Chart of accounts

Grouped by class. Balances are shown the way an accountant reads them — positive means healthy, whichever side the account normally sits on.

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Assets

What the business owns. Debits increase these.

Debit-normal

58,487,582,479VND

Assets accounts and balances
Code	Account	Identifier	Overdraft	Statement
111	Tiền mặt	acct_01M317JP1DTENQCBXA9ZXQWJKS	Blocked	Statement
1121	Tiền gửi ngân hàng — VND	acct_01M317JR2Y108JT44EMTYK75VW	Blocked	Statement
1122	Tiền gửi ngân hàng — USD	acct_01M317JTBSV3X3GV3PYRF2VZ7V	Allowed	Statement
131	Phải thu của khách hàng — VND	acct_01M317K6FFYQWCD9B3X66N9S4P	Allowed	Statement
1311	Phải thu của khách hàng — USD	acct_01M317JWPE0FAMAVRW71DTAA4C	Allowed	Statement
1312	Phải thu của khách hàng — EUR	acct_01M317JYQY774SW81HFQFDVVD8	Allowed	Statement
1313	Phải thu của khách hàng — AUD	acct_01M317K0SF0YJY2FC7R2CC408X	Allowed	Statement
133	Thuế GTGT được khấu trừ	acct_01M317K321M28Y693QCY4ETZ8X	Blocked	Statement
152	Nguyên vật liệu — đá khối	acct_01M317K8F7074EP3XA738GV0RZ	Blocked	Statement
154	Chi phí sản xuất dở dang	acct_01M317KB17QD32BZN3J036ZYCJ	Blocked	Statement
155	Thành phẩm — đá đã gia công	acct_01M317KD8B888QXQ2NHG2YTPTB	Blocked	Statement
211	TSCĐ hữu hình — máy cắt, máy mài	acct_01M317KFETJ12N27XRYAHJ2EWF	Blocked	Statement
214	Hao mòn tài sản cố định	acct_01M317KHTK8QB5TBT1NW9VYGFC	Allowed	Statement

Liabilities

What the business owes. Credits increase these.

Credit-normal

Liabilities accounts and balances
Code	Account	Identifier	Overdraft	Balance	Statement
331	Phải trả cho người bán	acct_01M317KMG8SKG1AVYGHJ6BZ1GW	Allowed		Statement
333

Equity

The owners' residual claim. Credits increase these.

Credit-normal

Equity accounts and balances
Code	Account	Identifier	Overdraft	Balance	Statement
411	Vốn đầu tư của chủ sở hữu	acct_01M317M2DSMGJ099T71D5EYAVP	Allowed		Statement
421

Revenue

Income earned. Credits increase these.

Credit-normal

Revenue accounts and balances
Code	Account	Identifier	Overdraft	Balance	Statement
511	Doanh thu bán hàng và cung cấp dịch vụ	acct_01M317M7FDTB6E7JCGTJWDVG7S	Allowed		Statement
515

Expenses

Costs incurred. Debits increase these.

Debit-normal

Expenses accounts and balances
Code	Account	Identifier	Overdraft	Balance	Statement
632	Giá vốn hàng bán	acct_01M317MC70X268YS0XX3HE3AST	Blocked		Statement
635

Accounts with overdraft blocked cannot be pushed below zero. That rule is enforced by a CHECK constraint in Postgres as well as by the service, so it holds even for a writer that bypasses this application.