Guidelines for Establishing Cash Funds According to Circular 200

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Ngày cập nhật gần nhất: 1/5/2026

Cash funds ledger is issued according to Circular 200/2014/TT-BTC dated 22/12/2014 by the Minister of Finance with the purpose of establishing, basing and making detailed methods of recording cash funds specifically for each column. To help readers easily in this cash funds ledger, Free Download will provide detailed instructions on how to create a cash funds ledger according to Circular 200 for readers to follow and refer to.

This cash funds ledger template is used for treasurers or can be applied for cash accountants to reflect the situation of receipts and expenditures of cash funds in Vietnamese currency of the unit. Each fund will use a cash funds ledger or a number of ledger pages, used to record details of cash funds and the name amended to the detailed cash funds accounting ledger. Corresponding to 1 ledger of the treasurer, there will be 1 ledger of the accountant simultaneously recorded in parallel, below is a guide to creating a detailed cash funds ledger:

Specifically on how to create a detailed cash funds ledger for each column:

+ Column A: Enter the time, date of establishing the cash funds ledger.
+ Column B: Record the date, month of the receipt, payment voucher

+ Column C and Column D:+ Column E:+ Column 1:+ Column 2:+ Column 3:

At regular intervals, the accountant will conduct checks, reconciliations between cash accounting and this cash funds ledger and sign confirmation in column G.

Above are detailed instructions on how to record cash funds ledger according to Circular 200, hopefully it has helped readers overcome difficulties. In addition to the guidance on how to create cash funds ledger according to Circular 200, Free Download also shares specific forms of cash funds, if readers need to use, they can download to their machines for application.

Value-added tax invoices also need to be written very carefully, if you're writing one for the first time, refer to the article sharing how to write value-added tax invoices that Mytour has provided.

Frequently Asked Questions

What are the key components of a cash funds ledger as per Circular 200?

The cash funds ledger includes essential components such as the date of establishment, receipt and payment vouchers, and detailed records of cash inflows and outflows. Each entry should be accurate and clear to ensure proper financial tracking.

How can I create a cash funds ledger using the provided template?

To create a cash funds ledger using the template, first download the form, then enter the required details in each column, including dates, voucher numbers, and amounts. Follow the guidelines to ensure compliance with Circular 200.

Is it necessary to reconcile cash accounting with the cash funds ledger regularly?

Yes, regular reconciliation between cash accounting and the cash funds ledger is necessary to ensure accuracy. This practice helps identify discrepancies and maintains accurate financial records.

Where can I download the cash funds ledger template mentioned in the blog?

You can download the cash funds ledger template directly from the Free Download section of the blog. This will allow you to access the necessary forms for your accounting needs.

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