
  * 전표일자 / 회계기간 / 전표번호: 현재 일자에 따라 시스템 자동 표시.
  * 처리방법 / 통화 / 환율: 전표 상태와 통화 선택(기본값 VND).
  * 설명 VN / EN / KR: 거래 요약 입력.
* **상세 분개 그리드:**
  * 계정 + 차변/대변: 상계 쌍으로 입력 — 1개 차변 행과 여러 대변 행 또는 그 반대.
  * 금액 / 환산 금액: 원화 및 환산 후 거래 금액.
  * 거래처 코드, 세금계산서 번호, 시리얼 번호, 세금계산서 일자: 세금계산서별 상세 채권/채무 추적을 위해 필수 입력.
  * 비용코드 / 프로젝트 / 이익: 필요 시 배분 항목 선택.
* **기능 버튼:**
  * 이전 / 다음: 인접 전표로 이동.
  * 그리드 내보내기: 분개 행을 Excel로 내보내기.
  * 전표 인쇄: 양식에 따라 인쇄 또는 PDF 내보내기.
  * 데이터 가져오기: Excel 파일에서 가져오기 모드 전환.
  * 저장 / 복사 / 신규 / 삭제 / 닫기: 표준 작업.
* **운영 시 주의사항:**
  * 총 차변과 총 대변이 일치해야 합니다. 차이가 있으면 전표를 저장/전기할 수 없습니다.
  * 상계 시 각 행에 올바른 거래처 코드를 입력해야 거래처별 보조원장에 차이가 발생하지 않습니다.
  * 상계에 사용하는 계정은 적절한 채권/채무 계정이어야 합니다. 순수 채무 상계 거래에 매출, 비용 또는 현금 계정을 사용하지 마세요.
  * Excel에서 가져올 때 통화와 환율은 화면 헤더에서 가져옵니다. 파일 데이터는 계정, 금액, 거래처 및 세금계산서 정보에만 사용됩니다.

> **저장 시 시스템 검증:**
>
> * 전표일자는 회계기간과 일치해야 하며 기간이 열려 있어야 합니다.
> * VN/EN/KR 중 최소 하나의 언어로 설명이 필요합니다.
> * 각 행에는 계정, 통화, 유효한 차변/대변 금액이 있어야 하며 음수여서는 안 됩니다.
> * 모든 상세 행은 헤더와 동일한 통화를 사용해야 합니다.
> * 채무 계정의 경우, 계정이 거래처 추적을 요구할 때 시스템이 거래처 코드 또는 직원 코드를 요구합니다.
> * 상계 구조는 1 차변 - 다수 대변 또는 1 대변 - 다수 차변이어야 하며, 총 차변은 총 대변과 같아야 합니다.

> **주의:** 저장 전 총 차변은 총 대변과 같아야 합니다. 저장 후 전표는 Hold 상태입니다 — 총계정원장에 반영하려면 전기가 필요합니다.


# 1.3 월별 마감

### 자동 결산분개

**적용 업무:** 회계기간 말(월/분기/연)에 시스템이 잔액을 자동 계산하고 지정 기간의 수익·비용·경영성과 결산분개를 생성해야 할 때 — 개별 분개를 수동으로 입력하는 대신 사용합니다.

> **업무 예시:** 2026년 1월 말, 수익 결산 차변 511 / 대변 911: 200,000,000 VND; 비용 결산 차변 911 / 대변 642: 150,000,000 VND; 이익 결산 차변 911 / 대변 4212: 50,000,000 VND.

![](/files/qCLgZluERZBeOPP7gHEG)

자동 결산분개를 실행하려면 다음과 같이 수행합니다:

1. **시작일 – 종료일** 기간을 입력한 후 **그리드 보기**를 클릭하여 시스템이 잔액을 스캔하고 예상 결산분개 목록을 표시합니다.
2. **신규**를 클릭하여 스캔된 데이터를 기반으로 결산 전표를 생성한 후 **저장**을 클릭하여 총계정원장에 저장합니다.
3. 결산분개를 취소하고 원본 데이터를 조정해야 하는 경우 **삭제**를 클릭합니다.
4. **Excel보내기**로 .xlsx 파일을 출력하거나 **인쇄**로 양식에 따라 PDF를 출력합니다. **닫기**로 종료합니다.

* **기능 버튼:**
  * 그리드 보기: 기간 내 거래를 스캔하고 예상 결산분개를 표시합니다.
  * 신규: 그리드 확인 후 결산 전표 세트를 생성합니다.
  * 저장: 결산분개를 시스템에 저장합니다.
  * 삭제: 생성된 결산분개를 삭제하여 데이터 조정 후 재실행할 수 있습니다.
  * Excel보내기: 예상 또는 생성된 결산분개 목록을 출력합니다.
  * 인쇄: 결산 전표/표를 인쇄하여 보관합니다.
  * 닫기: 화면을 종료합니다.
* **운영 시 주의사항:**
  * AP, AR, 현금, 재고, 유형자산 모듈의 전기가 완료된 후에만 결산을 실행합니다.
  * 결산 후 누락 전표가 발견되면 결산분개를 삭제하고 누락 전표를 추가한 후 다시 실행합니다.
  * 차이 원인을 파악하지 않고 결산 금액을 수동 수정하지 마세요.

> **처리 시 시스템 검증:** 결산 데이터는 기간과 결산분개 설정에 따라 계산됩니다. 설정에 원천/대상 계정이 없거나 기간 내 전표가 미전기 상태이면 결산 수치가 불완전할 수 있습니다.

> **주의:** 결산 전에 해당 기간의 모든 전표가 전기되었는지 확인하세요. 결산분개는 **설정 → 계정잔액 결산분개 등록**의 설정에 따릅니다.

![](/files/7c0tNY8UEArNHbUyQYgx)

***

### 기말 결산

**적용 업무:** 모든 결산분개와 재무제표 작성이 완료된 후, 회계책임자가 기말 결산을 수행하여 잔액을 새 회계기간으로 이월합니다. 결산 전 계정 잔액을 확인하는 데 사용합니다.

> **주의:** **보안 → 회사 정보**에서 **회계연도**를 변경하는 것과 혼동하지 마세요 — 해당 작업은 표시 연도만 변경하며 기말 결산을 수행하지 않습니다.

![](/files/3fWkVf2UlL7DAIA6eRW2)

![](/files/GznvNoQV9CLTZOXjY1E5)

기말 결산을 검토하고 실행하려면 다음과 같이 수행합니다:

1. 결산할 기간/연도를 선택합니다.
2. **그리드 보기**를 클릭하여 결산 전 계정 잔액을 확인합니다.
3. 주요 계정을 대조합니다: 현금, 채권/채무, 재고, 유형자산, 수익, 비용.
4. 회계책임자가 수치를 확인한 후에만 결산을 실행합니다.

* **기능 버튼:**
  * 그리드 보기: 결산 전 검토를 위해 잔액과 발생액을 표시합니다.
  * 실행/처리: 시스템 설정에 따라 기말 결산을 실행합니다.
  * Excel보내기: 검토 데이터를 파일로 출력합니다.
  * 닫기: 화면을 종료합니다.
* **운영 시 주의사항:**
  * 기간 내 미전기 전표가 남아 있으면 기말 결산을 실행하지 마세요.
  * 결산 후 다음 기간의 기초 잔액을 다시 확인하세요.
  * 결산된 기간의 데이터를 수정해야 하는 경우, 회계책임자의 통제 절차에 따라 기간을 재개하거나 재처리합니다.

> **처리 시 시스템 검증:** 기간이 잠겨 있거나 미전기 전표가 있으면 결산이 불완전할 수 있습니다. 기간 마감 전 모든 경고를 해결하세요.

***

### 일괄 전표 처리

**적용 업무:** 기간 내 총계정원장 전표를 개별적으로 열지 않고 일괄 전기 또는 전기 취소해야 할 때 사용합니다. 일반적으로 검토 완료 후 회계책임자가 수행합니다.

> **업무 예시:** 일말에 회계책임자가 2026년 1월 대기(Hold) 상태의 모든 전표를 선택하여 일괄 전기하여 총계정원장에 반영합니다.

일괄 전표 처리를 하려면 다음과 같이 수행합니다:

1. 표시 범위를 선택합니다: **전체**는 모든 전표, **회계월**은 특정 월만 필터링합니다.
2. 처리할 전표를 개별 선택하거나 열 머리 체크박스로 전체 선택합니다.
3. **실행**을 클릭하여 일괄 처리한 후 **닫기**로 종료합니다.

![](/files/6Qkp0vlwXGv3QfzbL7nD)

* **선택 및 필터:**
  * 전체: 시스템 허용 범위 내 여러 기간의 전표를 표시합니다.
  * 회계월: 선택한 월의 전표만 표시합니다.
  * 행 체크박스: 전기 또는 전기 취소할 전표를 선택합니다.
  * 열 머리 체크박스: 그리드에 표시된 전표를 빠르게 전체 선택합니다.
* **기능 버튼:**
  * 그리드 보기/데이터 로드: 필터 조건에 따라 전표 목록을 조회합니다.
  * 실행: 선택한 전표를 전기 또는 전기 취소합니다.
  * 닫기: 화면을 종료합니다.
* **운영 시 주의사항:**
  * 적요, 계정, 채권/채무 거래처, 금액을 확인한 전표만 선택하세요.
  * 검토되지 않은 여러 기간이 표시될 때 전체 선택을 피하세요.
  * 전기 후 전표는 전기완료 상태가 되며 대기 상태처럼 직접 수정할 수 없습니다.

> **처리 시 시스템 검증:** 계정 오류, 금액 불일치, 필수 거래처 누락, 잠긴 기간의 전표는 처리되지 않을 수 있습니다. 전표 상세에서 수정한 후 다시 실행하세요.

***

### 월별 기간 잠금

**적용 업무:** 결산분개와 재무제표 작성이 완료된 후, 완료된 기간의 회계 데이터를 잠가 무결성을 보장하고 잠긴 기간의 전표 추가·수정·삭제를 방지합니다.

> **업무 예시:** 2026년 1분기 재무제표 제출 후, 회계책임자가 01, 02, 03월을 잠가 보고된 분기의 전표를 수정하지 못하게 합니다.

회계 장부를 잠그려면 다음과 같이 수행합니다:

1. **월별**을 선택하고 **MM-YYYY** 기간(예: `01-2026`)을 입력하여 월별 잠금하거나, **연별**을 선택하여 전체 회계연도를 마감합니다.
2. 잠금 전: 대기(Hold) 상태의 모든 전표를 전기합니다.
3. **저장**으로 잠금을 확인하고, **삭제**로 잠금 명령을 취소하거나 **닫기**로 종료합니다.

* **옵션:**
  * 월별: 특정 회계월을 잠급니다.
  * 연별: 전체 회계연도를 잠급니다.
  * 회계기간: 잠글 기간을 월/연 형식으로 입력합니다.
* **기능 버튼:**
  * 저장: 잠긴 기간/연도를 기록합니다.
  * 삭제: 추가 조정이 필요하면 기간/연도 잠금을 해제합니다.
  * 닫기: 화면을 종료합니다.
* **운영 시 주의사항:**
  * 잠금 전 대조 보고서를 인쇄/출력하세요.
  * 관리자/회계책임자 권한이 있는 사용자만 기간 잠금/해제를 수행해야 합니다.
  * 잠금 해제 후 데이터를 수정하면 관련 보고서를 다시 실행하여 대조하세요.

> **저장 시 시스템 검증:** 기간이 이미 잠겨 있으면 해당 기간의 전표를 입력/수정하기 전에 잠금을 해제해야 합니다.

> **주의:** 잠금 후 잠긴 기간의 전표는 수정하거나 삭제할 수 없습니다. 수정하려면 먼저 잠금을 해제(삭제)하세요.

![](/files/YPVLPI2nXNnryyn84SvL)

***

### 인사 소프트웨어 연결

**적용 업무:** 별도의 인사(급여) 소프트웨어를 사용하며, 급여 회계 분개를 수동 입력하는 대신 인사 시스템에서 **급여 데이터를 가져와** SmartBooks에서 자동 생성하고자 할 때.

연결하여 급여 데이터를 이체하려면 다음과 같이 수행합니다:

1. 연결을 등록합니다: **서버명**, **사용자 ID**, **비밀번호**를 입력하고 인사 **데이터베이스**를 선택합니다.
2. **급여 기간**, 분개 **적요**와 계정을 입력합니다: **차변 6xx**(급여 비용), **대변 334**(종업원 미지급금), **대변 338**(급여 공제액).
3. **데이터 불러오기**를 클릭하여 그룹별 급여 데이터를 그리드로 불러옵니다(**6xx 적용 / 334 적용**으로 모든 행에 계정 설정 가능).
4. **설정 저장**으로 연결을 저장한 후 **데이터 이체**를 클릭하여 총계정원장 분개를 생성합니다.

* **운영 시 주의사항:**
  * 데이터를 불러오려면 연결 정보(서버 / 사용자 / 비밀번호 / 데이터베이스)가 완전해야 합니다.
  * 생성되는 분개는 GM(월 급여) 유형이며 전표 번호는 기간별로 자동 채번됩니다. 이체 중 오류가 발생하면 전체 작업이 롤백됩니다.

***

### 다중 전표 삭제

**적용 업무:** 입력된 전표를 기간 또는 연도 단위로 **일괄 삭제**해야 할 때(예: 잘못 입력된 데이터나 테스트 데이터 정리) — 총계정원장, 매입, 매출, 현금, 재고 모듈에서 사용합니다.

다중 전표를 삭제하려면 다음과 같이 수행합니다:

1. 삭제할 **모듈**과 필터 범위를 선택합니다: **기간별**(`mm-yyyy`) 또는 **연도별**(`yyyy`).
2. 전표 목록 그리드에서 삭제할 전표를 선택합니다.
3. **실행**을 클릭한 후 확인하여 삭제합니다.

* **운영 시 주의사항:**
  * 본 기능은 **전기 / 전기취소** 권한이 필요합니다. 삭제할 때마다 감사용 로그가 기록됩니다.
  * 시스템은 삭제할 수 없는 전표(예: 이미 결제 배분된 AP 세금계산서, 이미 인쇄된 전자세금계산서)를 자동으로 건너뜁니다. 결과에 삭제/건너뜀/실패 건수가 표시됩니다.
  * 이는 전표 데이터의 **영구 삭제**입니다 — 신중히 검토하고 실행 전에 백업하세요.


# 1.4 분개 내역 조회

### 분개 상세 조회

**적용 업무:** 특정 기간의 모든 차변/대변 분개 상세를 추출하고 검토해야 할 때 — 보고서 작성 또는 기간 잠금 전 수치 확인 및 대조에 사용합니다.

> **업무 예시:** 월말에 회계책임자가 2026년 1월의 모든 분개를 검토하여 차변 642 / 대변 142 분개에 금액 오류가 있는지 확인합니다.

![](/files/Qxada6KF1ZQlIL59rRT0)

보고서를 보려면 다음과 같이 수행합니다:

1. **시작일 / 종료일**에 기간을 입력합니다.
2. 필요 시 모듈, 계정, 통화, 관련 거래처 등 추가 필터를 선택합니다.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.
4. 각 분개 행을 확인하고 인쇄/Excel보내기로 대조 파일을 저장합니다.

![](/files/Fx3mekvnoCB060gVAeXs)

* **기능 버튼:**
  * 그리드 보기: 선택 조건에 따라 분개 상세를 로드합니다.
  * Excel보내기: 분개 상세 목록을 출력하여 필터링, 대조, 감사에 활용합니다.
  * 인쇄: 양식에 따라 보고서를 인쇄합니다.
  * 닫기: 화면을 종료합니다.
* **운영 시 주의사항:**
  * 전표가 보이지 않으면 기간, 전기 상태, 발생 모듈을 다시 확인하세요.
  * 보고서에 여러 모듈의 데이터가 표시될 수 있으므로, 차이 결론 전에 전표번호와 원천 모듈을 대조하세요.
  * 채권/채무 계정으로 필터링할 때는 해당 AP/AR 상세 보고서와 추가 대조하세요.

> **그리드 보기 시 시스템 검증:** 기간이 유효해야 합니다. 필터가 너무 넓으면 분개 행이 많아 로딩이 느려질 수 있습니다.

> **주의:** 보고서는 선택 기간 내 전기된 모든 모듈(GL, AP, AR, 현금 등)의 분개를 표시합니다.

***

### 환율 차이 분개 보기

**적용 업무:** 외화 잔액 재평가(실제 환율이 원래 환율과 다름) 시 시스템이 생성하는 **환율 차이 분개**의 상세를 차변/대변 정의 및 적요와 함께 확인해야 할 때.

환율 차이 분개를 보려면 다음과 같이 수행합니다:

1. **참조 번호**를 입력합니다(또는 **F3**로 검색) — 시스템이 차변/대변 행과 함께 분개를 표시합니다.
2. 상세를 확인합니다: 계정, 외화 금액 및 환산 금액, 환율, 적요(VN/EN/KR), 대상(직원 / 공급자 / 거래처), 비용–작업–이익 센터.
3. **이전 / 다음**으로 분개를 탐색하고, **인쇄**로 출력합니다.

> **주의:** 본 화면은 조회용이며 분개의 총 차변과 총 대변은 항상 일치합니다. 환율 차이 분개는 현금 모듈의 환율 재평가 기능에서 생성됩니다.


# 1.5 보고서

> **주의:** 재무제표를 보기 전에 **설정 → 재무상태표 설정**에서 항목을 구성하여 계정을 대차대조표에 매핑해야 합니다.

### GL 보고서 공통 버튼 및 옵션

**적용 업무:** 총계정원장 모듈의 대부분 보고서는 공통 버튼과 필터 조건을 사용합니다. 올바른 기간과 통화로 데이터를 보고 감사/대조용으로 출력하려면 이를 이해해야 합니다.

* **일반적인 필터 조건:**
  * 시작일 / 종료일: 데이터 조회 기간.
  * 당기 / 비교기: 동일 기간 또는 전기 비교 보고서에 사용.
  * 통화: 보고서가 지원하는 경우 VND 또는 외화 선택.
  * 전체 / 계정별: 전체 계정 보기 또는 특정 계정 필터.
  * 프로젝트/공사/원가중심 코드: 프로젝트, 공사, 비용 항목별 관리 보고서에 사용.
* **기능 버튼:**
  * 그리드 보기: 필터 조건에 따라 데이터 로드.
  * 인쇄: 양식에 따라 보고서 인쇄.
  * Excel보내기: 감사 또는 추가 처리를 위해 Excel로 출력.
  * 새로고침: 필터 변경 후 데이터 다시 로드.
  * 닫기: 보고서 화면 종료.
* **운영 시 주의사항:**
  * 재무제표를 보기 전에 해당 기간의 모든 전표가 전기되었고 결산분개가 완료되었는지 확인하세요.
  * 보고서 수치가 일치하지 않으면 다음 순서로 대조: 시산표 → 총계정원장 → 보조원장 → 원본 전표.
  * 외화 보고서의 경우 차이 결론 전에 원본 전표의 통화와 환율을 확인하세요.

> **그리드 보기 시 시스템 검증:** 보고서 기간/날짜 범위가 유효해야 합니다. 재무제표는 항목 설정과 결산분개에 의존하며, 설정이 누락되면 항목이 불완전할 수 있습니다.

***

### 재무제표

**적용 업무:** 규정에 따른 재무제표 세트(대차대조표, 손익계산서, 현금흐름표)를 작성하여 세무당국 제출 또는 내부 관리에 사용할 때.

보고서를 보려면 다음과 같이 수행합니다:

1. **시작일 / 종료일**에 기간을 입력합니다.
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/Q73pGR6L4Og1MPLDeQZy)

***

### 시산표

**적용 업무:** 모든 계정의 차변/대변 발생액과 기말 잔액을 확인할 때 — 재무제표 작성 전 총 차변 = 총 대변 확인을 위한 필수 단계.

> **업무 예시:** 2026년 1월 시산표를 검토하여 보고서 제출 전 총 차변 발생액 = 총 대변 발생액을 확인합니다.

보고서를 보려면 다음과 같이 수행합니다:

1. **시작일 / 종료일**에 기간을 입력하고 **통화**를 선택합니다(기본값 VND).
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/WK5PfMS3Z9maFjbbFKrD)

***

### 재무상태표

**적용 업무:** 통첩 제99호/TT-BTC 양식에 따른 대차대조표(재무상태표)를 작성할 때 — 보고 시점의 자산, 부채, 자본을 표시합니다.

보고서를 보려면 다음과 같이 수행합니다:

1. **시작일 / 종료일**에 기간을 입력합니다.
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/5eV3bth0WpCQBP1iG09v)

***

### 손익계산서

**적용 업무:** 당기 경영성과(수익, 비용, 이익)를 보고 전기와 비교할 때 — 성과 평가 및 세무 제출에 사용.

> **업무 예시:** 2026년 1월 순매출을 2025년 1월과 비교하여 성장을 평가합니다.

보고서를 보려면 다음과 같이 수행합니다:

1. **시작일 / 종료일**에 기간을 입력합니다(당기 및 비교기).
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/YiT3andKWzCSvuaNJpBd)

***

### 현금흐름표

**적용 업무:** 기간 내 영업, 투자, 재무 3가지 활동별 현금 유입/유출을 볼 때 — 자금 관리 및 보고에 사용.

보고서를 보려면 다음과 같이 수행합니다:

1. **시작일 / 종료일**에 기간을 입력합니다.
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/DrCIR2FTJVnhKTz0ndeM)

***

### 공사별 손익 보고서

**적용 업무:** 공사, 프로젝트, 업무별로 수익/비용을 추적하는 기업이 각 공사별 손익을 보고 투자 효율을 평가할 때.

> **업무 예시:** "ABC 공장" 공사 손익 보기 — 총 수익 5억, 총 비용 4.2억 → 이익 8천만.

보고서를 보려면 다음과 같이 수행합니다:

1. **시작일 / 종료일**에 기간을 입력합니다.
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/emrUXuTizLUpBMhGkClS)

***

### 총계정원장

**적용 업무:** 모든 계정의 기초 잔액, 차변/대변 발생액, 기말 잔액을 볼 때 — 감사 및 보관을 위한 필수 회계 장부.

보고서를 보려면 다음과 같이 수행합니다:

1. **시작일 / 종료일**에 기간을 입력합니다.
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/u97hzvVcG6osupVDaJFj)

***

### 보조원장

**적용 업무:** 기간 내 하나 또는 모든 계정의 분개 상세를 볼 때 — 대조, 검토, 거래 출처 추적에 사용.

> **업무 예시:** 2026년 1월 계정 642 보조원장을 보고 각 일반관리비 항목을 확인합니다.

보고서를 보려면 다음과 같이 수행합니다:

1. **시작일 / 종료일**에 기간을 입력하고 **통화**를 선택합니다(기본값 VND).
2. **전체** 계정 또는 **계정별** 특정 계정 필터를 선택합니다.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/LR2OIx3B8vxGubCC8dBd)

***

### 제조원가 명세서

**적용 업무:** 기간 내 제조원가(계정 621, 622, 627, 154 등)를 집계할 때 — 제품 원가 계산 및 제조비 통제에 사용.

보고서를 보려면 다음과 같이 수행합니다:

1. **시작일 / 종료일**에 기간을 입력합니다.
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/EssZlGHFlNcASIHFbU7I)

***

### 비제조 비용 명세서

**적용 업무:** 당기 판매비(계정 641)와 일반관리비(계정 642)를 집계하고 전기와 비교할 때 — 영업비용 통제에 사용.

보고서를 보려면 다음과 같이 수행합니다:

1. **시작일 / 종료일**에 기간을 입력합니다(당기 및 비교기).
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/8HyNS5vqitaNmoSqrkBu)

***

### 분개장

**적용 업무:** 시간순으로 모든 경제 거래를 볼 때 — 분개장은 원장 이전 모든 거래를 기록하는 필수 회계 장부입니다.

보고서를 보려면 다음과 같이 수행합니다:

1. **시작일 / 종료일**에 기간을 입력합니다.
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/HMdWXAIUKp9NLIVRm3Ly)

***

### 계정과목 목록

**적용 업무:** 사용 중인 전체 계정과목 목록을 인쇄하거나 출력할 때 — 감사 또는 기록 보관에 사용.

![](/files/ZO3uDXTTwPwfUeMHZOVk)

***

### 전표 인쇄

**적용 업무:** 기간별로 전기된 회계 전표를 인쇄하여 회계 기록을 보관하거나 원본 증빙에 첨부할 때.

전표를 인쇄하려면 다음과 같이 수행합니다:

1. **시작일 / 종료일**에 기간을 입력합니다.
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/TxzWB6sNJcwlHUs3j6Zg)


# 2.1 설정

### 거래처 (공급업체/고객) 관리

**사용 시기:** 기업과 거래하는 대상(공급업체, 고객) 정보를 등록 및 관리할 때 사용합니다. 이는 상세 채권/채무 추적(매입채무 331, 매출채권 131), 세금계산서 발행 관리 및 회계처리 시 자동 데이터 연결을 위한 핵심 기초 데이터입니다.

> **업무 예시:** 공급업체 "ABC자재 유한회사" 등록 — 사업자등록번호 0312345678, 기본 매입채무 계정과목 331, 부가세율 10%, 통화 VND.

![](/files/xwqe2coI3B0Jd5gITsP0)

거래처(공급업체/고객) 정보를 등록하려면 다음과 같이 합니다:

* **기본 정보:**
  * 코드 / 거래처명: 사업자등록증에 따른 식별코드와 정식 명칭을 입력합니다.
  * 공급업체 여부 / 고객 여부: 대상의 역할을 선택합니다. 매입과 매출을 동시에 수행하는 경우 두 가지를 모두 선택할 수 있습니다.
  * 사업자등록번호 / 주소 / 전화번호 / 이메일: 연락처 정보와 사업자등록번호를 입력하여 부가세 신고서와 대조합니다.
* **기본값 정보:**
  * 결제조건: 결제조건(00 - 현금, 01 - 30일...)을 선택하여 만기일을 자동 계산합니다.
  * 세율: 기본 부가세율을 선택합니다 — 시스템이 해당 거래처의 거래 시 기본 세율을 자동 적용합니다.
  * 매출채권 / 매입채무 / 매출 계정과목: 거래처에 대한 기본 채권/채무 및 매출 계정과목을 지정합니다.
  * 통화 / 환율: 거래 통화를 선택합니다(기본값 VND).
* **기능 버튼:**
  * Excel 내보내기 / 가져오기: 데이터를 Excel 파일로 내보내거나 외부 파일에서 가져옵니다.
  * 저장 / 복사 / 신규 / 삭제 / 닫기: 기본 작업 버튼.

> **주의:** 거래처(공급업체/고객) 기초 데이터는 매입채무(AP) 모듈과 매출채권(AR) 모듈에서 공통으로 사용됩니다. "공급업체" 및 "고객"을 동시에 선택하면 해당 대상이 두 모듈 모두에 표시됩니다.


# 2.2 입력

### 매입 전표 (공급업체 송장)

**적용 업무:** 공급업체로부터 상품·용역 매입 송장을 수령했을 때 — 매입을 기록하여 매입채무(계정 331)를 추적하고 비용/재고 계정에 회계처리합니다.

> **업무 예시:** 전표 AP26/050012, 일자 10/05/2026 — 송장 00003240, 일련번호 1C25TAJ, AJ RENTAL 주식회사. 2026년 5월 Apeos 5570 복사기 2대 임대료, 채무계정 33111; 상세 차변 6427 합계 5,800,000 VND, 부가세 8% 464,000 VND, 총 지급액 6,264,000 VND.

![](/files/kSEFdyPJm15MGSHcaFhj)

매입 전표를 입력하려면 다음과 같이 수행합니다:

1. **신규**를 클릭하여 새 전표를 생성합니다. **참조번호**는 `<NEW>` 또는 설정에 따른 임시번호가 표시됩니다.
2. **전표일자**를 입력하고 송장 인식 기간에 맞게 **회계월**과 **전표번호**를 확인합니다.
3. **처리방식**을 선택합니다. 송장, 세금, 비용 배부를 확인한 후 전기하려면 대기(Hold)를 유지하세요.
4. **공급업체코드**를 선택하면 업체명과 채무계정, 통화, 결제조건이 표시됩니다.
5. 수령한 부가세 계산서에 맞게 **송장번호**, **송장일자**, **송장일련번호**를 입력합니다.
6. **채무계정**, **결제기한**, **결제일**, **통화**, **환율**을 확인합니다.
7. \*\*적요 (VN / EN / KR)\*\*에 송장 내용을 요약 입력합니다.
8. 각 상세 행에 비용/재고 계정, 품목(해당 시), 수량, 단가, 금액, 세율, 세액을 입력합니다.
9. **총 세액**, **세전 합계**, **총액**을 확인한 후 **저장**을 클릭합니다.

* **기본 정보 (Header):**
  * 참조번호: 신규 시 기본값 `<NEW>`; **F3**으로 기존 전표 조회.
  * 전표일자 / 회계월 / 전표번호: 현재 일자 및 설정 규칙에 따라 자동 입력.
  * 공급업체코드: 공급업체 선택 — 시스템이 채무계정, 통화, 기본정보 자동 입력.
  * 송장번호 / 송장일자 / 송장일련번호: 매입 부가세 계산서 정보로 세금 신고 및 중복 확인.
  * 결제기한 / 결제일: 결제 조건 및 예상 결제일로 자금 관리.
  * 적요 (VN / EN / KR): 거래 내용 요약.
* **상세 그리드:**
  * 계정: 차변 비용 또는 재고 계정 입력.
  * 품목코드 / 수량 / 단위 / 단가: 품목 선택, 수량·단가 입력 — 시스템이 금액 자동 계산.
  * 세율 / 세액: 매입 부가세 % 선택 — 시스템이 행별 세액 자동 계산.
  * 송장번호 / 일련번호 / 양식 / 송장일자: 세금 신고용 부가세 계산서 정보.
  * 공급업체코드(그리드): 여러 공급업체가 포함된 전표인 경우 입력.
* **기능 버튼:**
  * 이전 송장 / 다음 송장: 인접 전표 이동.
  * 신규 공급업체: 화면에서 빠르게 공급업체 추가.
  * 그리드보내기 / 가져오기: Excel 출력 또는 외부 파일 가져오기.
  * 전표 인쇄: 양식에 따라 인쇄 또는 PDF 출력.
  * 저장 / 복사 / 신규 / 삭제 / 닫기: 기본 작업.
* **운영 시 주의사항:**
  * 부가세 송장은 상세 행에 송장번호, 일련번호, 송장일자, 세금코드를 입력하여 세금 신고가 정확하도록 합니다.
  * 상세 계정에 비용코드, 프로젝트코드, 이익코드가 필요하면 저장 전에 입력합니다.
  * 유형자산 또는 선급비용 계정 사용 시 시스템이 관련 자산/배부 등록을 추가로 요청할 수 있습니다.
  * 전기완료 전표 수정은 전기 취소 또는 내부 통제 절차에 따른 조정 전표가 필요합니다.

> **저장 시 시스템 검증:**
>
> * 전표번호 필수, 마지막 4자리는 숫자이며 동일 기간 내 중복 불가.
> * 전표일자는 회계월에 속하고 기간이 열려 있어야 함.
> * 공급업체코드, 통화, 환율 > 0, 결제조건, 유효한 채무계정 필수.
> * 적요(VN/EN/KR) 최소 1개 및 상세 행 최소 1개 필수.
> * 수량, 단가, 금액, 세액은 음수 불가.
> * 부가세가 있고 세금 추적이 활성화된 경우 상세 행에 세금코드 필수.
> * 공급업체/일련번호별 송장번호 중복 및 동일 기간 송장 중복 검사.
> * AP 송장은 상세 행에 하나의 통화만 사용 가능.

> **주의:** 검토를 위해 대기(Hold) 상태로 저장한 후 이 화면에서 전기하거나 **AP 일괄 전기**로 일괄 전기할 수 있습니다.

***

### 공급업체 지급

**적용 업무:** 공급업체에 대한 지급을 기록할 때 — 지급액을 미결 AP 송장에 배부하여 매입채무 잔액을 감소시킵니다.

> **업무 예시:** 공급업체 "ABC"에 50,000,000 VND 지급, 미결 송장 2건에 배부: 송장001 30,000,000 VND, 송장002 20,000,000 VND — 차변 331 / 대변 112로 채무 감소.

지급 전표를 입력하려면 다음과 같이 수행합니다:

1. **신규**를 클릭하거나 **F3**으로 기존 지급 전표를 선택합니다.
2. **전표일자**를 입력하고 **회계월**, **전표번호**를 확인합니다.
3. **공급업체코드**를 선택하면 해당 업체의 미결 AP 송장 목록이 로드됩니다.
4. **지급계정** 선택: 현금은 111, 은행 이체는 112.
5. 외화 지급 시 **통화**와 **환율**을 입력합니다.
6. 상세 그리드에 각 송장별 배부 금액을 입력합니다.
7. 대조 완료 전에는 **저장**으로 대기 상태 저장, 완료 후 전기합니다.

* **기본 정보:**
  * 참조번호 / 전표번호: **F3**으로 기존 지급 조회; 전표번호로 기간 내 지급 추적.
  * 공급업체코드: 지급 대상; 미결 송장이 확인된 후 선택.
  * 지급계정: 지급에 사용하는 현금 또는 은행 계정.
  * 통화 / 환율: 환산 및 외화환산차손익 기록에 사용.
* **지급 상세 그리드:**
  * 송장/AP 전표번호: 지급할 미결 송장 선택.
  * 지급금액: 각 송장에 배부할 금액.
  * 잔액: 배부 후 잔액 확인.
* **운영 시 주의사항:**
  * 배부 총액은 각 송장의 미결 잔액을 초과할 수 없습니다.
  * 외화 지급 시 환율을 확인하세요. 전기 시 외화환산차손익이 발생할 수 있습니다.
  * 가지급금 상계 시 상계액은 가지급금 잔액을 초과할 수 없습니다.

> **저장 시 시스템 검증:**
>
> * 회계기간, 전표번호, 처리방식, 공급업체코드, 통화, 지급계정 필수.
> * 전표번호 마지막 3자리는 숫자.
> * 전표일자는 회계월에 속해야 함.
> * 상세 그리드에 AP 송장/전표 최소 1건 필수.
> * 지급금액은 음수 불가, 저장 시점 미결 잔액 초과 불가.
> * 가지급금 상계 시 상계액은 가지급금 잔액 초과 불가.

> **주의:** 배부 총액은 미결 송장 총 잔액을 초과할 수 없습니다.

***

### 공급업체 가지급금

**적용 업무:** 상품/용역 수령 전 공급업체에 선지급할 때 — 가지급금을 기록하여 이후 송장 지급 시 상계합니다.

> **업무 예시:** 원자재 구매 계약금으로 공급업체 "XYZ"에 30,000,000 VND 가지급 — 송장 수령 시 상계할 공급업체 선급금 기록.

가지급 전표를 입력하려면 다음과 같이 수행합니다:

1. **신규**를 클릭하여 새 가지급 전표를 생성합니다.
2. **전표일자**를 입력하고 **회계월**, **전표번호**를 확인합니다.
3. 가지급을 받는 **공급업체코드**를 선택합니다.
4. **통화**, **환율**을 입력하고 적절한 채무/가지급 계정을 선택합니다.
5. 적요와 가지급 금액 상세 행을 입력합니다.
6. 승인 전 **저장**으로 대기 상태 저장, 승인 후 전기합니다.

* **기본 정보:**
  * 참조번호 / 전표번호: 기간 내 가지급 관리; **F3**으로 기존 전표 조회.
  * 공급업체코드: 가지급 수령 공급업체.
  * 통화 / 환율: 원통화 및 환산금액 기록.
  * 계정: 기업 회계정책에 따른 공급업체 채무/가지급 계정.
* **상세 그리드:**
  * 계정: 상계 또는 가지급 추적 상세 계정.
  * 금액: 가지급 발생액.
  * 적요: 계약금/가지급 내용으로 송장 수령 시 대조.
* **운영 시 주의사항:**
  * 공급업체별로 가지급을 추적하여 송장 지급 시 올바른 상계가 되도록 합니다.
  * 이미 상계에 사용된 가지급 전표는 직접 수정하지 마세요. 조정 전 상계액을 확인하세요.
  * 외화의 경우 가지급 일자 환율을 확인하여 채무 환산 잔액 차이를 방지합니다.

> **저장 시 시스템 검증:**
>
> * 회계기간, 전표번호, 전표유형, 처리방식, 공급업체코드, 통화, 계정 필수.
> * 전표번호 마지막 3자리는 숫자.
> * 전표일자는 회계월에 속해야 함.
> * 환율은 0보다 커야 함.
> * 상세 행 최소 1개, 행 금액 음수 불가.
> * 전표번호는 동일 회계기간 내 중복 불가.

> **주의:** 동일 공급업체의 AP 송장 지급 시 가지급금이 자동 상계됩니다.


# 2.3 데이터처리: 외상매입금 전표 마감

### 일괄 전기

**사용 시기:** 기간 내 매입채무 전표를 일괄적으로 전기하거나 전기 취소할 때 사용합니다 — 각 세금계산서/지급 전표를 개별적으로 열어 처리하는 대신 일괄 처리합니다.

> **업무 예시:** 업무 종료 시, 경리부장이 2026년 1월 대기(Hold) 상태의 공급업체 세금계산서 15건을 검토하고 일괄 전기하여 총계정원장에 반영합니다.

일괄 처리하려면 다음과 같이 합니다:

1. 표시 범위를 선택합니다: **전체**로 모든 전표를 가져오거나, **회계월**로 특정 월을 필터링합니다.
2. 처리할 전표를 개별 선택하거나, 열 머리글 체크박스를 선택하여 전체를 선택합니다.
3. **실행**을 클릭하여 일괄 처리를 수행한 후, **닫기**를 클릭하여 종료합니다.

![](/files/PRDupsiadjbnZoXhISBA)

* **체크박스 및 필터:**
  * 전체: 시스템 허용 범위 내의 전표를 표시합니다.
  * 회계월: 선택한 기간의 전표만 표시합니다.
  * 행 체크박스: 전기 또는 전기 취소할 개별 세금계산서/지급 전표를 선택합니다.
  * 열 머리글 체크박스: 현재 표시된 전체 전표를 빠르게 선택합니다.
* **기능 버튼:**
  * 그리드 보기 / 데이터 로드: 필터 조건에 따라 전표 목록을 가져옵니다.
  * 실행: 선택한 전표를 처리합니다.
  * 닫기: 화면을 종료합니다.
* **운영 시 주의사항:**
  * 세금계산서, 공급업체, 매입채무 계정과목, 세금 및 합계 금액을 확인한 후에만 전기합니다.
  * 그리드에 미검토 기간이 여러 개 표시되는 경우 전체를 선택하지 마십시오.
  * 마감된 기간의 전표 또는 필수 데이터가 누락된 전표는 전기되지 않을 수 있습니다.

> **처리 시 시스템 검증:** 전표가 유효하고, 회계기간이 열려 있으며, 사용자가 전기/전기 취소 권한을 보유해야 합니다.

> **주의:** 대기(Hold) 상태의 전표만 전기 대상으로 표시됩니다. 전기 후 전표는 전기완료(Released) 상태로 변경되어 총계정원장에 반영됩니다.


# 2.4 외상매입금 조회

### 매입채무 회계처리 상세

**사용 시기:** 기간 내 매입채무(공급업체, 기타 채무) 관련 분개 상세를 종합하거나 확인할 때 사용합니다 — 채무 대사, 보고서 작성 전 검증에 활용됩니다.

> **업무 예시:** 2026년 1월 계정과목 331 상세 발생 내역 확인 — 모든 매입 세금계산서 및 공급업체 대금 지급 내역을 조회하여 매입채무 확인서와 대조합니다.

![](/files/a69U8H2otsknKnAV0gdQ)

보고서를 조회하려면 다음과 같이 합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. **요약**을 선택하여 거래처/계정과목별 잔액 및 총 발생액을 조회하거나, **상세**를 선택하여 개별 전표를 조회합니다.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/tGZfMVsgMpR7mYuaicrz)


# 2.5 보고서

### 매입채무 보고서 공통 버튼 및 옵션

**사용 시기:** 매입채무 보고서는 공급업체 채무 대사, 매입 부가세 확인 및 전기된 AP 전표 검토에 사용됩니다. 인쇄/내보내기 전에 정확한 기간, 계정과목 및 공급업체를 선택해야 합니다.

* **공통 필터 조건:**
  * 시작일 / 종료일: 데이터 조회 기간.
  * 통화: VND 또는 외화 선택; 전체를 VND로 환산하려면 **VND-ALL** 선택.
  * 계정과목: 조회할 채무/세금 계정과목 선택 (예: 331, 333, 338).
  * 전체 / 거래처별: 전체 공급업체 조회 또는 특정 공급업체 필터.
* **기능 버튼:**
  * 그리드 보기: 필터 조건에 따라 보고서 데이터를 로드합니다.
  * 인쇄: 양식에 따라 보고서를 인쇄합니다.
  * Excel 내보내기: 대사, 공급업체 전달 또는 기록 보관을 위해 데이터를 내보냅니다.
  * 닫기: 보고서 화면을 종료합니다.
* **운영 시 주의사항:**
  * 잔액 확정 전에 AP 전표 및 지급 전표와 채무 보고서를 대사해야 합니다.
  * 수치가 일치하지 않으면 세금계산서와 지급의 대기/전기완료 상태 및 회계기간을 확인합니다.

> **보고서 조회 시 시스템 검증:** 기간 및 필터 조건이 유효해야 합니다. 전표가 완전히 전기된 경우에만 보고서가 정확하게 반영됩니다.

***

### 총괄원장 331-338

**사용 시기:** 기간 내 매입채무 계정과목(331 — 공급업체 채무, 333 — 납부세액, 334 — 종업원 채무, 338 — 기타 채무...)의 잔액 및 발생 내역을 종합적으로 조회할 때 사용합니다.

> **업무 예시:** 2026년 1월 말 계정과목 331의 차변/대변 총 잔액을 조회하여 현재 총 매입채무를 파악합니다.

보고서를 조회하려면 다음과 같이 합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. **통화**를 선택합니다(기본값 VND); 외화 발생 전체를 VND로 환산하려면 **VND-ALL**을 선택합니다.
3. 채무 계정과목 그룹에서 조회할 **계정과목**을 선택합니다.
4. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/9cqTYoHTUHmMLjABWmeI)

***

### 공급업체별 상세 지급 내역

**사용 시기:** 각 공급업체별 상세 거래 내역을 조회할 때 사용합니다 — 채무 대사, 공급업체와의 잔액 확인에 활용됩니다.

보고서를 조회하려면 다음과 같이 합니다:

1. **시작일 / 종료일** 필드에 기간을 입력하고, **통화**를 선택하며 VND로 환산하려면 **VND-ALL**을 선택합니다.
2. 조회할 **계정과목**을 선택한 후, **전체** 공급업체를 조회하거나 **거래처별**로 필터링합니다.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/FkhKCcXaQi64SPC2MlIc)

***

### 연체 매입채무 보고서

**사용 시기:** 결제 기한이 지난 공급업체 채무를 모니터링할 때 사용합니다 — 현금 흐름 관리, 지급 우선순위 결정 및 연체 패널티 방지에 활용됩니다.

> **업무 예시:** 2026년 1월 31일 기준 연체된 공급업체 세금계산서를 조회하고, 연체 일수(0-30일, 31-60일, 61-90일, 90일 초과)로 분류합니다.

보고서를 조회하려면 다음과 같이 합니다:

1. 연체 채무의 **기준일**을 입력하고, **통화**를 선택합니다.
2. **전체** 공급업체를 조회하거나 **거래처별**로 필터링합니다.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/6JmHG89Al5EILJCDBAzl)

***

### 매입 부가세 신고서

**사용 시기:** 세무 규정에 따라 매입 부가세 신고서를 작성할 때 사용합니다 — 기간 내 부가세가 포함된 모든 매입 세금계산서를 종합하여 세금 신고에 활용합니다.

보고서를 조회하려면 다음과 같이 합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/HLnkR6vPfmufy7Mq4WxY)

![](/files/jnvRrjuWQfaCy0IWVky4)

***

### 공급업체 목록

**사용 시기:** 시스템에서 관리 중인 전체 공급업체 목록을 인쇄하거나 내보낼 때 사용합니다 — 감사 또는 기록 보관에 활용됩니다.

![](/files/jCJ8D8qrXWDpPldRvwtF)

***

### 회계 전표 인쇄

**사용 시기:** 기간별 매입채무 모듈의 회계 전표(전기 문서)를 인쇄할 때 사용합니다 — 회계 기록 보관 또는 원본 서류 첨부에 활용됩니다.

회계 전표를 인쇄하려면 다음과 같이 합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/mSlpfLbLWZ4jtjAf3LbE)


# 3.1 설정

### 고객 관리

**사용 시기:** 기업과 거래하는 대상(고객, 공급업체) 정보를 등록 및 관리할 때 사용합니다. 이는 상세 매출채권/매입채무 추적(매출채권 131, 매입채무 331), 세금계산서 발행 관리 및 회계처리 시 자동 데이터 연결을 위한 핵심 기초 데이터입니다.

> **업무 예시:** 고객 "XYZ상사 주식회사" 등록 — 사업자등록번호 0301234567, 기본 매출채권 계정과목 131, 매출 부가세율 10%, 통화 VND.

![](/files/heIBu4uhOxdUnpTwaPQ4)

고객/공급업체 정보를 등록하려면 다음과 같이 합니다:

* **기본 정보:**
  * 코드 / 대상명(고객/공급업체): 사업자등록증에 따른 식별코드와 정식 명칭을 입력합니다.
  * 공급업체 여부 / 고객 여부: 대상의 역할을 선택합니다. 매입과 매출을 동시에 수행하는 경우 두 가지를 모두 선택할 수 있습니다.
  * 사업자등록번호 / 주소 / 전화번호 / 이메일: 연락처 정보와 사업자등록번호를 입력하여 부가세 신고서와 대조합니다.
* **기본값 정보:**
  * 결제조건: 결제조건(00 - 현금, 01 - 30일...)을 선택하여 만기일을 자동 계산합니다.
  * 세율: 기본 부가세율을 선택합니다 — 시스템이 회계처리 시 이 세율을 자동 적용합니다.
  * 매출채권 / 매입채무 / 매출 계정과목: 대상에 대한 기본 채권/채무 및 매출 계정과목을 지정합니다.
  * 통화 / 환율: 거래 통화를 선택합니다(기본값 VND).
* **기능 버튼:**
  * Excel 내보내기 / 가져오기: 데이터를 Excel 파일로 내보내거나 외부 파일에서 가져옵니다.
  * 저장 / 복사 / 신규 / 삭제 / 닫기: 기본 작업 버튼.

> **주의:** 고객/공급업체 기초 데이터는 매출채권(AR) 모듈과 매입채무(AP) 모듈에서 공통으로 사용됩니다. "고객" 및 "공급업체"를 동시에 선택하면 해당 대상이 두 모듈 모두에 표시됩니다.


# 3.2 입력

### 매출채권

**적용 업무:** 고객에게 상품, 제품 또는 용역을 판매하여 송장을 발행할 때 — 수익을 기록하고 매출채권(계정 131)을 추적합니다.

> **업무 예시:** 신규 전표 AR26/050001, 일자 25/05/2026, 기간 05-2026, 송장번호 0000001, 양식 1/001, 일련번호 C26TPT. 신규 입력 중이므로 고객 및 수익 행이 아직 없음; 회계 담당자가 고객코드, 수익계정, 품목/용역, 세율, 실제 송장 금액을 계속 입력합니다.

![](/files/hkyak69PZZncmMAADOk6)

매출 전표를 입력하려면 다음과 같이 수행합니다:

1. **신규**를 클릭하여 매출 전표를 생성합니다. **참조번호**는 `<NEW>`가 표시됩니다.
2. **전표일자**를 입력하고 **회계월**을 확인합니다. 전표일자는 열린 회계기간에 속해야 합니다.
3. **처리방식**을 선택합니다. 입력 및 검토 중에는 대기(Hold)를 유지하세요.
4. **고객코드**를 선택하면 채권계정, 통화, 기본 결제 정보가 제안됩니다.
5. 송장 정보 입력: 해당 시 **전자세금계산서**, **송장번호**, **송장일자**, **송장양식**, **송장일련번호**.
6. **채권계정**, **결제방법**, **통화**, **환율**을 확인합니다.
7. \*\*적요 (VN / EN / KR)\*\*에 판매 내용을 입력합니다.
8. 각 상세 행에 수익계정, 품목/용역(해당 시), 수량, 단가, 금액, 세율, 세액을 입력합니다.
9. **총 세액**, **세전 합계**, **총액**을 확인한 후 **저장**을 클릭합니다.

* **기본 정보:**
  * 참조번호: 신규 시 `<NEW>`; **F3**으로 기존 전표 조회.
  * 전표일자 / 회계월 / 전표번호: 현재 일자 및 설정에 따라 자동 입력.
  * 고객코드: 고객 선택 — 채권계정, 통화, 기본정보 자동 입력.
  * 전자세금계산서: 전자세금계산서 모듈 발행 시 **F3**으로 관련 전자세금계산서 선택.
  * 송장번호 / 일련번호 / 양식 / 송장일자: 매출 부가세 계산서 정보로 세금 신고.
  * 결제방법: 자금 관리를 위한 결제 방법 선택.
  * 적요 (VN / EN / KR): 거래 내용 요약.
* **상세 그리드:**
  * 계정: 대변 수익계정 입력.
  * 품목코드 / 수량 / 단위 / 단가: 품목 선택, 수량·단가 입력 — 금액 자동 계산.
  * 세율 / 세액: 매출 부가세 % 선택 — 행별 세액 자동 계산.
  * 송장번호 / 일련번호 / 양식 / 송장일자: 세금 신고용 부가세 계산서 정보.
* **기능 버튼:**
  * 이전 송장 / 다음 송장: 인접 전표 이동.
  * 신규 고객: 화면에서 빠르게 고객 추가.
  * 그리드보내기 / 가져오기: Excel 출력 또는 외부 파일 가져오기.
  * 전표 인쇄: 양식에 따라 인쇄 또는 PDF 출력.
  * 저장 / 복사 / 신규 / 삭제 / 닫기: 기본 작업.
* **운영 시 주의사항:**
  * 매출 부가세 송장은 상세 행에 송장번호, 양식, 일련번호, 송장일자, 세금코드를 입력합니다.
  * Excel 가져오기 시 통화와 환율은 화면 상단 기본 정보에서 가져오며 Excel 파일에서 가져오지 않습니다. 가져오기 전에 올바르게 선택하세요.
  * 수익계정에 비용코드, 프로젝트코드, 이익코드가 필요하면 관리 보고서 정확도를 위해 입력합니다.
  * 전기완료 전표 수정은 전기 취소 또는 통제 절차에 따른 조정이 필요합니다.

> **저장 시 시스템 검증:**
>
> * 회계기간이 열려 있어야 하며 전표일자는 회계월에 속해야 함.
> * 전표유형, 처리방식, 고객코드, 통화, 환율, 결제방법, 채권계정 필수.
> * 매출 송장의 경우 송장번호와 일련번호는 중복 방지를 위해 필수.
> * 상세 행 최소 1개, 각 행의 수익계정은 AR 모듈에서 유효해야 함.
> * 수량, 단가, 금액, 세액은 음수 불가.
> * 세금이 있고 세금 추적이 활성화된 경우 상세 행에 세금코드 필수.
> * 동일 기간 내 전표번호 및 송장번호 중복 검사.

> **주의:** 검토를 위해 대기 상태로 저장한 후 이 화면에서 전기하거나 **AR 일괄 전기**로 일괄 전기할 수 있습니다.

***

### 고객 수금 / 지급

**적용 업무:** 고객이 대금을 지급할 때 — 수금을 기록하고 미결 AR 송장에 배부하여 채권 잔액을 감소시킵니다. 포함:

* **대금 수금(PA):** 발행된 송장에 대한 고객 지급.
* **선수금 수금(PP):** 송장 발행 전 고객 선지급.

> **업무 예시:** 고객 "ABC"로부터 은행 이체로 50,000,000 VND 수금, 매출 송장 001에 배부 — 차변 112 / 대변 131로 고객 채권 잔액 감소.

수금/지급 전표를 입력하려면 다음과 같이 수행합니다:

1. **신규**를 클릭하거나 **F3**으로 기존 수금 전표를 선택합니다.
2. 거래 유형 선택: 발행 송장 수금은 **대금 수금(PA)**, 선지급은 **선수금 수금(PP)**.
3. 전표일자, 회계기간, 처리방식, 통화, 환율을 입력합니다.
4. **고객코드**를 선택하면 해당 고객의 채권 잔액과 미결 AR 송장이 로드됩니다.
5. 수금계정 선택: 현금 111, 은행 112.
6. 상세 그리드에 각 송장별 배부 금액을 입력합니다.
7. 기본 정보의 총 수금액과 배부 총액을 대조합니다.
8. 대조 완료 전 **저장**으로 대기 저장, 완료 후 전기합니다.

* **기본 정보:**
  * 전표유형: 송장 수금과 선수금 수금 구분.
  * 고객코드: 지급자; 미결 채권 로드에 사용.
  * 통화 / 환율: 원통화, 환산, 외화환산차손익 기록.
  * 수금계정: 수금받는 현금 또는 은행 계정.
* **배부 상세 그리드:**
  * 송장/AR 전표번호: 수금 배부할 미결 송장.
  * 배부금액: 각 송장에 적용할 수금액.
  * 잔액: 지급 후 채권 잔액 확인.
* **운영 시 주의사항:**
  * 배부 총액은 기본 정보의 총 수금액과 일치해야 합니다.
  * 각 송장의 미결 잔액을 초과하여 배부하지 마세요.
  * 다른 사용자가 동일 송장을 수금한 경우 잔액 변경 시 시스템이 경고합니다. 저장 전 데이터를 다시 로드하세요.
  * 외화의 경우 수금 환율과 원래 채권 환율 차이로 전기 시 외화환산차손익이 발생할 수 있습니다.
  * 고객 선수금은 이후 매출 송장 발행 시 자동 상계됩니다.

> **저장 시 시스템 검증:**
>
> * 회계기간, 전표유형, 전표일자, 고객코드, 통화, 수금계정 필수.
> * 환율은 음수 불가.
> * 배부 상세 행 최소 1개.
> * 행별 배부금액 음수 불가.
> * 그리드 배부 총액은 기본 정보 총 수금액과 일치해야 함.
> * 저장 시점 송장 잔액 검사로 변경된 잔액에 대한 배부 방지.
> * 전표번호는 동일 회계기간 내 중복 불가.

> **주의:** 전기 후 시스템이 고객 채권 잔액을 자동 갱신합니다. 선수금은 매출 송장 발행 시 자동 상계됩니다.


# 3.3 데이터처리: 외상매출금 전표 마감

### 일괄 전기

**사용 시기:** 기간 내 매출채권 전표를 일괄적으로 전기하거나 전기 취소할 때 사용합니다 — 각 매출 세금계산서/수금 전표를 개별적으로 열어 처리하는 대신 일괄 처리합니다.

> **업무 예시:** 업무 종료 시, 경리부장이 2026년 1월 대기(Hold) 상태의 매출 세금계산서를 전체 선택하여 일괄 전기, 매출 및 채권을 총계정원장에 반영합니다.

일괄 처리하려면 다음과 같이 합니다:

1. 표시 범위를 선택합니다: **전체**로 모든 전표를 가져오거나, **회계월**로 특정 월을 필터링합니다.
2. 처리할 전표를 개별 선택하거나, 열 머리글 체크박스를 선택하여 전체를 선택합니다.
3. **실행**을 클릭하여 일괄 처리를 수행한 후, **닫기**를 클릭하여 종료합니다.

![](/files/DL8ZUw0G6ICtBUfqsMvl)

* **체크박스 및 필터:**
  * 전체: 시스템 허용 범위 내의 전표를 표시합니다.
  * 회계월: 선택한 기간의 전표만 표시합니다.
  * 행 체크박스: 전기 또는 전기 취소할 개별 세금계산서/수금 전표를 선택합니다.
  * 열 머리글 체크박스: 현재 표시된 전체 전표를 빠르게 선택합니다.
* **기능 버튼:**
  * 그리드 보기 / 데이터 로드: 필터 조건에 따라 전표 목록을 가져옵니다.
  * 실행: 선택한 전표를 처리합니다.
  * 닫기: 화면을 종료합니다.
* **운영 시 주의사항:**
  * 고객, 매출채권 계정과목, 매출 부가세, 합계 금액 및 세금계산서 정보를 확인한 후에만 전기합니다.
  * 그리드에 미검토 기간이 여러 개 표시되는 경우 전체를 선택하지 마십시오.
  * 마감된 기간의 전표 또는 필수 데이터가 누락된 전표는 전기되지 않을 수 있습니다.

> **처리 시 시스템 검증:** 전표가 유효하고, 회계기간이 열려 있으며, 사용자가 전기/전기 취소 권한을 보유해야 합니다.

> **주의:** 대기(Hold) 상태의 전표만 전기 대상으로 표시됩니다. 전기 후 전표는 전기완료(Released) 상태로 변경되어 총계정원장에 반영됩니다.


# 3.4 외상매출금 조회

### 매출채권 회계처리 상세

**사용 시기:** 기간 내 매출채권(고객, 기타 채권) 관련 분개 상세를 종합하거나 확인할 때 사용합니다 — 채권 대사, 보고서 작성 전 검증에 활용됩니다.

> **업무 예시:** 2026년 1월 계정과목 131 상세 발생 내역 확인 — 모든 매출 세금계산서 및 수금 전표를 조회하여 고객 채권 확인서와 대조합니다.

보고서를 조회하려면 다음과 같이 합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. **요약**을 선택하여 고객/계정과목별 잔액 및 총 발생액을 조회하거나, **상세**를 선택하여 개별 전표를 조회합니다.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/GJVfYe5f6CQcxjhFLK87)


# 3.5 보고서

### 매출채권 보고서 공통 버튼 및 옵션

**사용 시기:** 매출채권 보고서는 고객 채권 모니터링, 수금 진행 추적, 매출 세금계산서 검토 및 매출 부가세 확인에 사용됩니다. 대사 전에 정확한 기간, 계정과목 및 고객을 선택해야 합니다.

* **공통 필터 조건:**
  * 시작일 / 종료일: 데이터 조회 기간.
  * 통화: VND 또는 외화 선택; 전체를 VND로 환산하려면 **VND-ALL** 선택.
  * 계정과목: 조회할 매출채권 계정과목 선택 (예: 131, 136, 138).
  * 전체 / 고객별: 전체 고객 조회 또는 특정 고객 필터.
* **기능 버튼:**
  * 그리드 보기: 필터 조건에 따라 보고서 데이터를 로드합니다.
  * 인쇄: 양식에 따라 보고서를 인쇄합니다.
  * Excel 내보내기: 대사 또는 기록 보관을 위해 데이터를 내보냅니다.
  * 닫기: 보고서 화면을 종료합니다.
* **운영 시 주의사항:**
  * 잔액 확정 전에 AR 세금계산서 및 수금 전표와 채권 보고서를 대사해야 합니다.
  * 만기일이 정확하지 않으면 세금계산서 일자, 결제조건 및 배부된 수금 전표를 확인합니다.

> **보고서 조회 시 시스템 검증:** 기간 및 필터 조건이 유효해야 합니다. 세금계산서 및 수금 전표가 완전히 전기된 경우에만 보고서가 정확하게 반영됩니다.

***

### 총괄원장 131-138

**사용 시기:** 기간 내 매출채권 계정과목(131 — 고객 채권, 136 — 사내 채권, 138 — 기타 채권...)의 잔액 및 발생 내역을 종합적으로 조회할 때 사용합니다.

> **업무 예시:** 2026년 1월 말 계정과목 131의 차변 총 잔액을 조회하여 현재 총 매출채권을 파악합니다.

보고서를 조회하려면 다음과 같이 합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. **통화**를 선택합니다(기본값 VND); 외화 발생 전체를 VND로 환산하려면 **VND-ALL**을 선택합니다.
3. 채권 계정과목 그룹에서 조회할 **계정과목**을 선택합니다.
4. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/RAK0tXQjvcp3cWb9fMke)

***

### 고객별 상세 수금 내역

**사용 시기:** 각 고객별 상세 거래 내역을 조회할 때 사용합니다 — 채권 대사, 고객과의 잔액 확인 및 수금 진행 모니터링에 활용됩니다.

보고서를 조회하려면 다음과 같이 합니다:

1. **시작일 / 종료일** 필드에 기간을 입력하고, **통화**를 선택하며 VND로 환산하려면 **VND-ALL**을 선택합니다.
2. 조회할 **계정과목**을 선택한 후, **전체** 고객을 조회하거나 **고객별**로 필터링합니다.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/z5OtWyo0vue8sLitUnnx)

***

### 매출채권 연령 분석 보고서

**사용 시기:** 만기 도래 또는 만기 초과 고객 채권을 모니터링할 때 사용합니다 — 수금 독촉, 현금 흐름 관리 및 대손 위험 평가에 활용됩니다.

> **업무 예시:** 2026년 1월 31일 기준 만기 도래/초과 고객 세금계산서를 조회하고, 연체 일수로 분류하여 수금 우선순위를 결정합니다.

보고서를 조회하려면 다음과 같이 합니다:

1. 만기 도래/초과 채권의 **기준일**을 입력하고, **통화**를 선택합니다.
2. **전체** 고객을 조회하거나 **고객별**로 필터링합니다.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/J2VDsPYsWQRSeXC2LIeW)

![](/files/TEAf1uyiE2oITSXz3WVo)

***

### 매출 부가세 신고서

**사용 시기:** 세무 규정에 따라 매출 부가세 신고서를 작성할 때 사용합니다 — 기간 내 부가세가 포함된 모든 매출 세금계산서를 종합하여 세금 신고에 활용합니다.

보고서를 조회하려면 다음과 같이 합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/CwksFhFJ3WvZcpWjIKXe)

***

### 고객 목록

**사용 시기:** 시스템에서 관리 중인 전체 고객 목록을 인쇄하거나 내보낼 때 사용합니다 — 감사 또는 기록 보관에 활용됩니다.

![](/files/64ihWhRPbC4ba9oeln5d)

***

### 회계 전표 인쇄

**사용 시기:** 기간별 매출채권 모듈의 회계 전표(전기 문서)를 인쇄할 때 사용합니다 — 회계 기록 보관 또는 원본 서류 첨부에 활용됩니다.

회계 전표를 인쇄하려면 다음과 같이 합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/Kyv5GuOcQOEPEUbCGb0A)


# 4.1 설정

### 부서 목록

**적용 업무:** 기업 내 조직도(부서, 공장, 부문)를 신고하고 구성해야 하는 경우 — 직원 분류, 접근 권한 관리 및 부서별 보고서 작성에 활용됩니다.

![](/files/Ur4THA0tKXtUbUyidBci)

부서 목록을 등록하려면 다음과 같이 수행합니다:

1. 부서 코드와 부서명을 입력합니다.
2. **저장**을 클릭하여 완료합니다.

***

### 직위 목록

**적용 업무:** 기업 내에서 적용되는 직함 및 직위 목록(이사, 부장, 직원 등)을 신고해야 하는 경우 — 인사 관리, 시스템 권한 관리 및 전표 결재 권한 부여에 활용됩니다.

![](/files/lOpN9ldd5UFFKiYb3oRr)

직위 목록을 등록하려면 다음과 같이 수행합니다:

1. 직위 코드와 직위명을 입력합니다.
2. **저장**을 클릭하여 완료합니다.

***

### 직원 목록

**적용 업무:** 각 임직원의 상세 정보를 신고하고 저장해야 하는 경우 — 인사 추적, 출금/입금 전표의 수취인 지정, 직원 가지급금(계정 141) 관리에 활용됩니다.

> **예시:** 직원 Nguyen Van A — 회계부, 직위: 회계 담당을 등록하면, 가지급금 전표 작성 시(차변 141 / 대변 111) 시스템이 자동으로 연결합니다.

![](/files/kaLvtdPw1tBLW5rtMyFT)

직원 정보를 등록하려면 다음과 같이 수행합니다:

1. **직원 코드**, **직원명**을 입력하고, 기존 목록에서 **부서 / 직위**를 선택합니다.
2. **전화번호**와 **주소** 연락처 정보를 입력합니다.
3. **저장**을 클릭하여 완료합니다.


# 4.2 입력

### 출금 전표 (현금 출금 / 은행 출금)

**적용 업무:** 현금 출납 또는 은행 이체를 통한 지급 거래 기록: 매입처 지급, 급여 지급, 자재 구매, 가지급금, 정산. 시스템에는 두 개의 별도 화면이 있습니다:

* **현금 출금:** 현금 기금에서 지급 (계정 111).
* **은행 출금:** 은행 계좌를 통한 지급 (계정 112).

> **업무 예시:** 출금 전표 PC26/040025, 2026년 04월 29일 — 기숙사 식자재 구매를 위해 LLVK 유한회사에 현금 지급, 세금계산서 00003076 기준, 금액 2,664,000원 — 차변 계정 3311 / 대변 계정 1111.

![](/files/GpkEsfvWjJoFL56MpIaG)

출금 전표를 입력하려면 다음과 같이 수행합니다:

1. **신규 추가**를 클릭하여 새 출금 전표를 생성하거나, **참조 번호**에서 **F3**을 눌러 기존 전표를 검색합니다.
2. **전표 일자**를 입력하고, **회계 기간**과 **전표 번호**를 확인합니다.
3. **처리 방법**을 선택합니다. 전표가 검토 대기 중일 때는 Hold를 유지하고, 승인되어 전기해야 할 때 Released로 변경하는 것을 권장합니다.
4. 화면에 맞는 **현금 계정**을 선택합니다: 현금 출금의 경우 111, 은행 출금의 경우 112.
5. **수취인**, **주소** 및 **지급 사유 VN / EN / KR**을 입력합니다.
6. AP 외상매입금 결제를 위한 지급인 경우, **매입채무**에서 **F3**을 눌러 원 전표를 연결합니다.
7. 상세 항목을 입력합니다: 상대 계정, 금액, 세금계산서/세금 정보, 직원 코드 또는 매출처/매입처 코드(추적이 필요한 경우).
8. **합계 금액**을 확인하고 **저장**을 클릭합니다; 이후 절차에 따라 출금 전표를 인쇄하거나 전기합니다.

* **일반 정보 (Header):**
  * 참조 번호: 신규 추가 시 기본값 `<NEW>`; **F3**을 눌러 기존 전표를 검색합니다.
  * 전표 일자 / 회계 기간 / 전표 번호: 현재 날짜와 설정 규칙에 따라 시스템이 자동으로 표시합니다.
  * 수취인 / 주소: 수취 단체/개인의 이름과 주소를 입력합니다.
  * 현금 계정 / 통화 / 환율: 현금/은행 계정과 통화 유형을 선택합니다(기본값 VND).
  * 지정 환율: 시스템이 자동으로 출금 환율을 계산하도록 비워 둡니다; 특정 환율을 수동으로 입력하려면 체크합니다.
  * 매입채무 / 원 전표: **F3**을 눌러 관련 AP 전표를 연결합니다.
  * 지급 사유 VN / EN / KR: 각 언어별로 지급 내용을 입력합니다.
* **상세 그리드:**
  * 상대 계정 / 적요: 각 분개 항목의 상대 계정과 내용을 입력합니다.
  * 세율 / 세금: 세율(%)을 선택합니다 — 시스템이 각 항목의 세금을 자동 계산합니다.
  * 세금계산서 번호 / 시리얼 번호 / 세금계산서 양식 / 세금계산서 일자: 부가세 세금계산서 정보를 입력하여 세금 명세서를 작성합니다.
  * 직원 코드 / 매출처 코드 / 매입처 코드: 관련 직원, 매출처 또는 매입처 코드를 입력합니다.
* **기능 버튼:**
  * 이전 / 다음: 인접 전표로 이동합니다.
  * 그리드 내보내기 / 데이터 입력: Excel로 데이터를 내보내거나 외부 파일에서 가져옵니다.
  * 템플릿 파일: 가져오기 전 상세 데이터 입력을 위한 Excel 템플릿을 내보냅니다.
  * 전표 인쇄: 템플릿을 사용하여 인쇄하거나 PDF로 내보냅니다.
  * 저장 / 복사 / 신규 추가 / 삭제 / 닫기: 표준 작업입니다.
* **운영 시 주의사항:**
  * 현금 출금의 경우 현금 계정은 반드시 계정 111이어야 합니다; 은행 출금의 경우 실제 출금 은행 계좌에 해당하는 계정 112를 사용합니다.
  * AP 전표를 연결할 때, 정확한 매입처와 지급 금액을 입력하여 해당 세금계산서에 대한 매입채무가 정확히 감소하도록 합니다.
  * 지급 항목에 부가세가 포함된 경우, 매입세 명세서 작성을 위해 세금 코드와 세금계산서 정보를 입력해야 합니다.
  * 채권/채무 계정의 경우 해당 매출처/매입처 코드를 입력합니다; 관리 계정의 경우 시스템 요구에 따라 원가센터/프로젝트/이익 코드를 완전하게 입력합니다.
  * Released된 전표는 전기된 전표입니다; 수정하려면 전기 취소하거나 통제 절차에 따라 조정 전표를 작성해야 합니다.

> **저장 시 시스템 검증:**
>
> * 전표 번호는 필수 입력이며, 마지막 4자리는 숫자여야 하고 동일 기간 내 중복 불가합니다.
> * 전표 일자는 정확한 회계 기간에 속해야 하며 해당 기간이 마감되지 않아야 합니다.
> * 현금 계정, 통화 및 환율은 필수입니다; 환율은 0보다 커야 합니다.
> * 최소 1개의 상세 항목이 필요합니다; 상대 계정은 현금 모듈 내에서 유효해야 합니다.
> * 항목 금액은 음수가 될 수 없습니다.
> * 세금이 있고 세금 추적이 활성화된 경우, 상세 항목에 세금 코드가 있어야 합니다.
> * 계정에 대상 코드 또는 배분 코드가 필요한 경우, 시스템은 저장 전 입력을 요구합니다.

> **주의:** 저장 후 출금 전표는 Hold 상태입니다. Released로 변경하여 총계정원장(GL)에 전기하거나, **다중 전표 전기**를 사용하여 일괄 전기합니다.

***

### 입금 전표 (현금 입금 / 은행 입금)

**적용 업무:** 매출처로부터 받은 대금 또는 기타 수입원으로부터의 입금 기록: 매출 대금 수령, 가지급금 회수, 은행 이자 수입. 시스템에는 두 개의 별도 화면이 있습니다:

* **현금 입금:** 현금 기금으로 입금 (계정 111).
* **은행 입금:** 은행 계좌를 통한 입금 (계정 112).

> **업무 예시:** 입금 전표 PT26/010001, 2026년 01월 14일 — I.T.C VIETNAM 주식회사로부터 세금계산서 283에 대한 현금 입금, 금액 896,400원 — 차변 계정 1111 / 대변 계정 1311.

![](/files/SbLgVCodfBhK5b8WBVjQ)

입금 전표를 입력하려면 다음과 같이 수행합니다:

1. **신규 추가**를 클릭하여 새 입금 전표를 생성하거나, **참조 번호**에서 **F3**을 눌러 기존 전표를 검색합니다.
2. **전표 일자**를 입력하고, **회계 기간**과 **전표 번호**를 확인합니다.
3. **처리 방법**을 선택합니다. 전표가 대사 대기 중일 때는 Hold를 유지하고, 입금이 확인되면 Released로 변경하는 것을 권장합니다.
4. 화면에 맞는 **현금 계정**을 선택합니다: 현금 입금의 경우 111, 은행 입금의 경우 112.
5. **지급인**, **주소** 및 **입금 사유 VN / EN / KR**을 입력합니다.
6. AR 매출채권 입금인 경우, **매출채권**에서 **F3**을 눌러 원 전표를 연결합니다.
7. 상세 항목을 입력합니다: 상대 계정, 금액, 세금계산서/세금 정보, 직원 코드 또는 매출처/매입처 코드(추적이 필요한 경우).
8. **합계 금액**을 확인하고 **저장**을 클릭합니다; 이후 절차에 따라 입금 전표를 인쇄하거나 전기합니다.

* **일반 정보 (Header):**
  * 참조 번호: 신규 추가 시 기본값 `<NEW>`; **F3**을 눌러 기존 전표를 검색합니다.
  * 전표 일자 / 회계 기간 / 전표 번호: 현재 날짜와 설정 규칙에 따라 시스템이 자동으로 표시합니다.
  * 지급인 / 주소: 지급 단체/개인의 이름과 주소를 입력합니다.
  * 현금 계정 / 통화 / 환율: 현금/은행 계정과 통화 유형을 선택합니다(기본값 VND).
  * 매출채권 / 원 전표: **F3**을 눌러 관련 AR 전표를 연결합니다.
  * 입금 사유 VN / EN / KR: 각 언어별로 입금 내용을 입력합니다.
* **상세 그리드:**
  * 상대 계정 / 적요: 각 분개 항목의 상대 계정과 내용을 입력합니다.
  * 세율 / 세금: 세율(%)을 선택합니다 — 시스템이 각 항목의 세금을 자동 계산합니다.
  * 세금계산서 번호 / 시리얼 번호 / 세금계산서 양식 / 세금계산서 일자: 부가세 세금계산서 정보를 입력하여 세금 명세서를 작성합니다.
  * 직원 코드 / 매출처 코드 / 매입처 코드: 관련 직원, 매출처 또는 매입처 코드를 입력합니다.
* **기능 버튼:**
  * 이전 / 다음: 인접 전표로 이동합니다.
  * 그리드 내보내기 / 데이터 입력: Excel로 데이터를 내보내거나 외부 파일에서 가져옵니다.
  * 템플릿 파일: 가져오기 전 상세 데이터 입력을 위한 Excel 템플릿을 내보냅니다.
  * 전표 인쇄: 템플릿을 사용하여 인쇄하거나 PDF로 내보냅니다.
  * 저장 / 복사 / 신규 추가 / 삭제 / 닫기: 표준 작업입니다.
* **운영 시 주의사항:**
  * 현금 입금의 경우 현금 계정은 반드시 계정 111이어야 합니다; 은행 입금의 경우 실제 입금 은행 계좌에 해당하는 계정 112를 사용합니다.
  * AR 전표를 연결할 때, 입금 금액은 원 전표의 미수 잔액을 초과할 수 없습니다.
  * 입금 항목에 부가세가 포함된 경우, 정확한 세금 명세서 작성을 위해 세금 코드와 세금계산서 정보를 입력해야 합니다.
  * 채권/채무 계정의 경우 해당 매출처/매입처 코드를 입력합니다; 관리 계정의 경우 시스템 요구에 따라 원가센터/프로젝트/이익 코드를 완전하게 입력합니다.
  * Released된 전표는 전기된 전표입니다; 수정하려면 전기 취소하거나 통제 절차에 따라 조정 전표를 작성해야 합니다.

> **저장 시 시스템 검증:**
>
> * 전표 번호는 필수 입력이며, 마지막 4자리는 숫자여야 하고 동일 기간 내 중복 불가합니다.
> * 전표 일자는 정확한 회계 기간에 속해야 하며 해당 기간이 마감되지 않아야 합니다.
> * 현금 계정, 통화 및 환율은 필수입니다; 환율은 0보다 커야 합니다.
> * 최소 1개의 입금 항목이 필요합니다; 상대 계정은 현금 모듈 내에서 유효해야 합니다.
> * 항목 금액은 음수가 될 수 없습니다.
> * 세금이 있고 세금 추적이 활성화된 경우, 상세 항목에 세금 코드가 있어야 합니다.
> * AR 전표를 연결할 때, 시스템은 각 통화별 미수 잔액 초과 입금을 허용하지 않습니다.
> * 계정에 대상 코드 또는 배분 코드가 필요한 경우, 시스템은 저장 전 입력을 요구합니다.

> **주의:** 저장 후 입금 전표는 Hold 상태입니다. Released로 변경하여 총계정원장(GL)에 전기합니다.


# 4.3 데이터처리

### 다중 전표 전기

**적용 업무:** 기간 내 다수의 입금/출금 전표를 일괄적으로 전기(Release) 또는 전기 취소(Hold)해야 하는 경우 — 각 전표를 개별적으로 열어 처리하는 대신 사용합니다.

> **예시:** 일과 종료 시, 경리부장이 2026년 01월의 Hold 상태인 모든 현금 출금/입금 전표를 일괄 전기합니다.

전표를 일괄 처리하려면 다음과 같이 수행합니다:

1. 표시 범위를 선택합니다: **전체**로 모든 전표를 조회하거나, **회계 기간**으로 특정 월을 필터링합니다.
2. 처리할 각 전표를 체크하거나, 열 머리글 체크박스를 클릭하여 전체 선택합니다.
3. **실행**을 클릭하여 일괄 처리를 수행한 후, **닫기**를 클릭하여 종료합니다.

![](/files/PHUNGJEgcdulOw5UThQo)

* **체크박스 및 필터:**
  * 전체: 시스템이 허용하는 범위 내에서 입출금 전표를 표시합니다.
  * 회계 기간: 선택한 기간에 속하는 전표만 표시합니다.
  * 행 체크박스: 전기 또는 전기 취소할 전표를 선택합니다.
  * 열 머리글 체크박스: 현재 표시된 모든 전표를 빠르게 선택합니다.
* **기능 버튼:**
  * 그리드 보기 / 데이터 로드: 필터 조건에 따라 전표 목록을 조회합니다.
  * 실행: 선택한 전표를 처리합니다.
  * 닫기: 화면을 종료합니다.
* **운영 시 주의사항:**
  * 현금 계정, 상대 계정, 채권/채무 거래처 및 합계 금액을 확인한 후에만 전기하세요.
  * AR/AP에 연결된 전표의 경우, 원 전표가 정확하게 대사되었는지 확인하세요.
  * 마감된 기간에 속하거나 필수 데이터가 누락된 전표는 전기할 수 없을 수 있습니다.

> **처리 시 시스템 검증:** 전표가 유효해야 하고, 회계 기간이 아직 열려 있어야 하며, 사용자에게 전기/전기 취소 권한이 있어야 합니다.

***

### 환율 차이 평가

**적용 업무:** 기업에 외화 거래(USD, EUR, KRW 등)가 있고 다양한 시점에서 환율 차이를 처리해야 하는 경우 — 베트남 회계기준에 따른 정확한 회계 처리를 위해 사용합니다.

> **예시:** 2026년 01월 말, USD/VND 환율이 24,500에서 24,800으로 변동 — 계정 112(USD)의 잔액을 재평가하고 환율 차이를 계정 413 또는 계정 515/635에 기록해야 합니다.

![](/files/OGZY2M7eJziejwsJ3xRE)

평가 전에 환율 차이 계정을 설정해야 합니다:

* **일상 거래 환율 계정:** 기간 중 발생하는 환율 차이를 기록하는 계정 (일반적으로 계정 515 — 환율 이익, 계정 635 — 환율 손실 사용).
* **기말 재평가 계정:** 월말/연말 재평가 차이를 기록하는 계정 (일반적으로 계정 413 — 외화 환율 차이 사용).

![](/files/xBeVvjX4ARid31PUcLbb)

#### 거래 환율 차이

외화 현금/은행 거래에 대한 일일 거래 환율 차이를 계산해야 하는 경우.

**데이터 로드**를 클릭하여 외화 거래 목록을 조회하고, 처리할 항목을 체크한 후 → **실행**을 클릭하여 환율 차이 분개를 전기합니다.

> **주의:** 시스템은 재전기 전에 이전 평가 결과를 자동으로 삭제합니다.

![](/files/z5Fl30j6G8gkYrbQcH8q)

#### 계정별 환율 차이

날짜 범위별 및 특정 현금 계정별(예: 계정 1121 — USD, 계정 1122 — EUR)로 환율 차이를 평가해야 하는 경우.

날짜 범위를 입력하고 계정을 선택한 후, **데이터 로드**를 클릭하여 목록을 조회하고, **실행**을 클릭하여 현금 원장의 차이를 업데이트하고 총계정원장에 전기합니다.

![](/files/CUxxta1L5rfCrVPfkDad)

#### 기말 환율 차이

월말 또는 연말에 보고일 시점의 환율로 모든 외화 잔액을 재평가해야 하는 경우 — 회계기준에 따라 수행합니다.

**데이터 로드**를 클릭하여 목록을 조회하고, **실행**을 클릭하여 전기합니다; 시스템이 자동으로 전표 번호를 생성합니다.

#### 채권/채무 환율 차이

각 거래처(매출처/매입처)별로 외화 매출채권/매입채무 잔액의 환율 차이를 재평가해야 하는 경우.

**데이터 로드**를 클릭하여 목록을 조회하고, **실행**을 클릭하여 각 거래처별 차이를 전기합니다.

![](/files/eLe6wVY2k4X6EfZNY66H)

* **환율 평가 공통 기능 버튼:**
  * 데이터 로드: 평가할 외화 거래 또는 잔액 목록을 조회합니다.
  * 행 체크박스: 처리할 거래/잔액을 선택합니다.
  * 실행: 환율 차이 분개를 전기합니다.
  * Excel 내보내기: 화면에서 지원하는 경우 처리 전/후 목록을 대사를 위해 내보냅니다.
  * 닫기: 화면을 종료합니다.
* **운영 시 주의사항:**
  * 실행 전에 올바른 환율 이익/손실 계정이 설정되어 있어야 합니다.
  * 먼저 미리보기/목록 검토를 하고, 기말 환율을 확인한 후 **실행**을 클릭하는 것을 권장합니다.
  * 동일 기간에 대해 재실행하는 경우, 시스템 경고에 따라 이전 결과가 삭제되었거나 올바르게 조정되었는지 확인하세요.

> **처리 시 시스템 검증:** 유효한 외화 거래만 목록에 포함됩니다. 환율 차이 계정이 없거나 기간이 마감된 경우, 시스템이 분개 전기를 허용하지 않을 수 있습니다.


# 4.4 현금 및 은행거래 조회

### 현금 회계 상세

**적용 업무:** 해당 기간의 현금 및 예금과 관련된 분개 항목을 종합하거나 상세 검토해야 하는 경우 — 현금 출납부 대사 및 현금 잔액 확인에 활용됩니다.

> **예시:** 2026년 01월 계정 111(현금)의 발생 내역을 상세 검토하여 월말 현금 실사 보고서와 대사합니다.

보고서를 조회하려면 다음과 같이 수행합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. **종합**을 선택하여 잔액과 총 발생액을 조회하거나, **상세**를 선택하여 각 개별 전표 거래를 조회합니다.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/5L0GjzmZ29fG5qN9yMHb)


# 4.5 보고서

### 현금 보고서 공통 버튼 및 옵션

**적용 업무:** 현금 보고서는 현금 기금, 은행 예금, 직원 가지급금 및 입출금 일지를 대사하는 데 사용됩니다. 인쇄/내보내기 전에 올바른 기간, 통화, 현금 계정 및 보고서 유형을 선택해야 합니다.

* **일반 필터 조건:**
  * 시작일 / 종료일: 데이터 조회 기간.
  * 통화: VND 또는 외화를 선택합니다.
  * 계정: 추적할 현금, 예금 또는 가지급금 계정을 선택합니다.
  * 전체 / 상세 / 특정 계정별: 종합 수준 또는 특정 필터를 선택합니다.
* **기능 버튼:**
  * 그리드 보기: 필터 조건에 따라 보고서 데이터를 로드합니다.
  * 인쇄: 현금 출납부, 예금 장부 또는 입출금 전표를 인쇄합니다.
  * Excel 내보내기: 출납 담당/은행과의 대사를 위해 데이터를 내보냅니다.
  * 닫기: 보고서 화면을 종료합니다.
* **운영 시 주의사항:**
  * 현금 출납부는 실제 현금 잔액 및 서명된 입출금 전표와 대사해야 합니다.
  * 예금 장부는 각 계좌별 은행 거래명세서와 대사해야 합니다.
  * 수치가 일치하지 않는 경우, Hold 상태의 입출금 전표 또는 잘못된 기간에 입력된 전표를 확인하세요.

> **보고서 조회 시 시스템 검증:** 날짜 범위와 계정 필터가 유효해야 합니다. 입출금 전표가 전기된 경우에만 보고서가 정확하게 반영됩니다.

***

### 계정 141 상세 원장

**적용 업무:** 직원 가지급금(계정 141)을 상세 추적해야 하는 경우 — 누가 얼마나 가지급금을 보유하고 있는지, 정산 여부, 잔여 가지급금 잔액을 확인합니다.

> **예시:** 2026년 01월 직원 Nguyen Van A의 가지급금 확인: 가지급 10,000,000원, 정산 7,000,000원 → 잔여 가지급금 3,000,000원.

보고서를 조회하려면 다음과 같이 수행합니다:

1. **시작일 / 종료일** 필드에 기간을 입력하고 **통화**를 선택합니다.
2. 조회할 **계정**을 선택합니다. **전체**를 선택하면 종합 조회, **상세**를 선택하면 각 개별 거래를 조회합니다.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/9vZmtAGeYePHwJMucKXu)

***

### 현금 출납부

**적용 업무:** 일별 현금 총 입금/출금액과 현금 마감 잔액을 조회해야 하는 경우 — 이것은 현금 실사 보고서와의 대사를 위한 필수 장부입니다.

보고서를 조회하려면 다음과 같이 수행합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/qprrSpNlmNucEAoahMvt)

***

### 현금 출납부 상세

**적용 업무:** 해당 기간의 각 현금 입금/출금 전표의 상세 내역을 조회해야 하는 경우 — 검증, 대사 및 각 현금 거래의 출처 추적에 활용됩니다.

보고서를 조회하려면 다음과 같이 수행합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/kEaLHWUMQ1XiozvoBRz1)

***

### 예금 장부

**적용 업무:** 각 은행 계좌의 예금 잔액과 변동 내역을 조회해야 하는 경우 — 월별 은행 거래명세서 대사에 활용됩니다.

> **예시:** 2026년 01월 말 Vietcombank VND 예금 계좌 잔액을 은행 거래명세서와 대사합니다.

보고서를 조회하려면 다음과 같이 수행합니다:

1. **시작일 / 종료일** 필드에 기간을 입력하고 **통화**를 선택합니다(기본값 VND).
2. **전체** 계좌를 조회하거나 **특정 계좌별** 필터링을 선택합니다.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/rv7zmhx31GIGadOMlprf)

***

### 입출금 일지

**적용 업무:** 해당 기간의 모든 입금 또는 출금 거래의 종합 요약을 조회해야 하는 경우 — 자금 흐름 관리 및 재무 계획 수립에 활용됩니다.

보고서를 조회하려면 다음과 같이 수행합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. 보고서 유형을 선택합니다: **입금** 또는 **출금**.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/Ve8BPPlwN9tvJd9LO5n5)

***

### 외화 예금 장부

**적용 업무:** 기업에 외화 은행 계좌(USD, EUR 등)가 있고 외화 기준 잔액 변동을 추적해야 하는 경우 — 외화 은행 거래명세서 대사에 활용됩니다.

보고서를 조회하려면 다음과 같이 수행합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. **특정 계좌별** 필터링을 선택합니다.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/Vncdjuw4uoKnc0tZe9Tq)

***

### 출금 전표 인쇄

**적용 업무:** 특정 기간의 현금 또는 은행 출금 전표를 인쇄해야 하는 경우 — 회계 기록 보관, 결재 서명 및 원본 증빙 서류 첨부에 활용됩니다.

출금 전표를 인쇄하려면 다음과 같이 수행합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. **전체**를 선택하여 현금 및 은행 출금 전표를 모두 출력하거나, 특정 유형을 선택합니다.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/hs5XegVJaUoAPBQF7QdL)

***

### 입금 전표 인쇄

**적용 업무:** 특정 기간의 현금 또는 은행 입금 전표를 인쇄해야 하는 경우 — 회계 기록 보관, 결재 서명 및 원본 증빙 서류 첨부에 활용됩니다.

입금 전표를 인쇄하려면 다음과 같이 수행합니다:

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. **전체**를 선택하여 현금 및 은행 입금 전표를 모두 출력하거나, 특정 유형을 선택합니다.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

![](/files/zEPhVQ6Rp0E5gC6FrLzv)


# 5.1 설정

### 고정자산 그룹 관리

**사용 시기:** 고정자산을 그룹별로 분류하여 규정에 따른 감가상각 계산 및 관리를 합니다. 각 FA 그룹에 기본 회계 계정과목이 지정되어 자산 증가, 감가상각, 처분 시 분개가 자동화됩니다.

> **업무 예시:** "기계설비" 그룹 등록 — 취득원가 계정과목 211, 감가상각누계액 계정과목 2141, 감가상각비 계정과목 6274.

![](/files/pddzX5xX95nprWAdoyyl)

고정자산 그룹을 등록하려면 다음과 같이 합니다:

1. **신규**를 클릭하여 FA 그룹을 생성합니다.
2. **그룹코드**와 **그룹명**을 베트남어 및 영어로 입력합니다.
3. 해당 그룹의 회계 **계정과목**을 선택합니다.
4. **저장**을 클릭하여 완료합니다.

* **필드 설명:**
  * 그룹코드: FA 그룹의 고유 식별코드 (예: MM – 기계, PT – 차량).
  * 그룹명(VN/EN): 베트남어 및 영어 설명 명칭.
  * 계정과목: 그룹에 지정된 취득원가 계정과목 (예: 211, 213).
* **기능 버튼:**
  * 복사: 현재 그룹에서 복사본 생성.
  * 신규 / 저장 / 삭제 / 닫기: 기본 작업.

> **주의:** FA 그룹은 자산 증가 기록 시 기본 계정과목을 지정하는 기초입니다. FA 상세 마스터 데이터 입력 전에 완전히 선언해야 합니다.

***

### 고정자산 관리

**사용 시기:** 기업의 각 고정자산에 대한 상세 관리 정보를 등록합니다: 식별 정보, 취득원가, 감가상각 기간 및 회계 계정과목. 월별 감가상각 계산 및 FA 보고서의 핵심 마스터 데이터입니다.

> **업무 예시:** FA "Ricoh MP3055 복사기" 등록 — 취득원가 45,000,000 VND, 감가상각 60개월, 취득원가 계정과목 2111, 감가상각누계액 21411, 감가상각비 6424.

![](/files/xJq6lkrUenA19YIb0qtB)

고정자산을 등록하려면 다음과 같이 합니다:

1. **신규**를 클릭합니다.
2. 기본 정보 입력: 코드, 자산명, 그룹, 수량, 취득원가.
3. 감가상각 정보 입력: 감가상각 월수, 시작일.
4. 자산의 회계 계정과목을 선언합니다.
5. **저장**을 클릭하여 완료합니다.

* **기본 정보:**
  * 코드 / 자산명: FA의 고유 식별코드 및 정식 명칭.
  * 자산그룹: 사전 선언된 FA 그룹에서 선택.
  * 단위 / 수량: 측정 단위 및 자산 수량.
  * 구매일: 구매일 또는 사용 개시일.
  * 취득원가: 총 자산 가치 (구매, 운송, 설치 비용 포함).
  * 시리얼번호 / 브랜드 / 모델 / 원산지: 장비 식별 정보.
* **감가상각 정보:**
  * 감가상각 월수: 규정에 따른 내용연수 (예: 36, 60, 120개월).
  * 시작일: 감가상각 시작일 — 시스템이 자동으로 **종료일** 계산.
  * 이전 감가상각 일자/금액/월수: 이전 기간 감가상각이 있는 경우 입력.
* **회계 계정과목:**
  * 취득원가 계정과목: 원가 기록 계정 (예: 211).
  * 감가상각누계액 계정과목: 누적 감가상각 기록 계정 (예: 2141).
  * 감가상각비 계정과목 1 & 2: 다수 부서에 배분 시 배분율(%) 포함.
  * 재평가 계정과목 / 처분 손익 계정과목.
  * 비용코드 / 프로젝트 / 이익센터: 관리 목적의 배분 코드.
* **기능 버튼:**
  * 그리드 내보내기 / 가져오기: Excel로 내보내기 또는 외부 파일에서 가져오기.
  * 인쇄: 템플릿으로 인쇄 또는 PDF 출력.
  * 저장 / 복사 / 신규 / 삭제 / 닫기: 기본 작업.

> **주의:** 등록 후 FA는 **처리 → FA 감가상각 계산**에서 월별 감가상각 계산에 포함됩니다.

***

### 선급비용 배분

**사용 시기:** 소모품이나 장기 선급비용에 대한 월별 정기 배분을 추적 및 계산합니다 — FA 자본화 기준에 미달하지만 비용으로 점진 배분되는 항목 (계정과목 242).

> **업무 예시:** 소모품 "사무용 가구세트" 등록 — 취득원가 12,000,000 VND, 배분 12개월, 소모품 계정과목 242, 배분비용 계정과목 6423.

![](/files/ALV7Ki7FuhxYfleGMs3y)

선급비용을 등록하려면 다음과 같이 합니다:

1. **신규**를 클릭합니다.
2. 기본 정보 입력: 코드, 비용명, 수량, 취득원가.
3. 배분 정보 입력: 배분 월수, 시작일.
4. 회계 계정과목을 선언합니다.
5. **저장**을 클릭하여 완료합니다.

> **주의:** 등록 후 선급비용은 **처리 → 선급비용 배분**에서 월별 배분 계산에 포함됩니다.


# 5.2 입력

### 고정자산 증가

**사용 시기:** 기업이 고정자산을 신규 구매, 수증, 기증받거나 잉여 발견 시 장부에 기록합니다. FA 증가 전표는 자산 마스터 데이터를 갱신하며, 공급업체 구매 시 동시에 매입채무(AP) 전표를 생성할 수 있습니다.

> **업무 예시:** FA 코드 2017FA15 — 에어 컴프레서 1세트, 송장 0000381-Yujin, 취득원가 251,923,600 VND, 자산그룹 2112, 감가상각 72개월.

FA 증가 전표를 작성하려면 다음과 같이 합니다:

1. **신규** 또는 **F3**으로 기존 전표를 조회합니다.
2. 일반 정보 입력: 전표번호, 전표일, 회계기간.
3. 상세 그리드에서 **FA 코드**, **수량**, **단가**, **세금**을 입력합니다.
4. **저장** — 전표는 **대기(Hold)** 상태입니다.
5. \*\*전기(Released)\*\*로 변경하여 FA 마스터 데이터를 갱신합니다.

* **운영 시 주의사항:**
  * **전기** 변경 시 시스템이 FA 마스터 데이터를 갱신하며 수정 불가 — 수정 시 조정 전표 필요.
  * 매입 관련 비용(운송, 설치)은 "매입비용 배분" 탭에서 배분하여 정확한 취득원가를 계산합니다.

> **주의:** FA 증가 전표는 FA 모듈(자산 마스터)과 AP 모듈(매입채무) 양쪽에 영향을 미칩니다.

***

### 고정자산 재평가

**사용 시기:** 시장가격 변동, 업그레이드 또는 정부 기관 요구에 따라 고정자산의 취득원가 또는 잔존가치를 조정할 때 사용합니다.

> **업무 예시:** 업그레이드로 인한 기계 재평가 — 취득원가 10,000,000 VND 증가, 차변 211 / 대변 412 (자산재평가차액).

재평가 전표를 작성하려면 다음과 같이 합니다:

1. **신규**를 클릭하여 재평가 전표를 생성합니다.
2. **대상 유형**을 선택합니다: 고정자산 또는 공구/선급비용.
3. 마스터 데이터에서 재평가할 자산 코드를 선택합니다.
4. 취득원가 또는 잔존가치의 증감 금액을 입력합니다.
5. **저장**하면 전표는 **대기(Hold)** 상태입니다.
6. \*\*전기(Released)\*\*로 변경하면 FA 금액이 갱신되고 재평가 차액 분개가 기록됩니다.

* **운영 시 주의사항:**
  * 전기 시 시스템은 FA 마스터 금액과 회계 분개를 동시에 갱신합니다.
  * FA 재평가는 승인된 결정서 또는 실사/재평가 보고서를 근거로 처리해야 합니다.

> **주의:** FA 재평가 차액은 계정과목 412 (자산재평가차액)에 기록됩니다.

***

### 고정자산 처분

**사용 시기:** 고정자산 또는 소모품이 내용연수 만료, 수리 불가능한 파손, 또는 사용 불필요로 처분, 매각 또는 장부에서 제거될 때 사용합니다.

> **업무 예시:** 구형 프린터 처분 — 취득원가 15,000,000 VND, 감가상각누계액 12,000,000 VND, 잔존가치 3,000,000 VND. 매각가 2,000,000 VND → 처분손실 1,000,000 VND.

![](/files/AxGNo3OCg9V3LEnCKkYG)

FA 처분 전표를 작성하려면 다음과 같이 합니다:

1. **신규**를 클릭합니다.
2. **전표번호**, **전표일**, **회계기간**을 입력합니다.
3. **처리상태**, **자산유형**, **통화 / 환율**을 선택합니다.
4. **고객** (매각 시), **수익-비용 계정과목**, **적요**를 입력합니다.
5. 상세 그리드에서 **자산코드**를 선택합니다.
6. **저장**을 클릭하여 완료합니다.

> **주의:** 처분 전표는 FA 마스터(자산 감소), 회계 장부(처분 분개), FA 보고서에 영향을 미칩니다.


# 5.3 데이터처리

### FA 감가상각 계산

**사용 시기:** 매월 말, 사용 중인 모든 고정자산에 대해 감가상각을 계산합니다. 시스템이 선언된 취득원가와 감가상각 월수를 기반으로 정액법으로 자동 계산하여 감가상각 분개를 회계 장부에 기록합니다.

> **업무 예시:** 2026년 6월 전체 FA 감가상각 — 차변 642/627 / 대변 214. 예: 복사기 취득원가 45,000,000 VND, 감가상각 60개월 → 월 750,000 VND.

![](/files/r7Nmn94WNP9ZEew1S5iZ)

1. 감가상각 계산할 **회계기간**을 입력합니다.
2. 그리드의 자산 목록과 감가상각 금액을 확인합니다.
3. 감가상각할 자산을 선택합니다 (또는 전체 선택).
4. **실행**을 클릭하여 감가상각 분개를 기록합니다.

> **주의:** FA 증가/처분 전표를 모두 완료한 후 감가상각을 계산해야 정확한 수치가 보장됩니다.

***

### 선급비용 배분

**사용 시기:** 매월 말, 선급비용(소모품, 선급보험, 선급임차료...)을 당기 비용으로 배분합니다.

> **업무 예시:** 2026년 6월 선급보험 비용 배분 — 차변 642 / 대변 242. 예: 보험 12,000,000 VND, 12개월 배분 → 월 1,000,000 VND.

![](/files/LbRiS7GzphBC0eMCtWAy)

1. 배분할 **회계기간**을 입력합니다.
2. 비용 목록과 배분 금액을 확인합니다.
3. 배분할 비용을 선택합니다 (또는 전체 선택).
4. **실행**을 클릭하여 배분 분개를 기록합니다.

> **주의:** 선급비용(242)과 FA 감가상각(214)은 두 가지 중요한 월말 처리 — 재무제표 작성 전에 완료해야 합니다.


# 5.4 고정자산 내역 및 비용 조회

### 고정자산 회계처리 상세

**사용 시기:** 기간 내 고정자산 관련 분개 상세를 조회합니다: 증가, 감가상각, 재평가, 처분. 이 보고서는 FA 데이터와 총계정원장의 대사 및 기록된 거래 확인에 사용됩니다.

> **업무 예시:** 2026년 6월 감가상각 분개 상세를 조회하여 총계정원장의 계정과목 214 잔액과 대사합니다.

![](/files/Nr3UXJpnxl7FwYYbQZKv)

1. **시작일 / 종료일** 필드에 기간을 입력합니다.
2. 보고서 유형을 선택합니다: **자산증가**, **자산감가상각** 또는 **비용배분**.
3. **그리드 보기**를 클릭하여 보고서를 표시합니다.

> **주의:** 이 보고서를 사용하여 총계정원장 계정과목 211, 214, 242와 대사하여 FA 데이터의 정확성을 확인합니다.




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