Concept, classification and characteristics of administrative and non-business units 3
Administrative and non-business units are created by the government to carry out specific professional tasks and manage state activities Their operational costs are funded entirely by the state budget or public resources, adhering to a principle of no direct reimbursement.
From a financial perspective, administrative and non-business units can be divided into the following categories:
Level I estimating units are responsible for directly receiving annual budget estimates from authorities, allocating these budgets to subordinate units, and ensuring compliance with public works accounting and budget settlement They manage the overall budget for their respective sectors and engage directly with financial agencies on funding matters These units typically include central ministries, as well as provincial and city departments or divisions at the district level.
- Level II estimate unit is the unit that receives the budget estimate of the level
I assess and allocate the budget estimates to Level III units while overseeing accounting and budget settlement activities Additionally, I manage the accounting and settlement processes for lower-level budgeting units Level II cost estimate units, which are affiliated with Level I budgeting units, serve as intermediaries responsible for budget management tasks that connect Level I units with Level III cost estimate units.
A Level III cost estimate unit is a fundamental unit that directly utilizes the capital and budget from Level II or Level I estimates, if available This unit is responsible for organizing and finalizing its budget, as well as managing the budgets of any subordinate cost estimate units Level III units are essential for fulfilling operational needs while also overseeing budget management in accordance with directives from higher-level budget authorities.
Concepts, tasks and meanings of salary accounting
The concept, function and characteristics of salary
The complexity of wages is already evident in the philosophy of wages In fact, the concept of salary and salary structure is very diverse
The basic salary is the officially designated amount outlined in labor contracts, salary decisions, or formal agreements, representing the value of the employee's work and the significance of their contributions.
In the State sector Basic salary is determined as follows: Basic salary = Minimum wage * Salary coefficient
- Minimum wage: is the salary paid to the simplest worker in the normal conditions of society Minimum wages are protected by law
Minimum wages have the following basic characteristics:
- Determined corresponding to the simplest level of labor
- Corresponds to the lightest labor intensity in normal working conditions - Ensure consumer demand at the minimum necessary level
The minimum wage serves as a foundational benchmark for setting wages across various job sectors, reflecting the average cost of living in a given area It plays a crucial role in helping the state regulate and oversee the exchange and purchasing of labor, ensuring fair compensation for workers.
PHẠM NAM KHÁNH PUBLIC ACCOUNTING
Duties of salary accountant
Accountants divide their work into specific tasks assigned to individual professionals, each with distinct responsibilities within the accounting field A payroll accountant's key duties include managing employee compensation, ensuring accurate payroll processing, and adhering to tax regulations.
To effectively assess the staffing situation of the unit, it is essential to gather detailed information, including the number of employees, the full names of each individual, their respective salaries, and any receivables or deductions from their salaries and bonuses This comprehensive overview will facilitate better management and financial planning within the organization.
- Accurate, timely and accurate calculation of salary, bonus and allowances payable to employees
- Mastering and implementing regulations on salary fund management in the administrative and non-business sector such as: payroll registration, salary book making
- Checking the compliance with policies and regimes on salary, social insurance, health insurance and labor union
- Pay in full, on time and on time for officials and employees at the unit.
- Comply with the principles and regimes of labor management and wages.
Salary payment form Non-production administrative and non-productive units apply
Simple time wage concept
The time-based salary system determines employee compensation based on predetermined salary levels and hours worked However, this approach has significant drawbacks, as it fails to fully promote equitable distribution based on individual labor contributions and attitudes Consequently, this method tends to average out performance and does not incentivize the efficient use of work time.
K ế Toán Công Đại học Kinh tế Quốc dân
Bài t ậ p k ế toán hành chính s ự nghi ệ p có gi ả i
Ti ể u lu ậ n Bi ệ n pháp qu ả n lý và s ử d ụ ng ngu ồ n v ố n ODA t ạ i
Vi ệ t Nam (download tai tailieutuoi
Kế toán công: Xác định kết quả của hoạt động hành chính sự nghiệp
PHẠM NAM KHÁNH PUBLIC ACCOUNTING
Pay time with bonus
This salary system combines a straightforward time-based pay structure with performance-based incentives tied to specific quantity or quality targets It offers significant advantages over traditional time pay systems by reflecting individual proficiency levels and actual working hours while closely linking compensation to work performance through established reward criteria This approach motivates employees to take greater ownership of their responsibilities and outcomes As technological advancements continue to evolve, this salary model is gaining increasing popularity.
Time-based payment with consideration of work efficiency
In this compensation structure, employees receive a base salary along with additional pay based on their work efficiency This supplementary salary reflects individual responsibilities and is tied to the performance of their specific tasks, emphasizing the importance of independent work in determining overall productivity.
How to calculate salary
According to Article 1 of Joint Circular No 01/2012/TTLT-BNV-BTC, effective May 1, 2012, the salary and allowances for officials, civil servants, and public employees outlined in Clauses 1, 2, and 3 are calculated as specified in the regulation.
4, 5 and 6, Article 1 of this Joint Circular, based on the current salary coefficient and allowances specified in Resolution No 730/2004/NQ-UBTVQH11 September 30, 2004, Resolution No 1003/2006/NQ-UBTVQH11 of March 3,
2006, Resolution No 794/2009/NQ-UBTVQH12 of June 22, 2009, Resolution
No 823/2009/UBTVQH12 dated October 3, 2009, Resolution No 888NQ/2010/UBTVQH12 of March 5, 2010, Decision No 128-QD/TW of December 14, 2004, Decision No 275-QD/TW of December 4, 2009 , Decree
No 204/2004/ND-CP dated December 14, 2004, Decree No 76/2009/ND-CP dated September 15, 2009, Decree No 92/2009/ND-CP dated October 22, 2009
2009, Decree No 116/2010/ND-CP dated December 24, 2010, Decree No 14/2012/ND-CP dated March 7, 2012 and the level General minimum wage as
Bài t ậ p k ế toán công - K ế toán công và các bài t ậ p th ự c hành liên quan
According to Article 1 of Decree No 31/2012/ND-CP, issued on April 12, 2012, the general minimum salary is established to calculate salaries, allowances, and any applicable reserve difference coefficients.
The salary calculation formula is defined as Realized Salary = Base Salary x Current Salary Coefficient, as per Decree No 66/2013/ND-CP issued by the government on June 27, 2013 This decree establishes a base salary for employees in ministries, civil servants, public employees, and armed forces, replacing the general minimum wage with a new base salary of 1,150,000 VND/month, which reflects an increase of 100,000 VND/month effective from July 1, 2013 Additionally, the decree outlines necessary measures for the deduction of funds from the salary budget.
To calculate the performance allowance, use the formula: Performance allowance = Base salary x Current allowance coefficient This includes salary-based allowances, which are a percentage of the current salary, as well as any applicable leadership and intensive allowances For those with over-frame years, the formula adjusts to: Performance allowance = Performance salary + Leadership position allowance (if applicable) + Over-frame seniority allowance (if applicable), multiplied by the percentage of allowances as mandated by law.
Payroll accounting
Principles of lymphadenopathy
Salary has a very important role in cost accounting at the unit Timely and accurate accounting of wages and deductions will make employees feel secure in completing their assigned tasks
Before that importance, the accounting of salary and salary deductions must strictly comply with the following principles:
- Timely and accurately reflect the number of employees, the amount of time and labor results
- Accurately and timely calculate and pay salary and salary deductions paid by the unit on behalf of employees
PHẠM NAM KHÁNH PUBLIC ACCOUNTING
- Providing information on salary, salary payment at the unit, helping leaders to operate and manage well labor, salary and salary deductions
Review accounting records to ensure adherence to the salary plan and labor regulations, verifying compliance with salary regimes and labor norms, as well as maintaining discipline in employee salary payments.
- Organize recording, reflecting and synthesizing data on the number of employees, time and labor results
- Periodically analyze the situation of management, use of labor, labor costs, labor productivity, propose measures to fully exploit and effectively use all available labor potentials at unit.
Use documents
Samples of documents related to salary are issued together with Decision No 19/2006/QD-BTC dated March 30, 2006 of the Ministry of Finance and Circular
The No 185/2010/TT-BTC directive, issued on November 15, 2010, provides guidance on the amendments and supplements to the administrative and non-business accounting regime It includes the use of Timesheet Form C01-H, which is essential for tracking employees' actual working days, leaves, and social insurance benefits This form serves as the foundation for calculating salary, as well as social, health, and unemployment insurance contributions made on behalf of employees within the agency.
OVERVIEW OF PHAM VAN HAI SECONDARY SCHOOL
Overview
- Name of the school (according to the establishment decision): Pham Van Hai Secondary School
- Former name: School PTC2 Pham Van Hai
- Year of establishment: Decision No 623/QD UB, 07/7/1994 –
- Managing agency: Binh Chanh District Department of Education and Training
- Address: 3A28 Provincial Road 10, Hamlet 3, Pham Van Hai Commune, Binh Chanh District
- Email: c2pvh.binhchanh.tphcm@moet.edu.vn
Pham Van Hai is a small commune, located in the southwest of Binh Chanh district, on the outskirts of Ho Chi Minh City
In a suburban area adjacent to Long An province, the sparse population faces economic challenges, leading to limited educational resources At that time, the district was served by a single primary school, Cau Xang, which operated in a dual schedule—hosting elementary classes in the morning and middle school sessions in the afternoon.
Established in 1978, Cau Xang market emerged as a pivotal wholesale hub connecting the city with Long An province This vibrant marketplace attracted traders from around the globe, significantly transforming the local trade economy and introducing new dynamics to the region's commercial landscape.
Due to the increasing population in the region, education emerged as a critical concern, leading to overcrowding at Cau Xang school In response to this challenge, the State decided to establish a new secondary school, named PTC2 Pham Van Hai, to alleviate the burden on Cau Xang school.
In the early years of establishment of Pham Van Hai Secondary School, there were only about 10 staff members with rudimentary equipment
PHẠM NAM KHÁNH PUBLIC ACCOUNTING
At that time, the school comprised one grade 9 and two classes each for grades 8, 7, and 6, with inadequate facilities limited to thatched cottages and lacking a school gate or security Although there was a dormitory for students, teachers faced meager salaries, leading many to leave for urban opportunities, while a few dedicated individuals chose to remain committed to their profession.
By 2000, the school was built on a floor, with a permanent guard room and solid fence Over 30 years of existence, the school has made better progress
For the Education sector, the criterion "first study ceremony, after study literature" is the top priority Therefore, the immediate and long-term tasks of the school are:
- Training, fostering and forging young generations with moral dignity to contribute to the construction of the country
- Cultural education to improve students' understanding
2.1.3 Total funding from the school's revenue sources for 4 consecutive years:
Bảng kê 1 : T ng kinh phí tổ ừ các nguồn thu của trường
Năm học 2008-2009 Tổng kinh phí được cấp từ ngân sách nhà nước
Tổng kinh phí từ học
Organization management apparatus
2.2.1 Basic functions and duties of each management department:
- Principal: The person responsible for all activities of the school Responsible for making decisions, in charge of overall management and operation of school activities
- Office department: responsible for budgeting, financial management of assets, capital, and supplies in the school
Library: Responsible for storing and providing books to serve the public
- Vice-Principal: Support the Principal in managing the school, the teaching process of teachers as well as the learning process of students
- Equipment room: Store and maintain equipment for the teaching and learning process
Hiệu trưởng Hiệu phó Phòng ban
Văn phòng Thiết bị Thư viện
Toán Ngữ Văn Tiếng Anh Địa-Sinh Sử-GDCD
Hóa-Lý Công nghệ- Văn thể mỹ
PHẠM NAM KHÁNH PUBLIC ACCOUNTING
- Teams: Responsible for educating and training moral awareness as well as imparting knowledge
- Housekeeping department: Maintain hygiene in the school
- Security: Responsible for maintaining order and security in the school
- Union organization: The department that conducts social services for school employees, deals with labor policies.
Organization of the accounting apparatus
2.3.1 The organizational structure of the accounting apparatus
Sơ đồ 2: Tổ chức bộ máy kế toán
The treasurer is responsible for managing the school's cash flow by overseeing receipts and cash payments, ensuring accurate entry into the cash fund This role includes recording all revenues and expenditures in the treasury book, followed by summarizing and comparing these financial figures with the accountant to maintain fiscal accountability.
- General accounting: Recording and reflecting existing data on financial performance
+ Payment of salary and contributions: social insurance, health insurance, unemployment insurance, unemployment insurance
+ Payment for public service activities: electricity, water, stationery, travel expenses, small repair hire, professional activities (library equipment)
+ Payment for purchase and repair of fixed assets
+ Payment of other expenses: receiving support guests
+ Directly prepare quarterly and annual financial statements
Applicable accounting regime
The HCSN accounting system, established under Decision No 19/2006/QD BTC on March 30, 2006, by the Minister of Finance, is the unit responsible for executing tasks in accordance with the current accounting regime.
2.4.1 Currency used in accounting : Vietnam Dong ( VND )
2.4.2 Annual accounting year : Starting from January 1 to December 31 of the calendar year Quarterly accounting period is 3 months
2.4.3 Applicable accounting form: Machine accounting
2.4.4 The form of accounting books in the form of computerized accounting
Sơ đồ 3: Order of accounting in the form of machine accounting
Every day, accountants utilize accounting vouchers to identify debit and credit accounts in draft notebooks They input this data into computers, following pre-designed tables and charts in accounting software.
Chứng từ kế toán Phần mềm kế toán
Sổ kế toán: Sổ cái
Sổ tổng hợp chứng từ kế toán cùng loại
PHẠM NAM KHÁNH PUBLIC ACCOUNTING is entered into the machine according to each voucher and automatically entered into the accounting ledger
- At the end of the month, accountants close the books and prepare financial statements
- At the end of the accounting period, the accounting books are printed on paper and bound into books
ACTUAL SITUATION OF ACCOUNTING FOR SALE AND THE
Principle of salary calculation
Total income = Salary + position allowance + area allowance (if any) responsibility allowance + overtime allowance
Salary (main salary) = Salary coefficient * 650,000
Position allowance = Position allowance coefficient * 650,000
Overtime allowance = over bracket 7% * 730,000 VND
- Social insurance + health insurance + unemployment insurance deductions Total income * 8.5 %
- Food received = Total income Deductions –
Full name: Nguyen Huu Triet
Deduct 8.5 % of social insurance, health insurance, unemployment insurance 2,704,000 * 8.5% = 229,840
Salary deductions
Social insurance is a financial safety net designed to support employees who contribute to the fund during times of need, such as illness, maternity, disability, or retirement This fund is financed through a deduction of 20% from the total salary, with employees contributing 6% and employers contributing 16%.
- Health insurance: is a fund used to cover employees who contribute to the fund in medical examination and treatment activities Fund is deducted 4.5% In which the employee pays 1.5%, the employer 3%
- Unemployment insurance: 2% of which the employee pays 1%, the employer 1%
- Trade Union: As a fund for trade union activities at all levels, the trade union fund is deducted at 2% of the total salary fund.
Accounting vouchers used
- Salary payment table, salary fund report
- Salary arrears table, responsibility allowance arrears table, work-trip allowance arrears table, difficulty allowance arrears table, preferential allowance arrears table.
Accounting book : Ledger
PHẠM NAM KHÁNH PUBLIC ACCOUNTING
Sơ đồ : Quy trình ghi sổ4
The accountant calculates salaries, bonuses, and allowances by considering various factors such as arrears of liability and preferential allowances, increases in quantity, and social insurance payments This process culminates in the creation of a comprehensive salary payment table, along with separate tables for bonuses and social insurance contributions.
- Accountants based on the above vouchers, make entries in the draft calculation book, enter data into the computer related to wages and salary deductions, make numbers 334, 3321, 3322, 3323
- Wages , labor contracts , bonuses , employee allowances are not recorded in Account 334
User accounts: 334, 3321, 3322,3323
- This account 334 is to record the payment situation between the administrative and non-business units and officials and employees in the unit regarding salary and other payables
The salaries mentioned in this account pertain to regular employees within the unit, as well as those with long-term and stable labor contracts, for whom the unit is accountable for covering social and health insurance premiums.
Phần mềm kế toán Sổ cái
Accounts 3321, 3322, and 3323 are designated for recording deductions and payments related to Social Insurance, Health Insurance, and Union funds for employees within the unit, as well as for managing the social fund with relevant agencies.
Sơ đồ : Sơ đồ hạch toán tiền lương5
Sơ đồ : Sơ đồ hạch toán các khoản trích lương6
- Rút nguồn kinh phí chi trả lương, ghi:
Debit 334 – Phải trả người lao động
Credit 44121 – Nguồn kinh phí hoạt động Đồng thời kết chuyển lương, ghi:
Nợ 66121 – Chi hoạt động thường xuyên
Credit 334 – Phải trả người lao động
Tính tiền lương đóng BHXH , BHYT , BHTN :
PHẠM NAM KHÁNH PUBLIC ACCOUNTING
- Tính số BHXH , BHYT , BHTN phải nộp , tính trừ lương , ghi : Debit 334 -Phải trả người lao động
Credit 3321 , 3322 – Các khoản BHXH , BHYT phải nộp theo lương
+ Trích nộp BHXH , BHYT , BHTN , ghi :
Debit 3321 , 3322 – các khoản BHXH , BHYT phải nộp theo lương
Credit 46121 – Nguồn kinh phí hoạt động
+ Kết chuyển các khoản phải nộp trừ vào lương , ghi :
Debit 66121 – Chi hoạt động thường xuyên
Credit 334 – Phải trả người lao động ,
- Đơn vị chuyển nộp các khoản phải nộp theo lương ( 16 % BHXH , 3 % BHYT , 1 % BHTN ) , ghi :
Debit 332 – Các khoản phải nộp theo lương
Credit 46121 – Nguồn kinh phí hoạt động
- Kết chuyển các khoản đóng góp vào chi hoạt động , ghi :
Debit TK 66121 – Chi hoạt động thường xuyên
Credit 332 – Các khoản phải nộp theo lương
Thực tế phát sinh tại đơn vị:
1 Căn cứ vào BL01 / 2010 , ngày 03/01 , rút dự toán tính lương trả cho nhân viên 92,070,274 Trong đó tiền hợp đồng là 12,269,693
2 Căn cứ vào bảng thanh toán BHXH
- Tính 8,5% BHXH, BHYT, BHTN trừ vào lương
Trích nộp các khoản đóng góp trừ vào lương:
Kết chuyển 8.5% BHXH, BHYT, BHTN trừ lương
- Tính tiền lương hợp đồng đóng BHXH, BHYT, BHTN
- Chuyển nộp các khoản đóng góp 20% BHXH, BHYT, BHTN
Kết chuyển các khoản đóng góp:
Phản ánh các nghiệp vụ kinh tế phát sinh vào sổ cái:
PHẠM NAM KHÁNH PUBLIC ACCOUNTING Trường THCS Phạm Văn Hai
Sổ cái Tháng 01 năm 2010 Tài khoản: 334, Phải trả công chức, viên chức
Sổ cái Tháng 01 năm 2010 Tài khoản: 3322, Bảo hiểm y tế
PHẠM NAM KHÁNH PUBLIC ACCOUNTING
Comparison with accounting for payroll and the deductions in a public
Accounting for salary and salary deductions
4.1.1 Principles, requirements, and procedures for salary accounting
In manufacturing enterprises, accounting for salary costs is a common task complexities in accounting for business fees
Wage costs are crucial for establishing product pricing and overall costs, as well as determining obligations to the State budget and social welfare agencies To provide timely information for management decisions, payroll accounting must follow specific principles, including the accurate classification of various types of wages, each with distinct characteristics.
The following principles must be followed in the calculation of wages:
- Recording and reflecting salary and salary deductions, allocating expenses labor costs according to the right objects of labor
- Correct and complete use of original and cash accounting vouchers salary according to the right regime, right method
- Regularly as well as periodically organize the analysis of the situation of labor use activities, management, and expenditure of salary fund, providing information related to
Accounting vouchers and accounts used
-Complete product or work confirmation form
- Minutes of liquidation of the contract of delivery
-A list of deductions for salary payments
-Table of salary distribution and social insurance
The accounting principle governing account 334 is essential for tracking accounts payable, specifically focusing on the payment status of employee-related expenses This includes salaries, wages, bonuses, social insurance, and other income-related payables owed to employees within an enterprise Understanding the structure and content of account 334 is crucial for accurate financial reporting and management of employee compensation.
PHẠM NAM KHÁNH PUBLIC ACCOUNTING Debtor:
- Salaries, wages, bonuses of salary, insurance nature social and payments paid, paid and advanced to employees
-Deductions from wages and salaries of employees
Credit side: salaries, wages, bonuses of salary nature, insurance social insurance and payables and payables to employees
Credit side balance: salaries, wages, bonuses of the nature wages and other amounts payable to employees
Account 334 may have a Debit balance The balance on the Debit side of account
334 is very good especially- if reflecting the amount paid is larger than the amount payable in salary, wages, money bonuses and other payments to employees
Account 334 must be recorded in detail according to two contents: salary payment and other payments Account 334, there are 2 level 2 accounts:
Account 3341 represents the payables to employees, detailing the outstanding amounts owed for salaries, salary-related bonuses, social insurance, and other non-income related payments This account provides a clear overview of the company's financial obligations towards its employees.
Account 3348, categorized as "Other Employee Payables," represents the payment obligations and status of amounts owed to individuals who are not direct employees of the enterprise This includes payments related to wages, bonuses, and any other income components associated with these individuals.
This account is used to record the payment of accounts payable, payable in addition to the content reflected in other accounts of the group 33 (from 331 to
337) This account is also used for making payments revenue received in advance for services provided to customers and payments
The price difference arising in the sale and leaseback transaction of the asset is a financial lease or hire operations
Other payables, including voluntary pension insurance, life insurance, and additional support for employees beyond salaries, are recorded in accounting on four level 2 accounts.
Account 3382-Union funds (CPC): Reflecting the situation of deduction and payment union costs in the unit
-Expenditure of CPC at the establishment
- Extract from operating expenses to business expenses
- Credit balance: Unpaid and unpaid balance sheet
- Debt balance: Fixed income exceeds expenditure
Account 3383- Social insurance (social insurance): reflects the situation of deduction and payment social insurance in the unit
- Social insurance must be paid to employees
- Social insurance paid to the social insurance agency
PHẠM NAM KHÁNH PUBLIC ACCOUNTING
- Deduct social insurance into business expenses
- Deduct social insurance into employee's salary.
- Credit balance: Social insurance has not been paid yet
- Debt balance: Social insurance exceeds expenses
Account 3384-Medical insurance: reflect the situation of deduction and payment of insurance medical insurance in the unit
- Deducting health insurance into production and business expenses
- Deducting health insurance from employee's salary
Account balance: Credit balance: Unpaid health insurance
Account 3386- Unemployment insurance (UI): reflecting the situation of deductions and payments unemployment insurance account at the unit Structure:
Debtor: UI has been submitted to the management agency
-Deduct unemployment insurance into production and business expenses -Deduct unemployment insurance from employee's salary
Account balance: Credit balance: Unpaid UI
In addition, accountants also use the following groups of cost accounts:
-TK6421: expenses for administrative staff
Methods and diagrams for accounting payroll and deductions
4.3.1 Method of accounting for salary and salary deductions
Tính tiền lương, các khoản phụ cấp theo quy định phải trả cho người lao động, ghi:
Debit 241-xây dựng cơ bản dở dang
Credit 334- Phải trả người lao động(3341,3348)
TIền thưởng trả cho công nhân viên:
- Khi xác định số tiền thưởng trả công nhân viên từ qũy khen thưởng, ghi: Debit 353- quỹ khen thưởng phúc lợi(3531)
Credit 334- phải trả người lao động(3441)
- Khi xuất quỹ trả tiền thưởng, ghi:
Debit 334: phải trả người lao động
Tính tiền bảo hiểm xã hội ( ốm đau, thai sản,tai nạn,…)phải trả cho công nhân viên, ghi:
Debit 338- phải trả, phải nộp khác(3383)
Credit 334- phải trả người lao động
Tính tiền lương thực tế nghỉ phép phải trả cho công nhân viên, ghi:
PHẠM NAM KHÁNH PUBLIC ACCOUNTING Debit 623,627,641,642
Credit 335-Chi phỉ phải trả (đơn vị có trích trước tiền lương nghỉ phép) Credit 334- phải trả người lao động
Các khoản khấu trừ vào lương và thu nhập của nhân viên và người lao động tại doanh nghiệp bao gồm tiền tạm ứng chưa chi hết, bảo hiểm y tế, bảo hiểm xã hội, bảo hiểm thất nghiệp, cùng với tiền thu bồi thường cho tài sản thiếu theo quyết định xử lý.
Credit 338- phải trả, phải nộp khác
Tính tiền thuế thu nhập cá nhân của công nhân viên và người lao động khác của doanh nghiệp phải nộp Nhà nước, ghi:
Credit 333- thuế và các khoản phải nộp Nhà nước(3335)
Khi ứng trước hoặc thưc trả tiền lương, tiền công cho công nhân viên v người à lao động khác của doanh nghiệp, ghi:
Debit 334- phải trả người lao động (3341,3348)
Thanh toán các khoản phải trả cho công nhân viên và người lao động khác của doanh nghiệp, ghi:
Debit 334- phải trả người lao động(3341,3348)
Trường hợp doanh nghiệp trả lương hoặc thưởng cho công nhân viên và người lao động khác bằng sản phẩm hoặc hàng hóa, kế toán sẽ phản ánh doanh thu bán hàng không bao gồm thuế GTGT.
Credit 511: doanh thu bán hàng và cung cấp dịch vụ
Credit 3331: Thuế GTGT phải nộp(33311)
Doanh nghiệp cần xác định và thanh toán các khoản phải trả cho công nhân viên và người lao động, bao gồm tiền ăn ca, tiền nhà, tiền điện thoại, học phí và thẻ hội viên.
-Khi xác định được số phải trả cho công nhân viên và người lao động của doanh nghiệp, ghi:
- Khi chi trả cho công nhân viên và người lao động của doang nghiệp, ghi: Debit 334
Kế toán trích theo lương theo tỉ lệ quy định
Khi nhận trợ cấp BHXH do cơ qun BHXH cấp:
Khi nhận KPCĐ do cơ quan công đoàn cấp trên cấp:
PHẠM NAM KHÁNH PUBLIC ACCOUNTING Debit 111, 112
Nộp BHXH, KPCĐ, BHYT, BHTN cho cơ quan quản lý quỹ
Phản ánh trợ cấp BHXH phải trả cho người lao động:
Chi tiêu KPCĐ để lại doanh nghiệp
In both business and non-business administration, accountants need to grasp the balance of documentation and related issues, transitioning from detailed information to a synthesized overview to produce accurate and reliable financial statements.
Nội dung Đơn vị Hành Chính Sự Nghiệp Doanh nghiệp
1 Hệ thống tài khoản sử dụng theo thông tư 107 mới nhất, hệ thống kế toán HCSN dùng ít tài khoản hơn
Hệ thống tài khoản sử dụng theo thông tư 133 và thông tư 200.
Hệ thống kế toán doanh nghiệp dùng nhiều tài khoản hơn
2 Chấp hành ngân sách nhà nước Không liên quan đến ngân sách nhà nước
3 Quản lý ngân sách bằng nguồn kinh phí do nhà nước cấp, theo dõi thu chi, hợp lý chứng từ thu chi từ nguồn của nhà nước
Quản lý thu chị bằng nguồn vốn của các cổ đông … và tự chủ trong nguồn vốn đó mà không bị ràng buộc bới ngân sách nhà nước.
Đối với đơn vị HCSN, có 4 phương pháp hạch toán đơn giản hơn, nhưng cần chú ý đến việc sắp xếp hồ sơ chứng từ một cách khép kín Việc này rất quan trọng vì hồ sơ sẽ được lưu giữ để phục vụ cho việc kiểm tra của các cơ quan ban ngành cấp trên.
Phương pháp hạch toán cho đơn vị HCSN phức tạp hơn do tính chất nghiệp vụ đa dạng Việc sắp xếp và lưu trữ chứng từ kế toán cần được thực hiện một cách cẩn thận nhằm phục vụ cho công tác kiểm tra và quyết toán của các cơ quan thuế.
5 Cơ quan quản lý đơn vị HCSN là cấp trên đó hoặc nhà nước quản lý.
Cơ quan quản lý doanh nghiệp là cơ quan thuế : Chi cục hoặc cục thuế quản lý
6 Hạn nộp BCTC bên HCSN là
30/12 của năm tài chính Hạn nộp BCTC bên doanh nghiệp là
7 Các đơn vị mà bên HCSN hay đi giao dịch là kho bạc nhà nước
Các đơn vị mà bên doanh nghiệp thường giao dịch là các ngân hàng
Phần mềm sử dụng bên doanh nghiệp là Misa SME, fast… Phần mềm sử dụng cho Doanh nghiệp như: Misa Mimoza, Das, Imac, DSoft, Dtsoft.NET…
9 Cuối năm bên HCSN thực hiện các bút toán kết chuyển nguồn ,kết chuyển các khoản chi phí.
9.Cuối năm bên doanh nghiệp thực hiện các bút toán kết chuyển doanh thu, chi phí, giá vốn để tính lợi nhuận ( lãi, lỗ)
10 BCTC bên HCSN ít có sự nộp lại điều chỉnh
BCTC bên doanh nghiệp thường hay bị kế toán nộp lại, điều chỉnh.
11 Và các nội dung khác về hệ thống sổ sách