{"id":5925,"date":"2025-10-10T03:11:11","date_gmt":"2025-10-10T10:11:11","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=5925"},"modified":"2025-12-22T20:22:33","modified_gmt":"2025-12-23T03:22:33","slug":"ke-toan-cong-no","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/","title":{"rendered":"Accounts Payable Accounting \u2013 Mastering it to control cash flow"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Accounts receivable and payable accounting is not just about tracking receivables and payables; it&#039;s also a vital cash flow management tool for commercial enterprises. In the context of 2025, with the roadmap for implementing new accounting regulations and interest rate pressures, scientific accounts receivable management helps businesses limit bad debts, improve liquidity, and enhance their reputation with partners. This article provides a comprehensive guide to accounts receivable and payable accounting, from concepts and accounts to accounting procedures and the latest digital transformation trends.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Ke_toan_cong_no_la_gi\" >What is accounts payable accounting?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Vai_tro_cua_Ke_toan_cong_no_trong_doanh_nghiep\" >The role of accounts payable in a business.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Nguyen_nhan_phat_sinh_cong_no_trong_hoat_dong_cua_doanh_nghiep\" >Causes of accounts receivable\/payable in business operations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Doi_tuong_phai_theo_doi_cong_no\" >The entity responsible for monitoring accounts receivable\/payable.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Nhiem_vu_trong_tam_cua_Ke_toan_cong_no\" >The core responsibilities of Accounts Payable Accountant<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Danh_gia_hop_dong_kinh_te_lam_can_cu_quan_ly_cong_no\" >Evaluating economic contracts as a basis for managing accounts receivable.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Kiem_soat_va_doi_chieu_cong_no_dinh_ky\" >Regularly monitor and reconcile accounts receivable.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Theo_doi_tinh_trang_thanh_toan_cua_khach_hang\" >Track customer payment status.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Kiem_soat_va_theo_doi_cac_khoan_tam_ung_noi_bo\" >Control and monitor internal advances.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Xu_ly_cong_no_duoc_uy_thac\" >Debt collection is handled through a delegated agency.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Quan_ly_khoan_vay_doanh_nghiep_nham_toi_uu_dong_tien_va_han_che_rui_ro\" >Managing business loans aims to optimize cash flow and mitigate risks.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Ke_toan_cong_no_phai_thu\" >Accounts Receivable Accountant<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Cong_no_phai_thu_la_gi\" >What are accounts receivable?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Nghiep_vu_ke_toan_cong_no_phai_thu_Accounts_Receivable\" >Accounts Receivable Accounting Procedures<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Chung_tu_lien_quan\" >Related documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Quy_trinh_hach_toan_co_ban\" >Basic accounting procedures<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Ke_toan_cong_no_phai_tra\" >Accounts Payable Accountant<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Cong_no_phai_tra_la_gi\" >What are accounts payable?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Nghiep_vu_ke_toan_cong_no_phai_tra_Accounts_Payable\" >Accounts Payable Accounting Procedures<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Quy_trinh_nghiep_vu_ke_toan_cong_no_phai_tra\" >Accounts Payable Accounting Process<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Trich_lap_du_phong_no_phai_thu_kho_doi\" >Provision for doubtful receivables<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Cau_hoi_thuong_gap_ve_Ke_toan_cong_no\" >Frequently Asked Questions about Accounts Payable<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Ke_toan_cong_no_va_ke_toan_thanh_toan_co_gi_khac_nhau\" >What are the differences between accounts payable and accounts payable?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Neu_khach_hang_khong_ky_bien_ban_doi_chieu_cong_no_thi_phai_lam_sao\" >What should be done if the customer refuses to sign the debt reconciliation statement?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Co_bat_buoc_phai_doi_chieu_cong_no_voi_khach_hang_va_nha_cung_cap_khong\" >Is it mandatory to reconcile accounts payable and receivable with customers and suppliers?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-toan-cong-no\/#Co_duoc_bu_tru_cong_no_phai_thu_va_phai_tra_voi_cung_mot_doi_tuong_khong\" >Is it possible to offset accounts receivable and accounts payable against the same party?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ke_toan_cong_no_la_gi\"><\/span><b>What is accounts payable accounting?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Debt accounting (often divided into Accounts Receivable and Accounts Payable) is a branch of accounting that tracks and controls accounts receivable from customers and accounts payable to suppliers and partners.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Ke_toan_cong_no_trong_doanh_nghiep\"><\/span><b>The role of accounts payable in a business.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Managing and controlling accounts receivable plays a crucial role in maintaining stable cash flow, directly impacting business performance and the company&#039;s reputation with customers and partners. In this context, accounts receivable accountants perform the following important roles:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Monitoring, analyzing, and evaluating the financial status related to accounts receivable and payable, thereby providing a database to advise and support leadership in making appropriate management decisions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compiling and providing detailed information on accounts receivable and payable helps the management team build and adjust financial strategies effectively.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record all payment transactions accurately and promptly for each party, and monitor payment progress to ensure obligations are fulfilled on time and to prevent misappropriation of funds.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regularly check and reconcile accounts receivable, especially for customers with high transaction frequency or large balances, to ensure transparency and mitigate financial risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Participating in controlling and minimizing bad debts contributes to improving capital efficiency and maintaining financial stability and security for businesses.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Although debt plays a crucial role in controlling cash flow and stabilizing finances, it continues to arise throughout a business&#039;s operations. So, what are the core reasons behind this situation?<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_nhan_phat_sinh_cong_no_trong_hoat_dong_cua_doanh_nghiep\"><\/span><b>Causes of accounts receivable\/payable in business operations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7090\" aria-describedby=\"caption-attachment-7090\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7090\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-nhan-phat-sinh-cong-no-trong-hoat-dong-cua-doanh-nghiep.jpg\" alt=\"Nguy\u00ean nh\u00e2n ph\u00e1t sinh c\u00f4ng n\u1ee3 trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-nhan-phat-sinh-cong-no-trong-hoat-dong-cua-doanh-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-nhan-phat-sinh-cong-no-trong-hoat-dong-cua-doanh-nghiep-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-nhan-phat-sinh-cong-no-trong-hoat-dong-cua-doanh-nghiep-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-nhan-phat-sinh-cong-no-trong-hoat-dong-cua-doanh-nghiep-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-nhan-phat-sinh-cong-no-trong-hoat-dong-cua-doanh-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7090\" class=\"wp-caption-text\">Causes of accounts receivable\/payable in business operations<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Accounts payable in businesses arise from various causes, linked to financial activities and business policies, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company has not yet allocated sufficient funds to pay for goods and services purchased from suppliers within the agreed timeframe.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Customers incur debt because they lack the financial capacity to immediately pay for the goods and services they have used.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To expand market share and increase sales, the company adopted a sales policy that allows customers to receive goods first and pay later.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Some types of goods or services are agreed to be paid for after the delivery or acceptance process is complete.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The buyer prioritizes using borrowed capital with lower interest rates, leading to extended payment terms for the partner.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">From the causes of accounts receivable mentioned above, it can be seen that accounts receivable does not only appear with a specific group of entities but is directly related to many subjects in business operations. Therefore, clearly identifying the entities that need to be monitored for accounts receivable is a crucial step in helping businesses control financial obligations, limit risks, and ensure the accuracy of accounting data.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_phai_theo_doi_cong_no\"><\/span><b>The entity responsible for monitoring accounts receivable\/payable.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In a corporate accounting system, liabilities are reflected through the following main accounts:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounts receivable from customers (Account 131): Records amounts of money that the business has provided goods and services for but has not yet received from customers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounts Payable to Suppliers (Account 331): Reflects the company&#039;s payment obligations to suppliers of goods and services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal advances and reimbursements (Account 141): Tracks funds that the enterprise temporarily provides to employees to support production and business activities, and the subsequent reimbursement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other receivables (Account 138): Includes liabilities arising outside of normal sales relationships, such as compensation, deposits, collateral, or recovery of missing assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other payables and liabilities (Account 338): Records other financial obligations of the enterprise such as insurance, union fees, or amounts received for safekeeping or deposits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intercompany receivables (Account 136): Tracks accounts payable arising between the parent company and its branches, subsidiaries, or between units within the same system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal payables (Account 336): Reflects internal payment obligations between the company and its subsidiaries within the same enterprise.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhiem_vu_trong_tam_cua_Ke_toan_cong_no\"><\/span><b>The core responsibilities of Accounts Payable Accountant<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The main responsibilities of an Accounts Payable Accountant primarily involve managing accounts payable and bad debts, specifically:<\/span><\/p>\n<figure id=\"attachment_7091\" aria-describedby=\"caption-attachment-7091\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7091\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhiem-vu-trong-tam-cua-mot-ke-toan-cong-no.jpg\" alt=\"Nhi\u1ec7m v\u1ee5 tr\u1ecdng t\u00e2m c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n c\u00f4ng n\u1ee3\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhiem-vu-trong-tam-cua-mot-ke-toan-cong-no.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhiem-vu-trong-tam-cua-mot-ke-toan-cong-no-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhiem-vu-trong-tam-cua-mot-ke-toan-cong-no-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhiem-vu-trong-tam-cua-mot-ke-toan-cong-no-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhiem-vu-trong-tam-cua-mot-ke-toan-cong-no-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7091\" class=\"wp-caption-text\">The core responsibilities of an accounts payable accountant.<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Danh_gia_hop_dong_kinh_te_lam_can_cu_quan_ly_cong_no\"><\/span><b>Evaluating economic contracts as a basis for managing accounts receivable.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">During the implementation process, the accountant will be responsible for the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure that all information regarding suppliers, customers, and new partners is fully recorded and updated in the accounting software or relevant management system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Timely adjustment and updating of customer and supplier data when changes occur, such as transfers, legal changes, or transaction information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Carefully review the payment terms in contracts with each partner, customer, and supplier to minimize the risk of errors and ensure compliance with signed agreements.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_soat_va_doi_chieu_cong_no_dinh_ky\"><\/span><b>Regularly monitor and reconcile accounts receivable.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To effectively control accounts receivable and minimize risks, accountants need to perform the following tasks:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review all order information thoroughly, including the granted credit limit and payment terms, based on the sales contract signed with the customer and partner.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Carefully compare the details related to the type of goods, actual quantity delivered, selling price, and payment terms for contracts that are currently being executed or have already been completed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track and manage the detailed accounts receivable and payable status of each customer, partner, and supplier, focusing on due dates, amounts paid, and any overdue debts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compile and evaluate the results of accounts receivable audits and report them promptly to relevant departments or management for appropriate action.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Theo_doi_tinh_trang_thanh_toan_cua_khach_hang\"><\/span><b>Track customer payment status.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When accounts receivable arise from economic contracts or sales invoices, accounts receivable accountants are responsible for updating and monitoring the payment progress of each customer and related partner.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Kiem_soat_va_theo_doi_cac_khoan_tam_ung_noi_bo\"><\/span><b>Control and monitor internal advances.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To ensure financial discipline and stable cash flow within the business, the following key tasks are being implemented:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Closely monitor the payment progress of each individual and department within the company, updating and reminding them of outstanding debts on a daily basis.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regularly review advances that are due or overdue, compile a summary list, and proactively follow up on payments weekly or as directed by management.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Xu_ly_cong_no_duoc_uy_thac\"><\/span><b>Debt collection is handled through a delegated agency.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Specifically, the accounting operations performed include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record financial transactions based on valid invoices, ensuring that their nature and timing are accurately reflected in the accounting records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Based on the economic contract and related documents, review and adjust any discrepancies or inaccuracies in unit prices, quantities, or payment values.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Manage and track detailed accounts receivable and payable for each customer, partner, or related party to control potential risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review, compile, and print accounting documents for internal reconciliation with the accounting manager or control department.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Quan_ly_khoan_vay_doanh_nghiep_nham_toi_uu_dong_tien_va_han_che_rui_ro\"><\/span><b>Managing business loans aims to optimize cash flow and mitigate risks.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The key tasks to be performed include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complete the liquidation of finished contracts, and update and manage new contracts as related financial transactions arise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Closely monitor payment progress, proactively remind and urge parties to fulfill their payment obligations on time as committed in the contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record transactions and adjust necessary journal entries to ensure accounting figures reflect the actual exchange rate at the time of recording.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In cases where a business incurs interest payments, the accountant needs to accurately determine the amount, prepare all necessary documentation, and forward it to the relevant departments for payment according to each contract and specific party.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Building upon the overall framework of accounts receivable management, the following section will focus on clarifying the accounting procedures for accounts receivable and how to effectively monitor them.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ke_toan_cong_no_phai_thu\"><\/span><b>Accounts Receivable Accountant<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Cong_no_phai_thu_la_gi\"><\/span><b>What are accounts receivable?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accounts receivable are amounts of money that a business is entitled to collect from customers or related parties, arising from the provision of goods, services, or advances made by the business but not yet received at the time of recognition.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The liabilities incurred include:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounts receivable are debts incurred when customers purchase products or services but have not yet made payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal receivables: These are amounts that a business must collect when financial or commercial relationships arise with subordinate entities or branches of the business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other receivables include: advances, deposits, collateral, and amounts receivable from individuals or groups that have already been settled as compensation, etc.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Based on the nature of accounts receivable, accountants need to apply appropriate procedures for tracking, accounting for, and managing accounts receivable.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_ke_toan_cong_no_phai_thu_Accounts_Receivable\"><\/span><b>Accounts Receivable Accounting Procedures<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7092\" aria-describedby=\"caption-attachment-7092\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7092\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghiep-vu-cua-Ke-toan-cong-no.jpg\" alt=\"Nghi\u1ec7p v\u1ee5 c\u1ee7a K\u1ebf to\u00e1n c\u00f4ng n\u1ee3\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghiep-vu-cua-Ke-toan-cong-no.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghiep-vu-cua-Ke-toan-cong-no-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghiep-vu-cua-Ke-toan-cong-no-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghiep-vu-cua-Ke-toan-cong-no-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghiep-vu-cua-Ke-toan-cong-no-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7092\" class=\"wp-caption-text\">Accounts Payable Accountant&#039;s Duties<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In a business, the role of an accounts receivable accountant is to ensure that payments are collected correctly, in full, and on time.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chung_tu_lien_quan\"><\/span><b>Related documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The following are important documents and records that are required:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Economic contract\/Purchase order.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoice (e-Invoice).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Delivery note\/Warehouse release form.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment documents (Credit advice, receipt).<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Quy_trinh_hach_toan_co_ban\"><\/span><b>Basic accounting procedures<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When selling goods but not yet receiving payment:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 131\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is account 511 (Revenue).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is account 3331 (VAT payable)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When collecting debts:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit accounts 111 and 112<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is account 131.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Processing payment discounts for customers:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 635 (Financial Expenses)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is account 131.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ke_toan_cong_no_phai_tra\"><\/span><b>Accounts Payable Accountant<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Cong_no_phai_tra_la_gi\"><\/span><b>What are accounts payable?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Liabilities are amounts of money that a business is obligated to pay to suppliers, partners, and employees, arising from economic transactions but not yet paid at the time of accounting.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Based on payment terms, accounts payable to suppliers are categorized into two main groups:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Short-term liabilities: These are financial obligations that a business must pay within no more than 12 months from the date of recognition. This group includes items such as interest payable, salaries and wages owed to employees, advances or deposits from customers, as well as accounts payable arising from sales relationships with suppliers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Long-term liabilities: These are debts and financial obligations with a repayment period of more than 12 months, such as loans for production and business operations, mortgage loans, or short-term debts with agreed-upon payment extensions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In addition to debts to external partners, businesses also incur internal liabilities during their operations, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receivables, payables, payments, or disbursements between independent accounting units within the same system, arising when one unit makes payments or collects payments on behalf of another unit within the enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial obligations to the State and related parties include: amounts payable to the state budget, loans, deposits received, internal debts, social insurance and health insurance contributions for employees, and union fees as stipulated.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">To effectively manage accounts payable, accountants need to have a thorough understanding of accounting procedures and the tracking of accounts payable for each relevant party.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_ke_toan_cong_no_phai_tra_Accounts_Payable\"><\/span><b>Accounts Payable Accounting Procedures<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This involves controlling a company&#039;s financial obligations to third parties. Effective management of accounts payable helps businesses optimize the use of capital from suppliers.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quy_trinh_nghiep_vu_ke_toan_cong_no_phai_tra\"><\/span><b>Accounts Payable Accounting Process<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When purchasing goods for inventory:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit accounts 152, 156, 642<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 1331 (Input VAT)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is account 331.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When paying off debts:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 331<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are accounts 111 and 112.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Receive purchase discounts from our partners:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 331<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is account 515 (Financial revenue) or a deduction from the value of purchased goods.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Trich_lap_du_phong_no_phai_thu_kho_doi\"><\/span><b>Provision for doubtful receivables<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-48-2019-TT-BTC-huong-dan-trich-lap-va-xu-ly-cac-khoan-du-phong-giam-gia-hang-ton-kho-346536.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 48\/2019\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">Regarding the provision for doubtful receivables, the amount is determined based on the overdue period of the debt, specifically as follows:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> The provision rate for doubtful receivables is applied in accounts receivable accounting.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Overdue<\/b><\/td>\n<td style=\"text-align: center;\"><b>Provisioning level<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">From 6 months to less than 1 year<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">30% debt value<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">From 1 year to less than 2 years\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">50% debt value<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">From 2 years to less than 3 years<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">70% debt value<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">From 3 years or more<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">100% debt value<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Note: <\/b><span style=\"font-weight: 400;\">For telecommunications or retail businesses with a large amount of small-scale debt, a percentage-based estimation method of the total outstanding debt may be applied.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Accounts receivable and payable accounting plays a particularly important role in accurately reflecting the financial situation and protecting the cash flow of a business. Closely monitoring accounts receivable and payable, reconciling accounts payable periodically, and making provisions in accordance with regulations not only helps limit the risk of bad debt but also enhances long-term financial management capabilities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the context of increasingly stringent accounting regulations and rising liquidity pressures, businesses need to develop a systematic accounts payable accounting process, keep up-to-date with new regulations, and apply technology for more effective management.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business needs advice, review, or standardization of accounts payable accounting practices, don&#039;t hesitate to contact the expert team at MAN \u2013 Master Accountant Network for support tailored to your specific business operations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Ke_toan_cong_no\"><\/span><b>Frequently Asked Questions about Accounts Payable<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ke_toan_cong_no_va_ke_toan_thanh_toan_co_gi_khac_nhau\"><\/span>What are the differences between accounts payable and accounts payable?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAccounts payable focuses on cash inflows and outflows (cash or bank receipts and disbursements), while accounts payable focuses on obligations to pay and obligations to collect (tracking outstanding balances).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_khach_hang_khong_ky_bien_ban_doi_chieu_cong_no_thi_phai_lam_sao\"><\/span>What should be done if the customer refuses to sign the debt reconciliation statement?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIf the client does not confirm the transaction, the accountant should retain alternative documents such as: contracts, invoices, delivery receipts, payment documents, and email correspondence. These are still accepted as valid evidence when explaining matters to tax authorities or auditors.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_bat_buoc_phai_doi_chieu_cong_no_voi_khach_hang_va_nha_cung_cap_khong\"><\/span>Is it mandatory to reconcile accounts payable and receivable with customers and suppliers?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tReconciliation of accounts payable is not a mandatory procedure, but it is a crucial requirement in accounting and auditing practice. Regular reconciliation helps to detect discrepancies promptly, reduce disputes, and provides evidence for verifying accounts payable balances during tax settlements or financial statement audits.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_duoc_bu_tru_cong_no_phai_thu_va_phai_tra_voi_cung_mot_doi_tuong_khong\"><\/span>Is it possible to offset accounts receivable and accounts payable against the same party?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDebt offsetting should only be carried out when both parties have a clear written agreement and sufficient legal basis. In the accounting records, accounts receivable and accounts payable must still be tracked separately before offsetting.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 v\u00e0 k\u1ebf to\u00e1n thanh to\u00e1n c\u00f3 g\u00ec kh\u00e1c nhau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"K\u1ebf to\u00e1n thanh to\u00e1n t\u1eadp trung v\u00e0o d\u00f2ng ti\u1ec1n ra - v\u00e0o (thu chi ti\u1ec1n m\u1eb7t ho\u1eb7c ng\u00e2n h\u00e0ng), trong khi k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 t\u1eadp trung v\u00e0o ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 v\u00e0 quy\u1ec1n l\u1ee3i ph\u1ea3i thu (theo d\u00f5i s\u1ed1 d\u01b0 n\u1ee3).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng k\u00fd bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 th\u00ec ph\u1ea3i l\u00e0m sao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng kh\u00f4ng x\u00e1c nh\u1eadn, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb thay th\u1ebf nh\u01b0: h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, bi\u00ean b\u1ea3n giao nh\u1eadn, ch\u1ee9ng t\u1eeb thanh to\u00e1n, email trao \u0111\u1ed5i. \u0110\u00e2y v\u1eabn \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 b\u1eb1ng ch\u1ee9ng h\u1ee3p l\u1ec7 khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 kh\u00f4ng b\u1eaft bu\u1ed9c theo h\u00ecnh th\u1ee9c, nh\u01b0ng l\u00e0 y\u00eau c\u1ea7u r\u1ea5t quan tr\u1ecdng trong th\u1ef1c t\u1ebf k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n. \u0110\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 gi\u00fap ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi sai l\u1ec7ch, gi\u1ea3m tranh ch\u1ea5p v\u00e0 l\u00e0 c\u0103n c\u1ee9 ch\u1ee9ng minh s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3 khi quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi hai b\u00ean c\u00f3 th\u1ecfa thu\u1eadn r\u00f5 r\u00e0ng b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd. Tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 v\u1eabn c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang bi\u1ec7t tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<p style=\"text-align: right;\"><b><i>MAN Editorial Board \u2013 Master Accountant Network<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Accounts receivable and payable accounting is not just about tracking receivables and payables, but also a vital cash flow management tool for commercial enterprises. In the context of 2025, with the roadmap for implementing new accounting regulations and interest rate pressures, managing [\u2026]<\/p>","protected":false},"author":3,"featured_media":7089,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5925","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=5925"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5925\/revisions"}],"predecessor-version":[{"id":7093,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5925\/revisions\/7093"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7089"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}