The application of the Microsoft Excel Electronic spreadsheet (ME) in the materials accounting in the mining enterprises owned by the Vietnam Mineral Coal Industry Group

Abstract

The article refers to the application of the Microsoft Excel Electronic spreadsheet (ME) in materials accounting. Base on the practical study of the materials accounting in the mining enterprises owned by the Vietnam Mineral Coal Industry Group (TKV) in conjunction with the study of 200/BTC-TT in 2014, the group of authors have designed the sheets to serve for the accounting of materials in the mining enterprises. In this, the sheets save the basic information about the business, the sheets of ME are designed to store the data (the inputs for materials accounting), and the sheets for the output of the material ledger. The sheets are designed with a friendly interface, complied with the regulations of the Ministry of Finance and in accordance with the actual conditions in the mining business. The functions of ME are the maximum used for the computational formulas in the ledger to ensure complete automation of writing ledger. In other words, each time the accounting document is entered in the Database, the ledger is updated immediately by using real-time processing. It is possible to say the research results of the article can be considered as a software written on the background of the ME for accounting work