Accounting
XBuddy Accounting is the double-entry general ledger at the centre of the platform. Every invoice, payment, payroll run, goods receipt, and asset movement posts a journal entry here, so your books stay in sync with operations without re-keying. It ships pre-configured for Vietnam’s VAS standard (Circular 200/2014/TT-BTC, updated for TT99/2025), produces the four mandatory statutory statements, and handles bank reconciliation, VAT filing, cost centres, fixed assets, prepaid expenses, budgets, and group consolidation.
VAS-first, standard-neutral engine. The chart of accounts, posting rules, and report templates default to Vietnamese accounting standards, but the underlying ledger is standard-agnostic — you can layer IFRS/GAAP presentation on top for group reporting.
Before you start
Prerequisites
| You need | Why | Where |
|---|---|---|
| A chart of accounts matching your standard | Every posting resolves to a leaf account; nothing posts without it | /accounting/chart-of-accounts |
| An accounting standard on the company | TT133, TT99 or IFRS decides which statutory reports and account codes apply | Settings → Company |
| Account mappings seeded | AR, AP, VAT, revenue and COGS keys must point at real leaf accounts | /accounting/posting-rules |
| Accounting periods opened | You cannot post into a period that does not exist | /accounting/periods |
| Tax rates | VAT lines resolve their rate and their payable account here | /accounting/tax-rates |
| Exchange rates if you trade in more than one currency | Transaction, closing and average rates are three different things | /accounting/exchange-rates |
Permissions that unlock each area
| Permission | Unlocks |
|---|---|
accounting:read | The ledger, journal, chart of accounts, most reports |
accounting:write | Create and post journal entries |
accounting:close | Close and lock a period |
accounting:reports | Statutory reports — P&L, trial balance, cash flow, VAT report |
accounting:tax | VAT filing |
accounting:bank | Bank accounts and reconciliation |
accounting:assets | Fixed assets and depreciation |
accounting:budgets | Budgets |
accounting:admin | Tax rates and administration |
⚠️
Never post to a summary account. An account with active children is a rollup. Posting to it keeps the totals right at prefix level but breaks every report that reads sub-accounts — a VAT filing reading 3331 sees nothing when the entries sat on a flat 333. The posting gate refuses it and marks the source document gl_posting_status = failed so the problem is visible rather than silent.
Which records you see
Accounting is a company-level ledger. It has no per-user record owner, so data scope (Axis 7) does not narrow the journal the way it narrows a deal. Access is controlled by permission and by company: withTenantContext isolates the schema, not the company, so every accounting query filters company_id explicitly.
Key Features
- Double-entry general ledger fed automatically from Finance, Payroll, Inventory, and Assets
- VAS TT200/TT99 chart of accounts pre-seeded with MISA-compatible account mapping
- Posting Rules engine — route revenue, COGS, and tax to the right GL account per product category, warehouse, or dimension
- Bank Accounts, Bank Feeds with statement file import/export, and Bank Reconciliation with match suggestions
- AR/AP Reconciliation against sub-ledger balances
- VAT Rates and VAT Filing (Form 01/GTGT) with Compliance Calendar reminders
- Accounting Periods with open / closed / locked states and controlled year-end close
- Cost Centers and Dimensions for multi-axis analytical reporting
- Fixed Assets, depreciation runner, Asset Register, and Prepaid Expenses amortisation
- Budgets with optional line-level budget control
- Multi-company Consolidation with FX translation and NCI
- Financial reports and ratios computed consistently from the general ledger, not from sub-ledger totals
- Statutory statements: B01-DN (Balance Sheet), B02-DN (P&L), B03-DN (Cash Flow), Trial Balance, VAT Report
Screen map
The ledger
| Screen | Route | What it is for | Permission |
|---|---|---|---|
| Overview | /accounting | Period status, unposted documents, key balances | accounting:read |
| Journal | /accounting/journal | Journal entries; create, post, void | accounting:read |
| Recurring journals | /accounting/journal/recurring | Templates that generate entries on a schedule | accounting:read |
| General ledger | /accounting/ledger | Account-by-account movement | accounting:read |
| Chart of accounts | /accounting/chart-of-accounts | The account tree | accounting:read |
| Periods | /accounting/periods | Open, close, lock | accounting:close |
| Posting rules | /accounting/posting-rules | Which semantic key maps to which account | accounting:read |
| Audit logs | /accounting/audit-logs | Who did what to the ledger | accounting:read |
| Internal controls | /accounting/internal-controls | Control checks | accounting:read |
Statutory reporting
| Screen | Route | What it is for | Permission |
|---|---|---|---|
| P&L | /accounting/reports/pnl | Income statement, statutory form when the chart is Vietnamese | accounting:reports |
| Trial balance | /accounting/reports/trial-balance | Eight-column trial balance | accounting:reports |
| Cash flow | /accounting/reports/cash-flow | Statement of cash flows | accounting:reports |
| Direct / indirect / forecast | /accounting/reports/cash-flow-direct, /accounting/reports/cash-flow-indirect, /accounting/reports/cash-flow-forecast | The three cash views | accounting:read |
| VAT report | /accounting/reports/vat-report | Input and output VAT | accounting:reports |
| VAT filing | /accounting/vat-filing | The 01/GTGT return | accounting:tax |
| Financial health | /accounting/reports/financial-health | Liquidity and working-capital ratios | accounting:read |
| Compliance calendar | /accounting/compliance-calendar | What is due when | accounting:read |
Assets, tax and multi-currency
| Screen | Route | What it is for | Permission |
|---|---|---|---|
| Fixed assets | /accounting/fixed-assets | The asset register and depreciation | accounting:read |
| Asset register report | /accounting/reports/asset-register | Register as at a date | accounting:reports |
| Depreciation schedule | /accounting/reports/fa-depreciation-schedule | Forward schedule | accounting:reports |
| Prepaid expenses | /accounting/prepaid-expenses | Amortisation schedules | accounting:read |
| Tax rates | /accounting/tax-rates | VAT and other rates | accounting:admin |
| Exchange rates | /accounting/exchange-rates | Transaction, closing and average rates | accounting:read |
| FX risk | /accounting/fx-risk | Exposure by currency | accounting:reports |
Management accounting and consolidation
| Screen | Route | What it is for | Permission |
|---|---|---|---|
| Cost centers | /accounting/cost-centers | Cost attribution | accounting:read |
| Dimensions | /accounting/dimensions, /accounting/dimensions/report | Analytical tagging and its report | accounting:read / accounting:reports |
| Budgets | /accounting/budgets | Plan versus actual | accounting:read |
| Internal charges | /accounting/internal-charges | Inter-company or inter-department charging | accounting:read |
| AR/AP reconciliation | /accounting/ar-ap-reconciliation | Offsetting receivable against payable | accounting:read |
| Consolidation setup | /accounting/consolidation/setup | Group structure and ownership | accounting:read |
| Eliminations | /accounting/consolidation/eliminations | Intercompany elimination entries | accounting:read |
| Consolidation review / reports | /accounting/consolidation/review, /accounting/consolidation/reports | Group figures | accounting:read |
| Sync | /accounting/sync | External accounting system sync | accounting:read |
| Automation | /accounting/automation/workflows | Workflows scoped to Accounting | accounting:write |
Important features
Full feature reference
| Nav item | Path | What it does |
|---|---|---|
| Overview | /accounting | KPI dashboard — cash position, net income, ratios, and open reconciliation items |
| Journal | /accounting/journal | Create, post, and search manual and system journal entries |
| Recurring Journals | /accounting/journal/recurring | Templates that auto-post on a schedule (accruals, allocations) |
| General Ledger | /accounting/ledger | Running balance and transaction detail per account |
| Chart of Accounts | /accounting/chart-of-accounts | VAS accounts with MISA mapping; add/import custom accounts |
| Posting Rules | /accounting/posting-rules | Per-dimension GL routing for revenue, COGS, and tax |
| Bank Accounts | /accounting/bank-accounts | Company bank account master and balances |
| Bank Reconciliation | /accounting/bank-reconciliation | Match bank transactions to ledger entries |
| Bank Feeds | /accounting/bank-feeds | Automated bank statement import, plus CSV/Excel statement import and export |
| AR/AP Reconciliation | /accounting/ar-ap-reconciliation | Tie receivable/payable sub-ledgers to the GL |
| Tax Rates | /accounting/tax-rates | VAT rate definitions used across transactions |
| VAT Filing | /accounting/vat-filing | Generate Form 01/GTGT from posted VAT lines |
| Accounting Periods | /accounting/periods | Open / closed / locked period control |
| Cost Centers | /accounting/cost-centers | Departmental cost allocation and P&L |
| Dimensions | /accounting/dimensions | Analytical tags (project, region, channel) on entries |
| Accounting Sync | /accounting/sync | Reconcile source documents that failed to post |
| Fixed Assets | /accounting/fixed-assets | Asset master, capitalisation, and disposal |
| Prepaid Expenses | /accounting/prepaid-expenses | Prepaid amortisation schedules |
| Budgets | /accounting/budgets | Budget setup and optional enforcement |
| Consolidation | /accounting/consolidation/setup | Multi-company roll-up workspace — setup, reports, eliminations, and review |
| P&L Report | /accounting/reports/pnl | B02-DN profit & loss statement |
| Dimensions Report | /accounting/dimensions/report | P&L and balances sliced by dimension |
| Cash Flow Report | /accounting/reports/cash-flow | B03-DN cash flow statement |
| Cash Flow (Direct Method) | /accounting/reports/cash-flow-direct | Direct-method cash flow statement |
| Cash Flow (Indirect Method) | /accounting/reports/cash-flow-indirect | Indirect-method cash flow statement |
| Cash Flow Forecast | /accounting/reports/cash-flow-forecast | Projected cash position, GL-sourced |
| Trial Balance | /accounting/reports/trial-balance | Debits/credits per account for close |
| VAT Report | /accounting/reports/vat-report | Input/output VAT detail supporting the filing |
| Financial Health | /accounting/reports/financial-health | Ratio and trend scorecard, computed from the GL by account class |
| Asset Register | /accounting/reports/asset-register | Net book value listing of fixed assets |
| FA Depreciation Schedule | /accounting/reports/fa-depreciation-schedule | Depreciation run and posting schedule |
| Standard Migration | /accounting/standard-migration | Migrate chart/reports to a new VAS version |
| Year Migration | /accounting/standard-migration/year-migration | Year-end balance carry-forward |
| Compliance Calendar | /accounting/compliance-calendar | Statutory filing deadlines and reminders |
| Internal Controls | /accounting/internal-controls | Control checks and segregation-of-duties monitoring |
| Audit Logs | /accounting/audit-logs | Immutable trail of ledger and configuration changes |
| Agents | /accounting/automation/agents | AI agents scoped to accounting |
| Workflows | /accounting/automation/workflows | Automation rules for close and posting tasks |
Integration points
| Integrates with | Direction | What flows |
|---|---|---|
| Finance | Inbound | Invoices, bills, expenses, and payments auto-post journal entries |
| Payroll | Inbound | Salary, BHXH, and PIT liabilities post as GL entries |
| Inventory | Inbound | Goods receipts and issues post COGS and stock valuation |
| Assets | Bidirectional | Capitalisation from bills; depreciation posts back to the GL |
| Manufacturing | Inbound | WIP and finished-goods valuations flow to job-costing accounts |
Related AI agents
| Agent | What it does |
|---|---|
| Accountant Assistant | Suggests balanced journal lines, flags imbalances and anomalies, and tracks period-close task completion |
| FP&A Analyst | Cash-flow forecasting, ratio monitoring, and variance analysis against budget |
In this guide
Recording and validating journal entriesChart of accounts and MISA mappingBank accounts and live feedsImporting and exporting bank statementsReconciling transactionsVAT filing (Form 01/GTGT)Period close and year-end migrationFixed assets, prepaids, and budgetsConsolidation when an entity is not on XBuddyFinancial reports and ratiosCost centers and cost structure templatesCash flow forecastWorkflows & examplesPermissions & settingsLimits, troubleshooting & FAQ