Module GuidesAccounting

Accounting

XBuddy Accounting provides double-entry bookkeeping, a chart of accounts aligned with Vietnam’s TT200/2014 standard, and official financial statement reports — all automatically fed by transactions from Finance, Inventory, and Payroll.

VAS TT200 compliant — XBuddy Accounting is built to meet Vietnam Ministry of Finance Circular 200/2014 (Thông tư 200/2014/TT-BTC), including the full chart of accounts and the four mandatory financial statement forms (B01-DN, B02-DN, B03-DN, B09-DN structure).

Key Features

  • Double-entry bookkeeping with automatic journal entries from Finance, Payroll, and Inventory
  • Chart of accounts with 65+ VAS TT200/2014 accounts pre-seeded (3-digit codes: 111–821)
  • Accounting Standards Profile — switch between VAS, IFRS, GAAP, FRS, or Custom per company
  • Official Vietnamese financial statement reports:
    • B01-DN — Balance Sheet (Bảng cân đối kế toán)
    • B02-DN — Profit & Loss Statement (Báo cáo kết quả hoạt động kinh doanh)
    • B03-DN — Cash Flow Statement — indirect method (Báo cáo lưu chuyển tiền tệ — gián tiếp)
  • General Ledger with running balance per account
  • Trial Balance (Bảng cân đối số phát sinh)
  • Bank reconciliation with imported bank statements
  • Multi-period reporting and year-end close
  • Accounting periods with open / closed / locked states
  • Cost centers and departmental P&L
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[Screenshot: Accounting — Chart of Accounts & Journal View]

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VAS TT200 Compliance

XBuddy’s Accounting module is designed to satisfy the requirements of Thông tư 200/2014/TT-BTC (Vietnam Ministry of Finance Circular 200/2014), which governs the accounting system for enterprises (doanh nghiệp).

Chart of Accounts

The system ships with 65+ accounts following the official 3-digit VAS numbering convention:

GroupAccount rangeExamples
Cash & Bank111, 112, 113Tiền mặt, Tiền gửi ngân hàng
Receivables131, 133, 136, 138, 141Phải thu KH, Thuế GTGT đầu vào, Tạm ứng
Inventory151, 152, 153, 154, 155, 156, 157Hàng hoá, Nguyên vật liệu, Thành phẩm
Fixed Assets211, 212, 213, 214, 217TSCĐ hữu hình, TSCĐ thuê tài chính, Hao mòn
Long-term Investments221, 222, 228Đầu tư vào công ty con/liên kết
Payables331, 333, 334, 335, 336, 338Phải trả người bán, Thuế và các khoản phải nộp
Equity411, 412, 413, 414, 418, 421Vốn đầu tư, Chênh lệch tỷ giá, Lợi nhuận chưa phân phối
Revenue511, 515, 521Doanh thu bán hàng, DT hoạt động tài chính, Chiết khấu
Cost of Goods611, 621, 622, 627, 632Mua hàng, Nguyên vật liệu TT, Chi phí SXC
Expenses635, 641, 642, 711, 811, 821Chi phí tài chính, Chi phí BH, QLDN, Thuế TNDN

You can add, edit, or import additional accounts at any time via Accounting → Chart of Accounts.

Mandatory Financial Statement Forms

Báo cáo Lưu chuyển Tiền tệ — Mẫu B03-DN

Go to Accounting → Reports → Cash Flow (B03-DN).

The report uses the indirect method (phương pháp gián tiếp) as required by VAS:

SectionVietnameseLine codes
Operating activitiesLưu chuyển tiền từ hoạt động kinh doanh01–20
Investing activitiesLưu chuyển tiền từ hoạt động đầu tư21–30
Financing activitiesLưu chuyển tiền từ hoạt động tài chính31–40
Net change in cashLưu chuyển tiền thuần50
Opening cashTiền đầu kỳ60
Closing cashTiền cuối kỳ70

Select the fiscal year and click Xuất báo cáo to export.

Accounting Standards Profile

Companies operating under different regulatory frameworks can select the appropriate standard in Settings → Company → Localization → Accounting Standard:

StandardBest for
VAS (default)Vietnamese enterprises — Thông tư 200/2014
IFRSFDI companies, listed companies reporting internationally
GAAPUS parent companies and subsidiaries
FRSSingapore-incorporated entities
CustomGroup reporting with bespoke chart structures

The core double-entry engine is standards-neutral. Switching the profile changes which report templates and COA presets are applied — it does not affect existing journal data.

Getting Started

Review your Chart of Accounts

Navigate to Accounting → Chart of Accounts. The 65+ VAS accounts are pre-seeded. You can import additional accounts from a CSV or add them individually.

Set your fiscal year

Go to Settings → Company → Localization and confirm the Fiscal Year End Month (default: December). Also select your Accounting Standard (default: VAS).

Import opening balances

Use Accounting → Journal Entries → New Entry to post opening balance journal entries for each account as of your go-live date.

Connect your bank accounts

Go to Accounting → Bank Accounts and add your company bank accounts. Import bank statements (CSV) for reconciliation.

Run your first B03-DN report

Navigate to Accounting → Reports → Cash Flow (B03-DN), select the current fiscal year, and review the indirect-method cash flow statement.

[Video: Accounting — Setting Up VAS TT200 Chart of Accounts & Running B03-DN]

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