VI How are the accounting principles of Account 336 – Internal Payables in small and medium-sized enterprises specifically regulated according to Circular 133? What is the structure and reflection content of Account 336 – Internal Payables in small and medium-sized enterprises? How many sub-accounts are there in Account 336 in small and medium-sized enterprises? Let’s find out more with Pham Consult!
How are the accounting principles of Account 336 – Internal Payables in small and medium-sized enterprises specifically regulated according to Circular 133?
The accounting principles of Account 336 – Internal payables in small and medium enterprises are stipulated in Clause 1, Article 44 of Circular 133/2016/TT-BTC on Guidance on accounting regime in small and medium enterprises specifically as follows:
Accounting principles of Account 336:
(i) This account is used to reflect the payment status of payables between the enterprise (superior unit) and affiliated units with dependent accounting that have organized accounting work (subordinate units); Between affiliated units of the same enterprise with each other.
In an enterprise, the classification of subordinate units for accounting purposes is based on the nature of the unit (independent accounting or dependent accounting, whether or not it has legal status, whether or not it has a legal representative) and not on the name of that unit (branch, enterprise, group, team…).
(ii) Internal payables reflected in account 336 “Internal payables” include payables for business capital and amounts that dependent accounting units must pay to the enterprise, and other dependent accounting units; Amounts that enterprises must provide to dependent accounting units. Payables can be relationships of receiving assets, capital, current payments, payments on behalf of others, etc.
(iii) Depending on the management decentralization and operational characteristics, the enterprise decides that the dependent accounting unit records the business capital provided by the enterprise in Account 3361 – Internal payables for business capital or Account 411 – Owner’s investment capital.
(iv) Account 336 “Internal payables” is accounted for in detail for each internal unit with payment relationships, in which each payable is monitored.
(v) At the end of the period, the accountant shall check and compare account 136 and account 336 between internal units according to each payment content to prepare a clearing payment record with each unit as a basis for clearing accounting on these two accounts. When reconciling, if there is a difference, the cause must be found and adjusted promptly.
Structure and content of reflection of Account 336 – Internal payables in small and medium enterprises?
Based on Clause 2, Article 44 of Circular 133/2016/TT-BTC regulating the structure and content of reflection of Account 336 in small and medium enterprises as follows:
Structure and content of reflection of Account 336:
- Debit side:
– Amount paid to dependent accounting units.
– Amount paid by dependent accounting units to the enterprise.
– Amount paid for the amounts that internal units pay on behalf of, or collect on behalf of, internal units. – Offset receivables with payables of the same payment-related entity.
- Debit:
– Amount paid to the dependent accounting unit.
– Amount paid by the dependent accounting unit to the enterprise.
– Amount paid for the amounts paid by internal units or collected on behalf of the internal unit.
– Offsetting receivables with payables of the same unit having a payment relationship.
- Credit:
– The business capital of the dependent accounting unit provided by the enterprise.
– Amount paid by the dependent accounting unit to the enterprise.
– Amount paid to the dependent accounting unit.
– Amount paid to other internal units for the amounts paid by other units and collected on behalf of other units.
- Credit balance: Amount still payable to the enterprise and other internal units.
How many sub-accounts are there in account 336 in small and medium enterprises?
Pursuant to Clause 2, Article 44 of Circular 133/2016/TT-BTC on Guidance on accounting regime in small and medium enterprises, it is stipulated that:
Account 336 – Internal payables
Account 336 – Internal payables, has 2 sub-accounts:
– Account 3361 – Internal payables on business capital: This account is only opened at subordinate units with dependent accounting to reflect the business capital assigned by the superior unit.
– Account 3368 – Other internal payables: Reflects all other payables between internal units in the same enterprise.
Thus, Account 336 – Internal payables in small and medium enterprises has 2 sub-accounts, specifically:
(1) Account 3361 – Internal payables on business capital: This account is only opened at subordinate units with dependent accounting to reflect the business capital assigned by the superior unit.
(2) Account 3368 – Other internal payables: Reflects all other payables between internal units within the same enterprise.
