{"id":8812,"date":"2026-06-02T17:03:27","date_gmt":"2026-06-02T10:03:27","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8812"},"modified":"2026-06-02T17:19:41","modified_gmt":"2026-06-02T10:19:41","slug":"cac-phuong-phap-sua-chua-so-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cac-phuong-phap-sua-chua-so-ke-toan\/","title":{"rendered":"Methods for correcting errors in accounting records? Detailed guide."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In corporate financial management, errors in recording data in accounting books are unavoidable, even for experienced accountants. However, accounting books are crucial legal documents reflecting the entire financial picture and serving as the basis for tax calculations by government agencies. Therefore, when errors are discovered, accountants cannot arbitrarily erase, use correction fluid, or modify data according to their personal wishes; they must strictly adhere to legal procedures.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding and correctly applying accounting record correction methods not only ensures the transparency and consistency of financial reports but also acts as a &quot;shield&quot; protecting businesses from the risk of severe administrative penalties. This article will provide comprehensive information and the basis for the 2015 Accounting Law and current penalty decrees.<\/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\/cac-phuong-phap-sua-chua-so-ke-toan\/#Tim_hieu_so_ke_toan_va_muc_dich_ghi_so_ke_toan\" >Understanding accounting ledgers and the purpose of recording accounting 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\/cac-phuong-phap-sua-chua-so-ke-toan\/#So_ke_toan_la_gi\" >What is an accounting ledger?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cac-phuong-phap-sua-chua-so-ke-toan\/#Muc_dich_cot_loi_cua_viec_ghi_so_ke_toan\" >The core purpose of bookkeeping.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cac-phuong-phap-sua-chua-so-ke-toan\/#Tieu_chuan_phap_ly_bat_buoc_cua_so_ke_toan\" >Mandatory legal standards for accounting records.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cac-phuong-phap-sua-chua-so-ke-toan\/#Noi_dung_chu_yeu_bat_buoc_phai_co_tren_so_ke_toan\" >Essential information that must be included in accounting records.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cac-phuong-phap-sua-chua-so-ke-toan\/#Chi_tiet_cac_phuong_phap_sua_chua_so_ke_toan_khi_co_sai_sot\" >Details of methods for correcting accounting records when errors occur.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cac-phuong-phap-sua-chua-so-ke-toan\/#Phuong_phap_1_Ghi_cai_chinh_Sua_truc_tiep_bang_tay\" >Method 1: Recording corrections (Making corrections directly by hand)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cac-phuong-phap-sua-chua-so-ke-toan\/#Phuong_phap_2_Ghi_so_am_Phuong_phap_ghi_do\" >Method 2: Recording negative numbers (Red method)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cac-phuong-phap-sua-chua-so-ke-toan\/#Phuong_phap_3_Ghi_dieu_chinh_Ghi_bo_sung\" >Method 3: Recording adjustments (Additional notes)<\/a><\/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\/cac-phuong-phap-sua-chua-so-ke-toan\/#Tong_hop_so_sanh_cac_phuong_phap_sua_chua_so_ke_toan\" >A comprehensive comparison of methods for correcting accounting records.<\/a><\/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\/cac-phuong-phap-sua-chua-so-ke-toan\/#Cac_phuong_phap_sua_chua_so_ke_toan_ap_dung_cho_hinh_thuc_ghi_so_dien_tu\" >Methods for correcting accounting records applicable to electronic bookkeeping systems.<\/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\/cac-phuong-phap-sua-chua-so-ke-toan\/#Tai_sao_khong_duoc_sua_truc_tiep_tren_phan_mem_ke_toan\" >Why can&#039;t I make changes directly in the accounting software?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/cac-phuong-phap-sua-chua-so-ke-toan\/#Thoi_diem_phat_hien_sai_sot_va_cach_xu_ly_tuong_ung\" >Time of error detection and corresponding handling<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/cac-phuong-phap-sua-chua-so-ke-toan\/#Sai_sot_phat_hien_truoc_khi_nop_Bao_cao_tai_chinh_nam\" >Errors discovered before submitting the annual financial statements.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/cac-phuong-phap-sua-chua-so-ke-toan\/#Sai_sot_phat_hien_sau_khi_da_nop_Bao_cao_tai_chinh_nam\" >Errors discovered after the annual financial statements had been submitted.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/cac-phuong-phap-sua-chua-so-ke-toan\/#Muc_xu_phat_hanh_chinh_khi_thuc_hien_sai_cac_phuong_phap_sua_chua_so_ke_toan\" >Administrative penalties for incorrectly using methods to correct accounting records.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/cac-phuong-phap-sua-chua-so-ke-toan\/#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-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/cac-phuong-phap-sua-chua-so-ke-toan\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tim_hieu_so_ke_toan_va_muc_dich_ghi_so_ke_toan\"><\/span><b>Understanding accounting ledgers and the purpose of recording accounting entries.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before delving into methods for correcting accounting records, let&#039;s clarify the nature, role, and mandatory regulations for a legally valid accounting record with MAN \u2013 Master Accountant Network. An accounting record is not simply a collection of pages or files storing numbers; it is a tool for systematizing the entire financial lifecycle of a business.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_ke_toan_la_gi\"><\/span><b>What is an accounting ledger?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To perform their work legally, accountants must first understand the concept of accounting records. Based on the regulations... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">Clause 1, Article 24 of the Accounting Law 2015<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><i><span style=\"font-weight: 400;\">Accounting books are used to record, systematize, and store all economic and financial transactions that have occurred and are related to the accounting unit.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thus, from a legal standpoint, accounting records are not simply tools for statistically recording numbers, but rather a systematic and legally valid means of storing the entire history of transactions, asset changes, and capital sources of an entity.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_cua_viec_ghi_so_ke_toan\"><\/span><b>The core purpose of bookkeeping.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The purpose of bookkeeping is to achieve the following important objectives:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data systematization: Grouping all individual economic transactions (imports, exports, receipts, expenditures, etc.) into corresponding accounts in a scientifically organized chronological order.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The basis for preparing financial statements: Accounting records are the source of original, accurate data for constructing periodic financial statements (FS) submitted to the Tax Authority, the Statistics Authority, and other regulatory bodies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal evidence: Maintaining records to prove the legality of all production and business activities when government agencies conduct inspections or audits.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chuan_phap_ly_bat_buoc_cua_so_ke_toan\"><\/span><b>Mandatory legal standards for accounting records.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure legal compliance, a standard accounting ledger must clearly show the following essential information:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identification information: Clearly state the name of the accounting unit (name of the business or organization); the name of each specific type of ledger; the date the ledger was created and the date it was closed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verification of responsibility: The book must bear the full handwritten or legally valid digital signatures of the person who prepared the ledger, the chief accountant (or person in charge of accounting), and the legal representative of the accounting unit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Integrity: Paper accounting ledgers must be fully numbered from the first to the last page and stamped with a seal between pages to absolutely prevent any act of swapping, adding, or falsifying records and data.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_chu_yeu_bat_buoc_phai_co_tren_so_ke_toan\"><\/span><b>Essential information that must be included in accounting records.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Each page of an accounting ledger, when in operation, must fully reflect the following core information components:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Date, month, and year of recording.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The number and date of the original accounting document are used as the legal basis for recording entries in the ledger.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provide a concise yet comprehensive and clear summary of the economic and financial transaction that occurred.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The specific amount of that economic or financial transaction when transferred to the corresponding accounting accounts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Beginning balance, total transactions during the period (debit\/credit), and ending balance.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Currently, accounting systems in businesses are organized into two main groups: General ledgers (such as the General Journal and the Ledger) and detailed ledgers (such as the Inventory Ledger and Accounts Payable Ledger). Any error, however small, in these ledgers can lead to inaccuracies in the entire reporting system. That is why accountants need to master the methods of correcting statutory accounting ledgers to handle issues promptly and legally.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_cac_phuong_phap_sua_chua_so_ke_toan_khi_co_sai_sot\"><\/span><b>Details of methods for correcting accounting records when errors occur.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8815\" aria-describedby=\"caption-attachment-8815\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8815\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot.jpg\" alt=\"Chi ti\u1ebft c\u00e1c ph\u01b0\u01a1ng ph\u00e1p s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n khi c\u00f3 sai s\u00f3t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-tiet-cac-phuong-phap-sua-chua-so-ke-toan-khi-co-sai-sot-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8815\" class=\"wp-caption-text\">Details of methods for correcting accounting records when errors occur.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When errors are discovered in accounting records, the provisions of Clause 1, Article 27 of the 2015 Accounting Law are as follows: <\/span><b>Under no circumstances should incorrect information or data be erased or altered in any way.<\/b><span style=\"font-weight: 400;\">Erasing or using correction fluid to cover up old data will be considered an act of intentionally destroying evidence and committing accounting fraud.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Instead, depending on the nature of the error, the accountant must apply one of the following methods for correcting the accounting records:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_1_Ghi_cai_chinh_Sua_truc_tiep_bang_tay\"><\/span><b>Method 1: Recording corrections (Making corrections directly by hand)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The correction method is often applied to businesses that still maintain manual accounting records. This method is suitable when errors in writing (incorrect supplier name, incorrect description, etc.) or numerical errors are discovered but have not yet been accumulated in the system and have not affected the total amount of the corresponding account.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">How to do it:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The accountant draws a straight line through the incorrect entry. This line must be clear but not too dark or solid black, completely obscuring the original text\/numbers. The reader must still be able to clearly see the original incorrect data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Write the correct number or letter in regular ink directly above the crossed-out area.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Mandatory requirement: In addition to the repair mark, there must be a signature of confirmation from the chief accountant or the person in charge of accounting to ensure legal accountability.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For small and medium-sized enterprises (SMEs), due to their limited scale, they often lack this core management position. To ensure legal compliance with accounting regulations and optimize internal control systems, finding a suitable candidate is crucial. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-truong\/\">hire chief accountant<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Professional services from reputable and experienced agencies are the optimal solution to help businesses sign documents and assume legal responsibility before the Tax authorities.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> In the paper accounting ledger, the accountant mistakenly wrote the customer&#039;s name as &quot;Company A&quot; instead of &quot;Company B&quot;. The accountant crossed out &quot;Company B&quot;, wrote &quot;Company A&quot; directly above it, and asked the chief accountant to initial the correction next to the correction.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_2_Ghi_so_am_Phuong_phap_ghi_do\"><\/span><b>Method 2: Recording negative numbers (Red method)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is one of the most common methods for correcting accounting records. The negative entry method is applied when errors are discovered in the reciprocal relationship between accounts due to incorrect journal entries, or when the amount recorded in the ledger is greater than the actual amount recorded on the original documents, and these accounts have been accumulated and cannot be simply crossed out.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">How to do it:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The accountant records the incorrect amount in red ink (if recording manually) or in parentheses (for recording from software) to indicate a negative value. This entry serves to reverse and completely cancel out the previously recorded incorrect data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Continue recording the transaction with the correct amount in regular ink (or a standard positive number) right next to or on the next line.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Mandatory requirement: This method requires the chief accountant&#039;s signature next to any negative figures or adjustment parentheses.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> The actual amount for the purchase of office supplies was 5,000,000 VND, but the accountant mistakenly recorded it as 50,000,000 VND and transferred the data. To correct the error, the accountant should write the incorrect amount (50,000,000 VND) in red (or in parentheses) to cancel the erroneous entry, then rewrite the correct amount as 5,000,000 VND in regular ink.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_3_Ghi_dieu_chinh_Ghi_bo_sung\"><\/span><b>Method 3: Recording adjustments (Additional notes)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Adjustment recordings are applied in two cases:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When the error is unrelated to the account matching but the amount recorded in the ledger is less than the actual amount shown on the document.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When complex errors occur, a detailed written explanation is required.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">How to do it:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Instead of directly correcting the old error entry, the accountant creates a new adjustment document (adjustment accounting voucher) to clearly explain the cause of the error.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The remaining difference is then recorded in the accounting books so that the total amount recorded matches the actual transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This method helps to preserve the historical record-keeping process, only supplementing the missing value through an additional transaction with clear and transparent supporting documentation.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> The actual sales revenue was 15,000,000 VND, but the accountant only recorded 12,000,000 VND in the books (a shortfall of 3,000,000 VND). The accountant will prepare an adjusting accounting voucher and record the additional transaction with the 3,000,000 VND difference.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_so_sanh_cac_phuong_phap_sua_chua_so_ke_toan\"><\/span><b>A comprehensive comparison of methods for correcting accounting records.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help accountants easily distinguish and choose the right solution when errors occur, here is a detailed summary comparing the prescribed methods for correcting accounting records:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">A comprehensive comparison table of different methods for correcting accounting records.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Correction Recording Method<\/b><\/td>\n<td style=\"text-align: center;\"><b>Negative Number Recording Method<\/b><\/td>\n<td style=\"text-align: center;\"><b>Adjustment Recording Method<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Applicable cases<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Errors in handwriting and simple numbers; not yet cumulative; applicable to handwritten records.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Incorrect accounting entry to the corresponding account, or the amount recorded incorrectly is greater than the actual amount incurred.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any amount recorded is less than the actual amount, or there are complex errors that require clear documentation to explain.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Processing techniques<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Draw a line through the incorrect part (while the original lettering remains visible) and write the correct letter or number over it.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Write down the incorrect number in red ink or enclose it in parentheses to cancel it out, then write down the correct number.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Prepare a separate adjustment document (accounting voucher) and record the missing difference in value.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Legal conditions<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The Chief Accountant&#039;s signature must be placed right next to the correction mark.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The Chief Accountant&#039;s signature must be placed right next to the line containing the red numbers or parentheses.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Adjustment documents must be properly approved and stored together with the original accounting records.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Popularity<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rarely used (only for craft notebooks).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Very common in general accounting work.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Highly adaptable, this is a mandatory method for computerized accounting.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thus, the analysis and synthesis of information from the comparison table above shows that each business solution is meticulously designed for each specific error context. Regardless of which solution is applied among the above accounting record correction methods, the core principle remains the historical record, maintaining the integrity of the data and ensuring complete legal documentation (such as the signature of an authorized person or accompanying supporting documents).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_sua_chua_so_ke_toan_ap_dung_cho_hinh_thuc_ghi_so_dien_tu\"><\/span><b>Methods for correcting accounting records applicable to electronic bookkeeping systems.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Currently, most businesses have shifted from manual bookkeeping to using accounting software (electronic bookkeeping). Due to the nature of digital data, which is easily tampered with and modified without leaving a physical trace, the Accounting Law has introduced extremely strict regulations to control the integrity of the data.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, Clause 4, Article 27 of the 2015 Accounting Law clearly stipulates:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><i><span style=\"font-weight: 400;\">Correction of accounting records in cases where records are kept electronically shall be carried out according to the method prescribed in point c, clause 1 of this Article.\u201d<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the above regulations, for all current accounting software, when discrepancies are detected in the electronic data system, the accountant must... <\/span><b>Only one method is permitted: Recording adjustments.<\/b><span style=\"font-weight: 400;\"> (by creating an adjustment document and adding the correct difference).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_khong_duoc_sua_truc_tiep_tren_phan_mem_ke_toan\"><\/span><b>Why can&#039;t I make changes directly in the accounting software?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Many accountants have a habit of unlocking the ledger to directly correct incorrect figures in the software and then saving them. Technically, the software may allow this, but legally, this behavior carries significant risks. When tax authorities conduct an audit, they will examine the system logs (Audit Trail) of the software. If they discover that data has been directly modified without accompanying adjustment documents, the business may be charged with falsifying accounting records.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, when recording transactions electronically, applying the correct methods for correcting accounting records by creating adjustment documents is mandatory to ensure transparency and to record all changes to the data.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_phat_hien_sai_sot_va_cach_xu_ly_tuong_ung\"><\/span><b>Time of error detection and corresponding handling<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8814\" aria-describedby=\"caption-attachment-8814\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8814\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung.jpg\" alt=\"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n khi ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 c\u00e1ch x\u1eed l\u00fd t\u01b0\u01a1ng \u1ee9ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-phuong-phap-sua-chua-so-ke-toan-khi-phat-hien-sai-sot-va-cach-xu-ly-tuong-ung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8814\" class=\"wp-caption-text\">Methods for correcting accounting records when errors are discovered and how to handle them accordingly.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The timing of recording corrective entries depends entirely on whether the annual financial statements have been submitted to the competent government authority. This process is divided into two cases:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_phat_hien_truoc_khi_nop_Bao_cao_tai_chinh_nam\"><\/span><b>Errors discovered before submitting the annual financial statements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business discovers errors in its accounting records before submitting its annual financial statements to the tax authorities and other regulatory agencies, the accountant should make corrections directly in the accounting records for that specific fiscal year.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This ensures that all data in the general ledger and subsidiary ledgers perfectly match the figures in the financial statements being prepared for submission. This process is relatively simple and does not generate any complex explanation procedures later on.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_phat_hien_sau_khi_da_nop_Bao_cao_tai_chinh_nam\"><\/span><b>Errors discovered after the annual financial statements had been submitted.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a much more complex case. According to Clause 3, Article 27 of the 2015 Accounting Law:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><i><span style=\"font-weight: 400;\">If errors are discovered in accounting records after the annual financial statements have been submitted to the competent state authority, corrections must be made in the accounting records of the year in which the errors were discovered, along with an explanation of the corrections.\u201d<\/span><\/i><\/p><\/blockquote>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Procedure: Accountants must absolutely not reopen the closed and submitted accounting books of the previous year to modify the figures. Instead, accountants must make correction entries in the accounting records of the current year. <\/span><b>current year<\/b><span style=\"font-weight: 400;\"> (Year the error was discovered).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mandatory requirement: When preparing the financial statements for the current year, businesses are required to provide a detailed explanation of this correction in the notes to the financial statements. The explanation must clarify: Which year the error occurred? What is the error? What is the amount of the adjustment? This helps regulatory authorities easily track the flow of data over the years without disrupting the continuity of accounting information.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To minimize chain errors from bookkeeping to annual report compilation, businesses should invest systematically in their human resources from the outset. A safe and legally effective option is... <\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-lam-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u00a0<\/span><strong><span style=\"color: #0000ff;\">hire an accountant to prepare financial statements.<\/span><\/strong><\/a><span style=\"font-weight: 400;\"> of the <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-dich-vu-ke-toan\/\">accounting services company<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, a reputable tax agency. This solution helps to tightly control risks, optimize data before the closing date for filing, and completely eliminate the risk of having to explain or adjust complex reports later.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_xu_phat_hanh_chinh_khi_thuc_hien_sai_cac_phuong_phap_sua_chua_so_ke_toan\"><\/span><b>Administrative penalties for incorrectly using methods to correct accounting records.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8813\" aria-describedby=\"caption-attachment-8813\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8813\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan.jpg\" alt=\"M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh khi th\u1ef1c hi\u1ec7n sai c\u00e1c ph\u01b0\u01a1ng ph\u00e1p s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Muc-xu-phat-hanh-chinh-khi-thuc-hien-sai-cac-phuong-phap-sua-chua-so-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8813\" class=\"wp-caption-text\">Administrative penalties for incorrectly using methods to correct accounting records.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Many accountants mistakenly assume that as long as the final balance is correct, any method of correction is acceptable. This is a completely wrong notion. Vietnamese law clearly stipulates penalties for violations of accounting record-keeping standards and for altering accounting books.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, at Point b, Clause 2, Article 9 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\">Decree 41\/2018\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> The regulations regarding penalties for violations of accounting record regulations are as follows:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><i><span style=\"font-weight: 400;\">A fine of VND 3,000,000 to VND 5,000,000 shall be imposed for the following act: Correcting errors in accounting records using methods other than those prescribed.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It should be noted that fines ranging from VND 3,000,000 to VND 5,000,000 also apply to other serious violations related to accounting records, such as:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The accounting ledger does not contain all the essential information as required (such as missing dates, missing document numbers, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not print accounting ledgers on paper after closing the books electronically for types of ledgers that are required to be printed according to regulations of the Ministry of Finance.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One extremely important point that business owners and chief accountants need to keep in mind:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">According to Clause 2, Article 6 of Decree 41\/2018\/ND-CP (amended and supplemented by Clause 2, Article 5 of Decree 102\/2021\/ND-CP), the fine range of VND 3,000,000 to VND 5,000,000 mentioned above only applies to individuals who violate the regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For organizations (businesses) committing the same violation, the fine will be twice the amount imposed on individuals. This means that businesses will face fines ranging from VND 6,000,000 to VND 10,000,000 if their accounting department incorrectly implements statutory accounting record correction methods.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The application of these strict sanctions demonstrates the state management agency&#039;s extreme emphasis on the transparency and accuracy of financial data. If your company&#039;s accounting system has accumulated too many irregularities over time, or has traces of previous system process manipulations leading to serious data disruption, proactively seeking legal action is essential.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-lam-lai-so-sach-ke-toan\/\"> accounting record reconstruction services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> The all-inclusive approach is a safe option. This process helps to completely re-establish a clean and legally compliant data system before authorities conduct actual tax audits and settlements.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In summary, correctly implementing accounting record correction methods is not only a mandatory legal obligation but also a measure of the professional competence and meticulousness of accountants. A clear, transparent, and properly adjusted accounting system is a major advantage that helps businesses build absolute trust with investors, shareholders, banks, and especially the tax authorities during audits.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For small and medium-sized enterprises (SMEs) that lack the financial resources to operate a large, cumbersome financial system, the most cost-effective and risk-efficient solution is to use a digital solution.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-dich-vu\/\"> hire accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Professionalism is key to handing over the entire operational process, from initial document recording and data modification to periodic tax settlement.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">CPA Vietnam auditors with over 30 years of experience in accounting, auditing, and financial consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p, vi\u1ec7c x\u1ea3y ra sai s\u00f3t khi ghi ch\u00e9p s\u1ed1 li\u1ec7u l\u00ean s\u1ed5 s\u00e1ch l\u00e0 \u0111i\u1ec1u kh\u00f3 tr\u00e1nh kh\u1ecfi, ngay c\u1ea3 v\u1edbi nh\u1eefng k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u00e2m ni\u00ean. Tuy nhi\u00ean, s\u1ed5 k\u1ebf to\u00e1n l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd t\u1ed1i quan tr\u1ecdng ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 b\u1ee9c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8816,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8812","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\/8812","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=8812"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8812\/revisions"}],"predecessor-version":[{"id":8818,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8812\/revisions\/8818"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8816"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}