Salary accounting and salary actuators at hop phat bags manufacturing trading garment company limited

UNIVERSITY OF ECONOMICS AND LAW FACULTY OF ACCOUNTING - AUDITING _ Internship Report SALARY ACCOUNTING AND SALARY ACTUATORS AT HOP PHAT BAGS MANUFACTURING TRADING GARMENT COMPANY LIMITED LECTURER: Assoc Prof.PhD PHAN DUC DUNG STUDENT’S NAME: NGUYEN HUU PHUOC STUDENT’S CODE: K184050689 CLASS: K18405CA HO CHI MINH CITY, JAN 15th/ 2022 INTERNSHIP DIARY General information Student full name: Nguyen Huu Phuoc Class: K18405CA Code: K184050689 Date of birth: 10/02/2000 Advisor in university: Assoc Prof.PhD Phan Duc Dung Internship place: Hop Phat Limited Company Address: 23/36/2B Nguyen Huu Tien, Tay Thanh Ward, Tan Phu District, Ho Chi Minh City Internship department: Accounting Advisor in company: Truong Dinh Duc Internship position: Accounting intern Internship time: From 15thDecember 2021 to 2nd March 2022 Content of internship diary: Numerical Week Internship content Order Students' assessment of the internship's results 1 Learn about the company, meet, - Understanding of the and get acquainted with the internship unit accounting department's brothers and working environment and sisters - Review professional Join the training class: knowledge - Introduce the program internship at Hop learned at school and 2 Phat applied to - General regulations at work practical work The collected data are the main documents Learn and write reports of the Report tested by Hop Phat to write for on accounting practices report Participating in training class: Accounting for accounts receivable 3 Find out the company's books, Learn methods and salary accounts, and accounting records deductions Salary regulations and methods Find out the data source and salary deductions for the writing of Collect research papers related to the topic, Internship Report Summarize and submit the goals and results of previous studies Inherit and refer to the results of those studies 4 The practice of attendance, The practice of payroll payroll, and salary deductions for employees 5 Talk to company staff to learn about Understand the vouchers, accounts, accounting books used accounting process at for payroll account Write the intern Write the content of chapter 6 Accouting internship at company: Find out the data source Performing an accouting of payroll for the internship report writing process 7 Write the content of chapter 2: Obtain Complete internship materiality indicators from the accouting report team leader 9 Learn about raw materials Complete internship accounting module report Learn about categories Materials Complete internship used by the business How to report classify the materials in the company 10 10 Learn about short-term loan Understanding the accounting module accounting process for short-term loans 11 12 11 12 Write chapter 3: Comments and Complete internship recommendations report Synthesize and edit the entire practice report Complete internship format report ACKNOWLEDEMENT First, with the deepest and most sincere feelings, allows me to express my gratitude to all the individuals and organizations that have facilitated and supported me throughout the study and research process this resource During the time since I started studying at the school up to now, I have received a lot of attention and help from teachers and friends With the deepest gratitude, I sincerely thank the advisor Assoc Prof.PhD PHAN DUC DUNG Thanks to the guidance and guidance of the teachers, my research topic can be completed successfully My first step into practice is still limited and confusing, so I can't avoid the shortcomings, I look forward to receiving valuable comments from teachers to help my knowledge in this field to be more perfect at the same time with additional conditions, to raise their awareness In completing the thesis, the report inevitably has errors with limited experience and methods approach I hope you can ignore it and suggestions to make my theory better I wish your company more and more prosperity and development, hope you all the best healthier and more successful in his career of growing people Thank you sincerely! DETAILED OUTLINE FOREWORD CHAPTER 1: INTRODUCTION ABOUT HOP PHAT BAGS MANUFACTURING TRADING GARMENT COMPANY LIMITED 1.1 The process of formation and development 1.2 Industry and business field 1.3 Organizational structure at the company 1.3.1 Organizational chart of the company apparatus 1.3.2 Organizational chart of the company's accounting apparatus 1.4 Organization of accounting at the company 1.4.1 Accounting information system 1.4.2 Form of accounting books 1.4.3 Account system applied at the company 1.4.4 Inventory accounting method 1.4.5.VAT calculation method 1.4.6 Depreciation method of fixed assets CHAPTER 2: THE SITUATION OF SALARY ACCOUNTING AND SALARY ACCURACIES AT HOP PHAT BACKAGING MANUFACTURING, TRADING AND SERVICE COMPANY LIMITED 2.1 Payroll accounting 2.1.1 Overview of salary at the company 2.1.2 Use vouchers and the process of document circulation 2.1.3 User account 2.1.4 Accounting methods for a number of major transactions 2.1.5 Accounting books and reports 2.2 Accounting of salary deductions 2.2.1 Overview of salary deductions at the company 2.2.2 Documents used and the process of document circulation 2.2.3 User account 2.2.4 Accounting methods for some major transactions 2.2.5 Accounting books and reports 2.3 Personal Income Tax Accounting 2.3.1 Overview of Personal Income Tax at the company 2.3.2 Vouchers for use and circulation of vouchers 2.3.3 User account 2.3.4 Accounting method for a number of major transactions 2.3.5 Accounting books and reports CHAPTER 3: COMMENTS AND RECOMMENDATIONS 3.1 Comment 3.1.1 Comment on the organizational structure of the company's apparatus 3.1.1.1 Advantages 3.1.1.2 Defect 3.1.2 Comments on the accounting of salary and salary deductions at the company 3.1.2.1 Advantages 3.1.2.2 Defect 3.2 Suggestions REFERENCES APPENDIX Foreword Reason for choosing the topic For enterprises, salary is a large proportion of production and business costs If enterprises apply a reasonable salary system, it will motivate them to increase labor productivity For employees, salary has essential meaning because it is a source of income to ensure life for individuals and their families Wages are a driving force to increase labor productivity if paid commensurate with the labor they have contributed but can also reduce labor productivity, making the production process slow unsatisfactory Efficient if the wages they receive are lower than the labor they put in Closely attached to salary are salary deductions, including social insurance, health insurance, unemployment insurance, and the labor union This is a social fund that shows the concern of the whole society to each member The State has promulgated the regimes on salary and salary deductions They are flexibly applied in each Enterprise depending on the management organization, production, business, and the nature of the work of the enterprises There With that awareness, combined with fact-finding at Hop Phat Bags & Bags Manufacturing, Trading Co., Ltd., I decided to choose the topic "Salary accounting and salary deductions at Garment Manufacturing Trading Co., Ltd Hop Phat Backpacks and Handbags" as my final internship topic Research objective - Understand the production process and business activities of the Company - Accounts for use and rotation of vouchers and methods of accounting for operations in salary accounting - Learn how bookkeeping is used - Inadequacies in the current accounting work Research scope About space: Hop Phat Bags, Backpacks and Bags Manufacturing Trading Co., Ltd Analytical data: May 2021 Research Methodology - Collecting documents and operations arising in reality at Hop Phat Bags, Backpacks, and Garment Manufacturing Trading Co., Ltd - Using research methods such as comparative method, alternative method to present data richly and vividly - Consult with brothers and sisters in the Company's accounting department Refer to books and some other documents related to the research topic Theme structure In addition to the introduction, conclusion, and appendix, the main content of the graduation report consists of chapters: Chapter 1: Introduction to Hop Phat Bags, Backpacks and Garment Manufacturing Trading Co., Ltd Chapter 2: Actual salary accounting and salary deductions at Hop Phat Bags, Backpacks and Bags Manufacturing, Trading Co., Ltd Chapter 3: Comments and recommendations CHAPTER 1: INTRODUCTION ABOUT HOP PHAT BAGS MANUFACTURING TRADING GARMENT COMPANY LIMITED 1.1 The process of formation and development - - - The trading name of the Company: HOP PHAT BACKGROUND MANUFACTURING TRADING MANUFACTURING COMPANY LIMITED Office address: 23/36/2B Nguyen Huu Tien, Tay Thanh Ward, Tan Phu District, Ho Chi Minh City Workshop: 638/30 Le Trong Tan, Binh Hung Hoa, Binh Tan, HCMC Email: info.mayhopphat@gmail.com Tax code: 0313730318 Transaction account number 214342109 at Asia Commercial Bank Type of business: limited liability company Representative: Truong Dinh Duc Date of establishment: March 31, 2016, according to the business license number 0313730318 issued by the Department of Planning and Investment of Ho Chi Minh City Charter capital: billion VND History and development Introduction Hop Phat Handbag Company, with its starting point in 1996, is a small backpack manufacturing facility that lacks professional and advanced equipment and machinery that lacks much-specialized equipment in the industry In 2016, the base established Hop Phat Bags and Backpacks Manufacturing Company and invested in more modern equipment and machines: table brothers sewing machine, stepbrothers sewing machine, bug brothers sewing machine, electronic brothers sewing machine, sewing machines programmed by brothers, etc imported With each member's passion and best efforts, Hop Phat Bags, Backpacks Garment Manufacturing Co., Ltd contributes to the current stability, with an average monthly production output of 10,000-20,000 products Bags of different designs There is no shortage of a plus point, for the efforts and focus of the leaders of Hop Phat Handbag Garment Manufacturing Co., Ltd have outlined short-term and long-term planning goals Appendix Appendix Mẫu số: S03a-DN CÔNG TY TNHH SX TM MAY BALO TÚI XÁCH HỢP 23/36/2B Nguyễn Hữu Tiến, P.Tây Thạnh, Q.Tân phú, Tp HCM (Ban hành theo Thơng tư số 200/2014/TT-BTC Ngày 22/12/2014 Bộ Tài chính) SỔ NHẬT KÝ CHUNG Từ ngày 01/12/2020 đến ngày 31/12/2020 Ngày hạch Ngày Số chứng từ toán chứng từ … … … Diễn giải … TK Tài Phát sinh Phát sinh đối khoản Nợ Có ứng … … 21/12/2020 21/12/2020 UNC584 Nộp BHXH, BHYT, BHTN tháng 11 3383 1121 21/12/2020 21/12/2020 UNC584 Nộp BHXH, BHYT, BHTN tháng 11 1121 3383 21/12/2020 21/12/2020 UNC584 Nộp BHXH, BHYT, BHTN tháng 11 3384 1121 21/12/2020 21/12/2020 UNC584 Nộp BHXH, BHYT, BHTN tháng 11 1121 3384 21/12/2020 21/12/2020 UNC584 Nộp BHXH, BHYT, BHTN tháng 11 3386 1121 21/12/2020 21/12/2020 UNC584 Nộp BHXH, BHYT, BHTN tháng 11 1121 3386 … … … … … … 31/12/2020 31/12/2020 BL12 Trích BXHXH, BHYT, BHTN trừ 3341 vào lương người lao động (10.5%) 3383 31/12/2020 31/12/2020 BL12 Trích BXHXH, BHYT, BHTN trừ 3383 vào lương người lao động (10.5%) 3341 31/12/2020 31/12/2020 BL12 Trích BXHXH, BHYT, BHTN trừ 3341 vào lương người lao động (10.5%) 3384 31/12/2020 31/12/2020 BL12 Trích BXHXH, BHYT, BHTN trừ 3384 vào lương người lao động (10.5%) 3341 31/12/2020 31/12/2020 BL12 Trích BXHXH, BHYT, BHTN trừ 3341 vào lương người lao động (10.5%) 3386 31/12/2020 31/12/2020 BL12 Trích BXHXH, BHYT, BHTN trừ 3386 vào lương người lao động (10.5%) 3341 31/12/2020 31/12/2020 BL12 Trích BHXH, BHYT, BHTN Doanh 622 nghiệp đóng– BP cắt may (21.5%) 3383 31/12/2020 31/12/2020 BL12 Trích BHXH, BHYT, BHTN Doanh 3383 nghiệp đóng– BP cắt may (21.5%) 622 31/12/2020 31/12/2020 BL12 Trích BHXH, BHYT, BHTN Doanh 622 nghiệp đóng– BP cắt may (21.5%) 3384 31/12/2020 31/12/2020 BL12 Trích BHXH, BHYT, BHTN Doanh 3384 nghiệp đóng– BP cắt may (21.5%) 622 31/12/2020 31/12/2020 BL12 Trích BHXH, BHYT, BHTN Doanh 622 nghiệp đóng– BP cắt may (21.5%) 3386 31/12/2020 31/12/2020 BL12 Trích BHXH, BHYT, BHTN Doanh 3386 nghiệp đóng– BP cắt may (21.5%) 622 31/12/2020 31/12/2020 BL12 Trích BXHXH, BHYT, BHTN Doanh nghiệp đóng– BP kinh doanh (21.5%) 6411 3383 31/12/2020 31/12/2020 BL12 Trích BXHXH, BHYT, BHTN Doanh nghiệp đóng– BP kinh doanh (21.5%) 3383 6411 31/12/2020 31/12/2020 BL12 Trích BXHXH, BHYT, BHTN Doanh nghiệp đóng– BP kinh doanh (21.5%) 6411 3384 31/12/2020 31/12/2020 BL12 Trích BXHXH, BHYT, BHTN Doanh nghiệp đóng– BP kinh doanh (21.5%) 3384 6411 … … 33,915,000 33,915,000 5,985,000 5,985,000 2,660,000 2,660,000 … … 14,560,000 14,560,000 2,730,000 2,730,000 1,820,000 1,820,000 18,375,000 18,375,000 3,150,000 3,150,000 1,050,000 1,050,000 1,750,000 1,750,000 300,000 300,000 31/12/2020 31/12/2020 BL12 Trích BXHXH, BHYT, BHTN Doanh nghiệp đóng– BP kinh doanh (21.5%) 6411 3386 31/12/2020 31/12/2020 BL12 Trích BXHXH, BHYT, BHTN Doanh nghiệp đóng– BP kinh doanh (21.5%) 3386 6411 31/12/2020 31/12/2020 BL12 6421 3383 31/12/2020 31/12/2020 BL12 3383 6421 31/12/2020 31/12/2020 BL12 6421 3384 31/12/2020 31/12/2020 BL12 3384 6421 31/12/2020 31/12/2020 BL12 6421 3386 31/12/2020 31/12/2020 BL12 3386 6421 … … … … Trích BXHXH, BHYT, BHTN Doanh nghiệp đóng– BP văn phịng (21.5%) Trích BXHXH, BHYT, BHTN Doanh nghiệp đóng– BP văn phịng (21.5%) Trích BXHXH, BHYT, BHTN Doanh nghiệp đóng– BP văn phịng (21.5%) Trích BXHXH, BHYT, BHTN Doanh nghiệp đóng– BP văn phịng (21.5%) Trích BXHXH, BHYT, BHTN Doanh nghiệp đóng– BP văn phịng (21.5%) Trích BXHXH, BHYT, BHTN Doanh nghiệp đóng– BP văn phòng (21.5%) … … 100,000 100,000 11,725,000 11,725,000 2,010,000 2,010,000 670,000 670,000 … … xxx Tổng cộng xxx Ngày tháng năm Người lập biểu Kế toán trưởng Giám đốc (Ký, họ tên) (Ký, họ tên) (Ký, họ tên, đóng dấu) App endix CƠNG TY TNHH SX TM MAY TÚI XÁCH BA LÔ HỢP PHÁT 23/36/2B Nguyễn Hữu Tiến, P.Tây Thạnh, Q.Tân phú, Tp HCM Mẫu số S03b-DN (Ban hành theo Thông tư số 200/2014/TT-BTC Ngày 22/12/2014 Bộ Tài Chính) SỔ CÁI Số hiệu: 3335 Tháng 12/2020 Tên tài khoản: Thuế thu nhập cá nhân Ngày, tháng Chứng từ Số hiệu ghi sổ A Ngày, Diễn giải tháng B C D Số dư đầu kỳ ( Đơn vị tính: Đồng ) Số phát sinh Tài khoản đối ứng Nợ Có F 1,302,926 20/12 UNC527 20/12 Nộp thuế TNCN tháng 11 1121 31/12 BL12 31/12 Thuế TNCN trừ vào lương 3341 1,302,926 1,376,676 người lao động Tổng phát sinh 1,302,926 Số dư cuối kỳ 1,376,676 1,376,676 Ngày 31 tháng 12 năm 2020 Người lập biểu Kế toán trưởng (Ký, họ tên) (Ký, họ tên) Người đại diện theo pháp luật (Ký, họ tên, đóng dấu) CƠNG TY TNHH SX TM MAY BALO TÚI XÁCH HỢP PHÁT 23/36/2B Nguyễn Hữu Tiến, P.Tây Thạnh, Q.Tân phú, Tp HCM SỔ CHI TIẾT CÁC TÀI KHOẢN Loại tiền: VND; Tài khoản: 3335; Tháng 12 năm 2020 Ngày hạch toán Ngày chứng Số chứng từ từ Diễn giải Tài khoản TK đối ứng Phát sinh Nợ Phát sinh Có Dư Nợ Dư Có Số dư đầu kỳ 1,302,926 20/12/2020 20/12/2020 UNC527 Nộp thuế TNCN tháng 11 3335 1121 31/12/2020 31/12/2020 BL12 Thuế TNCN trừ vào lương người lao động 3335 3341 Cộng 3384 Số dư cuối kỳ 3384 Người lập 1,302,926 1,376,676 1,302,926 0 1,376,676 1,376,676 1,376,676 Tp HCM, ngày 31 tháng 12 năm 2020 Giám đốc Mẫu số: S03a-DN CÔNG TY TNHH SX TM MAY BALO TÚI XÁCH HỢP PHÁT 23/36/2B Nguyễn Hữu Tiến, P.Tây Thạnh, Q.Tân phú, Tp HCM (Ban hành theo Thông tư số 200/2014/TT-BTC Ngày 22/12/2014 Bộ Tài chính) SỔ NHẬT KÝ CHUNG Từ ngày 01/12/2020 đến ngày 31/12/2020 Ngày hạch Ngày chứng Số chứng từ toán từ … 20/12/2020 20/12/2020 … … Tài khoản TK đối ứng … … 20/12/2020 UNC527 Nộp thuế TNCN tháng 11 3335 1121 20/12/2020 UNC527 Nộp thuế TNCN tháng 11 1121 3335 … … … … 31/12/2020 BL12 Thuế TNCN trừ vào lương người lao 3341 động 3335 31/12/2020 31/12/2020 BL12 Thuế TNCN trừ vào lương người lao 3335 động 3341 … … … … … Phát sinh Có 1,302,926 1,302,926 … 1,376,676 1,376,676 … xxx Tổng cộng … … 31/12/2020 … Phát sinh Nợ … … … … Diễn giải … xxx Ngày tháng năm Người lập biểu Kế toán trưởng Giám đốc (Ký, họ tên) (Ký, họ tên) (Ký, họ tên, đóng dấu) APPENDIX BUSINESS RESULTS ... at Hop Phat Bags, Backpacks and Bags Manufacturing, Trading Co., Ltd Chapter 3: Comments and recommendations CHAPTER 1: INTRODUCTION ABOUT HOP PHAT BAGS MANUFACTURING TRADING GARMENT COMPANY LIMITED. .. AND SALARY ACCURACIES AT HOP PHAT PACKAGING MANUFACTURING, TRADING AND SERVICE COMPANY LIMITED 2.1 Payroll Accounting 2.1.1 Overview of salary at the company Characteristics In fact, Hop Phat Company. .. the topic "Salary accounting and salary deductions at Garment Manufacturing Trading Co., Ltd Hop Phat Backpacks and Handbags" as my final internship topic Research objective - Understand the production