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
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