{"id":7592,"date":"2026-02-24T21:27:48","date_gmt":"2026-02-25T04:27:48","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7592"},"modified":"2026-02-24T21:27:48","modified_gmt":"2026-02-25T04:27:48","slug":"thuc-hien-but-toan-dieu-chinh-va-khoa-so","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/","title":{"rendered":"Instructions for performing adjusting entries and closing the accounting books."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Performing adjusting entries and closing the books is a crucial step that determines the accuracy and transparency of the entire financial statement. With Circular 99\/2025\/TT-BTC officially replacing Circular 200\/2014\/TT-BTC and the roadmap for applying International Financial Reporting Standards (IFRS) becoming increasingly clear, the end-of-period adjustment process is no longer merely a technical operation but has become a strategic financial risk management tool. A small error in expense accrual, revenue allocation, or profit transfer can lead to discrepancies in tax obligations, impacting cash flow and the company&#039;s reputation. This article will help you systematize the entire process according to the latest standards, ensuring accuracy and compliance.<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_la_gi\" >What are adjusting entries?<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Ban_chat_va_muc_dich_cua_but_toan_dieu_chinh\" >The nature and purpose of adjusting entries<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Nguyen_tac_ke_toan_don_tich_Accrual_Basis\" >Accrual Basis Principle<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Nguyen_tac_phu_hop_Matching_Principle\" >Matching Principle<\/a><\/li><\/ul><\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Cac_nhom_but_toan_dieu_chinh_trong_he_thong_ke_toan\" >Adjustment entries in the accounting system<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_sai_sot\" >Adjusting entries for errors<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_doanh_thu\" >Revenue Adjustment Entry<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#But_toan_dieu_chinh_chi_phi\" >Cost Adjustment Entry<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Dieu_chinh_cac_khoan_du_phong\" >Adjusting provisions<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Quy_trinh_Khoa_so_ke_toan\" >Accounting Closing Procedure<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Kiem_tra_va_doi_soat\" >Inspection and verification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Trinh_tu_5_buoc_ket_chuyen_khoa_so_chuan_xac\" >The 5-step process for accurate closing of accounts.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_1_%E2%80%93_Ket_chuyen_cac_khoan_giam_tru_doanh_thu\" >Step 1 \u2013 Transfer revenue deductions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_2_%E2%80%93_Ket_chuyen_doanh_thu_va_thu_nhap_khac\" >Step 2 \u2013 Transfer revenue and other income<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_3_%E2%80%93_Ket_chuyen_chi_phi_san_xuat_kinh_doanh_va_chi_phi_khac\" >Step 3 \u2013 Transfer of production and business expenses and other expenses<\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_4_%E2%80%93_Xac_dinh_va_ket_chuyen_chi_phi_thue_TNDN\" >Step 4 \u2013 Determine and transfer corporate income tax expenses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Buoc_5_%E2%80%93_Ket_chuyen_loi_nhuan_sau_thue_chua_phan_phoi\" >Step 5 \u2013 Transferring undistributed after-tax profits<\/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-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Nhung_thay_doi_trong_yeu_va_rui_ro\" >Significant changes and risks\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Thay_doi_cau_truc_Bao_cao_tai_chinh\" >Changes to the structure of financial statements.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Chuyen_doi_sang_IFRS_va_gia_tri_hop_ly\" >Conversion to IFRS and fair value<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#Rui_ro_sai_sot_va_che_tai_xu_phat\" >Risk of errors and penalties<\/a><\/li><\/ul><\/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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#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\/thuc-hien-but-toan-dieu-chinh-va-khoa-so\/#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=\"But_toan_dieu_chinh_la_gi\"><\/span><b>What are adjusting entries?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Adjusting entries <\/span><span style=\"font-weight: 400;\">These are accounting entries made at the end of a period, before preparing financial statements, to update and accurately record revenues and expenses according to the accrual principle.<\/span><span style=\"font-weight: 400;\">This ensures that expenses are recorded in the correct period in which they are incurred and that revenue matches expenses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accurately performing adjusting entries and closing the books is a prerequisite for preparing the Statement of Financial Position and the Statement of Income. Without these steps, a company&#039;s profits may be inflated or distorted, posing significant risks to investors and tax authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_va_muc_dich_cua_but_toan_dieu_chinh\"><\/span><b>The nature and purpose of adjusting entries<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7595\" aria-describedby=\"caption-attachment-7595\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7595\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg\" alt=\"B\u1ea3n ch\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f3a s\u1ed5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Ban-chat-va-muc-dich-thuc-hien-but-toan-dieu-chinh-va-khoa-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7595\" class=\"wp-caption-text\">The nature and purpose of performing adjusting and closing entries.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To gain a thorough understanding of performing adjusting entries and closing the books, accountants need to master two fundamental principles of accounting:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_toan_don_tich_Accrual_Basis\"><\/span><b>Accrual Basis Principle<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">According to the Accounting Law and the latest guiding circulars, all economic and financial transactions must be recorded at the time they occur, regardless of the actual time of receipt or disbursement of funds. Making adjusting entries and closing the books are tools to realize this principle.<\/span><\/p>\n<p><b>For example: <\/b><span style=\"font-weight: 400;\">The business used electricity in December but only paid and received the invoice in January of the following year. As of December 31st, the accountant is required to make an adjusting entry to record the electricity expense to ensure that this expense belongs to the current reporting period.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_phu_hop_Matching_Principle\"><\/span><b>Matching Principle<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Revenue and expenses must be recorded in a consistent manner. When revenue is recognized, a corresponding expense related to generating that revenue must also be recognized. This helps to accurately reflect the business performance of the entity.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_nhom_but_toan_dieu_chinh_trong_he_thong_ke_toan\"><\/span><b>Adjustment entries in the accounting system<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To properly follow the procedures for making adjusting entries and closing the books as stipulated in Circular 99\/2025\/TT-BTC, accountants need to clearly classify each group of adjustments according to the nature of the transaction. Accurately identifying each group not only helps to minimize errors but also ensures that the data accurately reflects the financial situation of the enterprise.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The key groups of adjusting entries include:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_dieu_chinh_sai_sot\"><\/span><b>Adjusting entries for errors<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This type of accounting entry typically arises after an independent audit or inspection by a regulatory authority, when discrepancies, errors, or inappropriate recordings are discovered. Accountants will make adjustments to update the figures to reflect the true nature of the transaction and accurately represent the company&#039;s financial situation.<\/span><\/p>\n<p><b>For example: <\/b><span style=\"font-weight: 400;\">During the audit, it was discovered that an uncollected revenue item worth 300 million VND was recorded as 330 million VND due to a typing error, affecting the balances of accounts 511 and 131.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The adjusting entry for errors is made as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 511: 30 million<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 131 has 30 million.\u00a0<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_dieu_chinh_doanh_thu\"><\/span><b>Revenue Adjustment Entry<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unearned revenue: Unearned revenue arises when a business has received payment from a customer but has not yet fulfilled its obligation to provide goods or services. This advance payment is not yet eligible for immediate revenue recognition, but is considered an obligation to be fulfilled in the future, and is therefore reflected as a liability on the financial statements.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In economic terms, this is not revenue generated, but rather a commitment made by the business to the customer. Only when goods are delivered or services are provided in accordance with the contract terms is the business eligible to recognize the corresponding revenue.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">During implementation, please note:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine the level of fulfillment of obligations (based on a 1TP\/3T ratio of completed work or value delivered).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allocate the appropriate portion of revenue to the current accounting period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Make adjusting entries to reduce accounts payable and increase revenue for the period.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When recognizing the revenue already earned, the following adjusting entry is made:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 3387 \u2013 Unearned Revenue<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 511 \u2013 Revenue from sales and services<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This journal entry does the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase revenue in the current period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce the amount of debt accordingly.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Accurately adjusting for unearned revenue helps financial statements reflect the true results of business operations, while also ensuring compliance with the accrual principle and the matching principle in accounting.<\/span><\/p>\n<p><b>For example: <\/b><span style=\"font-weight: 400;\">On January 1, 2025, company A signed a lease agreement with company B to expand its business premises for a period of 6 months and paid B 180 million VND in cash upfront.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Upon receiving the cash, Party B will process the transaction as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 111: 180 million<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 3387 has 180 million.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Each month, Party B makes an adjusting entry, transferring unearned revenue to earned revenue from the provision of services. The adjusting entry is as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 3387: 30 million<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 511 has 30 million.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">And continue until all transfers are completed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Regarding accrued revenue: Accrued revenue refers to income where a business has fulfilled its obligation to provide goods or services during the period, but has not yet received payment from the customer at the time of recording. In other words, this is revenue that has been generated economically but has not yet resulted in actual cash flow. When processing this transaction, the accountant must record the revenue corresponding to the value already achieved, and simultaneously reflect the business&#039;s right to claim payment by increasing accounts receivable. Therefore, the accounting entry for adjusting accrued revenue will increase revenue for the period and simultaneously increase assets (accounts receivable) on the Statement of Financial Position. Common cases of accrued revenue include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest must be collected from loans.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Leasing of property for multiple periods<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The adjusting entry would then be as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 131<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is account 511.<\/span><\/li>\n<\/ul>\n<p><b>For example: <\/b><span style=\"font-weight: 400;\">At the end of the period, company A generated income of 200 million VND but did not record the invoice.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Adjusting entry for recognizing accrued revenue:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 131: 200 million<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 511 has 200 million.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"But_toan_dieu_chinh_chi_phi\"><\/span><b>Cost Adjustment Entry<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepaid expenses: Prepaid expenses are amounts that a business has actually incurred, but their use or economic benefit extends beyond a single accounting period to subsequent periods. Therefore, instead of recording the entire amount as an expense in the period in which it is incurred, accountants need to track and allocate it gradually over time or according to the actual level of use. Adjusting entries for prepaid expenses are made to appropriately distribute this expense across corresponding accounting periods, ensuring compliance with the matching principle between revenue and expenses, and accurately reflecting the business performance of each period. Common types of prepaid expenses include prepaid rent, insurance premiums, prepaid advertising expenses, etc.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In practice, when making adjustments to prepaid expenses, businesses will record an increase in expenses for the period and simultaneously reduce the value of the corresponding asset.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Essentially, prepaid expenses are considered an asset because, at the time of payment, the business has not yet fully utilized the economic benefits that the expense provides. This amount is only gradually recognized as an expense as the business actually benefits from it in each accounting period.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, each time the allocation period arrives, the accountant will make an adjusting entry to transfer a portion of the asset&#039;s value to an expense. This adjustment aims to ensure that the expense is recognized at the time the benefit arises, in accordance with the accrual principle and the matching principle in accounting.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Then:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 242<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are related accounts (111, 112,\u2026)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">At the end of the accounting period, accountants will perform allocation entries to transfer previously recorded prepaid expenses to the corresponding production and business expenses of the current period. This ensures that expenses are recognized at the time economic benefits arise and accurately reflects the business&#039;s operating results.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Then:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit expense accounts (641, 642,\u2026)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is account number 242.<\/span><\/li>\n<\/ul>\n<p><b>For example:<\/b><span style=\"font-weight: 400;\"> On January 1, 2025, Company C signed a lease agreement with Company D to use as its representative office for a period of 6 months and paid Company D 240 million VND in cash in advance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At that time, Party A recorded:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 242: 240 million VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 111 has 240 million VND.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Each month, Party A makes the following adjustments to the rental expense:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 642: 40 million VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 242 has 40 million VND.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">And continue this process periodically until the entire transfer is complete.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accrued expenses: Accrued expenses are actual expenses incurred during the period but which the business has not yet paid or recorded in the accounting books by the end of the period. When making adjusting entries for accrued expenses, the accountant will record an increase in expenses for the period and simultaneously record a corresponding liability. Because payment will occur in the next period, these amounts are classified as short-term liabilities, usually reflected under the name &quot;accrued expenses&quot; on financial statements. Correctly recording accrued expenses ensures the accrual principle and accurately reflects the actual financial obligations of the business at the time of preparing the report (such as monthly salary expenses, paid at the beginning of the following month; unpaid service fees; etc.).<\/span><\/li>\n<\/ul>\n<p><b>For example: <\/b><span style=\"font-weight: 400;\">At company X, at the end of the month, the accounting department received an electricity bill for 15,000,000 VND, VAT 10%, and has not yet paid the electricity company.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Adjustment entry for realized costs:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 642: 15,000,000 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 133: 1,500,000 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 331 has: 16,500,000 VND<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dieu_chinh_cac_khoan_du_phong\"><\/span><b>Adjusting provisions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">According to Vietnamese Accounting Standard VAS No. 18, a provision is a liability whose value or payment timing is not precisely determined. This means that the enterprise has incurred a current obligation, but there is still an element of estimation related to the amount or timing of payment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In accounting terms, many provisions are recorded to reflect asset values more cautiously, by adjusting the book value of the related asset downwards. This allows financial statements to more accurately reflect the likelihood of recovery or the level of potential risk.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In practice, businesses can set aside various types of provisions, the most common of which are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provision for inventory devaluation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provisions for liabilities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provision for doubtful receivables<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Provisioning is a recurring operation that almost every business must perform, especially at the end of the accounting period. Typically, provision entries are recorded during the process of completing adjusting entries before closing the books, to ensure that the figures accurately reflect the financial situation at the time of preparing the report.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The journal entry performed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Expense Account<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is a reserve account.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See more:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-tu-van-ke-toan\/\"><span style=\"font-weight: 400;\">Accounting Consulting Services<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_Khoa_so_ke_toan\"><\/span><b>Accounting Closing Procedure<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">After completing the adjustments, the next step is to perform the adjusting entries and close the books at the closing stage.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_va_doi_soat\"><\/span><b>Inspection and verification<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The reconciliation process is strongly supported by electronic invoices generated from cash registers and Big Data from the Tax authorities.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reconciliation of records: Ensure that the General Ledger matches the Detailed Ledger 100%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Physical inventory: Conduct a physical inventory of the warehouse and cash fund, and sign off on accounts receivable\/payable reconciliation statements with key customers\/suppliers.<\/span><\/li>\n<\/ul>\n<p><b>Please note the account change:<\/b><span style=\"font-weight: 400;\"> Some accounts have undergone slight changes in detail according to Circular 99\/2025 (for example, the accounting system for financial reserve funds).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trinh_tu_5_buoc_ket_chuyen_khoa_so_chuan_xac\"><\/span><b>The 5-step process for accurate closing of accounts.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7594\" aria-describedby=\"caption-attachment-7594\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7594\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f3a s\u1ed5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-but-toan-dieu-chinh-va-khoa-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7594\" class=\"wp-caption-text\">Procedure for performing adjusting entries and closing the books.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The process of making adjusting entries and closing the books must follow a logical order to avoid data discrepancies:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Ket_chuyen_cac_khoan_giam_tru_doanh_thu\"><\/span><b>Step 1 \u2013 Transfer revenue deductions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">All balances of accounts such as trade discounts, sales allowances, and returned goods (if separately accounted for under sub-accounts of the old 511 or 521 account) must be transferred to determine net revenue.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 511<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is account 521.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Ket_chuyen_doanh_thu_va_thu_nhap_khac\"><\/span><b>Step 2 \u2013 Transfer revenue and other income<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Transfer all net revenue from account 511 and other income from account 711 to the credit side of account 911 (Determination of business results).<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit accounts 511 and 711<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is account 911.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Ket_chuyen_chi_phi_san_xuat_kinh_doanh_va_chi_phi_khac\"><\/span><b>Step 3 \u2013 Transfer of production and business expenses and other expenses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Transfer expense accounts of types 6 and 8 to the debit side of account 911.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accounting entry:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 911<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are accounts 632, 635, 641, 642, and 811.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Xac_dinh_va_ket_chuyen_chi_phi_thue_TNDN\"><\/span><b>Step 4 \u2013 Determine and transfer corporate income tax expenses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Based on the profit (Credit balance 911), the accountant calculates current corporate income tax and deferred corporate income tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accounting entry:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 821 (Corporate Income Tax Expense)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 3334 is used. Then, transfer the tax expense: Debit Account 911 \/ Credit Account 821.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Ket_chuyen_loi_nhuan_sau_thue_chua_phan_phoi\"><\/span><b>Step 5 \u2013 Transferring undistributed after-tax profits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Determine the final balance in account 911 to transfer to account 421.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accounting entry:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If there is a profit: Debit Account 911 \/ Credit Account 421.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If there is a loss: Debit Account 421 \/ Credit Account 911.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See more:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-dich-vu\/\"><span style=\"font-weight: 400;\">Hire an accounting service.<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_trong_yeu_va_rui_ro\"><\/span><b>Significant changes and risks\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When making adjusting entries and closing the books, businesses need to be aware of the following new points to ensure authority and reliability:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_cau_truc_Bao_cao_tai_chinh\"><\/span><b>Changes to the structure of financial statements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">From 2026, the &quot;Balance Sheet&quot; will officially be called the Statement of Financial Position. The arrangement of items on this report requires extremely accurate data from adjusting entries, especially the classification between short-term and long-term assets based on the actual business cycle.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_sang_IFRS_va_gia_tri_hop_ly\"><\/span><b>Conversion to IFRS and fair value<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If your business is on the IFRS adoption roadmap, performing adjusting entries and closing the books will include adjusting asset values from cost to fair value. This presents a significant valuation challenge and requires solid professional evidence.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_sai_sot_va_che_tai_xu_phat\"><\/span><b>Risk of errors and penalties<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Risks of errors and penalties, specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Errors in omitting adjusting entries: These lead to discrepancies in tax obligations and may result in penalties ranging from 10% to 20% for underdeclared tax amounts, as stipulated in the Decree on administrative penalties in the field of finance and accounting.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Error in incorrect order of transfer: This distorts undistributed profits, affecting dividend distribution.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See more:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">Full accounting service<\/span><\/a><\/p><\/blockquote>\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;\">As can be seen, the creation of provisions is not only a requirement to comply with VAS 18 but also an important tool to help businesses accurately reflect their financial situation and control potential risks. Failure to fully and accurately make provisions during the year-end adjustment period can easily lead to inaccurate financial statements, directly affecting profits, tax obligations, and the company&#039;s reputation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the context of 2026, with numerous changes to accounting regulations and increased transparency requirements, accountants and chief accountants need to pay particular attention to contingency planning as a mandatory risk control step before closing the books.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business needs to review its provisioning process, standardize adjusting entries, or optimize its closing procedures according to new regulations, proactively contact MAN \u2013 Master Accountant Network for the most accurate support and advice.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/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>","protected":false},"excerpt":{"rendered":"<p>Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f3a s\u1ed5 l\u00e0 b\u01b0\u1edbc then ch\u1ed1t quy\u1ebft \u0111\u1ecbnh \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a to\u00e0n b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng International Financial Reporting Standards (IFRS) ng\u00e0y c\u00e0ng r\u00f5 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7592","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\/7592","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=7592"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7592\/revisions"}],"predecessor-version":[{"id":7596,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7592\/revisions\/7596"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7593"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}