Designing an integrated chart of accounts combining USALI and the Vietnamese accounting regime for accommodation service enterprises in Vietnam
Published: October 3, 2026
Abstract
Vietnamese accommodation service enterprises face a dual requirement: compliance with Circular No. 99/2025/TT-BTC (TT99) for statutory and tax purposes while also providing detailed managerial information under the Uniform System of Accounts for the Lodging Industry (USALI) for international benchmarking. This study develops a multi-segment chart of accounts with four independent data fields. The proposed design comprises four components: departmental coding by responsibility centers, separation of direct and unallocated costs, automated data links from PMS/POS systems to USALI reports, and a two-tier management reporting system centered on Gross Operating Profit (GOP). Based on a case study of a 100-room resort, the results confirm that integrating TT99 and USALI within a single database is technically feasible and legally compliant.
Keywords
multi-segment chart of accountsUSALITT99hotel management accountingresponsibility centersGOP
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