Graduation thesis Academy of Finance STATEMENT OF ORIGINAL AUTHORSHIP I assure that the thesis "Accounting for salary and payroll related compensations" is my own research based on the actual data of HARITCO.,JSC, under the guidance of Mr. Mai Ngoc Anh. If there is anything wrong, I will take full responsibility. AUTHORSHIP OF GRADUATION THESIS TRAN THI THU AN Trần Thị Thu An CQ54/21CL.01 Page i Graduation thesis Academy of Finance TABLE OF CONTENTS STATEMENT OF ORIGINAL AUTHORSHIP......................................................i TABLE OF CONTENTS.......................................................................................ii LIST OF ABBREVIATIONS................................................................................v LIST OF DIAGRAMS...........................................................................................vi INTRODUCTION................................................................................................. 1 ACKNOWLEDGEMENTS.....................................................................................4 CHAPTER 1: GENERAL THEORY ON ACCOUNTING FOR SALARY AND PAYROLL RELATED COMPENSATIONS.......................................................5 1.1. Overview of salary and payroll related compensations...............................5 1.1.1. Definition..................................................................................................... 5 1.1.2. The important of accounting for salary and payroll related compensations 9 1.1.3. The mission of accounting salary and payroll related compensation........12 1.2. General accounting for salary and payroll related compensations............12 1.2.1. Fundamental and accounting standards related to accounting for salary and payroll compensations..........................................................................................12 1.2.2. Classification of accounting salary and payroll related compensations....13 1.3. Accounting detail for sala

… 下载原始文件以阅读完整文档。