Bo co thc tp tt nghip

Li ni u

Vi c ch th trng m ca nh hin nay th tin lng l mt trong

nhng vn rt quan trng v chnh l khon th lao cho cng lao ng
ca ngi lao ng.
Lao ng chnh l hot ng tay chn v tr c ca con ngi nhm tc
ng bin i cc vt t nhin thnh nhng vt phm c ch p ng nhu cu
ca con ngi. Trong doanh nghip lao ng l yu t c bn quyt nh qu
trnh sn xut kinh doanh ca doanh nghip c din ra lin tc, thng
xuyn th chng ta phi ti to sc lao ng hay ta phi tr th lao cho ngi
lao ng trong thi gian h tham gia vo qu trnh sn xut kinh doanh.
Tin lng chnh l biu hin bng tin m doanh nghip tr cho ngi
lao ng tng ng vi thi gian cht lng v kt qu lao ng m h
cng hin. Tin lng chnh l ngun thu nhp ch yu ca ngi lao ng.
Ngoi ra ngi lao ng cn c hng mt s thu nhp khc nh: Tr cp,
BHXH, tin thng i vi doanh nghip th chi ph tin lng l mt b
phn chi ph cu thnh nn gi thnh sn phm, dch v do doanh nghip sn
xut ra. T chc s dng lao ng hp l hch ton tt lao ng v tnh ng
th lao ca ngi lao ng, thanh ton tin lng v cc khon trch ng th
lao ca ngi lao ng, thanh ton tin lng v cc khon trch theo lng
kp thi s kch thch ngi lao ng quan tm n thi gian v cht lng lao
ng.T nng cao nng sut lao ng, tit kim chi ph, h gi thnh t
s lm tng li nhun cho doanh nghip.
Sau khi thy c tm quan trng ca tin lng v cc khon trch
theo lng em chn ti: "K ton tin lng v cc khon trch theo
lng ti Cng ty c phn Thng Mi v dch v k thut ng Nam "
lm chuyn bo co thc tp di s ch dn tn tnh ca gio vin
hng dn thc tp c Trn Ngc Lan.

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
Chuyn bo co ca em gm c 3 phn:
- Chng I: L lun chung v hch ton tin lng v cc khon
trch theo lng trong doanh nghip.
- Chng 2: Thc trng cng tc hch ton k ton ti cng ty c
phn Thng mi v dch v ng Nam .
- Chng 3: Cc gii php hon thin cng tc k ton ti cng ty
c phn Thng mi v dch v ng Nam .
Do trnh v thi gian c hn nn trong bo co thc tp ny khng
th trnh khi nhng sai st v hn ch v vy em mong c s ch bo v
gip o ca c Trn Ngc Lan.
Em xin chn thnh cm n!.

Hc sinh: Nguyn Th Tuyt Mai

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Bo co thc tp tt nghip

Chng I
l lun chung v hch ton tin lng v cc
khon trch theo lng trong doanh nghip

I. c im, vai tr, v tr ca tin lng v cc khon trch

theo lng trong doanh nghip.

1. Bn cht v chc nng ca tin lng

Tin lng l biu hin bng tin hay sn phm m x hi tr cho ngi
lao ng tng ng vi thi gian cht lng v kt qu lao ng m h
cng hin. Nh vy tin lng thc cht l khon th lao m doanh nghip tr
cho ngi lao ng trong thi gian m h cng hin cho doanh nghip. Tin
lng c chc nng v cng quan trng n l n by kinh t va khuyn
khch ngi lao ng chp hnh k lut lao ng, m bo ngy cng, gi
cng, nng sut lao ng gip tng li nhun cho doanh nghip.
2. Vai tr v ngha ca tin lng
a. Vai tr ca tin lng
Tin lng c vai tr rt to ln n lm tha mn nhu cu ca ngi lao
ng v tin lng l ngun thu nhp ch yu ca ngi lao ng, ngi lao
ng i lm ct l nhn c khon th lao m doanh nghip tr cho h
m bo cho cuc sng. ng thi cng l khon chi ph doanh nghip b
ra tr cho ngi lao ng v h lm ra sn phm cho doanh nghip. Tin
lng c vai tr nh mt nhp cu ni gia ngi s dng lao ng vi ngi
lao ng. Nu tin lng tr cho ngi lao ng khng hp l s lm cho
ngi lao ng khng m bo c ngy cng v k lut lao ng cng nh
cht lng lao ng, lc doanh nghip s khng t c mc tit kim chi
ph lao ng cng nh li nhun cn c ca doanh nghip tn ti nh vy
lc ny c hai bn u khng c li. V vy cng vic tr lng cho ngi lao
ng cn phi tnh ton mt cch hp l c hai bn cng c li.

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Bo co thc tp tt nghip
b. ngha ca tin lng
Tin lng l ngun thu nhp ch yu ca ngi lao ng, ngoi ra
ngi lao ng cn c hng mt s ngun thu nhp khc nh: Tr cp
BHXH, tin lng, tin n ca Chi ph tin lng l mt b phn cu thnh
nn gi thnh sn phm, dch v ca doanh nghip. T chc s dng lao ng
hp l, thanh ton kp thi tin lng v cc khon lin quan cho ngi lao
ng t s lm cho ngi lao ng chp hnh tt k lut lao ng nng cao
nng sut lao ng, tng li nhun cho doanh nghip ng thi to iu kin
nng cao i sng vt cht, tinh thn cho ngi lao ng
c. Cc nhn t nh hng ti tin lng
Gi cng, ngy cng lao ng, nng sut lao ng, cp bc hoc chc
danh thang lng quy nh, s lng, cht lng sn phm hon thnh,
tui, sc khe, trang thit b k thut u l nhng nhn t nh hng n tin
lng cao hay thp.
II. Cc hnh thc tin lng trong doanh nghip

1. Hnh thc tin lng theo thi gian:

L tin lng tr c nh cn c vo hp ng lao ng v thi gian lm
vic: Hnh thc tin lng theo thi gian c chia thnh: Tin lng thng,
ngy, gi.
- Tin lng thng: l tin lng tr cho ngi lao ng theo bc lng
quy nh gm c tin lng cp bc v cc khon ph cp (nu c). c p
dng cho nhn vin lm cng tc qun l hnh chnh, qun l kinh t v cc
nhn vin thuc cc ngnh hot ng khng c tnh cht sn xut.
- Lng ngy: c tnh bng cch ly lng thng chia cho s ngy
lm vic theo ch . Lng ngy lm cn c tnh tr cp BHXH phi tr
cng nhn, tnh tr lng cho cng nhn vin trong nhng ngy hi hp, hc
tp, tr lng theo hp ng.
- Lng gi: c tnh bng cch ly lng ngy chia cho s gi lm
vic trong ngy theo ch . Lng gi thng lm cn c tnh ph cp lm
thm gi.
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Bo co thc tp tt nghip
2.Hnh thc tr lng theo sn phm:
L tin lng tr cho ngi lao ng cn c vo s lng, cht lng
sn phm lm ra.
3. Theo sn phm trc tip:
L hnh thc tin lng tr cho ngi lao ng c tnh theo s lng
sn lng hon thnh ng qui cch, phm cht v n gi sn phm.
4.Theo sn phm gin tip:
c p dng tr lng cho cng nhn lm cc cng vic phc v
sn xut cc b phn sn xut nh: cng nhn vn chuyn nguyn vt liu,
thnh phm, bo dng my mc thit b. Trong trng hp ny cn c vo
kt qu sn xut ca lao ng trc tip tnh lng cho lao ng phc v sn
xut.
5. Theo khi lng cng vic:
L hnh thc tin lng tr theo sn phm p dng cho nhng cng vic
n gin, c tnh cht t xut nh: Khon bc vc khon vn chuyn nguyn
vt liu, thnh phm.
6. Cc hnh thc i ng khc ngoi tin lng:
Ngoi tin lng, BHXH cng nhn vin c thnh tch trong sn xut,
trong cng tc c hng khon tin lng, tin thng thi ua c trch t
qu khen thng cn c vo kt qu bnh xt A, B, C v h s tin lng
tnh.
- Tin lng v sng kin nng cao cht lng sn phm, tit kim vt
t, tng nng sut lao ng s cn c vo hiu qu kinh t c th xc nh.
III. Qu tin lng, qu BHXH, qu BHYT v KPC

1. Qu tin lng
L ton b s tin lng tr cho s cng nhn vin ca doanh nghip do
doanh nghip qun l, s dng v chi tr lng.
V phng din hch ton k ton, qu lng ca doanh nghip c
chia thnh 2 loi: tin lng chnh, tin lng ph.

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Bo co thc tp tt nghip
- Tin lng chnh: l tin lng tr cho ngi lao ng cn c vo thi
gian lm vic thc t bao gm tin lng cp bc, tin lng, ph cp.
- Tin lng ph: l tin lng tr cho ngi lao ng khi h khng lm
vic bao gm: ngh l, ngh php, ngng sn xut do nguyn nhn khch quan
2. Qu bo him x hi
Qu BHXH l khon tin c trch lp theo t l qui nh l 20% trn
tng s tin lng thc t phi tr cng nhn vin trong thng, trong 15%
tnh vo chi ph sn xut kinh doanh ca cc i tng s dng lao ng, 5%
tr vo lng ca ngi lao ng. Qu BHXH c trch lp nhm tr cp
cng nhn vin c tham gia ng gp qu trong trng hp h b mt kh
nng lao ng.
- Tr cp cng nhn vin m au, thai sn.
- Tr cp cng nhn vin khi b tai nn lao ng hay bnh ngh nghip.
- Tr cp cng nhn vin khi v hu, mt sc lao ng.
- Chi cng tc qun l qu BHXH.
3. Qu bo him y t
Qu BHYT c hnh thnh t vic trch lp theo t l qui nh trn
tin lng phi tr cng nhn vin trong k. Theo ch hin hnh doanh
nghip trch qu BHYT theo t l 3% trn tng s tin lng thc t phi tr
cng nhn vin trong thng, trong 2% tnh vo chi ph sn xut kinh doanh
ca cc i tng s dng lao ng, 1% tr vo lng ca ngi lao ng.
Qu BHYT c chi tiu trong trng hp: khm cha bnh, vin ph, thuc
thang, kinh ph cng on.
4. Kinh ph cng on
Kinh ph cng on l khon tin c trch lp theo t l 2% trn tng
qu lng thc t phi tr cho ton b cn b cng nhn vin ca doanh
nghip nhm chm lo, bo v quyn li chnh ng cho ngi lao ng ng
thi duy tr hot ng ca cng on ti doanh nghip.

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Bo co thc tp tt nghip
IV. Yu cu v nhim v hch ton tin lng v cc khon
trch theo lng

- T chc ghi chp, phn nh chnh xc, kp thi, y s lng, cht

lng, thi gian v kt qu lao ng.
- Hng dn v kim tra cc b phn trong doanh nghip thc hin y
, ng ch ghi chp ban u v lao ng, tin lng. M s, th k ton
v hch ton lao ng, tin lng theo ng ch .
- Tnh ton phn b chnh xc, ng i tng chi ph tin lng cc
khon trch theo lng vo chi ph sn xut kinh doanh ca cc b phn n v
s dng lao ng.
- Lp bo co k ton v phn tch tnh hnh s dng lao ng, qu tin
lng, xut bin php khai thc c hiu qu tim nng lao ng trong
doanh nghip.
V. Hch ton chi tit tin lng v cc khon trch theo
lng

1. Hch ton s lng lao ng:

Cn c vo chng t ban u l bng chm cng hng thng ti mi b
phn, phng ban, t, nhm gi n phng k ton tp hp v hch ton s
lng lao ng trong thng ti doanh nghip v cng t bng chm cng k
ton c th nm c tng ngy c bao nhiu ngi lm vic, bao nhiu
ngi vi l do g.
Hng ngy t trng hoc ngi c trch nhim s chm cng cho tng
ngi tham gia lm vic thc t trong ngy ti ni mnh qun l sau cui
thng cc phng ban s gi bng chm cng v phng k ton. Ti phng k
ton, k ton tin lng s tp hp v hch ton s lng cng nhn vin lao
ng trong thng.
2. Hch ton thi gian lao ng
Chng t hch ton thi gian lao ng l bng chm cng. Bng
chm cng l bng tng hp dng theo di ngy cng thc t lm vic,

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
ngh vic, ngng vic, ngh BHXH ca tng ngi c th v t c th cn
c tnh tr lng, BHXH
Hng ngy t trng (phng ban, nhm) hoc ngi y quyn cn c
vo tnh hnh thc t ca b phn mnh qun l chm cng cho tng ngi
trong ngy v ghi vo cc ngy tng ng trong cc ct t 1 n 31 theo cc
k hiu qui nh. K ton tin lng cn c vo cc k hiu chm cng ca
tng ngi ri tnh ra s ngy cng theo tng loi tng ng ghi vo cc
ct 32, 33, 34, 35, 36. Ngy cng quy nh l 8h nu gi l th nh thm du
phy.
V d: 24 cng 4 gi th ghi 24,4
Ty thuc vo iu kin c im sn xut, cng tc v trnh hch
ton n v c th s dng mt trong cc phng php chm cng sau:
Chm cng ngy: Mi khi ngi lao ng lm vic ti n v hoc lm
vic khc nh hp, th mi ngy dng mt k hiu chm cng cho ngy .
Chm cng theo gi: Trong ngy ngi lao ng lm bao nhiu cng
vic th chm cng theo cc k hiu qui nh v ghi s gi cng vic thc
hin cng vic bn cnh k hiu tng ng.
Chm cng ngh b: Ch p dng trong trng hp lm thm gi lng
thi gian nhng khng thanh ton lng lm thm.
3. Hch ton kt qu lao ng
Cn c vo phiu xc nhn sn phm hoc cng vic hon thnh. Do
phiu l chng t xc nhn s lng sn phm hoc cng vic hon thnh ca
n v hoc c nhn ngi lao ng nn n lm c s k ton lp bng
thanh ton tin lng hoc tin cng cho ngi lao ng. Phiu ny c lp
thnh 2 lin: 1 lin lu ti quyn 1 v 1 lin chuyn n k ton tin lng
lm th tc thanh ton cho ngi lao ng v phiu phi c y ch k ca
ngi giao vic, ngi nhn vic, ngi kim tra cht lng v ngi duyt.
Phiu xc nhn sn phm hon thnh c dng trong trng hp
doanh nghip p dng theo hnh thc tr lng theo sn phm trc tip hoc
lng khon theo khi lng cng vic.
Hc sinh: Nguyn Th Tuyt Mai

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Bo co thc tp tt nghip
4. Hch ton tin lng cho ngi lao ng
Bng thanh ton tin lng: l chng t lm cn c thanh ton tin
lng ph cp cho ngi lao ng, kim tra vic thanh ton tin lng cho
ngi lao ng lm vic trong cc n v sn xut kinh doanh ng thi lm
cn c thng k v lao ng tin lng. Bng thanh ton tin lng c
lp hng thng theo tng b phn (phng, ban, t chc, nhm) tng ng vi
bng chm cng.
C s lp bng thanh ton tin lng l cc chng t v lao ng nh:
Bng chm cng, bng tnh ph cp, tr cp, phiu xc nhn thi gian lao
ng hoc cng vic hon thnh. Cn c vo cc chng t lin quan, b phn
k ton tin lng lp bng thanh ton tin lng, chuyn cho k ton trng
duyt lm cn c lp phiu chi v pht lng. Bng ny lu ti phng k
ton. Mi ln lnh lng ngi lao ng phi trc tip k vo ct "k nhn"
hoc ngi nhn h phi k thay.
T bng thanh ton tin lng v cc chng t khc c lin quan k
ton tin lng lp bng phn b tin lng v cc khon trch theo lng.
VI. Hch ton tng hp cc khon trch theo lng

1. Cc chng t ban u hch ton tin lng, BHXH, BHYT,

KPC:
Cc chng t ban u hch ton tin lng thuc ch tiu lao ng tin
lng gm cc biu mu sau:
Mu s 01 - LTL - Bng chm cng
Mu s 02 - LTL - Bng thanh ton TL
Mu s 03 - LTL - Phiu ngh m hng BHXH
Mu s 04 - LTL - Danh sch ngi lao ng hng BHXH
Mu s 05 - LTL - Bng thanh ton tin lng
Mu s 06 - LTL - Phiu xc nhn sn phm hoc cng vic hon
chnh
Mu s 07 - LTL - Phiu bo lm thm gi
Mu s 08 - LTL - Hp ng giao khon
Hc sinh: Nguyn Th Tuyt Mai

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Bo co thc tp tt nghip
Mu s 09 - LTL - Bin bn iu tra tai nn lao ng
2. K ton tin lng v cc khon trch theo lng
Ti khon s dng v phng php hch ton
* Ti khon s dng:

TK 334 - phi tr cng nhn vin

TK 338 - phi tr phi np khc

* TK 334 phn nh cc khon phi tr CNV v tnh hnh thanh ton cc

khon (gm: Tin lng, tin thng, BHXH v cc khon thuc thu nhp
ca CNV .
Kt cu TK 334:
* Phng php hch ton:
TK 334
- Bn n: Cc khon tin lng
(tin thng) v cc khon khc
ng trc cho CNV.
+ Cc khon khu tr vo
TL, tin cng ca CNV
- D n (c bit) s tin tr
ln hn s tin phi tr CNV.

Hc sinh: Nguyn Th Tuyt Mai

- Bn c: Cc khon tin lng

(tin thng) v cc khon phi
tr cho CNV
- D n c khon TK (tin
thng) v cc khon khc cn
phi tr CNV.

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Bo co thc tp tt nghip

TK 141,138,338,333

TK 622

TK 334

Cc khon khu tr vo lng

CNV

TL phi tr CNSX

TK 627

TK111,112
Thanh ton TL v cc khon
khc cho CNV bng TM,TGNH

TL phi tr CN
phn xng

TK 641,642

TK 1512
Thanh ton TL bng sn phm

TL phi tr
NVBH, QLDN

TK 3383

TK 3331
BHXH phi tr

S 2.1: Hch ton cc khon phi tr CNV

Hng thng cn c vo bng thanh ton tin lng thanh ton TL v cc
chng t lin quan khc, k ton tng hp s tin lng phi tr CNV v phn
b vo chi ph sn xut kinh doanh theo tng i tng s dng lao ng, vic
phn b thc hin trn "Bng phn b tin lng v BHXH". K ton ghi:
N TK 622: Chi ph nhn cng trc tip
N TK 627: Chi ph sn xut chung
N TK 641: Chi ph bn hng
N TK 642: Chi ph QLDN
N TK 241: XDCB d dang
C TK 334: Phi tr CNV
- Tnh ra s tin lng phi tr CNV trong thng, k ton ghi:
Hc sinh: Nguyn Th Tuyt Mai

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Bo co thc tp tt nghip
+ Trng hp thng cui nm, thng thng k:
N TK 431 - Qu khen thng, phc li
C TK 334
+ Trng hp thng sng kin ci tin k thut, thng tit kim vt
t, thng NSL:
N TK 642: Chi ph QLDN
C TK 334
- Tnh ra s tin n ca, tin ph cp tr cho ngi lao ng tham gia vo
hot ng kinh doanh ca doanh nghip.
N TK 622
N TK 627
N TK 641
N TK 642
C TK 334
- Cc khon khu tr vo lng ca CNV: khon tm ng chi khng
ht, bi thng vt cht, BHXH, BHYT cng nhn vin phi np, thu thu
nhp phi np ngn sch Nh nc.
N TK 334: Tng s khu tr
C TK 141: Tm ng tha
C TK 333: Thu thu nhp c nhn
C TK 338: ng gp ca ngi lao ng cho qu BHXH,
BHYT.
- Khi thanh ton lng cho ngi lao ng
N TK 334
C TK 111, 112
- Nu v mt l do no m ngi lao ng: N TK 3388
C TK 111, 112
* TK 338: Dng phn nh cc khon tr, phi np cho c quan qun
l, t chc on th x hi.
- Kt cu TK 338
Hc sinh: Nguyn Th Tuyt Mai

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Bo co thc tp tt nghip
+ Phng php hch ton
Hng thng cn c vo tng s tin lng phi tr CNV trong thng, k
ton trch BHXH, BHYT, CPC theo t l quy nh tnh vo chi ph sn xut
kinh doanh ca cc b phn s dng lao ng.
N TK 622: 19% lng CNTTSX
N TK 627: 19% lng NVQLPX
N TK 641: 19% lng NVBH
N TK 642: 19% lng NVQLDN
N TK 334: 6% tng s lng
C TK 338: Tng s BHXH, BHYT, KPC
C TK 338 (2): 2% KPC
C TK 338 (3): 20% BHXH
C TK 338 (4): 3% BHYT
- Khi np BHXH, BHYT, KPC cho cc c quan qun l qu:
N TK 3382, 3383, 3384
C TK 111, 112
- Khi chi tiu kinh ph cng on ti n v:
N TK 3382
C TK 111, 112
- Khi tnh ra BHXH phi tr cp cho ngi lao ng
N TK 3383
C TK 111, 112
- KHi thanh ton BHXH cho ngi lao ng
N TK 334
C TK 111, 112
- KPC v BHXH vt chi khi c cp b:
N TK 111, 112
C TK 3382, 3383
- Thanh ton lng BHXH khi cng nhn ngh m, thai sn

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Bo co thc tp tt nghip
N TK 3383
C TK 334
VII. Hnh thc s k ton

i vi mi doanh nghip th vic p dng hnh thc s k ton l hon

ton khc nhau, c th p dng mt trong 4 hnh thc sau:
- Nht k chung
- Nht k s ci
- Chng t ghi s
- Nht k chng t
1. Nht k chung:
L hnh thc k ton n gin, s dng s nht k chung ghi chp
cho tt c cc hot ng kinh t ti chnh. Theo th t, thi gian v theo quan
h i ng ti khon sau s dng s liu s nht k chung ghi s ci
cc ti khon lin quan. Cc loi s k ton ca hnh thc ny bao gm: s
nht k chuyn dng, s nht k chung, s ci v cc s k ton chi tit.
Chng t gc, bng

tng hp chng t gc
S qu

S k ton

Nht k chuyn
dng

chi tit
Nht k
chung
S ci cc
ti khon

Bng i chiu

Bng chi tit

s pht sinh

s pht sinh

Bng cn i k ton v
bo co k ton

Hc sinh: Nguyn Th Tuyt Mai

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Ghi ch:
Ghi hng ngy
Ghi cui thng
i chiu
S 1.1: T chc hch ton theo hnh thc nht k chung
2. Nht k chng t:
c im ch yu ca hnh thc k ton ny l mi nghip v kinh t
u cn c vo chng t gc phn loi ghi vo cc nht k - chng t theo
th t thi gian. Cui thng cn c vo s liu tng hp tng nht k - chng
t ln lt ghi vo s ci. Do nht k chng t va mang tnh cht ca s
nht k, va mang tnh cht ca mt chng t ghi s nn gi l nht k chng t. Nht k chng t kt hp cht ch vic ghi chp cc nghip v kinh
t pht sinh theo trnh t thi gian vi cc nghip v theo ni dung kinh t v
kt hp vic hch ton tng hp vi hch ton chi tit trn cng mt s k
Chng
t ghi
gc,chp.
bng tng
ton vo trong cng mt qu
trnh
hp chng t gc
S k ton
chi tit

S qu

Bng phn b

Bng k

Nht k
chng t

S ci

Bng chi tit

s pht sinh

Bng cn i k ton v cc bo
co k ton khc

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Bo co thc tp tt nghip
Ghi ch:
Ghi hng ngy
Ghi nh k hoc cui thng
i chiu
S 2.1: T chc hch ton theo hnh thc nht k chng t
3. Chng t ghi s:
L hnh thc k ton chng t ghi s c hnh thnh sau cc hnh thc
Nht k chung v Nht k s ci. N tch vic ghi nht k vi vic ghi s ci
thnh 2 bc cng vic c lp, k tha tin cho phn cng lao ng k
ton, khc phc nhng hn ch ca hnh thc nht k s ci. c trng c bn
l cn c trc tip ghi s k ton tng hp l chng t ghi s. Chng t ny
do k ton lp trn c s chng t gc hoc bng tng hp cc chng t gc
cng loi, c cng ni dung kinh t.
Chng t gc

Bng tng hp
chng t gc

S qu v s ti sn

S ng k
chng t ghi s

S k ton chi tit

theo i tng

Chng t ghi s
(theo phn hnh)

S ci ti khon

Bng tng hp chi

tit theo i tng

Bng cn i
ti khon

Bo co ti chnh

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
Ghi ch:
Ghi hng ngy
Ghi nh k hoc cui thng
i chiu
S 3.1: T chc hch ton theo hnh thc chng t ghi s
4. Nht k s ci:
c im ca hnh thc k ton ny l s dng s nht k - s ci lm
s k ton tng hp duy nht ghi s theo th t thi gian kt hp vi ghi s
phn loi theo h thng cc nghip v kinh t. Cc loi k ton s dng trong
hnh thc ny bao gm: s k ton tng hp - s nht k s ci, s k ton chi
tit.
Chng t gc

Chng t
tng hp

S qu

Nht k s ci

S chi tit

Bng tng
hp chi tit

Bng cn i s
pht sinh cc ti
khon
Cc bo co
k ton
Ghi ch:
Ghi hng ngy
Ghi nh k hoc cui thng
i chiu
S 4.1: T chc hch ton theo hnh thc Nht k s ci.
Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip

chng II
Thc trng hch ton tin lng v cc
khon trch theo lng ti cng ty c phn
thng mi v dch v k thut ng nam

I. Khi qut chung v cng ty c phn thng mi thng mi

v dch v ng nam

1. Lch s hnh thnh v pht trin ca cng ty c phn thng mi

v dch v ng Nam .
Cng ty c phn thng mi v dch v k thut ng Nam l cng
ty c phn trong c 70% vn thuc ngn sch Nh nc. c thnh lp
ngy 28-3-2005 do b: Th Thanh Minh lm gim c
S vn iu l: 1.800.000.000
Giy php kinh doanh s: 0103011527
M s thu: 0101900857
in thoi: 04.636.7689
Fax: 04.636.7689
a ch: s 10 Ng 19 Lc Trung, Hai B Trng, H Ni
2. Cc ngnh ngh kinh t ch yu ca cng ty
- Cung cp vn phng phm, thit b my vn phng
- Cung cp dch v sa cha, bo dng my vn phng
3. Mt s ch tiu m cng ty t c t qu 2/2005 n qu
6/2006

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
Kt qu hot ng kinh doanh
n v: ng
Ch tiu

Qu 2/2005

Qu 2/2006

S tng gim
S tuyt i

DTBH v cung cp dch v

01

3.268.740.000 3.889.825.750 621.085.750 119,001%

Cc khon gim tr

03

17.365.890

18.731.180

1.365.290

107,86%

Chit khu TM

04

12.530.000

14.521.000

1.991.000

115,89%

Gim gi hng bn

05

3.471.000

2.782.650

-688.350

80,17%

Hng bn b tr li

06

1.364.890

1.431.530

66.640

104,89%

Doanh thu thun

10

3.251.374.110 3.871.094.570 619.720.460 119,06

Doanh thu HTC

21

19.612.242

Gi vn hng bn

11

2.614.125.000 2.526.531.200 -87.593.800

Li nhun gp

20

637.249.110

944.563.370

307.314.260 148,23

Chi ph ti chnh

22

215.867.797

206.590.381

-9.277.416

95,7

Chi ph bn hng

24

17.021.500

19.325.680

2.304.180

113,54

Chi ph QLDN

25

12.764.000

13.623.370

859.370

106,73

411.208.055

722.331.107

311.123.052 175,67

Li nhun t HTC 30=20+(21- 30

17.307.168

-2.305.074

88,25
96,65

22)-(24-25)
Thu nhp khc

31

231.508.686

195.758.794

-35.749.892

84,57

Chi ph khc

32

32.819.352

29.325.757

-3.493.595

89,36

Li nhun khc (40=31-32)

40

198.689.334

166.433.037

-32.256.297

83,77

Tng li lun (50=30+40)

50

609.897.389

888.764.144

278.866.755 145,72

Thu TNDN phi np

51

162.568.705

193.553.729

30.986.024

Li nhun sau thu (60=50-51)

60

447.328.684

695.209.415

247.880.731 155,4

119,06

Qua biu bo co kt qu hot ng sn xut kinh doanh ca doanh

nghip qu 2/2005 so vi qu 2/2006 cho thy:
+ Doanh thu bn hng v cung cp dch v tng hn nm trc
- V s tuyt i tng 621.085.750
- V s tuyt i tng 119,001% tc l vt 19,001%
+ Doanh thu thun cng tng hn so vi nm trc:
- V s tuyt i tng 619.720.460

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
- V s tng i tng 119,06% vt 19,06%
+ Li nhun sau thu
- V s tuyt i tng: 247.880.731
- V s tuyt i: 155,4% vt 55,4%
Nh vy, li nhun sau khi np thu thu nhp qu 2/2005 so vi qu
2/2006 tng 247.880.731 hay 55,4%.
c bit l t l gi vn hng bn gim 15,13% qu 2/2005 so vi qu
2/2006 lm cho li nhun tng ng k
Error! x 100 = 65,27% < Error! = 80,4%
Qua bng bo co kt qu hot ng kinh doanh trn ta c th thy
cng ty ngy cng ln mnh v lm n c li, to c nim tin cho cn b
cng nhn vin, gip h hng say trong cng vic to ra nhiu li nhun cho
cng ty v lm cho cuc sng ca h ngy cng c nng cao.
4. c im t chc b my qun l kinh doanh ca cng ty c
phn thng mi v dch v k thut ng Nam .
* c im t chc b my qun l ca cng ty
B my ca cng ty qun l theo hnh thc tp chung, chc nng gn
nh chuyn sn xut, t chc b my gm c

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip

Gim c

PG phng k thut

PG phng ti chnh

Cc phng ban
khi hnh chnh

Phng kinh doanh

Phng k thut

Th qu

Th kho

Phng k ton

K ton kho

K ton cng n v
k ton thanh ton

K ton tng hp

4.1. M hnh b my qun l ca cng ty

Gim c: l ngi ng u, i din cho t cch php nhn ca cng
ty v l ngi chu trch nhim trc php lut v hot ng kinh doanh ca
cng ty.
- Di gim c l ph gim c.
+ Ph gim c k thut: c nhim v xc nh cc nh mc v kinh t
k thut.
Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
+ Ph gim c ti chnh: chu trch nhim ch o, iu ng nhn lc
v qun l ngun vn gi im ca cng ty.
- Cc phng ban khi hnh chnh: chu trch nhim v phng hng
kinh doanh v pht trin th trng.
- Phng k ton: Qun l v thc hin cht ch ch ti v ca cng
ty theo ng nguyn tc, quy nh ca Nh nc v ban gim c ca cng ty.
Hon thnh vic quyt ton s sch v bo co ti chnh, lu tr v bo mt h
s, chng t Thc hin ng nguyn tc v ch tin lng, thng theo
qui nh. Qun l trc tip cc qu ca cng ty theo di v bo co kp thi
tnh hnh ti chnh cho gim c.
5. c im t chc k ton ti cng ty c phn thng mi v dch
v k thut ng Nam .
a. T chc b my cng tc k ton
T chc b my k ton ca cng ty c t chc theo hnh thc tp
trung chuyn su, mi ngi trong phng k ton c phn cng ph trch
mt cng vic nht nh do vy cng tc k ton ti cng ty l tng i hon
chnh, hot ng khng b chng cho ln nhau.
PG Ti chnh

K ton trng

K ton kho

K ton cng n v
KT thanh ton

Th qu

K ton tng hp

5.1. T chc cng tc k ton

Phng k ton ca cng ty ng Nam c 5 ngi trong c 1 ph
gim c, 1 k ton trng v 3 k ton vin.

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
- Chc nng phng k ton: Gip cho ban gim c ch o thc hin
ton b chnh sch ca Nh nc v qun l ti chnh.
- Nhim v: Thc hin ghi chp phn nh ton b cc nghip v kinh t
pht sinh vo cc ti khon c lin quan. Lp bo co cung cp s liu, ti liu
ca cng ty theo yu cu ca gim c cng ty v ca c quan qun l Nh
nc. Lp k hoch, k ton ti chnh, tham mu cho gim c v cc quyt
nh trong vic qun l cng ty.
- K ton trng: chu trch nhim trc ban gim c v cc c quan
php lut v ton b cng vic k ton ca mnh ti cng ty. C nhim v theo
di chung. Chu trch nhim hng dn t chc phn cng kim tra cc cng
vic ca nhn vin k ton.
- K ton kho: Cp nht chi tit lng hng ho, dng c xut ra cho
cc vn phng, cng ty v lng hng ho mua vo ca cng ty. Da vo cc
chng t xut nhp vt t, cui thng tnh ra s tin pht sinh v lp bo co.
- K ton tng hp: thc hin cng tc cui k, c th gi s ci tng
hp cho tt c cc phn hnh ghi s ci tng hp, lp bo co ni b cho bn
ngoi n v theo nh k bo co hoc yu cu t xut.
- K ton cng n: phn nh cc khon n phi thu, n phi tr cc
khon phi np, phi cp cng nh tnh hnh thanh ton v cn phi thanh
ton vi i tng (ngi mua, ngi bn, ngi cho vay, cp trn, ngn
sch). Ngoi ra do m hnh thanh ton tc l s ghi chp kp thi cc nghip
v thanh ton pht sinh tnh ton tin lng v cc khon trch theo lng tin
hnh phn b cc khon chi ph lng, chi ph sn xut kinh doanh trong k
theo ng ch k ton hin hnh.
- Th qu: phn nh thu, chi tn qu tin mt hng ngy i chiu tn
qu thc t vi s sch pht hin nhng sai st v x l kp thi m bo
tn qu thc t tin mt cng bng s d trn s sch.
b. Hnh thc k ton c cng ty p dng: Chng t ghi s

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
Cc chng t gc:
- Bng thanh ton TL
- Bng thanh ton BHXH
- Bng thanh ton TT
- Phiu chi

S qu v S
ci ti sn

Bng tng hp
chng t gc

S chi tit TK
334,TK 338

Chng t ghi s
(theo phn hnh)
Bng tng hp

S ng k
chng t ghi
s

chi tit
S ci TK 334,
TK 338

Bo co
k ton
Ghi ch:
Ghi hng ngy
Ghi nh k
i chiu
S 5.2: Hnh thc k ton ca cng ty
II. Thc trng thc hin cng tc hch ton k ton tin
lng v cc khon trch theo lng ti cng ty c phn
thng mi v dch v k thut ng Nam

1. c im v lao ng ca cng ty c phn thng mi v dch v

ng Nam
Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
c im kinh doanh c cng ty l kinh doanh v vn phng phm v
thit b vn phng nhng cng ty cng khng ihi tt c mi ngi u phi
c trnh i hc m ch bt buc i vi cc trng phng i din v
nhgn ngi lm trong phng k ton.
Ti cng ty t trng ca nhng ngi c trnh trung cp v chim
4% trn tng s CBCNV ton cng ty c th hin qua bng sau:
STT
1
2

Ch tiu
- Tng s CNV
+ Nam
+ N
- Trnh
+ i hc
+ Cao ng
+ Trung cp

S CNV
30
16
14

T trng
30
16
14

20
6
4

20
6
4

2. Phng php xy dng qy lng ti cng ty

Qu lng ca cng ty l ton b s tin lng tr cho cn b CNV ca
cng ty. Hin nay cng ty xy dng qy tin lng trn tng doanh thu bn
hng v cung cp dch v l 22%.
Hng thng sau khi tng hp ton b doanh s bn hng v cung cp
dch v, k ton s ly tng doanh thu nhn vi 22% s ra qu lng ca
cng ty trong thng .
V d:
Doanh thu ca cng ty thng 12 nm 2005 l 136.274.545,46
136.274.545,46 x 22% = 35.920.400
3. Hng thng cng ty s tnh ra thng cho CNV ly t qu thng
khon tin thng ny gp phn tho mn nhu cu vt cht cho 1 lao ng,
khuyn khch h hng say trong cng vic vi thi gian ngn nht. Tin
thng ca cng ty c tnh 15% trn tng qu lng: 15% x 35.920.400 =
5.388.060.
Sau s phn chia cho cc b phn:
- B phn QLDN s l: 2% x 35.920.400 = 718.408
- B phn kinh doanh: 7% x 35.920.400 = 2.514.428
Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
- B phn k thut: 5% x 35.920.400 = 1.796.020
- B phn k ton: 1% x 35.920.400 = 359.204
4. Nguyn tc tr lng v phng php tr lng ca cng ty
Theo qui nh ca Nh nc th h s lng ca cc bc i hc, cao
ng, trung cp nh sau:
- i vi bc i hc l 2,34
- i vi bc cao ng l 1,80
- i vi bc trung cp l 1,70
v mc lng c bn l 350.000
cng ty vic chi tr lng u do th qy thc hin, th qu cn c
vo cc chng t "Bng thanh ton tin lng" v "Bng thanh ton BHXH"
chi tr lng v cc khon khc cho nhn vin trong cng ty.
Do qui m cn nh nn cng ty ch p dng hnh thc tr lng theo
thi gian.
Cng thc tnh nh sau:
Ltg = Error! x S ngy lm vic trong thng
VD: Nhn vin H Ngc Chng thuc b phn kinh doanh trong thng
12 lm c 30 cng, do l trng phng nn s c h s ph cp l 0,30 v
h s lng l 2,34 vy thng lng ca H Ngc Chng s c tnh nh
sau:
Error! x 30 = 924.000
C nh vy k ton s da vo h s lng, h s ph cp v s ngy
lm vic ca tng nhn vin tnh ra tin lng hng thng cho cng nhn
vin.
Ch tnh lng cho b phn qun l doanh nghip phi cn c vo h s
lng v h s ph cp ca tng ngi cng vi bng chm cng. Bng chm
cng dng theo di thi gian lm vic ca tng ngi trong thng. Bng
chm cng do cn b ph trch c trch nhim chm cng cho tng ngi,
cui thng s chuyn v phng k ton cng vi nhng chng t khc tnh
ra s tin lng phi tr cho cn b cng nhn vin.
Do doanh nghip l cng ty c phn c 70% vn thuc ngn sch Nh
nc nn h s chc v qun l doanh nghip c tnh nh sau:

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
Chc danh

H s lng

- Gim c

4,98

- PG - KTT

4,32

H s ph cp

- Trng phng

0,30

- Ph phng

0,20

4.1. Bng tnh h s lng, h s ph cp ca cng ty

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip

Bng chm cng phng kinh doanh

Thng 11/2005
Ngy trong thng
STT

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19

H v tn

H Ngc Chng
Nguyn Hng Phong
Nguyn Ngc c
Nguyn Th Hng
o Thanh Khoa
Phm Qunh Hoa
V Th Hng
Trng Th Trang
L Th Lan
Trn Vn Lc
Bch Thu
V Th Yn
V Th Trang
L Th Vn
Trn Th Nga
L Ngc Vn
V Ngc Lng
Phm Vn Lc
Nguyn Th L

Cp bc lng
hoc cp bc
chc v
(2,34 + 0,30)
(2,34 + 0,20)
2,34
2,34
2,34
2,34
1,80
1,80
1,80
1,80
1,80
1,80
2,34
2,34
2,34
1,80
1,80
1,80
1,80

x
x
x
x
x
x
0
x
x
x
x
x
x
x
x
x
x
x
x

x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
0
x
x

x
x
x
0
x
x
x
x
x
x
x
x
0
x
x
x
x
x
x

x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x

x
x
x
x
x
x
x
x
x
x
x
x
x
x
0
x
x
x
x

x
x
x
x
x
x
x
x
0
x
x
x
x
x
x
x
x
x
x

29 30
x
x
x
x
x
x
0
x
x
x
x
x
x
x
x
x
x
x
x

31

x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x

4.2: Bng chm cng b phn kinh doanh thng 11

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Cng
bng
lng
sn
phm

S
cng
lng
thi
gian
30
30
30
29
30
30
28
30
29
30
30
30
29
30
29
30
30
29
30

S
S
S
cng
cng
cng
ngh
ngh
hng
vic
vic
BH
hng hng
XH
100% 100%

Bo co thc tp tt nghip

B phn: Qun l doanh nghip

Bng thanh ton lng
Thng 11 nm 2005

STT

H v tn

Lng chnh

Chc

H s

Lng c

lng

bn

Tng s

Tm ng

khu tr

Tin

K II thc

thng

lnh

SL

1 Th Thanh Minh

30

4,98

350.00

1.743.000

400.000

104.580

179.602

1.418.022

2 Bi Vn Long

PG

30

4,32

350.00

1.512.000

400.000

90.720

179.602

1.200.882

3 L c Hng

PG

30

4,32

350.00

1.512.000

400.000

90.720

179.602

1.200.882

4 Nguyn Th L

KTT

30

4,32

350.00

1.512.000

400.000

90.720

179.602

1.200.882

376.740

718.408

5.020.668

Tng

120

k I

Cc khon

1.400.000 6.279.000 1.600.000

4.3: Bng thanh ton lng b phn QLDN thng 11

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

6% BHXH

Bo co thc tp tt nghip

B phn: Phng kinh doanh

Bng thanh ton lng
Thng 11 nm 2005
Lng chnh
TT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19

H v tn
H Ngc Chng
Nguyn Hng Phong
Nguyn Ngc c
Nguyn Th Hng
o Thanh Khoa
Phm Qunh Hoa
V Th Hng
Trng Th Trang
L Th Lan
Trn Vn Lc
Bch Thu
V Th Yn
V Th Trang
L Th Vn
Trn Th Nga
L Ngc Vn
V Ngc Lng
Phm Vn Lc
Nguyn Th L
Tng

Chc v
TP
PP
NV
NV
NV
NV
NV
NV
NV
NV
NV
NV
NV
NV
NV
NV
NV
NV
NV

SC

H s bc

Lng TT

30
30
30
29
30
30
28
30
29
30
30
30
29
30
29
30
30
29
30
563

2,34
2,34
2,34
2,34
2,34
2,34
1,80
1,80
1,80
1,80
1,80
2,34
2,34
2,34
1,80
1,80
1,80
1,80
1,80

350.000
350.000
350.000
350.000
350.000
350.000
350.000
350.000
350.000
350.000
350.000
350.000
350.000
350.000
350.000
350.000
350.000
350.000
350.000
6.650.000

Ph cp
khc
0,30
0,20

Tng s

Tm ng k
I

924.000
300.000
889.000
300.000
819.000
300.000
791.000
300.000
819.000
300.000
819.000
300.000
588.000
300.000
630.000
300.000
609.000
300.000
630.000
300.000
630.000
300.000
630.000
300.000
630.000
300.000
791.700
300.000
819.000
300.000
791.000
300.000
630.000
300.000
609.000
300.000
630.000
300.000
14.309.400 5.700.000

4.4: Bng thanh ton lng b phn kinh doanh thng 11

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Cc khon
khu tr
6% BHXH
55.440
53.340
49.140
47.502
49.140
49.140
35.280
37.800
36.540
37.800
37.800
37.000
47.502
49.140
47.502
37.800
37.800
36.540
783.006

Thng

K II thc
lnh

132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338

700.898
667.998
602.198
576.536
602.198
602.198
385.058
424.538
404.798
424.538
424.538
424.538
576.536
602.198
576.536
424.538
504.798
424.538

2.514.428 10.340.822

Bo co thc tp tt nghip

bng thanh ton lng

Thng 11/2005

B phn

Lng chnh

Lng BHXH

Tng s

Tm ng k I

Thng

K II thc lnh

376.740

718.408

5.020.668

5.700.000

783.006

2.514.428

10.340.822

12.560.000

4.370.000

753.600

1.796.020

9.232.420

2.772.000

1.200.000

166.320

359.204

1.764.884

35.920.400

12.870.000

SC

ST

SC

ST

120

6.279.000

6.279.000

1.600.000

2. B phn kinh doanh 563 14.309.400

14.309.400

3. B phn k thut

325 12.560.000

4. B phn k ton

59

2.772.000

35.920.4000

1. B phn QLDN

Tng

4.5: Bng thanh ton lng ca cng ty thng 11 nm 2005

Hc sinh: Nguyn Th Tuyt Mai

S tin KT

Lp: 34K3

6% BHXH

2.079.666 5.388.060

26.358.794

Bo co thc tp tt nghip
5. Hng thng cng ty c hai k tr lng vo ngy 15 v ngy 30.
- K I: Tm ng cho CNV i vi nhng ngi c tham gia lao ng
trong thng.
- K II: Sau khi tnh lng v cc khon phi tr cho CNV trong thng
ca doanh nghip. K ton s tr i s tin tm ng trc y v thanh ton
nt s tin cn li m CNV c lnh trong thng .
- Khi mun tm ng ngi c trch nhim ca cc b phn s lp 1 giy
ngh tm ng v gi ln cho th trng n v xin xt duyt. Trong giy
ngh tm ng phi ghi r s tin tm ng, l do tm ng. Sau giy
ngh ny s c chuyn cho k ton trng v k ton trng xem xt v ghi
kin ngh. Cn c vo quyt nh ca th trng v k ton trng, k
ton thanh ton lp phiu chi km giy ngh tm ng, chuyn cho th qu
lm th tc xut qu.

Giy ngh tm ng
Ngy 15 thng 11 nm 2005
Knh gi: Ban gim c
Tn ti l: H Ngc Chng
a ch: Trng phng kinh doanh
ngh cho tm ng s tin: 5.700.000
(Vit bng ch): Nm triu by trm ngn ng chn
L do tm ng: Tm ng lng cho CNV
Ngy 15 thng 11 nm 2005
Th trng n v

K ton trng

Th qu

Ngi nhn

(K, h tn)

(K, h tn)

(K, h tn)

(K, h tn)

5.1: Giy ngh tm ng

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
N TK: 334
C TK111
Phiu chi
Ngy 15 thng 11 nm 2005
H tn ngi nhn: H Ngc Chng
a ch: Trng phng kinh doanh
L do tm ng: Tm ng lng k I cho CNV trong thng
S tin: 5.700.000
(Vit bng ch): Nm triu by trm ngn ng chn
Km theo 02 chng t gc
Th trng n v

K ton trng

Th qu

Ngi nhn

(K, h tn)

(K, h tn)

(K, h tn)

(K, h tn)

nhn s tin (bng ch) Nm triu by trm ngn ng chn

Ngy 15 thng 11 nm 2005
5.2: Phiu chi tm ng
4. Hch ton cc khon trch theo lng ti cng ty
a. Qu BHXH: Dng chi tr cho 1 ngi lao ng trong thi gian
ngh do m au theo ch hin hnh. BHXH phi c tnh l 20% trn tng
qu lng trong 15% tnh vo chi ph kinh doanh ca cng ty. 5% do ngi
lao ng gp tr vo lng cng ty s np ht 20% cho c quan bo him.
Thng 11 tng qu lng ca cng ty l: 35.920.400
Theo quy nh cng ty s np BHXH vi s tin l:
35.920.400 x 20% = 7.184.080
Trong NV ng gp tr vo lng l:
35.920.400 x 5% = 1.796.020
Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
Cn li 15% cng ty tnh vo chi ph:
7.184.080 - 1.796.020 = 5.388.060
VD: H Ngc Chng thuc b phn kinh doanh cui thng k ton
tnh ra s tin lng l 924.000 vy s tin m Chng phi np BHXH l:
924.000 x 5% = 46.200
Cn tin BHXH m cng ty phi chu vo chi ph l:
924.000 x 15% = 138.600
b. Qu BHYT: Dng chi tr cho ngi tham gia ng gp trong thi
gian khm cha bnh. BHYT c tnh 3% trn tng qu lng trong :
- 2% tnh vo chi ph ca cng ty
- 1% tnh vo lng ca CNV
Thng 11 qu lng ca cng ty l 35.920.400. Theo qui nh cng ty
s np BHYT vi s tin: 35.920.400 x 5% = 1.077.612
Trong : Nhn vin chu tr vo lng 1%
35.920.400 x 1% = 359.204
Cn li 2% cng ty tnh vo chi ph:
35.920.400 x 2% = 718.408
VD: Nhn vin H Ngc Chng vi s lng l 924.000 th s tin m
Chng phi np BHYT l: 924.000 x1% = 9.240
Cn 2% cng ty tnh vo chi ph:
924.000 x 2% = 18.480
c. KPC: Dng duy tr hot ng ca cng on doanh nghip c
tnh 2% trn tng qu lng, 1% np cho cng on cp trn, 1% gi li ti
doanh nghip.2% ny c tnh ht vo chi ph.
Qu lng thng 11 ca cng ty l: 35.920.400 th 2% KPC c
cng ty tnh vo chi ph l: 35.920.400 x 2% = 718.408
Trong : 1% m doanh nghip phi np cp trn l:
35.920.400 x 1% = 359.204
1% gi li ti doanh nghip l:
35.920.400 x 1% = 359.204
Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
Nh vy: Hai khon BHXH, BHYT phi thu ca nhn vin c tnh
vo l 6% tr lun vo lng ca ngi lao ng khi tr lng.
S tin m doanh nghip s tr vo lng ca nhn vin l:
35.920.400 x 6% = 2.155.224
6. Cui thng k ton tnh ra s tin lng phi tr cho cc b phn
hch ton nh sau:
* Ngy 15/11 tm ng lng k I cho CNV:
N TK 334
C TK 111

11.870.000

* Ngy 28/11 tnh ra s tin lng phi tr cho nhn vin QLDN (b
phn k thut + b phn k ton) v b phn bn hng
N TK 641: 14.309.400
N TK 642: 21.611.000
C TK 334: 35.920.400
* Ngy 28/11 tnh ra cc khon phi trch theo lng
N TK 641: 14.309.400 x 19% = 2.718.786
N TK 642: 21.611.000 x 19% = 4.106.090
N TK 334: 35.920.400 x 6% = 2.155.224
C TK 338: 35.920.400 x 25% = 8.980.100
C TK 3382: 35.920.400 x 2% = 718.408
C TK 3383:35.920.400 x 20% = 7.184.080
C TK 3384: 35.920.400 x 3% = 1.077.612
* Tnh ra s tin t qu khen thng, tin tr cp BHXH t qy BHXH
khng phn nh vo chi ph:
N TK 431: 5.388.060
N TK 3383: 2.079.666
C TK 334:7.467.726
* Khi thanh ton lng cho cng nhn vin (ngy 30/11/2005)
N TK 334
C TK 111

26.358.794

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
* Khi np KPC (1%), BHXH (20%), BHYT (3%) cho c quan qun l
qu lng bng chuyn khon.
N TK 338: Error! x 24 = 8.620.896
N TK 3382: 359.204
N TK 3383: 7.184.080
N TK 3384: 1.077.612
C TK 111: 8.620.896

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip

bng phn b tin lng v BHxh

Thng 11 nm 2005
TK ghi c
STT
TK ghi n

TK 334
Lng

Ph

chnh

cp

Khc

TK 338
Cng

3382

3383

3384

Tng 338

Tng

TK 641

14.309.400

14.309.400

286.188

2.146.410

286.188

2.718.786

17.028.186

TK 642

21.611.000

21.611.000

432.220

3.241.650

432.220

4.106.090

25.717.090

TK 338

2.079.666

2.079.600

TK 431

5.388.060

5.388.060

TK 334
35.920.400

7.467.726

35.920.400

718.408

1.796.020

359.204

2.155.224

2.155.224

7.184.080

1.077.612

8.980.100

52.368.160

6.1: Bng phn b tin lng v bo him x hi thng 11

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
T bng phn b tin lng v cc khon trch theo lng cng bng
thanh ton tin lng, k ton lp mt s chng t ghi s. Cui thng cc
chng t ny s c tng hp vo s ng k chng t.
Chng t ghi s
S 01
Ngy 15/11/2005

Trch yu
Tm ng lng k I

S hiu TK

S tin

334

111

12.870.000

12.870.000

cho CNV
Tng cng
Ngi lp

K ton trng

(K, h tn)

(K, h tn)
6.2: Chng t ghi s s 01
Chng t ghi s
S 02
Ngy 28 thng 11 nm 2005
S hiu TK

Trch yu

S tin

Trch TL phi tr trong thng

- Tin lng NV QLDN

642

21.611.000

- Tin lng NV BH

641

14.309.400
334

Tng cng

35.920.400

Ngi lp

K ton trng

(K, h tn)

(K, h tn)
6.3. Chng t ghi s s 02

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
Chng t ghi s
S 03
Ngy 28 thng 11 nm 2005
n v tnh: triu ng
S hiu TK

Trch yu

S tin

Tnh ra cc khon trch theo lng

- Tnh vo chi ph bn hng

641

2.718.786

- Tnh vo chi ph QLDN

642

4.106.090

- Tnh vo lng

334

2.155.224
338

Tng cng

8.980.100

Km theo 05 chng t gc
Ngi lp

K ton trng

(K, h tn)

(K, h tn)

6.4. Chng t ghi s s 03

Chng t ghi s
S 04
Ngy 28 thng 11 nm 2005
n v tnh: triu ng
S hiu TK

Trch yu

BHXH phi tr CNV trong thng

S tin

334

2.079.666
338

Tng cng

2.079.666

Km theo 01 chng t gc
Ngi lp

K ton trng

(K, h tn)

(K, h tn)
6.5: Chng t ghi s s 04

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
Chng t ghi s
S 05
Ngy 30 thng 11 nm 2005
n v tnh: triu ng
S hiu TK

Trch yu

Khu tr lng khon BHXH

S tin

334

2.155.224
338

Tng cng

2.155.224

Km theo 01 chng t gc
Ngi lp

K ton trng

(K, h tn)

(K, h tn)
6.6: Chng t ghi s s 05
Chng t ghi s
S 06
Ngy 28 thng 11 nm 2005
n v tnh: triu ng
S hiu TK

Trch yu

Tnh ra s tin thng phi tr CNV

S tin

431

5.388.060
334

Tng cng

5.388.060

Km theo 01 chng t gc
Ngi lp

K ton trng

(K, h tn)

(K, h tn)
6.7: Chng t ghi s s 06

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
Chng t ghi s
S 07
Ngy 30 thng 11 nm 2005
n v tnh: triu ng
S hiu TK

Trch yu

Thanh ton lng cho cng nhn vin

S tin

334

26.358.794
111

Tng cng

26.358.794

Km theo 01 chng t gc
Ngi lp

K ton trng

(K, h tn)

(K, h tn)
6.8: Chng t ghi s s 07
Chng t ghi s
S 08
Ngy 30 thng 11 nm 2005
n v tnh: triu ng
S hiu TK

Trch yu

Np KPC, BHXH, BHYT cho c

338

quan qun l

S tin

8.620.896
112

Tng cng

8.620.896

Km theo 01 chng t gc
Ngi lp

K ton trng

(K, h tn)

(K, h tn)
6.8: Chng t ghi s s 08

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
- Cui thng tng hp cc chng t vo s ng k chng t
S ng k chng t ghi s
Thng 11/2005
Chng t ghi s
SH
NT
01
15/11
02
28/11
03
28/11
04
28/11

S tin
12.870.000
35.920.000
8.980.100
2.079.600

Chng t ghi s
S tin
SH
NT
05
30/11
2.155.224
06
30/11
5.388.060
07
30/11
26.358.794
08
30/11
8.620.896
Ngy 30 thng 11 nm 2005

K ton trng

Th trng n v

(K, h tn)

(K, h tn)
6.9: S ng k chng t ghi s
S ci
Ti khon 334

Chng t ghi s
SH
NT
01
15/11

02

28/11

04

28/11

05

30/11

06
07

30/11
30/11

Din gii
S d u thng
S pht sinh
Tm ng lng k I
TL phi tr CNV
- TL tr NVQLDN
- TL tr VNBH
BHXH phi tr CNV
trong thng
Khu tr lng khon
BHXH
Tin thng phi tr
Thanh ton lng cho
CNV
S pht sinh
D cui thng

n v tnh: ng
S tin
N
C

S hiu
TK

111

12.870.000

642
641
338
3383
431
111

21.611.000
14.309.400
2.079.666
2.155.224
5.388.060
26.155.224
41.180.448 43.388.126
2.207.678

6.11: S ci ti khon 334

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
S ci
Ti khon 338
n v tnh: ng
Chng t ghi s
SH

NT

S tin

S hiu

Din gii

TK

S d u thng
03

28/11

Trch

BHXH,

BHYT,

KPC

04

28/11

- Tnh vo CPBH

641

2.718.786

- Tnh vo CPQLDN

642

4.106.090

- Tr vo lng

334

2.155.224

BHXH phi tr trong 334

2.079.600

thng
08

30/11

Np

BHXH,

BHYT, 111

8.620.896

KPC
Cng pht sinh

10.700.496 8.980.100

D cui thng

1.720.396

6.10. S ci ti khon 338

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
Chng III
Mt s gii php hon thin cng tc k ton ti
cng ty thng mi v dch v k thut ng nam
I. Nhn xt chung v cng tc hch ton tin lng v cc
khon trch theo lng ti cng ty thng mi Thng Mi
v dch v k thut ng Nam .

1. Nhn xt chung v cng tc k ton ca cng ty

Trong mi mt cng ty t nhn, lin doanh hay thuc ngn sch Nh
nc th b phn k ton l mt b phn khng th thiu. H thng s sch
ca cng ty tng i hon chnh, k ton s dng hnh thc tr lng rt
ph hp i vi cn b cng nhn vin trong cng ty c bit phng k ton
c b tr rt khoa hc, hp l v c phn cng theo tng phn hnh c th
r rng nn cng vic khng b chng cho cng vi i ng cn b u c
trnh nn ng gp mt phn khng nh vo qu trnh pht trin kinh
doanh ca cng ty.
2. Nhn xt v cng tc k ton lao ng tin lng trch BHXH,
BHYT, KPC ti cng ty
Hch ton tin lng l mt h thng thng tin kim tra cc hot ng
ca ti sn v cc quan h kinh t trong qu trnh phn phi trao i v tiu
dng.
K ton tin lng ngy cng tr nn cp thit v quan trng v tin
lng l giai on gn lin vi li ch kinh t ca ngi lao ng v t chc
kinh t. Phng php hch ton ch c gii quyt khi n xut pht t ngi
lao ng vfa t chc kinh t. Trong cng ty vic tr lng cng bng lun
lun c t ln hng u, tr lng phi hp l vi tnh hnh kinh doanh ca
cng ty.
cng tc k ton tin lng cc khon trch theo lng ca ngi lao
ng thc s pht huy c vai tr ca n v l nhng cng c hu hiu ca

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
cng tc qun l th vn t ra cho nhng cn b lm cng tc k ton lao
ng tin lng v cc nh qun l, doanh nghip phi khng ngng nghin
cu cc ch chnh ca Nh nc v cng tc tin lng v cc khon trch
theo lng p dng vo cng ty mnh mt cch khoa hc v hp l, ph
hp vi tnh hnh hot ng kinh doanh ca cng ty ng thi phi lun lun
ci tin nng cao cng tc qun l lng v cc khon trch theo lng.
Thng xuyn kim tra xem xt rt ra nhng hnh thc v phng php tr
lng mt cch khoa hc, cng bng vi ngi lao ng lm sao ng
lng phi thc s l thc gi tr lao ng.
Cng vi vic nng cao cht lng lao ng cng ty phi c lc lng
lao ng vi mt c cu hp l, trnh tay ngh phi c qua o to, c
sc kho v b tr lao ng ph hp vi kh nng h pht huy, to thun li
cho vic hon thnh k hoch ng thi cng ty phi qun l v s dng tt
thi gian lao ng nhm nng cao thu nhp cho cng ty. Ngoi ra cng ty phi
khng ngng nng cao hon thin trang thit b TSC ca cng ty pht huy
kh nng lao ng nhm nng cao thu nhp cho cng ty v ci thin i sng
cho ngi lao ng thng qua s tin lng m h c hng.
Trong cng ty ngoi tin lng c hng theo s lng v cht lng
lao ng hao ph. Ngi lao ng cn c hng, thu nhp t cc qu
BHXH, khi m au, tai nn, thai sn mt sc
Cng ty s dng qy KPC ti cng ty rt hp l. B my qun l
ca cng ty rt quan tm n tnh hnh lao ng cng nh cuc sng ca cng
nhn vin. Chnh iu ny lm cho CNV trong cng ty cm thy yn tm
v cng vic cng nh cng ty m mnh chn cng hin sc lao ng
ca mnh sao cho ng n.
3. u im
Vi hnh thc tr lng theo thi gian vi mc lng n nh v tng
dn lm cho CBCNV thc s tin tng v gn b vi cng ty cng vi iu
hnh ca ban lnh o cng nh s lao ng hiu qu ca phng k ton lun
m bo cng bng hp l chnh xc lm cho CNV yn tm v hng say
Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
trong cng vic, do vy cng ty ngy cng pht trin hn, i sng CBCNV
ngy cng c m bo v nng cao.
4. Nhc im
Do s cp nht ca cc chng t cn chm hn na s gim st, qun l
ca cc vn phng vn cn bung lng do vy cc chng t v tin lng,
BHXH i khi cng cha tht chnh xc, cha thp hp l. Do vy cng ty
cn phi a ra chnh sch qun l tht ng n, cht ch cng tc k ton
hot ng c hiu qu hn, chnh xc hn.
II. Mt s gii php hon thin cng tc hch ton k ton
tin lng ti cng ty

cng tc k ton tin lng v cc khon trch theo lng ca cng

ty thc s pht huy ht vai tr ca n l cng c hu hiu qu cng tc qun
l, t nng cao mc sng cho ngi lao ng v cng ty ngy mt
pht trin th cng ty Thng mi v dch v k thut ng Nam ni chung
v cng tc k ton ni ring phi khng ngng nghin cu hon thin hn
hnh thc tr lng hin nay ca cng ty qun l tt lao ng v nng cao
hiu qu lao ng.
Phi quan tm n i sng cn b CNV hn na tm ra phng thc
tr lng ph hp vi sc lao ng m h b ra.
p ng kp thi thng tin nhanh v chnh xc ph hp vi tnh hnh
kinh doanh ca cng ty, xin ngh ban gim c v phng k ton qun l
tt cc hnh thc tr lng hn na.
- Do cng ty p dng hnh thc tr lng l thi gian nn vic tnh ra
lng ca cng nhn vin vn cha thit thc.
- Ngoi vic tr lng theo thi gian cng ty nn p dng thm hnh
thc tr lng theo sn phm, c nh vy th vic tnh ton lng ca cng
nhn vin s thc t hn.
- i vi b phn k thut v b phn kinh doanh nn p dng hnh
thc tr lng theo sn phm, v c nh vy cng nhn vin mi tch cc tham
gia, hot ng kinh doanh tiu th c nhiu hng ho gip cho li nhun
ca cng ty tng cao ng thi vic hch ton lng cng c th hn, thit
thc hn i vi nng lc ca tng ngi.

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
Kt lun
Cng tc k ton lao ng tin lng v cc khon trch theo lng
c t chc tt s gp phn qun l cht ch, thc y vic chp hnh cc
ch trng chnh sch ca ng v Nh nc v ch lao ng, m bo
tnh ton phn b ng n, chnh xc cc khon tin lng v cc khon trch
theo lng nhm h thp gi thnh sn phm tng nhu thp cho ngi lao
ng v tng li nhun cho Cng ty cng ty ngy cng ln mnh hn.
gp phn gip k ton thc hin tt chc nng qun l lao ng tin lng th
k ton cn phi bit kt hp m hnh hch ton da trn c s kt hp vi
thc trng ca cng ty a ra phng thc qun l tt nht.
ti k ton tin lng v cc khon trch theo lng ca ngi lao
ng, vi nhng vn qun l v nng cao hiu qu s dng lao ng ti
Cng ty c phn Thng mi v dch v k thut ng Nam s ng gp
mt phn vo vic gii quyt vn m bo cng bng trong vic tr lng
ca cng ty cng nh ngoi cng ty, ni s dng lao ng lm vic, gip
cng ty tn ti v pht trin trong nn kinh t th trng hin nay.
Trn c s l lun trn xut pht t hch ton tin lng v cc khon
trch theo lng ti cng ty c phn Thng mi v dch v k thut v c
bit qu trnh sn xut kinh doanh ca cng ty.
ti a ra nhng xut nhm hon thin cng tc hch ton tin
lng v cc khon trch theo lng ph hp vi iu kin c th ca cng ty.
Gp phn nng cao hiuq u s dng lao ng v a phng php qun l
t kt qu cao hn.
Qua thi gian thc tp v tm hiu thc t v cng tc qun l k ton
i vi b phn k ton ni chung v tin lng ni ring cng ty c phn
Thng mi v dch v k thut ng Nam em thy. Qua 1 nm xy dng
v pht trin n nay c mt b phn qun l kh n nh, quy m kinh
doanh vng chc nhng vi thi i ngy nay nn kinh t nc ta v ang
pht trin vi mt tc rt nhanh chnh v th m cng ty bng mi cch
phi c bin php c gng ho nhp vo ch k ton mi, ho nhp bc
i ca mnh vi nhp kinh t pht trin chung ca t nc.

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip

Ti liu tham kho

1. Gio trnh L thuyt Hch ton k ton - Trng i hc Kinh t

Quc dn do Tin S Nguyn Th ng ch bin - Nh xut bn Ti chnh
Thng 11/1999.
2. Gio tnh K ton Cng trong n v hnh chnh s nghip - Trng
i hc Kinh t Quc Dn do PGS - Tin s Nguyn Th ng ch bin - Nh
Xut bn Ti chnh T5/2003
3. Gio trnh K ton Doanh nghip sn xut - Trng i hc Ti
chnh k ton ch tin Tin S Nguyn nh - Nh xut bn Ti chnh
Thng 12/2000.
4. Gio trnh K ton ti chnh trng i hc Kinh t Quc dn
5. Gio trnh T chc hch ton k ton trng i hc Kinh t Quc
dn.

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Mc lc
Li ni u ....................................................................................................... 1
Chng I:L lun chung v hch ton tin lng v cc khon trch theo
lng trong doanh nghip............................................................................... 3
I. c im, vai tr, v tr ca tin lng v cc khon trch theo lng trong
doanh nghip. ............................................................................................................. 3
1. Bn cht v chc nng ca tin lng ................................................... 3
2. Vai tr v ngha ca tin lng .......................................................... 3
II. Cc hnh thc tin lng trong doanh nghip..................................................... 4
1. Hnh thc tin lng theo thi gian:...................................................... 4
2.Hnh thc tr lng theo sn phm: ....................................................... 5
3. Theo sn phm trc tip: ....................................................................... 5
4.Theo sn phm gin tip:........................................................................ 5
5. Theo khi lng cng vic: ................................................................... 5
6. Cc hnh thc i ng khc ngoi tin lng: ....................................... 5
III. Qu tin lng, qu BHXH, qu BHYT v KPC.......................................... 5
1. Qu tin lng ....................................................................................... 5
2. Qu bo him x hi ............................................................................. 6
3. Qu bo him y t ................................................................................. 6
4. Kinh ph cng on ............................................................................... 6
IV. Yu cu v nhim v hch ton tin lng v cc khon trch theo lng .... 7
V. Hch ton chi tit tin lng v cc khon trch theo lng ............................. 7
1. Hch ton s lng lao ng: ................................................................ 7
2. Hch ton thi gian lao ng ................................................................ 7
3. Hch ton kt qu lao ng ................................................................... 8
4. Hch ton tin lng cho ngi lao ng ............................................. 9
VI. Hch ton tng hp cc khon trch theo lng ............................................... 9
1. Cc chng t ban u hch ton tin lng, BHXH, BHYT, KPC: ... 9
2. K ton tin lng v cc khon trch theo lng ............................... 10
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VII. Hnh thc s k ton ........................................................................................14
1. Nht k chung: .................................................................................... 14
2. Nht k chng t: ................................................................................ 15
3. Chng t ghi s: .................................................................................. 16
Chng II: Thc trng hch ton tin lng v cc khon trch theo
lng ti cng ty c phn thng mi v dch v k thut ng Nam 18
I. Khi qut chung v cng ty c phn thng mi thng mi v dch v ng
Nam .......................................................................................................................18
1. Lch s hnh thnh v pht trin ca cng ty c phn thng mi v
dch v ng Nam . ............................................................................. 18
2. Cc ngnh ngh kinh t ch yu ca cng ty ...................................... 18
4. c im t chc b my qun l kinh doanh ca cng ty c phn
thng mi v dch v k thut ng Nam ......................................... 20
5. c im t chc k ton ti cng ty c phn thng mi v dch v
k thut ng Nam . ............................................................................ 22
II. Thc trng thc hin cng tc hch ton k ton tin lng v cc khon
trch theo lng ti cng ty c phn thng mi v dch v k thut ng Nam
................................................................................................................................24
1. c im v lao ng ca cng ty c phn thng mi v dch v
ng Nam ........................................................................................... 24
2. Phng php xy dng qy lng ti cng ty ..................................... 25
4. Nguyn tc tr lng v phng php tr lng ca cng ty .............. 26
5. Hng thng cng ty c hai k tr lng vo ngy 15 v ngy 30. ...... 32
Chng III: Cc gii php hon thin cng tc k ton ti cng ty c
phn Thng mi v Dch v ng nam . ............................................... 44
I. Nhn xt chung v cng tc hch ton tin lng v cc khon trch theo
lng ti cng ty thng mi v dch v k thut ng Nam .................... 44
1. Nhn xt chung v cng tc k ton ca cng ty ............................. 44

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Bo co thc tp tt nghip
2. Nhn xt v cng tc k ton lao ng tin lng v trch BHXH,
BHYT, KPC, ti cng ty .............................................................................. 44
3. u im............................................................................................. 45
4. Nhc im ....................................................................................... 46
II. Mt s gii php v hon thin cng tc hch ton k ton tin lng ti
cng ty ............................................................................................................. 46
Kt lun .......................................................................................................... 47
Ti liu tham kho ........................................................................................ 48

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip

Nhn xt ca gio vin hng dn thc tp

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Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3