[Luận văn] Accounting For Payroll And Payroll Deductions At Thien Ung Services Training Company Limited - TG.Nguyễn Thị Hoa
Luận văn tốt nghiệp về kế toán bảng lương và các khoản khấu trừ lương tại Công ty TNHH Dịch vụ Đào tạo Thiên Ưng, với mục tiêu cung cấp hiểu biết sâu sắc về lý thuyết lương, thưởng, bảo hiểm và đề xuất giải pháp cải thiện.
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MINISTRY OF FINANCE ACADEMY OF FINANCE ---------------------------------- Student: NGUYỄN THỊ HOA Group: CQ54/51.02 GRADUATION THESIS Topic: ACCOUNTING FOR PAYROLL AND PAYROLL DEDUCTIONS AT THIEN UNG SERVICES TRAINING COMPANY LIMITED Major : English for Finance and Accounting Student code : 165D2202010048 Supervisor : MSC. Cao Phuong Thao Ha Noi - 2020 Academy of Finance Graduation Thesis DECLARATION I guarantee that this thesis is my own work and it is my own experience in the training time. The data and results described in the thesis are exact and it originate from the actual situation of the practice company. Hanoi, 16th February, 2016 Student Nguyễn Thị Hoa Student Nguyen Thi Hoa i Group: CQ54/51.02 Academy of Finance Graduation Thesis ABSTRACT New In the current period, the trend of integration and globalization of the world economy takes place, enterprises in general are under pressure of competition by other country. Therefore, in order to increase the integration process and improve the efficiency of the production and business activities, businesses need to find effective working methods. The important goal of a business is to maximize profits. The profit earned by a business depends on both objective and subjective factors. Payroll regime is also an importance factors that company should focus on, so this thesis would make clear this issue. This study is about the regime of wages and bonuses at THIEN UNG SERVICE TRAINING COMPANY LIMITED. First, the main purposes are providing deep understanding about salaries, bonuses, insurances defines their theories and the important of paying salary for their employee and the necessary of the payroll accountant. Next, it will consider the applications, the achievements and limitations of payroll regime at THIEN UNG SERVICE TRAINING COMPANY LIMITED, as an illustration for the academic background. Finally, there are many proposals and solution for the company to improve their payroll accounting regime
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- ドキュメント名
- [Luận văn] Accounting For Payroll And Payroll Deductions At Thien Ung Services Training Company Limited - TG.Nguyễn Thị Hoa
- 学校 / コース
- Học viện tài chính · Kế toán tài chính
- 著者(ドキュメント内)
- Nguyễn Thị Hoa
- 内容
- Luận văn nghiên cứu về kế toán tiền lương và các khoản trích theo lương tại Công ty Thiên Ưng, phân tích thực trạng và đề xuất giải pháp cải thiện.
- 目次
- Table 2.1: The table about allowance rate at Thien Ung service training company
- Table 2.2: Timesheets
- Table 2.3 Bonus payment table
- Table 2.4 Lunar new year bonus
- Table 2.5 Payroll
- Table 2.6: Distributing table of wages and social insurance
- Table 2.8 Payroll receipt
- Table 2.9 General Ledger
- Table 2.10 General Journal
- Table 2.11: General ledger
- Table 2.12: The certificate of sick leave
- Table 2.14 Social Insurance Payment
- Table 2.13 The list of employees proposing to be entitled the regime of sickness
- Table 2.15: Distributing table of wages and social insurance
- Table 2.16 General journal
- Table 2.17: General Ledger
- Table2.18: General Ledger
- Table 2.19: General Ledger
- Table 2.20 Detail book account
- Table 2.21 Detail book account
- Table 2.22 Detail book account
- Table 2.23 Detail book account
- Diagram 1.1: Diagram of accounting payroll and payroll deductions recorded in the
- general journal form
- Diagram 1.2: Diagram of accounting for payroll and payroll deductions recorded in the Journal ledger form
- Diagram 1.3: Diagram of accounting for payroll and payroll deductions recorded in the Journal voucher form
- Diagram 1.4: Diagram of accounting for payroll and payroll deductions recorded in
- Diagram 2.1: Diagram of general journal form
- Chart 2.1: The organization of Thien Ung Training Service Company
- Chart 2.2: The chart of accounting system
- DECLARATION
- ABSTRACT
- ACKNOWLEDGEMENTS
- LIST OF TABLES
- TABLE OF DIAGRAMS
- TABLE OF CHARTS
- TABLE OF CONTENT
- REFERENCES
- INTRODUCTION
- 1. Rationale of the study
- 2. Aims of the study
- 3. Scope of the study
- 4. Methodology of the study
- 5.Organization of the study
- CHAPTER 1: LITERATURE REVIEW
- 1.1 Overview of Payroll and Payroll deductions
- 1.1.1 Definitions
- 1.1.2 Payroll methods
- 1.2 Accounting for payroll and payroll deductions
- 1.2.1 Definition and role of accounting for payroll, payroll deductions
- 1.2.2 Accounting for payroll
- 1.2.3 Accounting for Payroll deductions
- 1.3 Accounting books used
- 1.3.1 General journal
- 1.3.2 Journal Ledger
- 1.3.3 Journal Voucher
- 1.3.4 General Journal Voucher
- 1.4 Factors influencing Salary and Salary deductions
- 1.4.1 Internal Factors
- 1.4.2 External Factors
- CHAPTER 2 THE STUDY
- 2.1 Overview of Thien Ung Service Training Company Limited
- 2.1.1 Establishment and development of Thien Ung Training Service Accounitng Company Limited
- 2.1.2 The main activities and the organizations of Thien Ung Training Service Accounting Company Limited
- 2.1.3 The features of accounting system of Thien Ung Service Training Company Limited
- 2.2 The current situation of accounting for payroll and the payroll deduction at Thien Ung Service Training Company Limited
- 2.2.1 The features of labor, payroll and payroll deduction at Thien Ung Service Training Company Limited
- 2.2.2 Payment methods and salary calculating methods
- 2.2.3 Vouchers and accounts used
- 2.3 Accounting for salaries and bonuses
- 2.3.1The policy of accounting for salaries and bonuses
- 2.3.3 Accounting procedures
- 2.3.4.Social insurance allowance for employees
- 2.5. Accounting for payroll deduction
- 2.5.1 Social Insurance
- 2.5.3 Unemployment Insurance
- 2.5.6 Trade Union
- CHAPTER 3 RECOMMENDATIONS
- 3.1 The evaluation of current situation of accounting for payroll and the payroll deductions at Thien Ung Service Training Company Limited
- 3.1.1 Advantages
- 3.1.2 Disadvantages
- 3.1.3 Causes
- 3.2 Suggestions to improve accounting for salary and salary deductions at Thien Ung Service Training Company Limited
- 3.2.1 Improving a clear allowance and subsidy regime
- 3.2.2 Improving management policy
- 3.2.3 Improving training of manager and workers
- CONCLUSION
- ページ数
- 102 ページ
- アップロード者
- Nguyen Le Giang
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