MINISTRY OF FINANCE ACADEMY OF FINANCE ----🙣🕮🙡---- GRADUATION THESIS ACCOUNTING FOR SALARY AND SALARY DEDUCTIONS AT HA NOI – HONG HA BEER JOINT STOCK COMPANY MENTOR: Ph. Thai Ba Cong MSc. Nguyen Ba Linh Major: Corporate Accounting Code: 21 HANOI – 2021 1 STATEMENT OF ORIGINAL AUTHORSHIP I hereby declare that this is the subject of my personal research. The digital material in the thesis is truthful and has a binding origin.
The result of the key has never been published in any other work. Ha Noi, February 22th 2022 Student 2 3 Table of Contents LIST OF ABBREVIATIONS. 7 LIST OF TABLES, DIAGRAMS AND IMAGES. The urgency of the topic:-----------------------------------------------------------10 2.
The purposes of dissertation:-----------------------------------------------------11 3. The object and scope of the dissertation:---------------------------------------11 4. The structure of the dissertation:------------------------------------------------12 CHAPTER 1: GENERAL THEORY ON SALARY AND SALARY DEDUCTIONS. General theory of salary and salary deductions:------------------------------13 1.
Definition of salary and payroll related compensations:---------------------13 1. State salary system:----------------------------------------------------------------18 1. Remuneration methods in enterprises:------------------------------------------19 1. Factors affecting salary and salary deductions:-------------------------------23 1.
Principle of salary payment:--------------------------------------------------------28 1. Duties of accounting for salary and salary deductions:----------------------30 1. Trade union fee:--------------------------------------------------------------------35 1. Accounting for salary and salary deductions:---------------------------------35 1.
Documents for labor accounting, salary calculation and social insurance allowance:-------------------------------------------------------------------------------------35 4 1. Accounting accounts used:----------------------------------------------------------36 1. Accounting entries for operations related to salary and salary deductions:- 38 1. Forms of bookkeeping applied in accounting of salary and salary deductions:------------------------------------------------------------------------------------39 1.
“General journal” form of bookkeeping:---------------------------------------39 1. “Journal – Ledger” form of bookkeeping:-------------------------------------42 1. “Bookkeepping vouchers” form of bookkeeping:-----------------------------43 1. “Voucher Journal” form of bookkeeping:--------------------------------------44 1.
Accounting of salary and salary deductions in terms of information technology application:---------------------------------------------------------------------45 1. Presenting information of accounting for salary and salary deductions on financial statements:------------------------------------------------------------------------46 CONCLUSION FOR CHAPTER 1. 47 CHAPTER 2: ACTUAL SITUATION OF ACCOUNTING FOR SALARY AND SALARY DEDUCTIONS IN HA NOI – HONG HA BEER JOINT STOCK COMPANY. Overview of Ha Noi – Hong Ha Beer Joint Stock Company:--------------48 2.
The process of formation and development of Ha Noi – Hong Ha Beer Joint Stock Company:------------------------------------------------------------------------------48 2. Characteristics of organization and production in Ha Noi – Hong Ha----50 Beer Joint Stock Company:-----------------------------------------------------------------50 2. Characteristics and classification of employees in Ha Noi – Hong Ha Beer Joint Stock Company:------------------------------------------------------------------------52 2. Characteristics of the management apparatus organization at Ha Noi – Hong Ha Beer Joint Stock Company:-------------------------------------------------------------55 DIRECTOR.
56 GENERAL MEETING OF SHAREHOLDERS.56 5 Administrative Organization Department.56 Finished Product Factory. Characteristics of accounting organization in Ha Noi – Hong Ha Beer Joint Stock Company:------------------------------------------------------------------------------59 2. Actual situation of accounting for salary and salary deductions in Ha Noi – Hong Ha Beer Joint Stock Company:---------------------------------------------------65 2. Remuneration method and salary caculation method at the company:----65 CN xuất hàng.
Accounting for salary throughout Ha Noi – Hong Ha Beer Joint Stock Company:--------------------------------------------------------------------------------------86 2. Personal income tax:-------------------------------------------------------------118 2. Accounting for social insurance payments for employees:-----------------118 2. General comments on the organization of accounting for salary and salary deductions at Ha Noi – Hong Ha Beer Joint Stock Company:-------------------123 2.
Disadvantages:----------------------------------------------------------------------125 CONCLUSION FOR CHAPTER 2. 127 CHAPTER 3: SOME SOLUTIONS TO IMPROVE ACCOUNTING FOR SALARY AND SALARY DEDUCTIONS AT HA NOI – HONG HA BEER JOINT STOCK COMPANY. Development orientation and principles, requirements for completing the accounting of salary and salary deductions in Ha Noi – Hong Ha Beer Joint Stock Company:------------------------------------------------------------------------------------128 3. Principles and requirements for completing the accounting of salary and salary deductions in the company:----------------------------------------------------------------129 3.
Some solutions to improve the accounting for salary and salary deductions in Ha Noi – Hong Ha Beer Joint Stock Company:-------------------------------------132 3. Complete facilities and use accounting software:------------------------------132 3. Complete in terms of structure and qualifications of the accounting team: 133 3. Complete the documents and accounting books:-------------------------------133 3.
Complete the accounting for salary and salary deductions:------------------134 CONCLUSION FOR CHAPTER 3. 139 7 LIST OF ABBREVIATIONS Abbreviation Full Phrase BHTN Bảo hiểm thất nghiệp BHXH Bảo hiểm xã hội BHYT Bảo hiểm y tế BKS Ban kiểm soát DGLcđ Đơn giá lương cố định DGTHS Đơn giá thưởng hiệu suất GĐ Giám đốc HSLcđ Hệ số lương cố định HSTHS Hệ số thưởng hiệu suất JSC Joint Stock Company KPCĐ Kinh phí công đoàn KPICN KPI cá nhân KPICT KPI công ty NV Nhân viên PGĐ Phó Giám đốc PTP Phó Trưởng phòng QL Quản lý TLcđ Tiền lương cố định TNCN Thu nhập cá nhân TP Trưởng phòng TTHS Tiền thưởng hiệu suất VND Viet Nam Dong 8 LIST OF TABLES, DIAGRAMS AND IMAGES Diagram 1. T-accounts of accounting for salary Diagram 1. T-accounts of accounting for salary deductions Diagram 1.
The order of recording “General Journal” form of bookkeeping Table 1. A part of Balance Sheet in the Financial Statement Table 2. Labor summary of Ha Noi - Hong Ha Beer Joint Stock Company in the period of 2018-2020 Table 2. Timesheet of Financial – Accounting Department Table 2.
Timesheet of Planning – Material Department Table 2. Table of salary payment of Financial – Accounting Department Table 2. Table of salary payment of Executive Board Table 2. Table of salary payment of Planning – Material Department Table 2.7: Fixed salary scale, performance bonus printed in Ha Noi – Hong Ha Beer Joint Stock Company regulations Table 2.
Table of salary payment of Ha Noi – Hong Ha Beer JSC Table 2. General Journal of Ha Noi – Hong Ha Beer JSC Table 2. Detailed book of Account 334 from 01/11/2020 to 31/12/2020 Table 2. Ledger of Account 334 from 01/11/2020 to 31/12/2020 Table 2.
Detailed book of Account 338 from 01/11/2020 to 31/12/2020 9 Table 2. Ledger of Account 338 from 01/11/2020 to 31/12/2020 Diagram 2.1: Management structure of Ha Noi – Hong Ha Beer Joint Stock Company Diagram 2.2: Structure of accounting apparatus in Ha Noi – Hong Ha Beer Joint Stock Company Diagram 2. Process of recording salary and salary deductions Image 2. Salary and salary deductions caculation on Microsoft Excel software Image 2.
GREEN EFFECT accouting software interface Image 2. List of accounts on EFFECT accounting software Image 2. Accounting for salary payment on EFFECT accounting software Image 2. Salary performance on EFFECT accounting software Image 2.
Payment order Image 2. Accounting for salary deductions on EFFECT accounting software Image 2. Cash received note Image 2. Tax received note Image 2.
Accountanting for payment of sick and maternity benefits 10 PREFACE 1. The urgency of the topic: For production and business enterprises, wages are a significant part of production costs. If enterprises apply a reasonable salary regime, it will create a driving force to increase labor productivity. Salary acts as an economic lever that directly affect employees.
Labor costs account for a relatively large proportion of the total production costs of enterprises. Therefore, businesses need to strengthen labor management, accounting for salaries and deductions according to salary needs to be accurate and timely to ensure the interests of employees, creating conditions to increase labor productivity, save labor costs, promote production activities and lower product costs. For employees, salary is extremely important because this is the main source of income to help them ensure a living for themselves and their families. Therefore, wages can be a motivating force for employees to increase labor productivity if they are paid according to their contribution, but it can also reduce labor productivity, making the production process slow down, is inefficient if salary is lower than the labor power of employees.
Therefore, the construction and selection of reasonable salary forms so that the salary is both an income for employees to meet their material and spiritual needs, and at the same time makes salary become the driving force for the development of employees and workers. Motivating employees to work better, with a sense of responsibility for their work is really a necessary job. 11 Realizing the importance of the above issue, I chose the topic "Salary accounting and payroll related compensations in Ha Noi - Hong Ha Beer Joint Stock Company" to study the theory of salary and payroll related compensations and practical application in Ha Noi - Hong Ha Beer Joint Stock Company. During my internship and graduation thesis at the company, I had the opportunity and conditions to learn and research the theory of salary and payroll related compensations and the practical application of them in the Company.
It has helped me a lot in consolidating and expanding the knowledge learned in school that I have not had the opportunity to put into practice. The purposes of dissertation: - Learn about the theoretical basis of salary and payroll related compensations at the enterprise. - Research and analyze the current situation of salary and payroll related compensations in Ha Noi - Hong Ha Beer Joint Stock Company. - Proposing some measures to improve the accounting of salary and payroll related compensations Ha Noi - Hong Ha Beer Joint Stock Company.
The object and scope of the dissertation: - Reasearch object: Accounting for salary and salary deductions at Ha Noi – Hong Ha Beer Joint Stock Company. - Research scope: Accounting for salary and salary deductions at Ha Noi – Hong Ha Beer Joint Stock Company from 18/10/2021 to 18/02/2022. Research method: My thesis is researched based on the method of analyzing theoretical and practical problems in a scientific and logical manner, combining inference with induction, between text and tables and diagrams. The structure of the dissertation: Chapter 1: General theory on salary and salary deductions in enterprises.
Chapter 2: Actual situation of Accounting for salary and salary deductions at Ha Noi – Hong Ha Beer Joint Stock Company. Chapter 3: Some solutions to improve accounting for salary and salary deductions at Ha Noi – Hong Ha Beer Joint Stock Company. 13 CHAPTER 1: GENERAL THEORY ON SALARY AND SALARY DEDUCTIONS 1. General theory of salary and salary deductions: 1.
Definition of salary and payroll related compensations: 1. Labour and the meaning of labour management: Definition of labour: Labour is the use of physical or mental strength through labor tools to improve nature for the spiritual purpose of serving people. It can be said that labour is the decisive factor for all economic activities. Especially, high-productivity, quality and effectiveness of labor are the decisive factors for the development of the country, society, family and each worker.
Characteristics of labour: Labour is the first and necessary factor for the development of a society. Labour is a purposeful and conscious activity of people to create products to serve the needs of life. Therefore, labor is the most characteristic and creative activity of human and only through labour can the society change in a positive direction. Labour is the decisive factor in the production process.
Labour creates material products for human life. It is not natural that everything is available for us to use, but there is a labor process to create them. Labour is also a factor that determines the wealth of a society. Each particular labor creates a certain type of use-value.
The more specific types of labour, the more different types of use-values are created. Concrete labour constitutes the 14 social division of labor. Along with the development of science and technology, specific forms of labor are increasingly diversified and abundant, reflecting the development level of the social division of labour. Meaning of labour: Labour has extremely important and great significance in all aspects of life, economy and society.
Labour creates material resources to support each person, each family and the whole society. Labour is a legitimate source of income, helping to stabilize people's lives. Labour has contributed to the history of human social development over many generations. Labour is a legitimate source of income, helping to stabilize people's lives.
Meaning of labour management: Labor management includes many issues, but mainly shown in the following contents: - Management of the number of employees: is the management of the number of employees in terms of gender, age, expertise.