{"id":999978269,"date":"2025-09-01T15:50:06","date_gmt":"2025-09-01T08:50:06","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999978269"},"modified":"2026-09-07T10:43:55","modified_gmt":"2026-09-07T03:43:55","slug":"how-to-make-excel-financial-report","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/","title":{"rendered":"How to create financial reports in Excel 2026 + Files with formulas"},"content":{"rendered":"<article class=\"bizzi-bctc-excel-guide\">\n<p class=\"bizzi-lead\"><strong>How to create financial reports in Excel<\/strong> It will be easier to manage if you don&#039;t start by &quot;typing numbers into a form,&quot; but follow a clear flow: closing the books and checking the Trial Balance \u2192 mapping accounts to indicators \u2192 preparing B02-DN, B01-DN, B03-DN \u2192 completing the explanatory notes \u2192 cross-checking before finalizing the report.<\/p>\n<aside class=\"bizzi-callout bizzi-callout--primary\">\n    <strong>Download the practice file:<\/strong> Bizzi has prepared an Excel workbook based on Circular 99, including sample data, linked formulas, and a PASS\/CHECK sheet. You can download the file beforehand and open it alongside the instructions below to practice each step.<br \/>\n  <\/aside>\n<section id=\"tai-file-bao-cao-tai-chinh-excel\">\n<h2><span class=\"ez-toc-section\" id=\"Tai_file_bao_cao_tai_chinh_Excel_co_cong_thuc_theo_TT99\"><\/span>Download the Excel financial report file with formulas according to Circular 99.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>This workbook is designed for learning and practicing how to create financial reports in Excel using a controlled data flow. The file not only contains output templates but also includes BCDPS, mapping tables, adjustments, and cross-checking tables to help users visualize the data&#039;s progression.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Tai_file_bao_cao_tai_chinh_Excel_co_cong_thuc_theo_TT99\" >Download the Excel financial report file with formulas according to Circular 99.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Truoc_khi_lap_doanh_nghiep_dang_ap_dung_TT99_hay_TT133\" >Before establishment: Is the business applying Circular 99 or Circular 133?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#File_bao_cao_tai_chinh_Excel_can_nhung_sheet_nao\" >What sheets are needed for an Excel financial report file?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Cach_lap_bao_cao_tai_chinh_tren_Excel_tung_buoc\" >How to create financial reports in Excel step-by-step<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Buoc_1_Khoa_so_va_chuan_bi_Bang_can_doi_so_phat_sinh\" >Step 1: Close the books and prepare the Trial Balance.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Buoc_2_Mapping_tai_khoan_vao_chi_tieu_BCTC\" >Step 2: Map accounts to financial statement indicators.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Buoc_3_Lap_B02-DN_%E2%80%93_Bao_cao_ket_qua_hoat_dong_kinh_doanh\" >Step 3: Prepare Form B02-DN \u2013 Business Performance Report<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Buoc_4_Lap_B01-DN_%E2%80%93_Bao_cao_tinh_hinh_tai_chinh\" >Step 4: Prepare Form B01-DN \u2013 Financial Statement Report<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Buoc_5_Lap_B03-DN_%E2%80%93_Bao_cao_luu_chuyen_tien_te\" >Step 5: Prepare Form B03-DN \u2013 Cash Flow Statement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Buoc_6_Hoan_thien_B09-DN_%E2%80%93_Thuyet_minh_bao_cao_tai_chinh\" >Step 6: Complete Form B09-DN \u2013 Explanatory Notes to Financial Statements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Buoc_7_Kiem_tra_cheo_truoc_khi_hoan_tat\" >Step 7: Cross-check before finalization<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Checklist_kiem_tra_truoc_khi_hoan_tat_BCTC_tren_Excel\" >Checklist to review before finalizing financial statements in Excel.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Nen_dung_cong_thuc_Excel_nao_khi_lap_bao_cao_tai_chinh\" >Which Excel formulas should be used when preparing financial statements?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Vi_du_du_lieu_mau_trong_workbook_Bizzi\" >Example of sample data in the Bizzi workbook<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Nhung_loi_thuong_gap_khi_lam_bao_cao_tai_chinh_tren_Excel\" >Common mistakes when creating financial reports in Excel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Khi_nao_Excel_phu_hop_khi_nao_bat_dau_kho_kiem_soat\" >When is Excel suitable, and when does it start to become difficult to manage?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Cau_hoi_thuong_gap\" >Frequently asked questions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/how-to-make-excel-financial-report\/#Thuc_hanh_voi_workbook_BCTC_Excel_TT99\" >Practice with the Financial Statements Excel Workbook TT99<\/a><\/li><\/ul><\/nav><\/div>\n\n<div class=\"bizzi-download-banner\">\n<div>\n        <span class=\"bizzi-download-banner__eyebrow\">XLSX \u00b7 TT99 \u00b7 HAS A FORMULA<\/span><br \/>\n        <strong>Bizzi \u2013 Excel Financial Report Template TT99 2026<\/strong><\/p>\n<p>There are sample data, account mapping, B01-DN, B02-DN, B03-DN, B09-DN and verification sheets.<\/p>\n<\/div>\n<p>      <a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/09\/Bizzi_Mau_Bao_Cao_Tai_Chinh_Excel_TT99_2026_Co_Cong_Thuc.xlsx\">Download Excel file<\/a>\n    <\/div>\n<figure class=\"bizzi-figure bizzi-figure--wide\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/09\/workbook_excel_bao_cao_tai_chinh_tt99.webp\" alt=\"The structure of the Excel financial report workbook (TT99) includes BCDPS, Mapping, B01-DN, B02-DN, B03-DN, B09-DN, and a verification sheet.\" width=\"1672\" height=\"941\" decoding=\"async\" title=\"\"><figcaption>The workbook is divided into sheets according to each task: data entry, mapping, report generation, and cross-checking.<\/figcaption><\/figure>\n<aside class=\"bizzi-callout\">\n      <strong>Note the scope:<\/strong> The file downloaded above is designed according to Circular 99. If your business is applying the accounting system according to Circular 133, you should not simply take the Circular 99 file and rename the form; you need to compare the reporting system and corresponding indicators with the currently applied system.<br \/>\n    <\/aside>\n<\/section>\n<section id=\"tt99-hay-tt133\">\n<h2><span class=\"ez-toc-section\" id=\"Truoc_khi_lap_doanh_nghiep_dang_ap_dung_TT99_hay_TT133\"><\/span>Before establishment: Is the business applying Circular 99 or Circular 133?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>This is a necessary step before building formulas or mapping accounts. Circular 99\/2025\/TT-BTC guides the Enterprise Accounting System and is effective from... <strong>January 1, 2026<\/strong>. For businesses falling within the scope of Circular 99, the financial statements will use the corresponding forms of Circular 99.<\/p>\n<p>In the Bizzi workbook, the main output sheets include:<\/p>\n<ul>\n<li><strong>B01_DN:<\/strong> Financial statement report.<\/li>\n<li><strong>B02_DN:<\/strong> Business performance report.<\/li>\n<li><strong>B03_DN_GT:<\/strong> Cash flow statement using the indirect method.<\/li>\n<li><strong>B09_DN:<\/strong> Framework for supporting the preparation of explanatory notes to financial statements.<\/li>\n<\/ul>\n<p>Sheet <code>B09_DN<\/code> The file provides a framework to help learners understand the data flow and prepare content; it should not be considered the entirety of the business description required for every company. The actual description should reflect the company&#039;s own policies, data, and key information.<\/p>\n<p class=\"bizzi-source-note\">Legal source: <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"noopener nofollow\">Circular 99\/2025\/TT-BTC published in the Government Gazette.<\/a>.<\/p>\n<\/section>\n<section id=\"cau-truc-workbook-bctc\">\n<h2><span class=\"ez-toc-section\" id=\"File_bao_cao_tai_chinh_Excel_can_nhung_sheet_nao\"><\/span>What sheets are needed for an Excel financial report file?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For beginners, a common mistake is combining input data, formulas, and final forms into a single sheet. When the data is incorrect, it&#039;s difficult to pinpoint whether the error lies in the data, the mapping, or the formula. Workbooks should separate each layer clearly.<\/p>\n<div class=\"bizzi-table-wrap\" role=\"region\" aria-label=\"Excel financial report workbook structure\" tabindex=\"0\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Sheet<\/th>\n<th scope=\"col\">Mission<\/th>\n<th scope=\"col\">What should users do?<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><code>Guide<\/code><\/td>\n<td>Explain the scope and usage of the file.<\/td>\n<td>Read before replacing sample data.<\/td>\n<\/tr>\n<tr>\n<td><code>BCDPS<\/code><\/td>\n<td>Source of input accounting data<\/td>\n<td>Enter the opening balance, debit\/credit transactions, and closing balance.<\/td>\n<\/tr>\n<tr>\n<td><code>Mapping_TT99<\/code><\/td>\n<td>Linking accounts\/sub-accounts to financial statement indicators<\/td>\n<td>Check that the mapping matches the nature of the item.<\/td>\n<\/tr>\n<tr>\n<td><code>Adjust<\/code><\/td>\n<td>Import data that cannot be safely inferred solely from BCDPS.<\/td>\n<td>Add cash flow data or make necessary adjustments.<\/td>\n<\/tr>\n<tr>\n<td><code>B02_DN<\/code><\/td>\n<td>Prepare a Business Performance Report<\/td>\n<td>Review revenue, expenses, and profits.<\/td>\n<\/tr>\n<tr>\n<td><code>B01_DN<\/code><\/td>\n<td>Prepare a Statement of Financial Position<\/td>\n<td>Examine assets, liabilities, and equity.<\/td>\n<\/tr>\n<tr>\n<td><code>B03_DN_GT<\/code><\/td>\n<td>Prepare the Indirect Cash Flow Statement.<\/td>\n<td>Reconcile beginning\/ending cash and cash flow adjustments.<\/td>\n<\/tr>\n<tr>\n<td><code>B09_DN<\/code><\/td>\n<td>Narrative support framework<\/td>\n<td>Add a detailed explanation of the company&#039;s actual situation.<\/td>\n<\/tr>\n<tr>\n<td><code>Check<\/code><\/td>\n<td>Cross-checking<\/td>\n<td>Only finalize the process when all critical tests no longer fail\/check.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<\/section>\n<section id=\"quy-trinh-lap-bctc-excel\">\n<h2><span class=\"ez-toc-section\" id=\"Cach_lap_bao_cao_tai_chinh_tren_Excel_tung_buoc\"><\/span>How to create financial reports in Excel step-by-step<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The procedure below follows the workbook&#039;s instructions so you can open the file and work through it step by step, instead of reading the theory and trying to guess the formulas.<\/p>\n<figure class=\"bizzi-figure bizzi-figure--wide\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/09\/quy_trinh_7_buoc_lap_bao_cao_tai_chinh_excel.webp\" alt=\"The 7-step process from BCDPS to financial statement in Excel according to Circular 99.\" width=\"1672\" height=\"941\" decoding=\"async\" title=\"\"><figcaption>Practice flow: BCDPS \u2192 Mapping \u2192 B02-DN \u2192 B01-DN \u2192 B03-DN \u2192 B09-DN \u2192 cross-check.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Khoa_so_va_chuan_bi_Bang_can_doi_so_phat_sinh\"><\/span>Step 1: Close the books and prepare the Trial Balance.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You shouldn&#039;t start preparing financial statements if the accounting data is incomplete. First, you need to review the year-end transactions, necessary adjusting\/transferring entries, and check the beginning balance, transactions during the period, and ending balance.<\/p>\n<p>In the sheet <code>BCDPS<\/code>, The sample data is organized by account with columns for balance and transactions. Before proceeding, at least check the following:<\/p>\n<ul>\n<li>Total opening debit balances = Total opening credit balances;<\/li>\n<li>Total debits = Total credits;<\/li>\n<li>Total ending debit balances = total ending credit balances;<\/li>\n<li>There are no longer any accounts that have been created but whose nature has not yet been reviewed and classified.<\/li>\n<\/ul>\n<p>If the BCDPS is not yet balanced or there are still accounts to be processed, modifying the formula in B01\/B02 usually does not address the root cause.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Mapping_tai_khoan_vao_chi_tieu_BCTC\"><\/span>Step 2: Map accounts to financial statement indicators.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This is the most important step when creating financial statements using Excel. Don&#039;t rely on rote thinking. <strong>\u201c&quot;One account = one line of report&quot;\u201d<\/strong> For all cases, an indicator may need to aggregate multiple accounts or sub-accounts; conversely, an account may need to be categorized by term, subject, or nature of the balance.<\/p>\n<p>Sheet <code>Mapping_TT99<\/code> Separate this logic from the final form. When you need to modify the classification, you edit the mapping instead of making numerous formula changes on each report.<\/p>\n<div class=\"bizzi-example-box\">\n      <strong>Examples of the principle:<\/strong><\/p>\n<p>Account 131 should not be interpreted mechanically as &quot;putting everything into a single accounts receivable line.&quot; In practice, accountants must also examine the details of the subject, the term, and the nature of the item to present it correctly. Therefore, the sample workbook uses mapping as a control layer, not treating a VLOOKUP of an account code as the entirety of the financial statement preparation process.<\/p>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_B02-DN_%E2%80%93_Bao_cao_ket_qua_hoat_dong_kinh_doanh\"><\/span>Step 3: Prepare Form B02-DN \u2013 Business Performance Report<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>After mapping revenue, expenses, and business results, check the above indicators. <code>B02_DN<\/code>. The goal at this stage is not just to obtain a final profit figure, but to ensure that the data is taken from the accounting records after appropriate adjustments and transfers.<\/p>\n<p>It is not advisable to directly transfer after-tax profit from B02 to equity on B01 just for the purpose of preparing a balance sheet. B01 must reflect the book balances of capital items after the closing\/transfer process.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Lap_B01-DN_%E2%80%93_Bao_cao_tinh_hinh_tai_chinh\"><\/span>Step 4: Prepare Form B01-DN \u2013 Financial Statement Report<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sheet <code>B01_DN<\/code> Summarize assets, liabilities, and equity according to the established mapping. This is where the relationships need to be checked:<\/p>\n<div class=\"bizzi-formula\">\n<p><strong>Total assets = Total capital<\/strong><\/p>\n<\/div>\n<p>If the two sides don&#039;t equalize, don&#039;t insert some manual &quot;balancing.&quot; Go back and check the balance sheet, mapping, unclassified items, and year-end entries.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Lap_B03-DN_%E2%80%93_Bao_cao_luu_chuyen_tien_te\"><\/span>Step 5: Prepare Form B03-DN \u2013 Cash Flow Statement<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This is where mistakes are easily made if you try to deduce the entire cash flow from account balances. The cash flow statement needs to categorize cash flows by operating, investing, and financing activities; some indicators must be based on transactions or detailed ledgers and cannot be safely interpreted solely from the aggregated balance sheet.<\/p>\n<p>Therefore, the workbook has sheets. <code>Adjust<\/code> To input the data that needs to be separated. With the indirect method, you still need to check if the ending cash and cash equivalents on B03 match the cash figures on B01.<\/p>\n<p>If you need a deeper understanding of the nature of each type of cash flow, please see the separate article. <a href=\"https:\/\/bizzi.vn\/bao-cao-luu-chuyen-tien-te-la-gi\/\">What is a cash flow statement?<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Hoan_thien_B09-DN_%E2%80%93_Thuyet_minh_bao_cao_tai_chinh\"><\/span>Step 6: Complete Form B09-DN \u2013 Explanatory Notes to Financial Statements<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The explanatory notes are not merely &quot;attachments to complete the set.&quot; This is where accounting policies, significant items, changes, and necessary information are explained to help readers understand the figures on Forms B01\/B02\/B03.<\/p>\n<p>The workbook provides a supporting framework, but businesses must supplement it with their own specific information. They shouldn&#039;t simply copy another company&#039;s description or assume a few sample lines are sufficient.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_7_Kiem_tra_cheo_truoc_khi_hoan_tat\"><\/span>Step 7: Cross-check before finalization<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This is an outdated step that lacks depth. The new file has sheets. <code>Check<\/code> This brings critical checks together in one place, helping users know which sheet to return to when a discrepancy occurs.<\/p>\n<\/section>\n<section id=\"kiem-tra-bctc-excel\">\n<h2><span class=\"ez-toc-section\" id=\"Checklist_kiem_tra_truoc_khi_hoan_tat_BCTC_tren_Excel\"><\/span>Checklist to review before finalizing financial statements in Excel.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure class=\"bizzi-figure bizzi-figure--wide\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/09\/checklist_hoan_tat_bctc_tren_excel.webp\" alt=\"Checklist for reviewing BCDPS, B01, B02, and B03 before finalizing the financial report in Excel.\" width=\"1672\" height=\"941\" decoding=\"async\" title=\"\"><figcaption>The verification sheet helps to consolidate important reconciliation relationships in one place instead of checking each report individually.<\/figcaption><\/figure>\n<div class=\"bizzi-check-grid\">\n<div><strong>1. Beginning Balance Sheet<\/strong><span>Debt = Credit<\/span><\/div>\n<div><strong>2. Transactions arising during the period<\/strong><span>Debt = Credit<\/span><\/div>\n<div><strong>3. Final Balance Sheet<\/strong><span>Debt = Credit<\/span><\/div>\n<div><strong>4. B01-DN<\/strong><span>Total assets = Total capital<\/span><\/div>\n<div><strong>5. B02 \u2194 B01<\/strong><span>Net profit and equity must be reconciled based on balances\/transfers.<\/span><\/div>\n<div><strong>6. B03 \u2194 B01<\/strong><span>The ending balance must match.<\/span><\/div>\n<div><strong>7. Mapping B01<\/strong><span>There are no longer any accounts with balances that have not been mapped.<\/span><\/div>\n<div><strong>8. Mapping B02<\/strong><span>There are no longer any revenue\/expense accounts that have been incurred but not yet mapped.<\/span><\/div>\n<\/p><\/div>\n<aside class=\"bizzi-callout bizzi-callout--warning\">\n      <strong>If a test fails\/checks:<\/strong> Don&#039;t adjust the numbers in the output form to &quot;make it balance&quot;. Trace back in the following order: source data \u2192 mapping \u2192 adjustment \u2192 report formula.<br \/>\n    <\/aside>\n<\/section>\n<section id=\"cong-thuc-bctc-excel\">\n<h2><span class=\"ez-toc-section\" id=\"Nen_dung_cong_thuc_Excel_nao_khi_lap_bao_cao_tai_chinh\"><\/span>Which Excel formulas should be used when preparing financial statements?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There isn&#039;t a single function that can &quot;automatically generate financial statements.&quot; The appropriate formula depends on the data structure and how the business organizes its mapping. For workbooks with their own mapping layers, the following groups of functions are often useful:<\/p>\n<div class=\"bizzi-table-wrap\" role=\"region\" aria-label=\"Excel formula groups used when preparing financial statements\" tabindex=\"0\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Function group<\/th>\n<th scope=\"col\">What is it used for?<\/th>\n<th scope=\"col\">Note<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><code>SUMIFS<\/code><\/td>\n<td>Aggregate data by indicator code, account group, or condition.<\/td>\n<td>VLOOKUP is more suitable than `find` when a single metric includes multiple rows of data.<\/td>\n<\/tr>\n<tr>\n<td><code>XLOOKUP<\/code>\/<code>INDEX MATCH<\/code><\/td>\n<td>Retrieve mapping information or reference information.<\/td>\n<td>For reference purposes only; should not replace the business classification step.<\/td>\n<\/tr>\n<tr>\n<td><code>IF<\/code>\/<code>IFERO<\/code><\/td>\n<td>Control display conditions and handle display errors.<\/td>\n<td>Do not use IFERROR to mask a real data error.<\/td>\n<\/tr>\n<tr>\n<td><code>COUNTIF(S)<\/code><\/td>\n<td>Count unmapped accounts or alerts.<\/td>\n<td>Very useful for checklists.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p>The more important point than the function name is... <strong>Data separation \u2013 mapping \u2013 reporting \u2013 testing<\/strong>. When these four classes are separate, the file is easier to audit the formulas and easier to find errors.<\/p>\n<\/section>\n<section id=\"vi-du-workbook-bctc\">\n<h2><span class=\"ez-toc-section\" id=\"Vi_du_du_lieu_mau_trong_workbook_Bizzi\"><\/span>Example of sample data in the Bizzi workbook<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The workbook includes a complete sample dataset of weighing results so that beginners can see how the data flows through the sheets before replacing it with real data.<\/p>\n<div class=\"bizzi-metric-grid\">\n<div><span>BCDPS beginning period<\/span><strong>2,060 billion = 2,060 billion<\/strong><\/div>\n<div><span>Debit\/Credit transactions<\/span><strong>7.098 billion = 7.098 billion<\/strong><\/div>\n<div><span>BCDPS end of period<\/span><strong>2.305 billion = 2.305 billion<\/strong><\/div>\n<div><span>B01 \u2013 Total Assets<\/span><strong>2.045 billion<\/strong><\/div>\n<div><span>B01 \u2013 Total capital<\/span><strong>2.045 billion<\/strong><\/div>\n<div><span>B02 \u2013 LNST<\/span><strong>92 million<\/strong><\/div>\n<div><span>B03 \u2013 Ending Payment<\/span><strong>765 million<\/strong><\/div>\n<\/p><\/div>\n<p>These numbers are just <strong>practice data<\/strong>, These are not reference figures to be applied to other businesses. When using the actual file, delete\/replace the sample data and review the entire mapping according to the detailed accounting system of the business.<\/p>\n<\/section>\n<section id=\"loi-thuong-gap-bctc-excel\">\n<h2><span class=\"ez-toc-section\" id=\"Nhung_loi_thuong_gap_khi_lam_bao_cao_tai_chinh_tren_Excel\"><\/span>Common mistakes when creating financial reports in Excel<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"bizzi-error-list\">\n<div><strong>1. The BCDPS (Balancing, Consolidation, and Production) report was still submitted even though it wasn&#039;t weighed.<\/strong><\/p>\n<p>As a result, users edit each item in B01\/B02, but the real problem lies in the input data.<\/p>\n<\/div>\n<div><strong>2. An account is hardcoded into a financial statement line.<\/strong><\/p>\n<p>This method ignores the requirement to classify objects by nature, term, or details.<\/p>\n<\/div>\n<div><strong>3. Enter the numbers manually into the output report.<\/strong><\/p>\n<p>When the source data changes, the manually typed numbers don&#039;t update and are very difficult to trace.<\/p>\n<\/div>\n<div><strong>4. Take the net profit from B02 and enter it directly into B01 for weighing.<\/strong><\/p>\n<p>B01 needs to be taken from the accounting ledger balance after the related capital transfer and change entries.<\/p>\n<\/div>\n<div><strong>5. Try to deduce the entirety of B03 from BCDPS.<\/strong><\/p>\n<p>Many cash flows require actual transaction data\/details and classifications.<\/p>\n<\/div>\n<div><strong>6. Use IFERROR to hide errors.<\/strong><\/p>\n<p>The file may look &quot;clean,&quot; but incorrect mapping or reference areas may still exist.<\/p>\n<\/div>\n<div><strong>7. No checklist<\/strong><\/p>\n<p>Users only discover the discrepancies when they have almost completed the report.<\/p>\n<\/div><\/div>\n<\/section>\n<section id=\"excel-co-phu-hop-khong\">\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_Excel_phu_hop_khi_nao_bat_dau_kho_kiem_soat\"><\/span>When is Excel suitable, and when does it start to become difficult to manage?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Excel is suitable when the person preparing the data understands the accounting data well, the file has a controlled structure, and the processing volume remains manageable. Limitations arise when input data comes from multiple sources, multiple people edit simultaneously, mapping changes frequently, or accountants have to manually reconcile too many documents before closing the books.<\/p>\n<p>The key difference is: <strong>Bizzi is not positioned as a replacement for Excel to automatically generate all statutory financial statements.<\/strong>. Bizzi&#039;s more suitable role lies in upstream steps such as invoice collection\/verification, expense management, approval, and data reconciliation before data is recorded in the accounting system. Bizzi&#039;s product documentation currently focuses on automating invoice processing, expense management, and integration with accounting\/ERP systems.<\/p>\n<p>If your business is spending a lot of effort processing incoming data before it can close the books, you might want to explore a solution. <a href=\"https:\/\/bizzi.vn\/xu-ly-hoa-don\/\">Bizzi&#039;s automated processing of input invoices.<\/a>.<\/p>\n<\/section>\n<section id=\"faq-bctc-excel\">\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"bizzi-faq\">\n<details>\n<summary>Is Bizzi&#039;s Excel financial report file for Circular 99 or Circular 133?<\/summary>\n<p>The current file is designed according to Circular 99. If the business applies Circular 133, it needs to use a form system and mapping that is compliant with Circular 133 instead of just renaming the sheets or titles.<\/p>\n<\/details>\n<details>\n<summary>Is it possible to use VLOOKUP to generate all financial statements?<\/summary>\n<p>No. VLOOKUP is useful for simple lookups but does not replace accounting logic mapping and classification. A single item may aggregate multiple accounts or require conditions based on nature\/period.<\/p>\n<\/details>\n<details>\n<summary>If the balance sheet is balanced, then the financial statements are definitely correct, right?<\/summary>\n<p>No. The Balance Sheet only confirms the debit\/credit relationship at the aggregate level. Financial statements can still be incorrect due to mapping, short\/long-term classification, lack of adjustments, incorrect disclosures, or incorrect cash flow classification.<\/p>\n<\/details>\n<details>\n<summary>If my B01 is unbalanced, where can I get it repaired?<\/summary>\n<p>Do not manually enter balances. Check the balance sheet, unmapped accounts, incorrect mapping, closing\/transfer entries, and related adjustments.<\/p>\n<\/details>\n<details>\n<summary>Can B03 be created entirely from BCDPS?<\/summary>\n<p>Not always. Some cash flows require transaction reconciliation or ledger verification to be properly classified as operating, investing, or financing.<\/p>\n<\/details><\/div>\n<\/section>\n<section class=\"bizzi-final-download\" id=\"tai-workbook-cuoi-bai\">\n<div>\n<h2><span class=\"ez-toc-section\" id=\"Thuc_hanh_voi_workbook_BCTC_Excel_TT99\"><\/span>Practice with the Financial Statements Excel Workbook TT99<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Open the file, read the sheet. <code>Guide<\/code>, run sample data and observe the flow of data <code>BCDPS<\/code> arrive <code>Check<\/code> before replacing it with the actual data.<\/p>\n<\/div>\n<p>    <a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/09\/Bizzi_Mau_Bao_Cao_Tai_Chinh_Excel_TT99_2026_Co_Cong_Thuc.xlsx\">Download Excel workbook<\/a><br \/>\n  <\/section>\n<\/article>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean Excel s\u1ebd d\u1ec5 ki\u1ec3m so\u00e1t h\u01a1n n\u1ebfu b\u1ea1n kh\u00f4ng b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c \u201cg\u00f5 s\u1ed1 v\u00e0o bi\u1ec3u m\u1eabu\u201d,&#8230;<\/p>","protected":false},"author":56,"featured_media":999982241,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263],"tags":[],"class_list":["post-999978269","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978269","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999978269"}],"version-history":[{"count":7,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978269\/revisions"}],"predecessor-version":[{"id":999982246,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978269\/revisions\/999982246"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999982241"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999978269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999978269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999978269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}