Câu hỏi: Kế toán công đoàn cơ sở cần thực hiện những công việc gì?

Theo quy định tại Mục III Hướng dẫn 47/HD-TLĐ năm 2021 quy định công tác kế toán công đoàn cơ sở được thực hiện như sau:
(1) Thứ nhất: Chứng từ kế toán
- Lập chứng từ kế toán:
- Ký chứng từ kế toán:
- Danh mục chứng từ kế toán
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
- Mẫu chứng từ bắt buộc và phương pháp lập (kèm theo Phụ lục số 01)
(2) Thứ hai: Sổ kế toán
Mỗi công đoàn cơ sở có 1 hệ thống sổ kế toán cho 1 kỳ kế toán năm. Kế toán phải mở sổ, ghi sổ, khóa số, đóng dấu giáp lai, quản lý, ghi sổ kế toán theo quy định của Chế độ kế toán HCSN.
- Mở sổ kế toán
- Ghi sổ kế toán
- Khóa sổ kế toán
- Danh mục sổ kế toán
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IFJ+izet6gUh7s2d3KC47dvh/H83S1zl2ninhcNxxEug3Arx4H24anqifNJSP6ba60Pxv1ncuLzWPsGvNgBMQhxI39ut17baCiJISrkNYRHh2mDJyo7el2PUXldmn/qpqezLMGdIsY7qRyGJNePftKpNxlkm7a2nHW+C7z5q0e0AVma6aTmw/htFyL69u6XcB4eklACHfM5AAAHJx3FtpexPfEyBAgiYvZ/i5tp0E1OyhnQZrh5v2b17FFy/u63oO6UOeuOt/ftb9fOg5EtNFa+7OBkgKuObl9cp8xhpG7LLm5nd929b4sUGkyH8IFSv2kd0EoeT4bukvHVRXaHuKkQJca8hVeNzQx/LttX25tDObDAze5EIhNhlm07p40ehQF6cZIyv4YlWOGYJWN77eTCaIgwMfKMMuUBXt2UC4Fj3lVLSx3Yf/mdWzRjfu6qc6tBXrn+7v291uDaCIyXGt/Lmo7ji5KY+ga06BHP7Fzv0OvCVSGORHPzKQcjXkE/Xa/EOZdmt2y4SCG7MJb9RUi9wIctwYazhGJMV+jnaB42yNh1jEw5jMofM0yGUPqvSmQ3d1uODgac0+aTM4yG73zcjzS+nZN7XBZP1+lPW+3bccKIiSTuTDLbNtD3j8y3WSQ8YWAcMjSKBQry032r6tjhVlHFuZB2c6Wmxeu1rlhQroqVo+xbZsT18c3K189DlWF/NHzyIh+q2vtzwVKHhA65cIw8d/1kkBFFTEmKeynvEvFQaRLwBgfbIeZTsM8g6ibNCiEaOfJLL5d1obtjU/9TNZfp1BuP1yC24ewrAD/UiA8CAhRwDYyGU7UTtgUQkB8AsH1NMRV5jo/EQw9fyuIkOQhDqItx7FMgIfNR+jmc3TH6RMR0g29Civ4hxRdmQp7Mkdl2ztNHESlM0yaXd/OqZ2U2g2lIK1Xx4O91EbRDe+oYblL+zevI85iHds+UXW9zjlROZ7D2fE621+nP9fjflw7DksTfolozbX2Z03bCZrPO/nrL8rkK/R3o0HmH5AF9aZ5KHdTsht6e4MUYpPBP2QI+ou8ySCL4zAR+v3t/JX4/JkI2rn3vOf/LXyF/ruaTI5q033PC1JmbwN+9iTmO5nv9BCHEE45NuJNUcHePEb3c6bvvrmFheBfgOxK9uc1GmSfGYJ/DFKI6DWYUSEiorfGe/7+MaNCREREvxIDFSIiItotBipERES0WwxUiIiIaLcYqBAREdFuMVAhIiKi3WKgQkRERLvFQIWIiIh2i4EKERER7RYDFSIiItqt/25ZWAjxrHI83DuVlYiI7sN7/u91U6DyLr+lwN99ICL6O3jP3797AkkO/RAREdFuMVAhIiKi3WKgQkRERLvFQIWIiIh2i4EKERER7RYDFSIiItotBipNBl8ICCEg1asLQ0RERCahNz58/k7Pqd9a1ibz8WWfEDlPLBQRET3FO7VPf9U954gZlSbDZ5hDVc2rS/IUSgqIZ6aKlIQQEj+SjFJyd5mvpx/fuyhIZguJ6M29LFBRsr2BCiHgZ88KEsYbdftv3qA2yD5DOGUJJ/zEcjEUpPCHz5R8ZnmNra5up0HmLzc8S99xohqpksa+rX9/2aXlG2RSIa0jXExGKQnhZ7jvqClIVyEtUyj3GYFRu59jXfFX6sPU+fHdEwdRmby6EES/lzF1QAhxfp/rOldCzDo0s++ttinm92f/pGpHA9burWYbu1iGN/KaQEVJuCihtYbWJZzw8IQen4IULlRad9vRqFMFdxKsWAhOGpHjINInBNajy/AMfZlvWd7ct1u/f8u6n6k7R06Ak74SGH1Le1y0rpF6HtJ663795DH4BieC1o8630Q0aDL4hxBOqYc2pnRCHPrAocnguwpp3d1XlNsFJA2yzwxB3X2vToG1jnJ3/WqtUSYAknL4/y3XdGKUTWuNEu5bBiuvCVScCHo4yg6OCR4/9NJUUPAQHMcWxAoiJIhR9OdpEtUu9dIbZL6LGDnCg9nDLsZMzXDS55mHaSbmYlEzfyWy3rKdcR1uDOThYbwY/KVI/3JGxYzCJ8tU47Eay6ggh+PWrVeu9CAAFPLSsR52ZDwnZk/B7FkYf1dSwJdy+TtmRk3KC+fDXK6YH5CV3tKV43vhOExXv3S8p+v2s2Y9KzWpw9P9m/So2u4X/J8apiP67aoKORIcjYDB+Ujh5RmKpv/cgW0BgAXbAfKqwlnnxjoi8HJkxfPTsk5UIon3mgFet4M5KgpFDDj2g7uk3ckPD2YD4CAaIlEFeQiBLuNSJjHcs4bAQnAqkWDaw87DCscuEvZi975skJI4ZAHqIbs0Rta3bMcKTigTwEtrnAILSh4QOmPWKslDfF0pZ5P5Y6arng6xxBnwT2voMkG+OkwGxMpu96VMAPOCyENUxz5jEcNd3BkFeRh7GqUT4jNrup5J3PUOaqQIcTC+n8dA1B8nYz+VdBF3PZDaVoiX9xqZ7wJ9z+NYIcyHA7K63WvHd/U4XD3eDTL/gCyojd7WARIfSAMb06ukH7rsyl46CL/68olJ1jKJXfjFEVFqw14+dUR0C+eIBDFcs4NgBTj12fnu87Zj3KBSgGcvXX0VqvwJbeByoXFMclTVD2zqgV4aqLSZBBexl+Lj4anpLpVfJojdhV5rU0EhQdRFH5NI+Jrk2A49WEcE3n2lVEUMLzh2DdBsCOqO7TiRNrJWNuyr329QZDmSvntgTYdYhjI6R1ya9bC+XN/zsHBc2xlVIPYC9EkwJ9I4BVbbMxnqiIUgSoC4GDMDi8dJoYg9pF3FarNpS7tdIMuNXpHzgbRfx4XtXju+14/XyvHuytPXS1gBogSI3U9Mum5LhkzldN8BBx+phzw8oLAD7HWUiui9tB3fti+xlNV0EOkScAWEOKDq72czfYfqkcOzSgq4Mca27+45gq/10kDFCk5tbzfIxnG9RzPG+Npea1eRqgq5uZxlb573sBwVf0cbZT9lO5MhgcOYJVjVRvVrtkb7q8t513vyzcrBOPu7bcOMCxaPU1NtH+JYKdvF7V45vteP14XjPSuPbXvw0n8L82DajB+GQNwc1ulTzt2StgM8+GZIRGM7NmQ1D911qCSEKNqsuNY4FufDwEoKuCpF3V+Yk8mz3x+mdaJ2TsswR+X03h2UHQz9dDfRvMJDs1FKns8N6IaDqgpnjd1NDdsWm9bXjls+XjskgGEicT1mCVZtybo8l7VyMM7+Pg8yl7+0fcLtSt1b3+53ju/cheM9K091KYLsenXtTRLG8KWCOe1rLQgkou9pMv/8aR3niKS79lQRj9leAM7RzAS389BclNMgwuxYP+WhgTbb+rC+9g95SaDSZP4kiJif0Idwjkjm8zrUF8K8O0mWDQcxZFfR1FeI3Bh2+K64m6nbFNn1xhRtbznPiqFxkc9454X62pBRaYOmvvxtxmDbZOCHse3J8NvwjhLbNuaeNMjklvrSjsX2czaaTC7PUbGOCLyxHkyO1dbtbjq+ZxtePt6YlafJIOPppHBjw+cThB0b1mzfAYWv0BhmIqK7Wcfg7Gmd9j7TZjOngUnXznXZ0mGO2w+nONthpmi/TymueEmgYgWn9jGpLsU1SX09jDk+2P1zlTEp1kHUTVQUQsCNE5SL6TEbtjd/6mdxrxD8aye9CiHwiWCcm3DhaQsrOLWPtAkB0T1O/d1DYdte99QPEEQJ8m7fRHFEueHJqvadIN15OYRwyh9+7NYKcCqdYbx3qBdWgNMw1+iAENvqSzvDfeF8TDeK4NQ+It8eK3vMjqxu1/rW8T0v39LxnpXn4nlwEBnHS7hA2R2XybrvrFdEtMAKcKoDZIexjTmEDso+E+JE3SsxxKyNaR8gQewawzx3vJ8r79uP8/ko5vxMIboMzhveCPgK/R+ipASiZ6TyaBMl24b8KelUInqlPd7zaYqv0N89hQIPHtqiK2bvOXE3vEGXiIh2hxkVIiJ6a7zn7x8zKkRERPQrMVAhIiKi3WKgQkRERLvFQIWIiIh2i4EKERER7RYDFSIiItotBipERES0WwxUiIiIaLcYqBAREdFuMVAhIiKi3frvloWFEM8qx8O9U1mJiOg+vOf/XjcFKu/yWwr83Qcior+D9/z9uyeQ5NAPERER7RYDFSIiItotBipERES0WwxUiIiIaLcYqBAREdFuMVAhIiKi3WKg0mTwhYAQAlK9ujD0lpSEEBKsPkREjyf0xofP3+k59VvL2mQ+vuwTIueJhaJfqkHmfwL/TgisV5eF6G96p/bpr7rnHDGj0mT4DHOoqnl1Sa5QkEJA+BmaJoPvZ9h7if+EpkCW58iKJ5wNZmqIiHYQqDQZfOEje0qr2zXuw7/5Tb9B9hnCKUs44edKGRSkUT4lBfznFPZMk/ltYAIAqoBKa+iowuEQAsERVr8P/vmwlZLmfi8fg/ky50Nfs+M3CY7mx/Y7w2eX1j8UcrJ+89g3mX++f4sB3IbtmDYHglvqz3c1yKRCWkdwzL/5z7pWiOixLrc/0/vv9LPJve3CTVXJhc+bDP5v6+DojW5Y9Aa1Tj1owNNp/bi1tmUtdQJoz1hxnXoaSHR509pKnRjlK5PpOp+pTj0NL9X3ba09Dslsp8sE03XXqfYmy60cv+E7pU7OjuXyti6Va339WusymdWNtr7031k6Pmf7tWU7E7VOvcfWx4eqU+3dXSeIfpfntE/3uNL+lImGcaMsE4z/XyZGO9Xe89buqZPvjRvS3s3t3PPdc45eGqjUqae9JNHeMwKVOl1Y76wh7RpnACsBTB9IjcFUG6ikOum/N6kk5vKzylUmw98vBh/Dcp5OkmmDWibjuscL4HJFXg4epg3+uOlxf5Ybc3NbS4FKV/4NDen19S+X0bwIl9cx3d/r21ko/1hB2uUS49yZX1qpP9Ng9sr5MddxFqQt15cy2RoMEv0NuwtUtrQ/k4/G4OSW65uBygM3sqg/mIsn9D5tWcegYfmkTyPe8564udw0ozI0SrMsxHlU3H1vslxXrqVCLS3XlWkSjS8sd1ug0q9vpRxrQcLZepcuhrW/37j+DfViLTMyBgpb9uP8u+MhmZ6DaYZnelzN+rM9UFnJ1l2rL7PeGNFft7tA5Wr7M1t6uJd1Gd10pXM081cClZfNUVFfIZzSHH9/NAvBSUOXCWJ3YQ5FU0EhQdQ9quF8pPDyDJvmRCbHttzWEYHX/1GhiIHk2O2R84HUy1FVAKoKuZfiw+nKFSVAXJyPIS4tN3yUw0s/uu0GaFfx/VFIKzhB6xJJ7K6OhTr22mMsClK4iBHDXZg7stX6+oclcHWRh2yn16BSHmx7+levnw/kHDGcEVUgRoLxdKfw8grVLQVTBWIvwLErnhNpnALren2xbXiq4mRqot260v6YmgyfIZD+C7p5hznCzEat9XCPvjj3z7yHCwFxCJE/ZZ9e5zWBipJwUf7M48BOBN1mjqDrFMrtJiNW1fRkWvbmoMmbt2SGsVIeEOaAqho01ayW2Ta8he+eLTd+gvNVLK3hVg6i/tjoGqlyJwHH+pNQDiJdIkGCsvv+6RvP5l5/0krh9oexzo/V9ie6KlQLV/h6oDMGau3N4bbyrp3vrfWFiHZurf3pNRn8QwinnL7eIIn6oMXBse+UTh4sMCbLJuW4jW47v+1+8ZJARRXxGAUeQuTIER4e/DSDkuezoa0jgj7LMb/5N9UDZkl7SGs9qTSnwIJlz0KgeZDUF2++3PgJzldxT8ysIM9mhVs4Bh7yqhr/OyvOeu1KXnmyRxWIPRvroZyxrUvr787V+WO/S2U3tcFGG1zcuh82bor/vLTr9fT/lt6lshz8AOvne2t9IaKdutb+9MscMgS1Njrt7b1+sXNlBj36maMRO/QT40sXPW2OysLcjIU5Bt+Zo7I2/2AyXmjOM9g6R2VS5ufOUTkf25zPUr/21NSTnvox17ny1M+lCb+bn/pZGcNdmqMyfRJqeY6Kuc5JGbpJsctTgaZ1fzgnnKNCdJOntU/fdqX9udTumQ8knD2NOV/0b8xR+cWBimyyEUwAAByvSURBVNZ9ZcHwb7adq0/9aD1/hPryRMnpUz+TSZw3P/UDnaTTR1Ef99TP+frOymt8F4vHaP7Z+cSxOvWuNKiX1n9+PDCbWDZMCDb/rQabV7Zjbm/+1M9ioKJn9cesW8b2kvTy+VmrF3zqh2iz/QUqWl9qfxbvXcZ9yfz80sMAfyVQ4Sv06YkUpASit/ptgp2/Er/J0BavH8MmIt7z94+v0Kd9UgWGx2LehoXgX4Dsc48/UdAg+8wQ/GOQQkR/BzMqRET01njP3z9mVIiIiOhXYqBCREREu8VAhYiIiHaLgQoRERHtFgMVIiIi2i0GKkRERLRbDFSIiIhotxioEBER0W4xUCEiIqLdYqBCREREu/XfLQsLIZ5Vjod7p7ISEdF9eM//vW4KVN7ltxT4uw9ERH8H7/n7d08gyaEfIiIi2i0GKkRERLRbDFSIiIhotxioEBER0W4xUCEiIqLdYqBCREREu8VApcngCwEhBKR6dWGI/gYlBQQvOCLaQOiND5+/03Pqt5a1yXx82SdEzhMLRUSGBpn/Cfw7IbBeXRZ6d+/UPv1V95wjZlSaDJ9hDlU1ry7JFQpSCAg/Q9Nk8P0M95e4QeYL+NmL911JCCEghMSP9rFftd0X2lcmI0f4+Yh6fKcmgy98PO8y2Ml1NtGWSYi9lYvo3C8PVLrGffg3b5AaZJ8hnLKEE36u3KgUpHETU/LnLuwm89vABABUAZXW0FGFwyEEgiOsfh/8bw5bqS+ETonTTV3ate3dUQ4nQp16ABQeGi8qOR6/zdtd3w/z3D+sHhhB59PrVpNBqhT1D6YOlTSvP+O4dnWvdEJ83rzP02vyJk0Gf34fsAKcSgfhl/HXa3XnrEgXlt90nd1x/awW6VJ9shCcSiQA8qoyv7S8H+ZxWzqGRE900yv034uCFG7buHc3iCbzcRASpY7Q3qotBKcuFaVPryroNk6EkwMAEbSOjA+MffjGOvVOhrus4AQd7GG7dxzPmzXIPjME/06wAFRXl7+TFeD0w9XciTR01DaaxVEPw6uN/QEdWQA0/jU76NHPrwUnetwtYUfX2ZSDSGtEkz89cL+JHuT3ZlSaCgoeguPYi7GCCAliFH1XwJhIu5z+b5D5LmLkCA9mD64YMzWTLtCYTj2bnDsMM4jLPbVhOR9f1fyjcd1jT+lyT8z8zrjMLNNkftk8Jlt6lEpCmL3bavz+pDe3uv/TYzZ+1u2XlMvlnH1fZivbBVDIpXN8ZbuzTTWZDzcG8vBgrH+pHsy/f6H3r74QOhECa2n9V8o321+1uI/m4TfL1JdxLJuSAr6UK+feqC9SbsxmGOX3s1kQpvB1OAz7dugr+rynvti7n1+TDTLfLE+3T2qp168gDyFyxHD7z8x6Ocn4XMiQXLhGlupak/ljnVESwpeQw7mdHcu162dNV85s9fyv3Ktu2u+F4wagyvzzfZh9v8n8HQ010rv6vYGKdUTg5QgP5g2660E4QH/xIa2htUaZxHDPLtA+PeohrcdJf3lY4ag1dJ3Ci91h/UoeEDoltNbQZYLY7S7gJoPvxkhKDa1rpAhxWLp4J8v9g61y4yMfbpyg7LaL8HA1TdxkPlx05alTKFdCdTd61e13uw+yu9EoyEOGoNbtMbmWllcSQtqo9Xhs4gz41+1/3g+nXdj/yTHTJZI8hJmBj5WNulsfhnKei8MK0XBsjGG8PER17LbrxXA3bnfOCk4oE8BL6yGFv1YPtlJFjOToLK7/6nGZHOcDpF0P+yg3j4k4+EjHrn4eYziGnrE9JV3ESVuW2laIt+ybPCALujr2D8iGL12qf1ssX5Nn7ABRcr6/UZ3CQ9JmVZsMvquQdvW9Tj3E8lpwfuEaWalrZ9oD3S2XT4acFq+fa/IQmW3cx4ztLtbRm/d7dtzakiLDv26bO5lrRL/W7w1UuhR+GzAs9ByaCgoJou5O53yk8PIMxZarLTm2F6t1ROD1f1QoYgwND5wPpF6OqgJQVci9FB9OV64oAeLivOe7tNzwUQ4v/ei2296E4+JSy9igyPKxPFaAk47gdMdlGC+3bAxNlSoQewH6JJQT6fVx9SqD7wLlKYC5hNfPnXGOGEp/Yf/boYG+BDZsDxOL61swPTY5suFEJjh22z2OJ+vqdjdZrAdbNaiUB9te/nTzcbFteEM9tmDfMsRQSHziY2zsV+u1h/SjD6iii+fB/M6QzbTMoOFC/Xug6stHcYwur9sKcDKCbGvLwbt4jSzXtXPry22t7/P1Te5j5r1l6Zx+Z7/PjOfXOW4vKdF3/OJApeNEXa+0zyp0WY6qQm4ud8MN01trXQAjKDogzAFVNWiqWUBh21i6jZ0tN36C81VcaxkrVPnKR5O0rzv0kNe3fy7OgCAxhtE6jn0e2Fzc/8nwW3vMrq1vyepyno3Fs3Vlu1tcqgfXXTg/wMOOyyUxjpNAdHF/muqbkyYdrBZxpf49Tg5l/9v0uoHJZF/3ekkuXiNrde2G5b51Xi+sb62O3rrf5y6cX6IH+72BipLnY6PdcFBV4TxY+PYN2eQN6dT+3ymwznss8yCpL95qz+a8p1xdbOWA9SyBghyGYbphhavbP5dEAYKPfjjpsvX9b5+66off2lT45iJMjI+Xnwd15x633atW69WlLM7PlG/Itl3y7YzH2hNc6/Vv7pbAeWo6N229iHIcTu2HF6/4XvbhyfJqnAO0cm+Z+MZ+f9f1+xTRdb83UHGOSObzBtQXwrxLt1s2HIzj+eorRG6kdL+xQRwTY7y56xFLhTYoGsb8G2QyHlOy8zLPl+vYtoc8/BoeD5TxtYamDW6G4aGVd0U0mRx7tLY9Gf66+s4NK0CUbJgTsXX/1de3MhsAkGdFO0beFMjyjQ3VA7a7pj/uTZGtNBwWbKcLmq95UPnGulAg27y+ab2e1JeN3+nr65Lz9fVZunbochtjqE8V38zQTK+3VbdeIz9izGyqYuXaWrVxv28xHJ92OJzoXi8LVObvV3j8+yMcRLoEXDPFqYwJeO0EMYTt0wdunJzNt2jZsL35Uz8rW4xqpMptt9VN1I0cdO9p6OfKHBBi7V0WDiJjuSpIMQ4rn9qJcvN131AepzwhsBx8pN4wRPWJaJxL079P4tB+5m5454YTXXoHzVD4lf1v56vk3TkQxRFlgm+9fC9xKhwm+3lp6e9ttw0WD1fqqoXgXztxsT2+wWrGwDkmk3lG4/rxsOMybCsqkXRlEp9AcEMn2vzudH/Wn2ia1L3J9i7Xv3/DZ5cKaV6T7fHGcKzsy9mnroPiCgnlfLSTXkW3vSiFZ2YnFr9/+zVyvyvvjfESQN5Qnm/tt3HcLq47aifXHgSEKGA/LVX5Di6/x6sZnppaC3avvy9oMVD+je+50RvdsOgGtU496KR84CoNjy0r7dtz69Jz1Tr1PJ3Wry7HDcpEA4nuD3edJu9V/je1epzLRMNL9V8/Bfu755c6AbRnnLQ69cZrp061N5y39h7mTU5w+33g8v2hTKAxv/nVqfaMa3Qv7jlHL8qoVKjy9SceiP4GC8G/ANmFRzsn7+B4idn7XFyFtO6fpmlQVPYdw6W0DY/z27n2Hi8rwGnI4LdPfw1vCG4y+MIFyvX5W3/Na36UsMngH8Jx7N5LUS8Ou3wPf6CKiOjv2N89v0Hmt0/rJaW+MkzfLpsF9ex1EApSSNgX3hekpGjflWVuoMngHypE+srj+T/s/X6UsKqQo591fuEFaERERG/nynu8ekp2rx8Y34Vzs37uWf/PTAL8Eq8JVJz292qG39tZewHan7THX1olIqKbrb3Ha/55iesTlSfvHzKWTcrJKzF0nS6+p+ud7efx5K0vS/rtvvWLxkREtBvX3uM1Z9vwrv16vBn07GxY59leEqhMf6iqfY5/eHX0Xii5+gNvT91sET8pu8RMDRHRj7j2Hq/5jzcW2Z3v8frdXhKoWMEJJfpxtcNzMghrz5Jvesa8QSbNpxvWTX+V9vvLdAvCVSnKVK3/oNl3LWVqlqJ+IiK605X3eDkR6iBr3/0kBA6hs/IeLwJe9dTPkwkhoOt0eebzw2dEK0hR4Li2PiUhiuN0VvaOKClQHK/NSici2q93ap/+qvd76ucFlBSTVFs1vBVwOrlp8rbAC5+NQygOPlK18hr5LjPT/fJsm+6TkP7y+s239Y7rb4dsxsTH5bcVmusYvzN9F4aZRHE+UqirP21PRET0Gn8iUFFSQNo19JBai5HhH7TW7eue+xduKdmm4LoJS6X5eyVK4pAFqLsfUjNfG28dA6D/rRlTUyDDbNwxj4Go/6E58zdU/Pb1192sbYSHbcNF5uYyv32mfphh3g5xKdm9tl73j8sZgY51RIDxt0uIiIj25NcHKlXXeE/nwIxvDHSOxrv/Jo9Nt7+90lOFOeHXQaSNl/BYNpyl38qoKuSOPRt3TND+lmD7NsJW+wNsw/qtANHNv+3SrmP4oUIrwElHcLpfE06iLkhzPpB6xo+43fLjeERERD/slwcqMTIESM6eonFgL85amg6RHIafrG0b+1st/kz9hcewhx+hEwJujPGVyptUWP5F9fnf219VJiIiege/PFBJEAUBPjY+RdNkn+MQidaoh1/+/F7jbt34paTU0xf3LM1wbaqVJ5Zs2Itv+Zn//XtBFxER0Sv88kClZQURklhe/Lnscwpf4ZiKsG0P+TAPpf357vFVMBXUUqbEtuGpasNE1XYYKB4mtbbrN995EhfdXJYiW3k9chtM9cu1j2H7yJru7/26u2f5xx/LalAp/kAkERHt058IVAAHUemMk2ZXWEGEJA+7Z9sLHMsE6AINKzihdPrPXKi0Hh7pbYoMWHph3Q0TVefrj5N+Xo2F4F8Kr/s9h08Eq7+o6UQ1UuUOv/fglO08Gifqfk9JCAg3RlIa82uWJvwSERHtxO99j8qPlZXvUSEieqV3ap/+qnvO0X8PLsufo6QLlHr95XFOhLIQkGqHwYCS7ePMeysXERFRhxkVIiJ6a7zn7x/fTEtERES/EgMVIiIi2i0GKkRERLRbDFSIiIhotxioEBER0W4xUCEiIqLdYqBCREREu8VAhYiIiHaLgQoRERHtFgMVIiIi2q2bfutHCPGscjzcO5WViIjuw3v+73VToPIuv6XA330gIvo7eM/fv3sCSQ79EBER0W4xUCEiIqLdYqBCREREu8VAhYiIiHaLgQoRERHtFgMVIiIi2i0GKk0GXwgIISDVqwtDtERBsn4S0R8l9MaHz9/pOfVby9pkPr7sEyLniYUi+qYm8/GJfzgF1quLQrRL79Q+/VX3nCNmVJoMn2EOVTWvLskVba9a+BmaJoPvZ7i/xA0yX8DPXrzvSkIIASEkfjRp8OjtPmU/GhRZjjwrHnC+56vO4Asfrz79RESXvC5QMYZcntdAdY376nYaZJ8hnLKEE36u3LAVpHEzV/LnGvYm89vABABUAZXW0FGFwyEEgiOsfh/8bw4LqC+ETnljT31te3eUw4lQpx4AhYfGi0qOx2/zdtf34+q537wfCnJjnW+yT4ROidIJ8fngeqe+QjjlCebpV5JDTESbTdoxsXq/Wbp3KDl+b/WaGzo/5/+kmrURC9s8+967Xtx6oxsW3aDUCaCTsv2/OvU0+v95gLas7Ta8tB7+XqeeBhJ925ZKncDT/WrKZLrOZ6pTT8NL9c9sbatap9547q7//YXK5KHH71Hnvkx2dpwmSp3cfI0QvdZj26eN6lR7mF7LZYKze06ZQGOpLeqXq1PtGW3MmjLBWTt5qY1Yus8sreOn3HOOXpNRUQXipBzmhFjBCfrRE0SaCgoeguPYXbSCCAliFH1QeTWr0yDzXcTIER7MFHkxZmomEWrbG1+Mks3I+FIvf1jOx1c1/2hc9xidX85kLEfts0yT+WXzmGwZXlISwhw+qMbvT3oQq/s/PWbjZ91+SXmlN9Atl61sF0Ahl87xle3ONtVkPtwYyMMD/Kxpe0i+b2xvbX3z4maQKsWH0x8WAV/KlWO+Up+aDL65LxczR+a5Nr6zWvcdfKQKkuNBRJdVFXIkOBpNl/ORwsszFA3QX78uSpTJ/Ks54NhtVtyy4SBHNbvfP4MTlUhi+X7DvT8RDc3Vqae9NNUJ2kjz9izHZW1Z2x4+sNZ7nWZcliLhcblpRmUo7yyinkSrZaLRf2+yXFeupUItLdeVaZINWlhueXVGpqpOtYdEl93yQ3Q/iea3ZI+M7U0yFtPybt3/aYRvZtourG+hPNNj0y1XJsb5v227S8fTPB7z+rK+vvNzYh7T79cn45pZzRxN92WsD1fqfp1qb3eZPKJ1j2yftiu7NmxbNmRyLy2T5XvWlXXcm1G59Pdnu+ccvWyOSh5msGsNrTXKJIb78LEzC8FJQ5cJYnepV1pBIUHUDdBPI+ErkiMcALCOCLz+jwpFDCR9eO18IPW6KLmqkHt9L9pCECVAXJxncJaWGz7K4aUf3XYDtKu4dMzaSZhDeawAJx3B6Y7LMC/FsjF0CFSB2AvQJ6GcSK/PX6ky+C5QngKYS3j93BnniKH0F/bfibSRTbNhe5hYXN+C6bHJkQ0nsu/xWDiOJ+vqdjfpe0Q3rK+qcjj27JjeWp+2agpk+djjGzKX1+q+ZcPJK/xAB4/ojTmItEadAuGhb2M2Tk53IugScIWAOFSI9HSu2L2UFHBjjG3fQx6+eJ3XTaZNouHEOMeVhvsRnAhatwGRrlMot6tIVYXcXM5ssK/wbHv1szEoOiDMAVU1aKrZntk2ltqxs+XGT3C+imsta4UqX/loMkHLRXx1++fiDAgSYxitc9YIL63X3P/JEER7zK6tb8nqcp6NxbN1ZbtbTOrBpvWdn8ez9cws1afN5nV87e831H0imrKC09jGlA7Cw/WJ8koKiOLYfe+Iou9ET+7N33/IxIk0ygRIyq5csw7lu3lJoGLZDqCq50Z4Sp7PabCOCPpe6TxYaKoHBEoe0i5L1P87BVa7v6aVBuRsufETnK/iWsu61qtXkG48VmBdDpmK9e2fS6IAwUcK5V6/mNb3v33qCmndlaVG+p3MBswGfDkYmHrcdm9b3/l5vGy5Pp1tfW2HVwLi59R9or+lyfzzpwCdI5INT/1NsqVwcOwz5GbHWkdP6EAoFLGHC32jXXpNRsU5IjEnHMl4TH8/chuxO5vQ+oUw706SZcNBPEwaVF8hcmPY4xsbxDHJEX51G+x62FKhbRjyEO1HF/bXOSKZL9exbQ95+NU2KE0GOanoS9pGcRgeWnlnRpPJIaPSlnMcAlDyyuNsVoAoia9PvNy6/+rrW5kNAON7RpoCWT6dRH3VHdu9dX227W3MilyoTwAwTApvh/gWdXV8rALdo4zX6n5TQa1loogIAGAdA2D2Wov2furgciLYCEwA9IHLpczqoyjpIjZGM97GT0yEWdRNHATWJrF+31jW0piwuzDpySzD6oTefrJm+93ppKj5xMtxAi+wNHlqw/4ayyXpdFJj/5jbdN2XHguelmcyqXJYTzn9/tVyzrfXT8Bd+/uV9Zp/T0rj+F5Z37w8SXK2n/NJppPJxZu3a2ypO25eWq9Mjlta39lKzs7pd+rTeA49naYXHsNeq+MX6v58wi/R3j28fdpqch2ttyPn94Pptb3lkeHVybST7Y/3V7O9uGU7z3LPOeIr9OnNNcj8A6pIv81PICgpUBz3Wl4FKQocn5J2JnoO3vP3j6/QJ3ojTlQCG+b2vIKSLlAySCGi/WBGhYiI3hrv+fvHjAoRERH9SgxUiIiIaLcYqBAREdFuMVAhIiKi3WKgQkRERLvFQIWIiIh2i4EKERER7RYDFSIiItotBipERES0W//dsrAQ4lnleLh3KisREd2H9/zf66ZA5V1eUczXKRMR/R285+/fPYEkh36IiIhotxioEBER0W4xUCEiIqLdYqBCREREu8VAhYiIiHaLgQoRERHtFgOVJoMvBIQQkOrVhSEiIiKT0BsfPn+n59RvLWuT+fiyT4icJxaKiIie4p3ap7/qnnPEjEqT4TPMoarmKatXUkD8cKrmFdskIiJ6hpcEKkq2Qy3TfxKPb1oV5MVtNMg+QzhlCSf8RHYpVjGGiIQQEH6GLaGNE9VIlby87lspub79JoNUKWqmh4iInutau6Dk+Nli51FBCn+9fTC/P/snVTsasNYWLLazb9qBfUmg4kQaWvf/aqQe4KUfeGzTqiCFC5XWw7bqVMGdBCsWgpNG5DiI9AmBdWF1VoCT1tB1Cs9LUZ8CXFrc+CKC05V1P5IV4LS5bERE9C1NBv8QwinH9qx0Qhz6wKHJ4LsKad21c8qFP4lI2jYqvrQNJxrXnQBIyuH/t/RFk9JsazVKuG8ZrLx+6Ed9IUSKf49uyZsKCh6C47heK4iQIEbRn6dJNHwho2NEtbJY/2wa2TbI/KVIu/27lNci7W65bCyjPwu7C7lQdiXfsiISEb2VqkKOBEcjYHA+Unh5hqLpP3dgWwBgwXaAvKraBZsMvnCBskTyg0V2ohJJ/OAM/w94caDSIJMxkugJGQDriMDLER7Mp3kcREMkqiAPIdBlXMokhruUQmsy+C5QdhHpsQqRTz6Lu6i1RooQh25jSh4QOn30WyLJQ3wZ8UOsbNRaQ5cJcKHixGGFqMvkwByeykNUxz4jFcNlcEJE9HOcIxLEcM2hGyvAqc/Od5+3HeMGlQI82zaW25YVeXChcUxy9PHSu3htoNJlUz6ecrLaYR1dJojd6bgegC7jkiDqMjmTSNjQFBny5DgMSzkfKbz+w6pC7vXltxBECRAXUOiGt4ZaaMP2puv1gmMbnDnHixH1MCRmBYiSHNlQwD6St3AMvNXvExHRM7Qd3zoFwkPfxpjzTRxEugRcASEOqCKN0w/NAVBSwI0xtn0b51Tu1UsDFVXEY4P9LMYYn65TKLerSFU1ZkYAwLJX58gMUfBMU82yGLY9BjGTYaUDwny6qGNv2+vV5Twby6UiIqKfYgWnsY0pHYSHbiheSQhR4Nhn44sNk1knk2e//4CJE7VzWoY5Km8+b/GFgYpCEU/nkDx29QtzNbrhoKrCNKgAugzLsnwlT2bZs9BmCH7ap4kwTORtJwx/x/jYdJs6JCKi12sy/2zeYJshV6iatiMOMxt/HDPuq8yOtY4e/IAJ0Le7K33v3XpdoNJUUMNEoydwjkhid/q2WfWFMO9OkmXDQQzZVTT1FSL3AszjJusYwDPmkKgvY46KbcMb5p60823Mijnd7vd2I8+KbgZ5gSx/YmBHRESbWcdgOm8QQJNJxF27Ng9MVBG/PBOupIs4iX7uKdQHeV2gUlXIn3rSzPHB7p+rkNb9o8IOonZwEUIIuHGCcik9ZgU4lc4wBlnYxhwVK8BpmANzQIj+/SXtfJW8W7cojigTfOulcolT4SAExCGEU/7gY85ERLTOCnCqA2SHsY05hA7KPhPiRN0rMcTlNuZeedi2EQtPn5rzM4UQcFEacyffB1+hv1sNMr+dgPWG9YqI6Mf8jnv+78ZX6BMREdGvxIwKERG9Nd7z948ZFSIiIvqVGKgQERHRbjFQISIiot1ioEJERES7xUCFiIiIdouBChEREe0WAxUiIiLaLQYqREREtFsMVIiIiGi3GKgQERHRbv13y8JCiGeV4+HeqaxERHQf3vN/r82BCn9HgYiIiH4ah36IiIhotxioEBER0W4xUCEiIqLdYqBCREREu8VAhYiIiHaLgQoRERHt1u4ClSbzIYSAVO1/+1nz6iLRHjQZfCGGukG/gYLk+SSiK3YWqDQoMiCtNY6FwCEEgqP16kLRHlgB/qUeklIjcl5dGHqEJpNQac3zSUQX/R8lBTKdlqmvvQAAAABJRU5ErkJggg==
- Mẫu và phương pháp ghi sổ (kèm theo Phụ lục số 02)
(3) Thứ ba: Báo cáo tài chính
- Danh mục báo cáo tài chính
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
- Mẫu, phương pháp lập (kèm theo Phụ lục số 03)
(4) Thứ tư: Kế toán và lập báo cáo thu, chi hoạt động xã hội.
- Công đoàn cơ sở không được tự tổ chức huy động đóng góp của đoàn viên, người lao động cho các hoạt động xã hội, từ thiện.
- Đối với các nội dung huy động đóng góp do Ủy ban Trung ương Mặt trận Tổ quốc Việt Nam hoặc Tổng Liên đoàn Lao động Việt Nam và các tổ chức xã hội từ thiện được phép theo quy định của pháp luật kêu gọi đóng góp cho các hoạt động xã hội, từ thiện như: ủng hộ vùng bão lụt, thiên tai, hỏa hoạn, các quỹ xã hội của công đoàn, hỗ trợ cán bộ, công chức, người lao động tại cơ quan, doanh nghiệp bị tai nạn lao động, tai nạn rủi ro, bị bệnh hiểm nghèo, bệnh tật kéo dài, gia đình bị thiên tai, hỏa hoạn phải thực hiện theo đúng hướng dẫn, quy định của pháp luật và của công đoàn cấp trên, đảm bảo nguyên tắc tự nguyện tham gia của đoàn viên và người lao động, số tiền thu được và số chi ra (nếu CĐCS được ủy quyền chi) kế toán công đoàn phản ánh đầy đủ vào sổ theo dõi các khoản phải trả, chi tiết theo từng loại quỹ huy động. Cuối năm lập báo cáo thu, chi các loại quỹ huy động với Ban Chấp hành (Ban Thường vụ) công đoàn cơ sở và công khai đến đối tượng huy động, công khai tại Hội nghị tổng kết hoạt động công đoàn hàng năm của đơn vị.
(5) Thứ năm: Lưu trữ chứng từ kế toán.
Tài liệu kế toán phải lưu trữ ít nhất 10 năm gồm:
- Chứng từ kế toán sử dụng trực tiếp để ghi sổ kế toán và lập báo cáo tài chính, biên bản tiêu hủy tài liệu kế toán lưu trữ và tài liệu khác có liên quan đến ghi sổ kế toán và lập báo cáo tài chính; tài liệu kế toán liên quan đến thanh lý, nhượng bán TSCĐ, tài liệu kế toán và báo cáo quyết toán vốn đầu tư XDCB hoàn thành, tài liệu kế toán liên quan đến thành lập, sáp nhập,... của đơn vị kế toán, kết luận thanh tra, kiểm tra, kiểm toán của cơ quan có thẩm quyền.
Tiêu hủy tài liệu kế toán:
- Tài liệu hết thời hạn lưu trữ được tiêu hủy. Chủ tài khoản thành lập Hội đồng tiêu hủy tài liệu kế toán, Hội đồng tiêu hủy lập danh mục tài liệu tiêu hủy, Biên bản tiêu hủy tài liệu kế toán hết thời hạn tiêu hủy trước khi tiêu hủy.
(6) Thứ sáu: Bàn giao tài chính.
- Bàn giao tài chính khi thay đổi chủ tài khoản, kế toán, thủ quỹ.
- Bàn giao tài chính khi Công đoàn cơ sở giải thể.
(7) Thứ bảy: Về sử dụng phần mềm quản lý tài chính, tài sản công đoàn cơ sở
- Tổng Liên đoàn Lao động Việt Nam xây dựng và hướng dẫn thực hiện thống nhất phần mềm quản lý tài chính, tài sản công đoàn cơ sở.

Từ khóa: Công đoàn cơ sở
Ngày đăng: 25/05/2022