THE MINISTER OF FINANCE

DECISION No. 827/1998/QD-BTC of July 4, 1998 promulgating the commune budget accounting regime

The system of commune budget accounting regimes issued together with this Decision includes:

- The general regulations on the commune budget accounting regime;

- The system of accounting vouchers and explanation of accounting voucher forms;

- The system of accounting accounts, and explanation of content, composition and method for recording accounting accounts;

- The system of accounting books, and explanation of accounting book forms;

- The system of accounting and settlement reports, and explanation and guidance on the method of making budget accounting and settlement reports.- (Summary)