{"id":7145,"date":"2026-01-01T19:35:37","date_gmt":"2026-01-02T02:35:37","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7145"},"modified":"2026-01-01T19:35:37","modified_gmt":"2026-01-02T02:35:37","slug":"quy-trinh-ke-toan-cong-ty-co-phan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-cong-ty-co-phan\/","title":{"rendered":"Accounting procedures for joint-stock companies in 2026 \u2013 Accounting for capital, shares, and dividends"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The accounting process of a joint-stock company serves as a guiding principle for businesses to operate their finances transparently, professionally, and optimize risk management. From the in-depth perspective of Chief Accountants, this article analyzes in detail each accounting step, including equity transactions, treasury stock, dividend distribution, and common risks, while suggesting optimal solutions according to Vietnamese standards and the latest IFRS roadmap. This is a practical guide that helps investors, small and medium-sized enterprises (SMEs), and startups understand financial mechanisms, ensure legal compliance, and increase attractiveness to shareholders.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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-co-phan\/#Quy_trinh_ke_toan_cong_ty_co_phan_la_gi\" >What is the accounting process for a joint-stock company?<\/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-co-phan\/#Dac_diem_chinh_cua_quy_trinh_ke_toan_cong_ty_co_phan\" >Key characteristics of the accounting process in a joint-stock company.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-cong-ty-co-phan\/#Cac_phuong_phap_hach_toan_co_ban_cua_nghiep_vu_ke_toan_cong_ty_co_phan\" >Basic accounting methods for accounting operations in joint-stock companies.<\/a><\/li><\/ul><\/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\/quy-trinh-ke-toan-cong-ty-co-phan\/#He_thong_tai_khoan_va_chi_tiet_phuong_phap_hach_toan_chuyen_dung\" >The chart of accounts and details of specialized accounting methods.<\/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-co-phan\/#Hach_toan_nghiep_vu_gop_von_thanh_lap_cong_ty\" >Accounting for capital contribution transactions in company establishment.<\/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-co-phan\/#Hach_toan_nghiep_vu_lien_quan_den_phat_hanh_co_phieu_de_huy_dong_von\" >Accounting for transactions related to the issuance of shares to raise capital.<\/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-co-phan\/#Hach_toan_phan_phoi_co_phan_cho_co_dong\" >Accounting for the distribution of shares to shareholders.<\/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-co-phan\/#Hach_toan_tien_va_tai_san_gop_von_mua_co_phieu\" >Accounting for cash and assets contributed to the purchase of shares.<\/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-co-phan\/#Hach_toan_neu_so_tien_dat_mua_lon_hon_so_tien_can_phai_thanh_toan\" >Record the transaction if the order amount exceeds the amount due.<\/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\/quy-trinh-ke-toan-cong-ty-co-phan\/#Hach_toan_ket_thuc_dot_phat_hanh_co_phieu\" >Accounting for the completion of the share issuance.<\/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-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-cong-ty-co-phan\/#Dich_vu_ke_toan_%E2%80%93_thue_tron_goi_cong_ty_co_phan\" >Comprehensive accounting and tax services for joint-stock companies.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-cong-ty-co-phan\/#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=\"Quy_trinh_ke_toan_cong_ty_co_phan_la_gi\"><\/span><b>What is the accounting process for a joint-stock company?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The accounting process of a joint-stock company is a system of steps and methods that a joint-stock company uses to record, control, process, and report financial and accounting transactions. The goal of this process is to ensure that financial information is transparent, accurate, and compliant with the law, while also helping management make effective decisions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the context of 2026, this process is not just about bookkeeping and accounting, but also a tool for risk management, shareholder oversight, and preparation for audits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dac_diem_chinh_cua_quy_trinh_ke_toan_cong_ty_co_phan\"><\/span><b>Key characteristics of the accounting process in a joint-stock company.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The accounting process of a joint-stock company has its own unique characteristics, requiring transparency, strict control, and compliance with legal standards. Specifically, important factors to note include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transparency with shareholders: Financial reports must accurately reflect the value of shares and profits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strict internal oversight: Important transactions must be approved by the Board of Directors or the General Meeting of Shareholders.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Audit compliance: Most large joint-stock companies are required to have their annual financial statements audited.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Specialized accounting system: Includes equity (Accounts 411, 4111, 4112), treasury stock (Account 419), undistributed profits (Account 421), and dividend payment obligations (Account 3388).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Once you understand the concepts and characteristics of the accounting process in a joint-stock company, the next step is to thoroughly understand the chart of accounts and specialized accounting methods, which form the basis for accurately recording financial transactions, managing equity and dividends, and ensuring transparency to shareholders and tax authorities.<\/span><\/p>\n<blockquote><p><b>Reference:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-doanh-nghiep-fdi\/\"><span style=\"font-weight: 400;\">Accounting procedures for FDI enterprises.<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_hach_toan_co_ban_cua_nghiep_vu_ke_toan_cong_ty_co_phan\"><\/span><b>Basic accounting methods for accounting operations in joint-stock companies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_7146\" aria-describedby=\"caption-attachment-7146\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7146\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu.jpg\" alt=\"Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n tr\u1ecdng y\u1ebfu\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-ke-toan-cong-ty-co-phan-voi-cac-nghiep-vu-hach-toan-trong-yeu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7146\" class=\"wp-caption-text\">Accounting procedures for joint-stock companies with key accounting transactions.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">During its operation and development, a joint-stock company generates many specific accounting transactions related to its charter capital, shareholder rights, and fundraising activities. Mastering the basic accounting methods for joint-stock company transactions helps accountants accurately record the economic nature of transactions, ensuring compliance with legal regulations and minimizing the risk of errors in financial reporting. In practice, common transactions include:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Business registration procedures for contributing capital to establish a company:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record the actual capital contribution of shareholders according to the type of asset contributed (cash, bank transfer, or physical assets).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep separate records of fully contributed capital and committed but uncontributed capital to ensure compliance with the Enterprise Law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Carefully review accompanying legal documents such as the articles of incorporation, list of founding shareholders, and capital contribution records.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Transactions related to changes in charter capital:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase capital through the issuance of additional shares to existing shareholders or new investors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduction of charter capital due to share buybacks, capital recovery, or handling of accumulated losses as prescribed by regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All surpluses or differences arising from capital adjustments must be fully accounted for, ensuring that the equity structure is accurately reflected.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bond issuance operations:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record the capital raised from bonds as a long-term debt obligation of the business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track bond interest details, including maturity, interest rate, and related issuance costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regular cost allocation and interest accounting are essential to accurately reflect the company&#039;s financial obligations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Dividend distribution to shareholders:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine the source of dividend payments from undistributed after-tax profits or other legal funds.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cash dividends and stock dividends should be accounted for separately, in accordance with their economic nature.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Monitor the obligation to deduct and pay personal income tax on dividends paid to shareholders.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Operations related to the reorganization and dissolution of joint-stock companies:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record and process accounting transactions during business mergers, consolidations, or splits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complete the settlement of all financial obligations, debts, and taxes before dissolution.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Liquidate assets and distribute the remaining value to shareholders in accordance with priority order and legal regulations.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_tai_khoan_va_chi_tiet_phuong_phap_hach_toan_chuyen_dung\"><\/span><b>The chart of accounts and details of specialized accounting methods.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To operate the accounting process of a joint-stock company, the chief accountant needs to pay special attention to the Equity account group and the financial transactions that arise.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_nghiep_vu_gop_von_thanh_lap_cong_ty\"><\/span><b>Accounting for capital contribution transactions in company establishment.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To understand the mechanism of capital formation and recognition in a joint-stock company, businesses need to have a firm grasp of the legal regulations related to the issuance of shares, the obligations of founding shareholders, and the principles of accounting for contributed capital. Specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capital raising mechanism: Joint-stock companies raise capital for business operations by issuing shares to investors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Responsibilities of founding shareholders: According to current Vietnamese law, within the first three years from the date of establishment, founding shareholders are required to hold a minimum of 20% of the total number of common shares planned for issuance by the company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In the case of no external capital raising: If all the company&#039;s shares are subscribed for by the founding shareholders, the business does not conduct a public offering of shares.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Legal forms of equity capital contribution can be made in the following ways:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vietnamese Dong;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Freely convertible foreign currency;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yellow;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value of land use rights;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intellectual property rights, technology, and technical know-how;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other types of assets as stipulated in the company&#039;s charter.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Capital contributions must be paid in full at once, not in installments. The accounting account used to record the capital contributions of shareholders in a joint-stock company is account 411 \u2013 Business Capital, as stipulated by the current accounting regulations.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_nghiep_vu_lien_quan_den_phat_hanh_co_phieu_de_huy_dong_von\"><\/span><b>Accounting for transactions related to the issuance of shares to raise capital.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_7148\" aria-describedby=\"caption-attachment-7148\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7148\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von.jpg\" alt=\"H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu trong quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-nghiep-vu-phat-hanh-co-phieu-trong-quy-trinh-ke-toan-cong-ty-co-phan-de-huy-dong-von-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7148\" class=\"wp-caption-text\">Accounting for the issuance of shares in the accounting process of a joint-stock company to raise capital.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">During the process of issuing shares and receiving capital contributions from investors, the recording of share purchase deposits must be done correctly according to accounting principles and tracked in detail for each shareholder. Below are the accounting methods and important notes that corporate accountants need to be aware of:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When a business receives a deposit from an investor to register for a share purchase, the accountant records the transaction based on the bank&#039;s credit advice.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Accounting pen:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 144 \u2013 Stock Purchase Deposit: Reflects the actual deposit amount collected.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 138 (1388) \u2013 Other receivables: Record the amount of money shareholders have deposited to buy shares.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Accountants need to track details for each shareholder, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Number of shares registered for purchase<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The corresponding deposit amount for each investor.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In practice, newly established companies, when conducting initial public offerings (IPOs) to raise capital, often offer shares at a price lower than par value to attract investors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Payment for the shares can be made in the following ways:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay in full at the time of purchase, or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments will be made in installments, based on the decisions of the Board of Directors and the Management Board of the enterprise.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_phan_phoi_co_phan_cho_co_dong\"><\/span><b>Accounting for the distribution of shares to shareholders.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_7147\" aria-describedby=\"caption-attachment-7147\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7147\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan.jpg\" alt=\"H\u1ea1ch to\u00e1n ph\u00e1t h\u00e0nh v\u00e0 ph\u00e2n ph\u1ed1i c\u1ed5 ph\u1ea7n theo quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Hach-toan-phat-hanh-va-phan-phoi-co-phan-theo-quy-trinh-ke-toan-cong-ty-co-phan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7147\" class=\"wp-caption-text\">Accounting for the issuance and distribution of shares according to the accounting procedures of a joint-stock company.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Based on the par value and issue price of the shares, the accountant records:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recording receivables from shareholders: Debit Account 138 (1388 \u2013 Other receivables) reflects the amount shareholders must pay to the company according to the approved share issuance price.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recording share capital at par value: Account 4111 (Registered share capital) is recorded at the par value of the number of shares issued to shareholders.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record any share premium (if any): Debit account 4112 (Share Premium) to reflect the difference between the issue price and the par value of the shares.<\/span><\/li>\n<\/ul>\n<p><b>Notes on managing the details of equity capital contributions:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To accurately track capital contributions, the accountant of a joint-stock company should open detailed accounts, including: Account 4111 (Registered Share Capital) and Account 4111 (Distributed Share Capital).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When distributing shares to shareholders: Accountants are responsible for meticulously tracking the number of shares sold and updating shareholder information in the shareholder list as required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment method for share purchase: Payment can be made in a single lump sum at the time of purchase or in installments, based on the decision of the Board of Directors and the Management Board.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_tien_va_tai_san_gop_von_mua_co_phieu\"><\/span><b>Accounting for cash and assets contributed to the purchase of shares.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Record the amount paid for the shareholders&#039; stock subscription:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 144 \u2013 Amount paid for stock purchases<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is account 1388 \u2013 Other receivables from shareholders.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This reflects the additional amount shareholders still need to pay when subscribing to shares.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the case where a shareholder pays for shares with assets:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses must establish an Asset Valuation Council to determine the fair value at the time of capital contribution.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Based on the valuation results, the accountant records: Debit accounts 152, 153, 156, 211, 213,\u2026 (depending on the type of asset contributed) at the value accepted by the Board. Credit account 1388 (Other receivables from shareholders).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Record the payment for the stock purchase obligation using assets instead of cash.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Transferring registered share capital to actual contributed share capital:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 4111 \u2013 Registered Share Capital Purchase<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 4111 \u2013 Share capital (based on the par value of issued shares)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Officially recording the shareholder&#039;s capital contribution to the company&#039;s charter capital.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_neu_so_tien_dat_mua_lon_hon_so_tien_can_phai_thanh_toan\"><\/span><b>Record the transaction if the order amount exceeds the amount due.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Based on the document for the refund of excess share purchase money, the accountant records:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 138 (Account 1388 \u2013 Accounts Receivable from Shareholders)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 144 \u2013 Deposits for stock purchases.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The excess funds from the share subscriptions have been refunded to the shareholders.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hach_toan_ket_thuc_dot_phat_hanh_co_phieu\"><\/span><b>Accounting for the completion of the share issuance.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Upon completion of the share subscription procedures, the company transfers funds from the blocked account to the payment account. The accountant records the amount received from the share issuance and simultaneously transfers the previously tracked subscription funds.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Corresponding accounting entry:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit accounts 111 and 112: Reflect the actual amount of money the business receives from investors;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit Account 144 \u2013 Share Subscription Funds: Transfer the subscription funds after successful share issuance.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Upon completion of the share distribution to shareholders, the accountant records the increase in the number of outstanding shares at the par value of the issued shares.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accounting entry for tracking outstanding shares:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 010 \u2013 Outstanding Shares: Record the par value of the shares officially delivered to shareholders during the issuance.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In summary, the issuance of shares is accounted for in stages, from receiving the subscription payment to the official distribution of shares to shareholders. Proper accounting not only accurately reflects the cash flow and number of outstanding shares but also ensures transparency, compliance with accounting regulations, and provides a solid foundation for auditing and financial reporting of the enterprise.<\/span><\/p>\n<blockquote><p><b>Reference:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/en\/quy-trinh-ke-toan-cong-ty-tnhh\/\"><span style=\"font-weight: 400;\">Accounting procedures for limited liability companies (LLCs) 2026.<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_%E2%80%93_thue_tron_goi_cong_ty_co_phan\"><\/span><b>Comprehensive accounting and tax services for joint-stock companies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The newly established company has an incomplete accounting team. Please refer to this information. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">full package tax accounting services<\/span><\/a><span style=\"font-weight: 400;\"> from MAN \u2013 Master Accountant Network.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses will save time and costs on accounting and pay taxes in accordance with the law, while minimizing tax risks. Businesses will not have to worry about changes in accounting personnel. Contact MAN \u2013 Master Accountant Network for timely advice and support.<\/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<p style=\"text-align: right;\"><b><i>MAN Editorial Board \u2013 Master Accountant Network<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Quy tr\u00ecnh k\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 kim ch\u1ec9 nam gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh t\u00e0i ch\u00ednh minh b\u1ea1ch, chu\u1ea9n m\u1ef1c v\u00e0 t\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb r\u1ee7i ro. D\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean s\u00e2u t\u1eeb c\u00e1c K\u1ebf to\u00e1n tr\u01b0\u1edfng, b\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng b\u01b0\u1edbc k\u1ebf to\u00e1n, c\u00e1c nghi\u1ec7p v\u1ee5 v\u1ed1n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7149,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7145","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=7145"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7145\/revisions"}],"predecessor-version":[{"id":7150,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7145\/revisions\/7150"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7149"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}