{"id":7117,"date":"2025-12-30T19:52:24","date_gmt":"2025-12-31T02:52:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7117"},"modified":"2025-12-30T19:52:24","modified_gmt":"2025-12-31T02:52:24","slug":"quy-trinh-ke-toan-cong-ty-tnhh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-cong-ty-tnhh\/","title":{"rendered":"Accounting procedures for limited liability companies in 2026 \u2013 Don&#039;t make one mistake, or you&#039;ll pay the price for a whole year."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In the context of continuously updated tax policies and accounting regulations in 2026, limited liability companies (LLCs) need to build a systematic accounting system to control legal risks, ensure financial transparency, and optimize tax obligations. Therefore, the accounting process of an LLC goes beyond mere record-keeping and becomes a core financial management tool, supporting management in making timely and accurate decisions. This article is compiled from the perspective of a corporate accounting consultant, focusing on analyzing the standard accounting procedures for 2026, as updated accordingly. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">This helps businesses understand each step from document processing and accounting record keeping to preparing financial statements and settling taxes in accordance with regulations.<\/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\/quy-trinh-ke-toan-cong-ty-tnhh\/#Ke_toan_cong_ty_TNHH_la_gi\" >What is accounting for a limited liability company (LLC)?<\/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\/quy-trinh-ke-toan-cong-ty-tnhh\/#Dac_diem_phap_ly_quy_dinh_cong_ty_TNHH\" >Legal characteristics defining a limited liability company<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-cong-ty-tnhh\/#Quy_trinh_ke_toan_cong_ty_TNHH_2026\" >Accounting procedures for limited liability companies 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-cong-ty-tnhh\/#Nhung_sai_sot_thuong_gap_va_rui_ro_nham_lan_tai_san\" >Common mistakes and risks of misidentifying assets.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-cong-ty-tnhh\/#Nham_lan_giua_chi_phi_ca_nhan_va_chi_phi_doanh_nghiep\" >Confusion between personal expenses and business expenses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-cong-ty-tnhh\/#Su_dung_tai_san_ca_nhan_cho_muc_dich_cong_ty_nhung_thieu_thu_tuc_phap_ly\" >Using personal assets for company purposes without proper legal procedures.<\/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\/quy-trinh-ke-toan-cong-ty-tnhh\/#Rui_ro_tu_tai_khoan_tien_gui_ngan_hang_ca_nhan\" >Risks associated with personal bank deposit accounts<\/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\/quy-trinh-ke-toan-cong-ty-tnhh\/#Von_dieu_le_va_cac_khoan_cho_vay_noi_bo\" >Registered capital and internal loans<\/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\/quy-trinh-ke-toan-cong-ty-tnhh\/#Ghi_nhan_doanh_thu_va_ho_so_chi_phi\" >Record revenue and expense information.<\/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-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-cong-ty-tnhh\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-cong-ty-tnhh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ke_toan_cong_ty_TNHH_la_gi\"><\/span><b>What is accounting for a limited liability company (LLC)?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7121\" aria-describedby=\"caption-attachment-7121\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7121\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH.jpg\" alt=\"C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n trong quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty TNHH\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cong-viec-cua-ke-toan-trong-quy-trinh-ke-toan-cong-ty-TNHH-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7121\" class=\"wp-caption-text\">The role of an accountant in the accounting process of a limited liability company.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Accounting for a Limited Liability Company (LLC) involves recording, collecting, processing, analyzing, and providing financial and economic information about the company&#039;s business operations. This information helps managers make decisions, control finances, comply with laws, and file tax returns, with the core role being to ensure accuracy and transparency regarding income and expenses, assets, liabilities, and equity.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The main responsibilities of an accountant in a limited liability company include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record and manage financial documents: Invoices, receipts\/payment vouchers, contracts, delivery notes, etc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting and bookkeeping: Recording economic transactions in the journal, general ledger, and subsidiary ledgers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inventory and reconciliation of assets: Cash, bank deposits, inventory, accounts payable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial reporting and closing: Determining business results, preparing the balance sheet, cash flow statement, and notes to the financial statements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax management and legal compliance: Checking and paying VAT and corporate income tax on time and according to regulations.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Financial decision support: Providing timely data and information to help management develop business strategies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting: Recording transactions in accounting books (general ledger, journal) according to accounting principles, calculating accounts payable, cost of goods sold, and depreciation.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Because limited liability companies separate personal and company assets, accountants must ensure absolute transparency in transactions between owners and the company to avoid legal risks. This ensures that company assets are not misappropriated for the personal purposes of the business owner, while also protecting the rights of creditors through transparent financial reporting.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_phap_ly_quy_dinh_cong_ty_TNHH\"><\/span><b>Legal characteristics defining a limited liability company<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7120\" aria-describedby=\"caption-attachment-7120\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7120\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026.jpg\" alt=\"\u0110\u1eb7c \u0111i\u1ec3m ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty TNHH trong quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty TNHH n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/ac-diem-phap-ly-cua-cong-ty-TNHH-trong-quy-trinh-ke-toan-cong-ty-TNHH-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7120\" class=\"wp-caption-text\">Legal characteristics of limited liability companies in the accounting process for limited liability companies in 2026.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To operate the accounting process of a limited liability company effectively, accountants need to have a thorough understanding of the core legal characteristics of this type of company according to the 2020 Enterprise Law.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limited liability: Members are responsible for the debts and other financial obligations of the business to the extent of their contributed capital. This requires accounting to clearly separate the company&#039;s liabilities from the owner&#039;s personal assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capital structure: The registered capital is not divided into shares like a joint-stock company. Capital transfers must prioritize existing members, leading to accounting entries related to changes in capital contribution in the accounting process of a limited liability company often generating personal income tax transactions from capital transfers.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The regulations regarding the number of members are as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A single-member limited liability company is owned by one organization or individual. Accountants need to pay special attention to ensuring that transactions between the owner and the company are documented and kept on separate records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For limited liability companies with two or more members: The number of members shall not exceed 50. The Board of Members is the highest decision-making body, influencing the approval of financial statements and profit distribution plans.<\/span><\/li>\n<\/ul>\n<p><b>Note<\/b><span style=\"font-weight: 400;\">Limited liability companies (LLCs) have limitations on capital mobilization; they are not allowed to issue shares but are permitted to issue bonds. This is a point that LLC accounting procedures need to consider when dealing with loan financing transactions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Given the unique legal characteristics of limited liability companies, particularly the clear separation between personal and business assets, establishing a rigorous and scientific accounting process becomes extremely important. Below is an 8-step standard procedure to help businesses operate their accounting system efficiently, transparently, and in compliance with the law.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_ke_toan_cong_ty_TNHH_2026\"><\/span><b>Accounting procedures for limited liability companies 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To help businesses easily visualize and implement the process correctly from the start, the accounting process for limited liability companies is systematized into 8 standard steps, covering the entire accounting lifecycle from receiving documents, recording entries, controlling data to preparing financial statements and settling taxes. The table below summarizes each key step, along with objectives and important notes to help minimize the risk of errors during implementation.<\/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;\"> 8 steps of the standard accounting process for limited liability companies.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Steps to take<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detail<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Step 1: Collect and classify original documents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Record all economic transactions (buying and selling, paying salaries, etc.) with original supporting documents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Electronic invoices comply with Decree 123\/2020\/ND-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Verify the QR code and its validity on the General Department of Taxation&#039;s system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Lesson learned: Check the \u201c3H\u201d (Legal, Valid, Reasonable). Avoid risky invoices.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Step 2: Prepare and approve accounting documents.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Prepare receipts, payment vouchers, inventory receipts, etc. Approve them by the chief accountant and the director to ensure internal control.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Step 3: Record the transaction and enter it into the general journal.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Based on the approved documents, debit\/credit the accounting account.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Use accounting software to automate processes and reduce errors.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Step 4: Record entries in the general ledger and subsidiary ledgers.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Transfer data from the General Journal to the General Ledger (summary) and the Detailed Ledger (customer tracking, inventory).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Compare the detailed ledger and the general ledger to ensure accuracy.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Step 5: Inventory and reconciliation at the end of the period<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cash: Compare the cash book with the actual cash balance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Inventory: Count the quantity in the warehouse.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accounts Payable: Send accounts payable reconciliation statements to customers and suppliers.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Step 6: Closing entries and year-end adjustments<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Depreciation of fixed assets, allocation of tools and equipment (242).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Transfer revenue (511), expenses (632, 641, 642) to the account for determining business results (911).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Step 7: Prepare the trial balance.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Summarize the opening balance, transactions, and closing balance of all accounts.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Check: Total Debit = Total Credit; if not, check for errors in the previous step.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Step 8: Prepare Financial Statements and Tax Settlement Reports<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Includes: Balance sheet, Income statement, Cash flow statement, Notes to financial statements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Deadline for submission: No later than the last day of the third month following the end of the calendar year.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">As can be seen, the accounting process of a limited liability company is not just a series of technical operations, but a tightly integrated financial control system, linking documents \u2013 ledgers \u2013 reports \u2013 taxes. Even a small error at one step can lead to the risk of disallowed expenses, tax arrears, or inaccurate financial data. Therefore, mastering and correctly implementing the eight steps above is the foundation for ensuring financial transparency and sustainable development for businesses.<\/span><\/p>\n<blockquote><p><b>Reference:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/\"><span style=\"font-weight: 400;\">Accounting procedures for small and medium-sized enterprises.<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_va_rui_ro_nham_lan_tai_san\"><\/span><b>Common mistakes and risks of misidentifying assets.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7119\" aria-describedby=\"caption-attachment-7119\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7119\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH.jpg\" alt=\"Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 r\u1ee7i ro nh\u1ea7m l\u1eabn t\u00e0i s\u1ea3n trong quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty TNHH\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-thuong-gap-va-rui-ro-nham-lan-tai-san-trong-quy-trinh-ke-toan-cong-ty-TNHH-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7119\" class=\"wp-caption-text\">Common errors and risks of asset misidentification in the accounting process of limited liability companies.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Operating the accounting process for a limited liability company requires absolute separation between the business entity and the owner. Below are some common and serious errors:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nham_lan_giua_chi_phi_ca_nhan_va_chi_phi_doanh_nghiep\"><\/span><b>Confusion between personal expenses and business expenses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This is the most common mistake at family-owned or single-member limited liability companies.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Error: The business owner used company funds to pay for personal expenses (family shopping, travel, children&#039;s tuition, etc.) but instructed the accountant to record them as business administrative expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consequences: During a tax audit, these expenses will almost certainly be disallowed, leading to the collection of back corporate income tax and administrative penalties. More seriously, it distorts the financial statements regarding the company&#039;s actual profitability.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Su_dung_tai_san_ca_nhan_cho_muc_dich_cong_ty_nhung_thieu_thu_tuc_phap_ly\"><\/span><b>Using personal assets for company purposes without proper legal procedures.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In practice, many businesses use personal assets for company purposes but skip the necessary legal procedures, leading to expenses that lack sufficient accounting and tax basis for proper recognition. This situation often results in serious errors and consequences such as the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Error: Borrowing personal vehicles and residences to use as offices without a rental agreement or handover record.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consequence: Accountants lack a basis to deduct depreciation, fuel costs, and utility expenses as legitimate business expenses.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_tu_tai_khoan_tien_gui_ngan_hang_ca_nhan\"><\/span><b>Risks associated with personal bank deposit accounts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In accounting consulting practice for businesses, one of the common but often overlooked risks stems from the use of personal bank accounts in business transactions. This error can compromise the transparency of a limited liability company&#039;s accounting process, leading to serious legal and tax risks, as exemplified by the following case:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Error: The customer paid into the Director&#039;s personal account instead of the company account.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consequences: This creates difficulties in reconciling accounts payable and carries the risk of being considered as tax evasion or concealing revenue. In the accounting process of a limited liability company, all cash inflows or outflows must go through a bank account registered with the regulatory authority.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Von_dieu_le_va_cac_khoan_cho_vay_noi_bo\"><\/span><b>Registered capital and internal loans<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In practice, when advising many companies, registered capital and internal loans are accounting and tax risks that are often overlooked by businesses but are frequently scrutinized by tax authorities during audits, especially regarding the capital contribution deadline and the use of cash flow between owners and the company. Common errors and their associated consequences include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Error: Accountants did not closely monitor the capital contribution deadline (90 days). Many business owners &quot;borrowed&quot; back the contributed capital immediately after depositing it into the company account.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consequence: If the company has bank loans, interest expenses corresponding to the remaining capital shortfall or the portion of funds lent to owners without interest will be disallowed as deductible expenses.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Ghi_nhan_doanh_thu_va_ho_so_chi_phi\"><\/span><b>Record revenue and expense information.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Much of a business&#039;s financial risk doesn&#039;t stem from taxes payable, but rather from inaccurate revenue recognition and unconvincing expense documentation. Below are two common mistakes businesses should pay particular attention to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recognizing revenue at the wrong time: According to regulations, revenue should be recognized when the majority of the risks and benefits associated with ownership are transferred. This error, especially for foreign businesses, can cause serious legal problems, requiring stricter compliance.<\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-fdi\/\"> <span style=\"font-weight: 400;\">FDI enterprise accounting process<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&quot;Empty&quot; expense records: Invoices exist but contracts and handover documents are missing, leading to expenses being disallowed during tax audits.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In summary, the accounting process for limited liability companies in 2026 needs to be built as a comprehensive financial management system, starting from controlling input documents, recording revenue and expenses according to standards, to preparing financial statements and settling taxes on time. When the process is implemented systematically and updated in a timely manner according to new regulations, businesses will not only minimize legal risks and avoid expense disallowance during tax audits but also possess accurate financial data to support long-term management and business decision-making.<\/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;\">Establishing and operating a standardized accounting process for limited liability companies from the outset not only helps businesses comply with the 2026 legal regulations but also creates a transparent and sustainable financial foundation in the long term. A well-controlled accounting process will help business owners proactively manage cash flow, minimize risks during tax settlements, and make business decisions based on reliable data. In cases where a business lacks an experienced accounting team or needs a complete review of its accounting records, consulting with MAN \u2013 Master Accountant Network \u2013 a professional accounting consulting firm, will be a safe and effective solution to ensure all transactions are performed correctly, completely, and promptly.<\/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 and CEO of MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>MAN Editorial Board \u2013 Master Accountant Network<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>In the context of continuously updated tax policies and accounting regulations in 2026, limited liability companies (LLCs) need to build a systematic accounting system to control legal risks, ensure financial transparency, and optimize tax obligations. Therefore, the process [\u2026]<\/p>","protected":false},"author":4,"featured_media":7118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,38],"tags":[],"class_list":["post-7117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7117","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7117"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7117\/revisions"}],"predecessor-version":[{"id":7122,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7117\/revisions\/7122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7118"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}