ESTABLISHING THE STANDARD SAMPLE SYSTEM OF OCCURRED ECONOMIC OPERATIONS AND ACCOUNTING VOUCHERS FOR STUDENTS' PRACTICE

Abstract

Building a standard system of occurred economic operations and accounting vouchers are particular importance in training accounting students. Hence, Faculty of Industrial Economics, University of Technology - Thai Nguyen  University has implemented the following project:  Establishing the standard sample system of occurred economic operations and accounting vouchers as inputs for accounting software. Based on results from a survey of three firms, the project created a system of occurred economic operations including 138 operations of all units in a monthly accounting period. Based on this system, the study has developed a set of standard sample accounting documents with 289 vouchers, including 26 wage labour vouchers, 108 inventory vouchers, 69 sale vouchers, 73 currency vouchers and 13 fixed asset vouchers. This sample system of occurred economic operations and accounting vouchers will be used for students' practice and skill training in accounting subjects.