ACADEMY OF FINANCE BUSINESS ACCOUNTING STUDENT: LE CHUNG KHANH LINH CQ54/21.04 INTERNSHIP REPORT THESIS – SALARY AND RELATED SALARY COMPENSATIONS Faculty : Accounting Faculty Major : Business Accounting Major code : 21 Msc : Nguyễn Thị Hồng Vân Ha Noi - 2020 Thesis – salary and related salary compensations Academy Of Finance MY PLEDGE I assure you that this is my research. The data, the result and the research results stated in the thesis are honest and come from the real situation fact of the internship unit and has never been used in any thesis. Student Lê Chung Khánh Linh Student: Le Chung Khanh Linh 1 CQ54/21.04 Thesis – salary and related salary compensations Academy Of Finance TABLE OF CONTENTS MY PLEDGE i TABLE OF CONTENTS ii LIST OF ABBREVIATIONS v THE LIST OF TABLES vi THE LIST OF DIAGRAMS vii THE LIST OF PICTURESINTRODUCTION viii CHAPTER 1: GENERAL THEOPRY OF ACCOUNTING FOR SALARY AND SALARY COMPENSATION IN BUSINESS 5 1.1 Overview of salary and salary compensation 5 1.1.1 Labor concept, salary and salary compensation 5 1.1.2 Labor, salary, salary compensation 7 1.2. Forms of salary and salary compensation 10 1.2.1. The form of salary 10 1.2.2. The form of salary compensation 14 1.3. Accounting of salary and salary compensation 19 1.4 Salary accounting and salary compensation 23 1.4.1 Vouchers used in accounting for salary and salary compensation 23 1.4.2 Accounts used in salary accounting and salary compensation 24 1.4.3 Common transactions in salary and salary compensation 28 1.5 Accounting book used in salary accounting and salary compensation 29 1.6 Information about salary accounting and salary compensation 34 1.6. 1. In the balance sheet. 34 1.6.2 In the income statement 35 1.6.3 In the cash flow statement 35 1.6.4 On the notes to the financial statements 35 Student: Le Chung Khanh Linh 2 CQ54/21.04 Thesis – salary and related salary compensations CHAPTER 2: ACCOUNTING FOR

… Tải file gốc để đọc toàn bộ tài liệu.