The Regulatory Framework

(a)  

National / Local Legislation

(a)  

Fair Presentation

(a)  

Accounting Standards

(a)  

Generally Accepted accounting Principles (GAAP)

(a)  

International Accounting Standards (IAS)

(a)  

International Financial Reporting Standards (IFRS)

(a)  

Vietnam Accounting Standards (VAS)

(a)  

International Accounting Standards Board (IASB)

(a)  

Underlying Assumption

(a)  

Going Concern Assumption

(a)  

Accrual Basis

(a)  

Understandability

(a)  

Relevance

(a)  

Reliability

(a)  

Comparability

(a)  

Consistency

(a)  

Materiality

(a)  

Substance Over Form

(a)  

Neutrality

(a)  

Prudence

(a)  

Completeness

(a)  

Financial Accounting Process

(a)  

Sales Invoices

(a)  

Cash Book

(a)  

Petty Cash Book

(a)  

Quotation

(a)  

Sales Order

(a)  

Purchase Order

(a)  

Goods Dispatched Note

(a)  

Credit Purchases

(a)  

Credit Sales

(a)  

Imprest System

(a)  

Goods Received Note

(a)  

T-Account

(a)  

Debit Side

(a)  

Credit Side

(a)  

Double Entry Bookkeeping

(a)  

Cash Transaction

(a)  

Credit Transaction

(a)  

Trade Accounts Receivable

(a)  

Sales Account

(a)  

Trade Accounts Payable

(a)  

Purchases Account

(a)  

Cash At Bank Account

(a)