(Tiểu luận) accounting for payroll and salary deductions at tan an investment construction trading and material production joint stock company

UNIVERSITY OF ECONOMIC AND LAWS FACULTY OF ACCOUNTING AND AUDITING  INTERNSHIP REPORT ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS AT TAN AN INVESTMENT CONSTRUCTION - TRADING AND MATERIAL PRODUCTION JOINT STOCK COMPANY ADVISOR : Assoc Prof.PhD PHAN DUC DUNG STUDENT NAME : HOANG THI LE REGISTRATION NUMBER: K174050609 CLASS :K17405CA HO CHI MINH CITY c INTERNSHIP DIARY  General information Student full name : Hoang Thi Le Class: K17405CA Code : K174050609 Date of birth : 27/02/1999 Advisor in university : Assoc Prof.PhD Phan Duc Dung Internship place : Tan An investment construction – trading and material production joint stock company Address : Building A04 (1 st floor ), Apartment 26 Nguyen Thuong Hien, Go Vap District, Ho Chi Minh City Internship department : Accounting department Advisor in company : Nguyen Thi Sen Internship position: Trainee accountant Internship time : From 15 th December 2020 to 15 th February 2021 Content of internship diary : Numerical order Week Internship content Learn about the company, meet, and get acquainted with the accounting department's brothers and sisters Come to the company to meet the departments to learn about the company: type of Enterprise, lines of business… Students' assessment of the internship's results - Understanding of the internship unit and working environment - Review professional knowledge learned at school and applied to practical work Study the accounting apparatus's organizational structure and functions and duties of accounting, and accounting policy… 2 Research and write reports on the following accounting practices: c Learn and write reports on 3 material accounting, accounting for short-term loans, accounting for payables to employees, accounting for administrative management costs accounting practices Find out the company's books, accounts, and accounting records Learn methods and salary deductions Salary regulations and methods and salary deductions 4 The practice of attendance, payroll, and salary deductions for employees The practice of payroll 5 Learn about raw materials accounting module Talk to company staff to learn about vouchers, accounts, accounting books used for this account How to classify the materials in the company.6 Learn about categories Materials used by the business How to classify the materials in the company 6 Obtain sample certificates from Find out the data source for the importing and exporting materials internship report writing process Enter the details of the book in the form, export the data Learn how to record, respond to accounting services Accompany the company staff to the site to see the actual process of importing and exporting construction materials Draw the accounting flowchart of importing and exporting raw materials Write a report 7 Learn about short-term loan accounting module Talk to company staff to find out about vouchers, accounts, accounting books used for this account c Learn about short-term loan accounting module (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company Learn how short-term loan bookkeeping, presentation, and accounting flow are 8 Summarize the accounting process Understanding the accounting for short-term loans process for short-term loans c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company NHẬN XÉT CỦA ĐƠN VỊ THỰC TẬP  Họ tên SV thực tập : Hoàng Thị Lệ MSSV: K174050609 Lớp: K17405CA Trường Đại học kinh tế - Luật Đã thực tập Phòng : Kế toán Từ thời gian : từ ngày 15/12/2020 đến ngày 15/02/2021 Nhận xét chung : …………………………………………………………………………………………………… …………………………………………………………………………………………………… …………………………………………………………………………………………………… …………………………………………………………………………………………………… …………………………………………………………………………………………………… …………………………………………………………………………………………………… …………………………………………………………………………………………………… …………………………………………………………………………………………………… …………………………………………………………………………………………………… ………………………………………………………………………………………………… ………… , ngày 15 tháng 02 năm 2021 Xác nhận đơn vị thực tập (Ký ghi rõ họ tên) Ghi : Có thể đóng dấu treo góc bên trái c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company FIGURES Figures : Timesheets Figures : Timesheets Figures : Timesheets Figures : Recording vouchers Figures : List of payment vouchers Figures : Table paywages Figures : Payment Figures : Payment Figures :List of employees paying for social insurance, health insurance and unemployment insurance in December Figures 10 : Tables paywages Figures 11 :Summary sheet of insurance receipts Figures 12 : Receipts Figures 13 : Payment order c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company ABBREVIATIONS ICTMP : investment construction – trading material production c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company TABLE OF CONTENT INTERNSHIP DIARY NHẬN XÉT CỦA ĐƠN VỊ THỰC TẬP FIGURES ABBREVIATIONS TABLE OF CONTENT INTRODUCE 10 PART - A BRIEF DESCRIPTION OF THE COMPANY 12 1.1 General introduction about Tan An investment construction – trading and material poduction joint stock company 12 1.1.1 Name of company 12 1.1.2 Director/Chief accounting of company 12 1.1.3 Address of company 12 1.1.4 Legal grounds 12 1.1.5 Type of company 12 1.1.6 Functions and duties of the business 12 1.1.7 History and development of the business through periods 12 1.2 Organization of accountancy of Tan An investment construction – trading and material production joint stock company 15 1.2.1 Organization of accountancy of company 15 1.2.2 1.2.2 Accounting methods : Vouchers 16 1.2.3 Accounting regimes and applicable accounting policies at company 17 PART : ACCOUNTING FOR PAYROLL AND SALARY DEDUCTIONS AT TAN AN INVESTMENT CONSTRUCTION – TRADING MATERIAL PRODUCTION JOINT STOCK COMPANY 18 2.1 The company's labor characteristics 18 2.2 Salary regime and salary form at the company 18 c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company 2.2.1 Salary regime 18 2.2.2 Salary calculation method 18 2.2.3 Way of payment 19 2.3 Accounting for payroll and salary deductions at company 19 2.3.1 Payroll accounting 19 2.3.1.1 Vouchers, books, and voucher rotation order 19 2.3.2.1 Vouchers, books, and voucher rotation order 25 2.3.2.2 User account 26 PART 3- COMMENTS AND RECOMMENDATION 30 3.1 Comments 30 CONCLUSION 33 REFERENCE 35 PRIZE TICKET OF INSTRUCTORS 35 c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company INTRODUCE The reason for choosing the topic The production of material wealth is the basis of the existence and development of human society To carry out production there are factors: Labor, land, capital, missing one of these factors the production process will not take place Considering the importance level, human labor plays an important role, is the basic element of the production process, the element of means of production is important, but if there is no association with the labor force Of humans, the means of production are not effective, salary is both the driving force to motivate people in production and business as well as the cost constituting the cost of products, tools, and services Salary is an important lever to improve production and business efficiency to increase labor productivity, motivate employees in each enterprise to actively participate in labor, increase personal income for the family Research purposes When conducting production activities, the problem is for business managers to spend how much salary, how to use labor, to bring more efficiency and usefulness in the production process, from there set out the production plan for the next period This is why accounting for wages and deductions in business is so important Recognizing the importance of salary accounting and salary deductions, during the internship at Tan An ICTMP, I studied in-depth and studied the theory of the money accounting company Salary and salary deductions at Tan An ICTMP Along with the knowledge learned at the school, I boldly researched the topic: “Salary accounting and salary deductions at Tan An ICTMP ” During my studies at the University of Economics - Law, and internship at Tan An ICTMP, I have improved my understanding of salary accounting and salary deductions in business Business, production, and know-how to apply the learned theories in practical application Since then I have realized the existing advantages and disadvantages of the company, so I boldly made recommendations to improve the salary accounting and salary deductions at Tan AN ICTMP Company Report structure The main content of the topic consists of parts: - Part 1: Overview of Tan An ICTMP Company - Part 2: Accounting status of salary and salary deductions at Tan An ICTMP Joint Stock Company - Part 3: Some accounting ideas for salary and salary deductions at Tan An ICTMP Joint Stock Company In order to make this report, during the internship, with the wholehearted support of Assoc Prof.PhD Phan Duc Dung ,Tan An ICTMP Joint Stock Company and the accounting department, I have helped me to improve theoretically as well as understand practical situation c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company Deduction of 1% of salary unemployment insurance for December 2020 Debit 6271 : 212,250 Debit 6421 : 177,570 Debit 6421 : 241,580 Credit 3384: 631,400 Deduction of 1% of the December 2020 salary union fee Debit 6271: 212,250 Debit 6421 : 177,570 Debit 6421 : 241,580 Credit 3384 : 631,4000 c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company Figure Table pay wages Figure 10 Operation 2: On December 31, 2020, calculate and make a list of officers and employees who pay the social insurance, unemployment insurance and health insurance premiums in December 2020 for employees working at the office and at the construction site , proceed to collect and prepare collection forms of social insurance, health insurance and salary insurance in December 2020 with the amount 6,629,700 VND c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company Figure 11 Figure 12 Operation 3: At the same time on January 9, 2021, the accountant makes a payment order and sends it to the bank to pay for the Social Insurance, Health Insurance, and Unemployment Insurance Quarter 4/2020 c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company Figure 13 PART 3- COMMENTS AND RECOMMENDATION 3.1 Comments 3.1.1 Comments on the company's accounting work organization The company organizes the accounting apparatus in a concentrated form, professional room division performs all the accounting work of the company, the technical departments send the data to the general professional department, the chief accountant who highest decision-making power and is responsible before the company director, who supports the chief accountant are the accountants assigned to each part of the accounting practice, helping to save time in decision making finance in accounting activities in particular, as well as decision-making by the Board of Directors in general The organization of the accounting work in the company is suitable for the prestige and business characteristics of the company The accounting apparatus is very compact with the assignment of specific assignments, responsibilities, and tasks for each accountant Every part of the accounting work is followed by people to fully comply with regulations c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company  Advantages: Compact apparatus, quickly collecting information The relationship is only within the unit, convenient for assigning and professionalizing The company has created, circulated, and stored documents to comply with the prescribed accounting regime to serve the accounting work and arising economic transactions The accounting system is scientifically applied, correctly applied with Circular No 200/2014 / TT-BTC, detailing to level and level accounts for each work, each work item, each customer Very convenient for the company to calculate and evaluate debts The accounting system is opened in accordance with the prescribed regime, including detailed books to meet the requirements of data synthesis to provide necessary information for users  Disadvantages: The number of accountants is limited, so each person has to many different jobs, requiring high-qualified and experienced accountants 3.1.2 Comments on the organization of salary accounting and salary deductions of the company Accounting for employees' salaries fully and accurately, ensuring benefits for employees and the company's construction team, helping them feel secure to work and stay with the job are capable, professional, responsible people, so the application of working instructions is done very well In the work of accounting for wages and deductions according to salary, the company strictly complies with the provisions of the accounting regime and the system of vouchers and books on salary according to the prescribed order Regarding accounting of social insurance, health insurance, and unemployment insurance, the company is also interested in appropriately, namely that the company always completes and pays the funds fully and on time This shows a high sense of responsibility of the company to the interests of employees 3.2 Recommendation 3.2.1 Some recommendations for the company's accounting work organization Because the company uses accounting software, errors can occur, so it is necessary to follow through, requires staff with knowledge of information technology or staff with basic knowledge of software that the company applies to avoid errors, as well as to deal with problems It is necessary to build a staff of accounting workers who not only have professional expertise but also have an understanding of the nature of the company's production c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company and business activities, from which they can analyze and evaluate The exact price is based on the data collected Apply information technology to data processing Companies need to set up an anti-virus program and accountants should print books at the end of each month in case data is lost Regarding the investment voucher system, building more facilities to preserve documents better, limiting the loss of documents More tightening the relationship between the guaranteeing departments the circulation of documents is better The accounting team must regularly improve their knowledge and exchange knowledge of ethics and professional responsibilities to improve the error situation The company should facilitate accountants to participate in long-term and shortterm professional courses to improve their qualifications, handle economic transactions that arise quickly and complete financial statements in a timely manner 3.2.2.Some recommendations on the accounting of the salary and salary deductions of the company Fully implement policies for employees The company should apply the form of contracting the total salary to each specific department in order to facilitate stimulation to improve productivity and working capacity of each staff member in the departments c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company CONCLUSION Salary is a very important issue, greatly affecting the business operations of the Company However, the formation of applying the salary system and salary deductions to ensure the interests of the parties and the society is very difficult, because it influences many other factors Building a company, which fully reflects the characteristics of production and business, is a very important and necessary issue for this period, building a form of reasonable salary will help encourage people Employees work enthusiastically, creating effective labor productivity to promote business and service activities Through studying time, being taught enthusiastically by experienced teachers, I have become deeply aware of theoretical issues, market economic information, social information, and the inevitable direction of action of economic rules in the new management mechanism The organization of salary accounting and salary deductions for the Company plays a very important role in building product prices Because wages are one of the factors of production costs, reducing product costs, bringing profits to the Company, making employees' income is the role of salary accounting, social insurance Therefore, it is required that the salary accounting work must increasingly improve in terms of management, labor management, reasonable use of labor, salary calculation to ensure compliance with the principles prescribed by the State At the same time, accounting for salary, deductions according to salary must reflect the cost distribution of salaries, social insurance, and other users in a timely and accurate manner, correctly calculating and paying salaries and social insurance for employees in businesses In a timely manner and in accordance with the right regime to encourage employees to be active in production, promoting business development At the same time, it also helps leaders and managers to make better decisions to manage, direct production, expand production, and business scale In the growing economic conditions, business results not only depend on the working capacity of the employees and the level of work completed but also depend on the fluctuating situation of the economy Therefore, the continuous improvement of forms of payment is required for all businesses in general and in particular The company applies the current salary regime of the state and supplemented by the fact its quite effective This is reflected in the Company's salary accounting However, the salary depends heavily on this factor, it is not fixed and the salary regime cannot be completely suitable for all subjects of the period Therefore, the salary accounting work cannot avoid unreasonable things, although this accounting work has been adjusted more completely by the Company and found the best direction During my internship at the company, my abilities, knowledge, and understanding are limited, and the research materials are not much, so my subject matter cannot avoid errors Therefore, I look forward to the guidance of teacher PHAM DUC DUNG and the opinions of the teachers, uncles, and sisters in the accounting c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company department of the Company to make this topic more complete, creating conditions for me to have more understanding in terms of theory as well as practice Through the time trying to study, practice, and improve knowledge at the University of Economics - Law combined with an internship at Tan An InvestmentConstruction - Trading and Materials Production Joint Stock Company This subject has been completed thanks to the transmission of extremely valuable knowledge and the dedicated guidance of the teachers and the enthusiastic help of the Board of Directors and departments at the Company created conditions for me to get in touch with reality First of all, I would like to express my sincere and deepest thanks to the teachers of the University of Economics and Law and especially I would like to thank teacher Pham Duc Dung for his kindness and enthusiasm to guide me complete this topic In the process of researching the topic, due to limited knowledge and time, my report cannot avoid errors We hope to receive the help of the teachers, the brothers and sisters in the company to make your report more complete Once again I would like to sincerely send my gratitude to teachers Phan Duc Dung and the brothers and sisters in Tan An Investment - Construction - Trading and Material Production Joint Stock Company c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company REFERENCE Thông tư số 200/2014/TT-BTC ngày 22 tháng 12 năm 2014 Bộ Tài Chính Kế tốn tài phần 1, Nguyễn Văn Công, Nxb Lao động Xã hội, 2011 Kế tốn tài phần 2, Nguyễn Văn Cơng, Nxb Lao động Xã hội, 2011 http://ketoanthienung.net/ PRIZE TICKET OF INSTRUCTORS c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company Không đạt yêu cầu Đạt yêu cầu Cần cải thiện Xuất sắc Chương m đầu Nội dung chương mở đầu không đầy đủ, không xác định mục tiêu, đối tượng phạm vi đề tài – 0.2 Chương mở đầu gồm đầy đủ nội dung, xác định mục tiêu, đối tượng phạm vi đề tài Các góp ý GVHD đa số cải thiện Một số điểm trình bày chưa logic Chương mở đầu trình bày đầy đủ, mạch lạc Xác định rõ rang thuyết phục mục tiêu, đối tượng phạm vi đề tài Giới thiệu doanh nghiệp Giới thiệu doanh Giới thiệu doanh nghiệp đầy đủ, số nội dung sơ sài nghiệp khơng đầy đủ trình bày khơng có chọn lọc 0.25 – 0.4 0.45 – 0.5 Giới thiệu doanh nghiệp đầy đủ, thể am hiểu ngành nghề, lĩnh vực hoạt động cấu doanh nghiệp 0.45 – 0.5 – 0.2 0.25 – 0.4 Cơ sở lí thuyết Khơng trình bày vấn đề lý thuyết vấn đề nghiên cứu trình bày khơng có tổng hợp chọn lọc – 0.4 Trình bày sở lý thuyết có chọn lọc, phù hợp với đề tài nghiên Tuy nhiên, vài điểm chưa có kết nối tốt Còn vài lỗi sai nội dung 0.5 - 0.6 Thực tế doanh nghiệp Chỉ chép giấy làm việc Khơng có quan sát, diễn giải người viết Trình bày tương đối đầy đủ thủ tục kiểm tốn, có liên hệ với mục tiêu kiểm toán nội dung lý thuyết trình bày cịn HOĂC thiếu logic vài điểm Có trình bày thủ Khơng giải thích tục kiểm toán, KTV thực hiện/ không thực không đầy đủ logic thủ tục Chưa có liên hệ Khơng trình bày thủ tục kiểm mục tiêu kiểm toán, thủ toán thay trường hợp tục thực kết kết thủ tục không đạt mục thực thủ tục tiêu kiểm tốn Khơng có giấy làm việc Một số giấy làm việc số minh họa liệu khơng minhhọa Nhiều số liệu trình bày thừa, thiếu chưakhớp – 0.8 – 1.2 Tổng điểm /0.5 /0.5 Trình bày sở lý thuyết có chọn lọc, phù Trình bày đầy đủ vấn đề liên quan đến nội hợp với đề tài nghiên cứu Có kết nối rõ dung nghiên cứu Có tổng hợp, so sánh, ràng vấn đề trình bày Rất lỗi sai phân tích hợp lý mang tính thuyết phục cao nội dung 0.9 – 1.0 0.7 - 0.8 /1.0 Trình bày đầy đủ thủ tục kiểm tốn, có Trình bày đầy đủ thủ tục kiểm tốn, có liên hệ với mục tiêu liên hệ với mục tiêu kiểm toán nội dung lý thuyết kiểm tốn có kết nối với nội dung lý trình bày thuyết nêu Có giải thích KTV thực hiện/ khơng Có giải thích KTV thực hiện/ khơng thực thực thủ tục có trình bày thủ thủ tục có trình bày thủ tục kiểm toán tục kiểm toán thay trường hợp kết thay trường hợp kết thủ tục không thủ tục không đạt mục tiêu kiểm tốn đạt mục tiêu kiểm tốn với hỗ trợ Tuy nhiên, số điểm chưa logic; giảngviên số nội dung chưa cải thiện hết Giấy làm việc số liệu minh họa đầy đủ, theo yêu cầu GV mà không giải logic, phù hợp với nội dung trình bày thích lído Giấy làm việc số liệu minh họa đầy đủ Một vài chỗ thừa, thiếu chưa khớp 1.4 – 1.6 1.8 – 2.0 Nhận xét có liên quan đến vấn đề nghiên cứu cụ thể Có kết nối, so sánh thực trạng diễn doanh nghiệp lý thuyết Một số kiến nghị gắn liền với vấn đề cụ thể Nhận xét mang tính phản biện, có kết nối so sánh thực tế lý thuyết cách logic, hoàn chỉnh Các kiến nghị xác thực gắn liền với vấn đề thực tế /2.0 Nhận xét, kiến nghị Nhận xét, kiến nghị không liên quan đến vấn đề nghiên cứu HOẶC Nhận xét, kiến nghị chung chung, chưa cụ thể Chưa liên quan trực tiếp đến vấn đề nghiên cứu Nhận xét có liên quan đến vấn đề nghiên cứu có mang tính rập khn Phân tích, liên hệ số, chưa trọn vẹn vấn đề thực trạng với lý thuyết Kiến nghị chung chung, chưa thực c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company Không đạt yêu cầu Đạt yêu cầu Cần cải thiện Xuất sắc Tổng điểm tế – 0.4 Tính sáng tạo 0.5 - 0.6 – 0.4 Hình thức trình bày Kỹ thuyết trình Kỹ phản biện 0.7 - 0.8 Nội dung đề tài trùng lắp vào chép từ Vấn đề nghiên cứu lặp lại, có điểm vài điểm phương nghiên cứu trước pháp nghiên cứu cách đề xuất giải vấn đề thiết thực, sáng tạo 0.5 - 0.6 Hình thức trình bày khơng phù hợp với Hình thức trình bày nhìn chung phù yêu cầu chung hợp Bố cục phù hợp Còn số lỗi tả, lỗi trình bày 0.9 – 1.0 /1.0 Có nhiều điểm vấn đề nghiên cứu, phạm vi, đối tượng nghiên cứu phương pháp nghiên cứu Cách đề xuất giải vấn đề thiết thực, sáng tạo 0.9 – 1.0 /1.0 Hình thức trình bày nhìn chung phù hợp Bố cục logic Rất lỗi tả, lỗi trình bày Hình thức trình bày phù hợp, khơng có lỗi tả lỗi trình bày Bố cục phù hợp, hài hòa phần 0.7 - 0.8 0.9 – 1.0 – 0.4 0.5 - 0.6 Nội dung slide khơng có chọn lọc logic từ nội dung viết Không thể tự tin, không giao tiếp mắt với khan giả Chỉ đọc nội dung thuyết trình từ slide tài liệu Nội dung slide có chọn lọc, phù hợp với nội dung trình bày Một vài điểm thiếu kết nối liền mạch Tương đối tự tin, đôi lúc giao tiếp mắt lúng túng diễn đạt ý Đơi lúc đọc nội dung thuyết trình Nội dung slide có chọn lọc, phù hợp với nội dung trình bày Có kết nối liền mạch toàn slide Thể tự tin, đôi lúc lúng túng diễn đạt ý Giữ giao tiếp mắt tốt Trình bày nội dung thuyết trình với lập luận tương đối chặt chẽ có ví dụ minh họa Nội dung slide có chọn lọc, phù hợp với nội dung trình bày Có kết nối dễ hiểu toàn slide Tự tin dẫn dắt buổi thuyết trình Giữ giao tiếp mắt tốt ngôn ngữ cử phù hợp Cách trình bày thuyết phục với lập luận chặt chẽ ví dụ minh họa chi tiết, sinh động – 0.6 0.75 - 0.9 1.0 - 1.2 1.35 – 1.5 Không trả lời câu hỏi phản biện, không Trả lời câu hỏi phản biện bảo vệ ý tưởng trước câu hỏi phản chưa trọn vẹn, chưa thể biện cảu hội đồng am hiểu vấn đề nghiên cứu Trả lời câu hỏi phản biện trọn Trả lời câu hỏi phản biện vẹn, thể am hiểu trọn vẹn, thể am vấn đề nghiên cứu Tuy nhiên, hiểu sâu vấn đề nghiên cứu vài vấn đề cần gợi ý từ hội đồng S 1.0 - 1.2 0.75 - 0.9 /1.0 /1.5 1.35 – 1.5 /1.5 TỔNG /10 c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company c (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company (Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction trading.and.material.production.joint.stock.company(Tieu.luan).accounting.for.payroll.and.salary.deductions.at.tan.an.investment.construction 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