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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 i 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 ii CQ54/21.04
Thesis – salary and related salary compensations Academy Of Finance CHAPTER 2: ACCOUNTING FOR SALARY AND SALARY COMPENSATION AT NHAT MINH BUSINESS MANAGEMENT CONSULTANT LIMITED COMPANY........................................................36 2.1 General information about Nhat Minh Business Management Consultant Limited Liability Company..........................................................................36 2.1.1 The information of internship company :........................................36 2.1.2 Internship company’s basic features and operating activities:.........36 2.2 Company structure.................................................................................38 2.2.1. Function of each department:..........................................................39 2.2.2. Organizational characteristics of the accounting apparatus at Nhat Minh business management consultant co., ltd.........................................45 2.2.2. Form of accounting applied at the company...................................48 2.2.3 Organizing the accounting reporting system:..................................51 2.3 Actual salary accounting and salary compensation at NHAT MINH BUSINESS MANAGEMENT CONSULTANT CO...................................52 2.3.1 Characteristics of salary, salary compensation at NHAT MINH BUSINESS MANAGEMENT CONSULTANT CO................................52 2.3.2 Salary accounting at Nhat Minh Business Management Consultant Limited Liability Company.......................................................................56 2.3.3. Calculate salary and payables for employees.................................59 2.3.4. Accounting of salaries and salary compensations...........................73 2.4 Review the status of salary accounting and salary compensations at Nhat Minh Business Management Consultant Limited Liability Company............91 CHAPTER 3: PERFECT SOLUTIONS OF ACCOUNTING WORK STATE AT NHAT MINH BUSINESS MANAGEMENT CONSULTANT LTD.CO .........................................................................................................................95 3.1 The need to improve salary accounting in the company........................95 Student: Le Chung Khanh Linh iii CQ54/21.04
Thesis – salary and related salary compensations Academy Of Finance 3.2 Requirements and principles of finalizing eel accounting at the company ......................................................................................................................97 3.2.1 Requirements of completing salary accounting and compensations Salary at Nhat Minh Business Management Consultant Limited Liability Company...................................................................................................97 3.2.2 Principle of finalizing salary and salary compensations at Nhat Minh Business Management Consultant Limited Liability Company...............99 3.3. Some ideas to improve the organization of salary accounting in the company.......................................................................................................99 3.4 Conditions for implementing salary accounting finishing solutions at the company.....................................................................................................101 CONCLUSION.............................................................................................103 Student: Le Chung Khanh Linh iv CQ54/21.04
Thesis – salary and related salary compensations Academy Of Finance LIST OF ABBREVIATIONS STT Explanation Note Acronym 1 Financial statements FS Balance sheet or statement 2 BS of financial position 3 P&L Profit and loss statement 4 UI Unemployment insurance 5 SI Social insurance 6 HI Health Insurance 7 BD Business Department 8 OD Office Department 9 FM The finance ministry 8 PAT Profit after tax 9 PBT Profit before tax 10 Acc Account Student: Le Chung Khanh Linh v CQ54/21.04
Thesis – salary and related salary compensations Academy Of Finance THE LIST OF TABLES Table 2.1: Timesheets in May of 2019 (excerpts)...........................................58 TABLE 2.2: OF GENERAL SALARY SALES IN MAY OF 2019 (excerpt) .........................................................................................................................62 Tabe 2.3: Voucher for enjoying social insurance benefits..............................68 Tabe 2.4: Payment voucher of social insurance benefits................................69 Table 2.5: Payment schedule of social insurance............................................70 Table 2.6: Salary and social insurance payment table in May of 2019 at Nhat Minh Business Management Consultant Limited Liability Company............71 Table 2.7: Summary of salary compensations in May 2019...........................72 Student: Le Chung Khanh Linh vi CQ54/21.04
Thesis – salary and related salary compensations Academy Of Finance THE LIST OF DIAGRAMS Diagram 1: Accounting for payroll.................................................................28 Diagram 2: Accounting for payroll related compensation..............................29 Diagram 3: Diagram showing salary accounting and salary compensation in the form of general diary:................................................................................30 Diagram 4: Diagram showing salary accounting and salary compensation recorded ledger in the form of ledger diary.....................................................31 Diagram 5: Diagram showing salary accounting and salary compensations in the form of bookkeeping vouchers..................................................................32 Diagram 6: Diagram showing salary accounting and salary compensations in the form of Journal – Document.....................................................................33 Diagram 7 : Diagram showing salary accounting and salary compensations in the form of machine accounting......................................................................34 Diagram 8: The structure of accounting sysytem............................................42 Diagram 9: Organizational characteristics of the accounting apparatus at.....45 Diagram 10: Organization chart of bookkeeping system:...............................50 Student: Le Chung Khanh Linh vii CQ54/21.04
Thesis – salary and related salary compensations Academy Of Finance THE LIST OF PICTURES Figure 1: List of accounts (extracted).............................................................74 Figure 2: Interface for importing other business documents...........................75 Figure 3: List of accounts 338.........................................................................76 Figure 4: Account list 642...............................................................................78 Figure 5: Interface for importing other business documents...........................79 Figure 6: Interface for selecting working time................................................80 Figure 7: Salary accounting for employees in May 2019...............................81 Figure 8: Interface for accounting of account payables..................................83 Figure 9: Payroll accounting for employees...................................................85 Figure 10: Accounting of payment of reduction insurance.............................86 Figure 11: Interface for performing an ledger view of an account.................87 Student: Le Chung Khanh Linh viii CQ54/21.04
Thesis – salary and related salary compensations Academy Of Finance INTRODUCTION 1. Urgency of the subject In our country the appearance of a market economy has created opportunities for many companies. However, it also forces companies to want to develop stably in the market. In order to manage production and business, it is necessary to make maximum efforts. In this new trend, companies must mobilize on their own, must operate on their own production and business on the principle of revenue and expenditure and profitable business but not subsidies of the State as before. From there, the top target of the company is increasing profits within the prescribed legal framework. In the production process, three factors can not be shortage is living labor, private production materials and labor subjects. In three factor, living labour plays the most important role. Because without workers it is impossible make material wealth, want a product whether it's a physical product or a production intellectual property is in addition to the cost of materials, the cost of fixed assets ... The company must also take into account labor costs (living costs). Expenses this fee is not small in the price of the product, it is also directly determined quality products. Because the employee is the one who directly decides to the quality of the company's products, which the company operates effectively whether or not there is competition in the market or not, it needs to be created the products are of good quality. For employees, salaries have an extremely important meaning because it is the main source of income to help them ensure their own life and family. Therefore salaries are the driving force for employees to pay attention labor time, labor productivity if they are paid according to the labor force they Student: Le Chung Khanh Linh CQ54/21.04
Thesis – salary and related salary compensations Academy Of Finance spend. On the contrary, it can also reduce labor productivity the production process slows down, ineffective if the salaries they receive not worth the labor they spend. On the whole economy, salaries are more specific of the process distribution of material wealth made by workers. Therefore, the construction of the salary scale, payroll, select the appropriate form of payment so that salary is the income for the employee to work better and be responsible more tasks than real work is needed. Recognizing that urgency, and passing time through practical research at Nhat Minh Business Management Consultant Limited Liability Company , continued I was exposed to the accounting work at my company that saw the importance of accounting salary and salary compensations should have been deeply studied and selected the theme for his graduation thesis is: “Completing salary and accounting salary compensations at one-member limited liability company for project exploitation Nhat Minh irrigation work " 2. Object and research purpose - Subject of research is: Salary and accounting Salary compensations of trade companies, which go into depth form of salaries and salaries deducted from one member limited liability company exploitation of Nhat Minh Business Management Consultant Limited Liability Company - Research purpose of the topic: + Present systematically and clarify the theoretical issues The table applies to salary accounting and salary compensations at public places ty in general. Student: Le Chung Khanh Linh CQ54/21.04
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