Luận văn kế toán tốt nghiệp (full tiếng Anh) - salary and related salary compensations
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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
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
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
Xem thêm
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
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
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
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