What is account 136 – Internal receivables? What is the structure and content of this account? The following article by MISA MeInvoice will guide you on how to account for account 136 in the most detailed way.
Note: You can learn more about other accounting accounts in the summary article.
See more: Accounting system according to the latest circular 200 Excel file 2022
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1. Accounting principles for account 136 – Internal receivables
2. Structure and content of account 136 – Internal receivables
3. Accounting method for some main transactions of account 136 – Internal receivables according to Circular 133/2016/TT-BTC
3.1. Accounting for account 136 – Internal receivables, at subordinate units without legal entity status, dependent accounting
3.2. Accounting for account 136 – Internal receivables, at the superior unit
Conclusion
1. Accounting principles for account 136 – Internal receivables
accounting principles account 136
a) This account is used to reflect the receivables and the payment status of receivables of the enterprise with its subordinate units or between subordinate units under an independent enterprise. In this case, subordinate units are units without legal status, dependent accounting but have accounting organizations, such as branches, factories, project india telegram data management boards, etc., dependent accounting of the enterprise.
b) Payment relations between the enterprise and its member companies, enterprises, etc., which are legal entities with independent accounting, are not reflected in this account but are reflected as for subsidiaries.
c) The contents of internal receivables reflected in account 136 include
– At the superior enterprise:
Capital, funds or expenses why work with a google Partners agency? assigned or granted to subordinates;
Subordinates must submit bw lists to superiors according to regulations;
Amounts collected by subordinates;
Amounts spent and paid on behalf of subordinates;
Amounts assigned to affiliated units to perform internal contracted volume and receive internal contracted value;
Other current receivables.
– At subordinate units without legal entity status, dependent accounting:
Amounts granted by superior enterprises but not yet received;
Value of products, goods and services transferred to superior units or other internal units for sale; Revenue from sales of goods and provision of services to internal units;
Amounts collected by superior enterprises or other internal units;
Amounts spent and paid on behalf of superior enterprises and other internal units;
Other current internal receivables.
d) Account 136 must be accounted for in detail for each subordinate unit that has a payment relationshi
