VI What regulations on using accounting software 2026 do businesses need to know? Who is responsible for accurately calculating the data provided by the accounting software? How many times should accounting documents be prepared for each economic and financial transaction? Let’s explore more with Pham Consult!
Regulations on using accounting software 2026 that businesses need to know?
According to Clause 1, Article 28 of Circular 99/2025/TT-BTC, the regulations on the use of accounting software are as follows:
(1) Enterprises may use accounting software to perform accounting work as prescribed in Circular 99/2025/TT-BTC. The accounting software chosen by the enterprise must ensure at least the following professional and technical requirements for accounting:
– The accounting processes and operations established on the software must ensure compliance with the provisions of accounting law, tax law and other relevant laws, and must not change the nature, principles, methods of accounting and information and data presented in accounting books and financial statements as prescribed.
– The processing of accounting processes and related information and data must ensure accuracy, appropriateness, and no duplication. When making corrections, the traces of the contents recorded in the accounting books must be recorded in chronological order.
– Information and data on the accounting software must be secure and comply with legal regulations on information security and safety. The information system must be capable of warning or preventing intentional interference that alters recorded accounting information and data.
– Provide complete and timely output information and data as required by competent authorities and data users.
– Be able to connect or be ready to connect with related software when performing accounting tasks (electronic invoice software, digital signatures, etc.).
– Be able to upgrade, modify, and supplement the software to comply with changes in accounting, tax, and other relevant laws.
Who is responsible for the accuracy of the data provided by the accounting software? How many times are accounting documents prepared for each economic and financial transaction? According to Clause 2, Article 28 of Circular 99/2025/TT-BTC, the business manager, chief accountant/accounting officer, and related persons are responsible for the accuracy and truthfulness of accounting information and data provided from accounting software.
Based on Clause 1, Article 10 of Circular 99/2025/TT-BTC, the following is stipulated:
Preparation, signing, and control of accounting documents
- All economic and financial transactions arising related to the business’s operations must be documented with accounting documents. Accounting documents shall be prepared only once for each economic and financial transaction.
- The preparation and signing of accounting documents shall be carried out in accordance with the provisions of the Accounting Law, guiding documents of the Accounting Law, the guidance in this Circular, and any amending, supplementing, or replacing documents.
Accordingly, accounting documents shall be prepared only once for each economic and financial transaction.
What are the current types and forms of accounting books?
According to Part B of Appendix 3 issued with Circular 99/2025/TT-BTC, the types and forms of accounting books are as follows:
Accounting books include general ledger books and detailed ledger books. General ledger books include: Journal Book and General Ledger. Detailed ledger books include: Detailed accounting books and cards.
General Ledger Books
– The Journal Book is used to record economic and financial transactions arising in each accounting period and in an accounting year in chronological order and the corresponding relationships between accounts of the transactions. The accounting data in the Journal Book reflects the total debit and credit entries of all accounting accounts used in the enterprise. The Journal Book must fully reflect the following contents:
+ Date of entry;
+ Number and date of the accounting document used as the basis for entry;
+ Summary of the economic and financial transaction;
+ Amount of the economic and financial transaction.
– The General Ledger is used to record economic and financial transactions arising in each period and in an accounting year according to the accounting accounts stipulated in the accounting account system applied to the enterprise. The accounting data in the General Ledger reflects the overall situation of assets, capital sources, and the situation and results of production and business activities of the enterprise. The General Ledger must fully reflect the following contents:
+ Date of entry;
+ Number and date of the accounting document used as the basis for entry;
+ Summary of the content of the economic and financial transaction;
+ Amount of the economic and financial transaction recorded on the Debit or Credit side of the account.
Detailed Accounting Ledgers and Cards
Detailed accounting ledgers and cards are used to record economic and financial transactions related to accounting objects that need to be monitored in detail according to management requirements. The data in detailed accounting books and cards provides information for managing each type of asset, capital, revenue, and expense that is not reflected in the Journal and General Ledger. The number and structure of detailed accounting books and cards are not mandatory. Businesses base their decisions on the State’s guiding regulations on detailed accounting books and cards and their own management requirements to open the necessary and appropriate detailed accounting books and cards.
Types of accounting books:
– General Journal accounting;
– Journal-General Ledger accounting;
– Voucher accounting;
– Journal-Voucher accounting;
– Computerized accounting.
Each accounting book type has specific regulations regarding the number, structure, book format, sequence, recording methods, and relationships between the accounting books.
