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1. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Li m u Cng vi s pht trin mnh m ca nn kinh t th gii th nn kinh t Vit Nam ang trn pht trin mnh m v mi mt, chnh sch x hi m ca to iu kin thun li pht trin kinh t. Nn kinh t nc ta hin nay ha nhp vo nn kinh t th gii mt cch d dng minh chng iu l chng ra gia nhp WTO. Trong c ch th trng hin nay, hot ng sn xut kinh doanh ca cc doanh nghip u hng ti mc tiu li nhun. Mt trong cc bin php tng li nhun l GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 1 2. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng tm mi cch gim chi ph mt mc c th thc hin c. Vic hch ton chi ph v lao ng l mt b phn cng vic phc tp trong hch ton chi ph kinh doanh. Hoch ton chi ph nhn cng c v tr khng ch l c s xc nh gi thnh sn phm, l cn c xc nh cc khon phi np ngn sch, cc c quan phc li x hi, m cn m bo tnh ng n, tnh tin lng phi tr cho ngi lao ng v quyn li ca h. Tin lng l ngun thu nhp ch yu ca ngi lao ng. Vy i vi mi doanh nghip, la chn hnh thc tr lng no cho hp l tho mn li ch ca ngi lao ng v tr thnh n by kinh t khuyn khch tng nng sut lao ng l mt vn quan trng. Ty theo c im ca mi doanh nghip m vic hch ton tin lng cho chnh xc, khoa hc va nng cao nng sut lao ng, h gi thnh sn phm nhng vn m bo vic phn phi tin lng c thc hin cng bng l vn khng phi doanh nghip no cng gii quyt c tha ng. Xut pht t ngha thc tp trong thi gian thc tp ti Cng ty TNHH Sn xut tn & St thp v c s l lun k ton tin lng cng vi s tm hiu thc t ca bn thn v s gip nhit tnh ca Thy gio Nguyn Bnh Mnh v lng o phng k ton gip em thy r tm quan trng ca vic k ton tin lng trong doanh nghip, t em mnh dn nghin cu, chn ti K ton tin l- ng v cc khon trch theo lng ti Cng ty TNHH Sn xut tn & St thp lm bo co thc tp: Ni dung bo co gm 3 phn: Phn I: C s l lun chung v k ton tin lng v cc khon trch theo lng. Phn II: thc trng cng tc k ton tin lng v cc khon trch theo lng Cng ty TNHH Sn xut tn & St thp. Phn III: Mt s kin nhm thc hin cng tc k ton tin lng v cc khon trch theo lng ti Cng ty. Phn I C s l lun chung v k ton tin lng v cc khon trch theo lng. I. khI nm, ngha, nhim v ca k ton tin lng v cc khon trch theo lng. 1. Khi nim ca lao ng tin lng v cc khon trch theo lng. GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 2 3. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Lao ng: L mt trong ba yu t c bn ca qu trnh hot ng sn xut kinh doanh v l yu t mang tnh cht quyt nh. Chi ph v lao ng l mt trong cc yu t chi ph c bn cu thnh nn gi thnh sn phm do doanh nghip sn xut ra. S dng hp l lao ng cng chnh l tit kim chi ph lao ng sng, gp phn h thp gi thnh sn phm, tng doanh thu cho doanh nghip v l iu kin ci thin, nng cao i sng vt cht, tinh thn cho cng nhn vin, cho ngi lao ng trong doanh nghip. Tin lng: L phn th lao ti sn xut sc lao ng, b p hao ph lao ng ca cng nhn vin b ra trong qu trnh sn xut kinh doanh tin lng (tin cng) gn lin vi thi gian v kt qu lao ng m cng nhn vin tham gia thc hin trong qu trnh sn xut kinh doanh ca doanh nghip, ng vin ngi lao ng hng hi sn xut, to ra nhiu ca ci cho x hi. ngha ca lao ng tin lng v cc khon trch theo lng: Bn cnh lao ng bng tin lng, cc khon trch theo lng bao gm: BHXH, BHYT, KPC cng l cc qu x hi ang c c quan nh nc v cc doanh nghip c bit ch trng. Qu bo him x hi c lp nn nhm to ra ngun vn ti tr cho cng nhn vin trong trng hp m au, thai sn, tai nn lao ng,mt sc, ngh hu. Qu bo him y t c lp phc v cho vic bo v chm sc sc khe cho ngi lao ng nh: khm v cha bnh ... Bo him tht nghip: c trn 2% BHTN, cch tnh 1% s ti n l ng ph i tr cho ng i lao ng v v 1% s ti n ny c tr vo s ti n l ng c a ng i lao ng. Vi c t ch c h ch ton lao ng ti n l ng v ti n cng lao ng l r t c n thi t. N l m t b ph n khng th thi u trong h th ng thng tinc a h ch ton k ton. Kinh ph cng on: c trch lp nhm phc v chi tiu cho hot ng t GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 3 4. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng chc cng on nhm chm lo bo v quyn li cho ngi lao ng. Ni tm li: Tin lng v cc khon bo him x hi, bo him y t, kinh ph cng on tnh v chi ph sn xut hp thnh chi ph nhn cng trong tng s chi ph sn xut kinh doanh. T chc tt hch ton lao ng v tin lng l mt bin php cn thit gip cho cng tc qun l lao ng v tin lng ca doanh nghip i vo n np, thc y ngi lao ng chp hnh tt k lut lao ng tng nng sut v hiu qu cng tc ng thi n to c s cho vic tnh tr lng theo ng nguyn tc phn phi lao ng v l c s xc nh gi thnh sn xut, gi bn sn phm v xc nh cc khon ngha v phi np cho nh nc, cho cc c quan phc li x hi. 2. Nhim v ca k ton tin lng v cc khon trch theo lng. p ng c cc yu cu trn, hch ton lao ng v tin lng trong doanh nghip cn phi thc hin cc nhim v ch yu sau: Phn nh y chnh xc thi gian v kt qu lao ng ca cng nhn vin.Tnh ng v thanh ton y , kp thi tin lng v cc khon trch theo l- ng cho cng nhn vin,qun l cht ch vic s dng chi tiu qu lng. Tnh ton phn b chnh xc chi ph v tin lng v cc khon bo him x hi, bo him y t, kinh ph cng on cho cc i tng s dng lin quan. nh k tin hnh phn tch tnh hnh lao ng, tnh hnh qun l v ch tiu qu lng, cung cp cc thng tin kinh t cn thit cho cc b phn lin quan. II. Cc hnh thc lng v cc khon trch theo lng. Vic tnh v tr chi ph lao ng c th thc hin theo nhiu nguyn tc, nhiu hnh thc khc nhau, ty theo hot ng sn xut kinh doanh mc ch ca ch tin lng l nhm qun trit theo nguyn tc phn phi lao ng. Vic tr lng chi ngi lao ng theo s lng v cht lng lao ng c ngha rt to ln trong vic ng vin khyn khch ngi lao ng pht huy tinh thn hng GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 4 5. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng say, sng to, nng cao nng sut lao ng nhm to nhiu ca ci vt cht cho mi thnh vin trong x hi. Hin nay vic tnh lng cho ngi lao ng ch yu tnh theo hai hnh thc: hnh thc tr lng theo thi gian v hnh thc tr lng theo sn phm. 1. Hnh thc tr lng theo thi gian. Tin lng theo thi gian l hnh thc tnh tr cho ngi lao ng theo thi gian lm vic thc t v h s lng. Mi ngnh ngh lm vic khc nhau, trnh tay ngh khc nhau th s lng khc nhau. Tin lng theo thi gian = Thi gian lm vic x n gi tin lng thi gian n gi tin lng cao hay thp ph thuc vo h s lng. n gi tin lng thi gian thng c tnh l tin lng thng,tin lng ngy hoc tin lng gi. Tin lng thng = H s l- ng + H s cc khon ph cp (nu c) x mc lng ti thiu Tin lng ngy = Tin lng thng 22 (hoc 26) Tin lng gi = Tin lng thng 8 gi Tin lng ngy v tin lng gi cn lm cn c tr lng cho cng nhn vin trong nhng ngy ngh hng ch , ngh hng BHXH hoc nhng gi lm vic khng hng lng sn phm. Tin lng theo thi gian c hai loi: + Tin lng theo thi gian gin n v tin lng theo n gi tin lng thi gian c nh(khng c tin lng) + Tin lng theo thi gian c thng l kt hp tin lng thi gian gin n v tin thng(thng m bo ngy cng, gi cng) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 5 6. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Cng thc: Tin l- ng = { Mc lng c bn x H s lng } + Ph cp (Nu c) + Tin thng Tin lng theo thi gian c u im l d tnh lng nhng cn nhiu hn ch, cha gn cht tin lng vi kt qu lao ng.Bi vy cc doanh nghip thng ch p dng hnh thc thi gian tin lng cho nhng loi cng vic cha xy dng c nh mc lao ng, cha c n gi tin lng sn phm. p dng tr lng theo thi gian, phi t chc vic theo di ghi chp y thi gian lm vic ca cng nhn vin v phi c n ga tin lng thi gian c th. 2. Hnh thc tin lng theo sn phm. Tin lng tnh theo sn phm l hnh thc tin lng tnh theo khi lng(s l- ng) sn phm, cng vic hon thnh m bo cht lng quy nh v n gi tin lng tnh theo mt n v sn phm cng vic . Tin lng theo sn phm = S lng sn phm cng vic hon thnh x n gi tin lng sn phm Vic xc nh n gi tin lng sn phm phi da trn c s cc ti liu v hch ton kt qu lao ng (phiu xc nhn sn phm v cng vic hon thnh) v n gi tin lng sn phm m doanh nghip p dng i vi tng loi sn phm hay cng vic. * Tnh lng sn phm ca cc loi sau: - Tr lng theo sn phm trc tip: Mc lng c tnh theo n gi c nh, khng ph thuc vo nh mc sn lng sn phm hon thnh v c tnh theo cng thc trn: Tin lng c lnh = S lng sn phm x n gi tin 1 n v GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 6 7. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng trong thng cng vic hon thnh lng sn phm - Tnh tr lng theo sn phm gin tip: L lng tnh tr cho nhng ngi lm ng vic cho phc v sn xut, nhn vin qun l ca h c xc nh da vo kt qu sn xut ca cng nhn trc tip sn xut. Tin lng c lnh trong thng = Tin lng c tnh ca b phn trc tip x T l lng gin tip - Tr lng theo sn phm c thng, pht: L hnh thc tr lng theo sn phm c kt hp vi thng. y l hnh thc tit kim vt t, tng nng sut lao ng, nng cao cht lng sn phm. Nu ngi lao ng lm lng ph (tng) chi ph vt t, nng sut lao ng gim v cht lng sn phm km s b pht. - Lng theo sn phm lu tin: L lng m ngi lao ng c tnh thm theo sn phm trc tip cn c vo s lng sn phm vt nh mc v c p dng trong trng hp Doanh nghip cn c lm gp, cn y mnh tin sn xut v c tnh theo cng thc: Tin lng sn phm c thng(CNV) = Lng sn phm trc tip + Thng vt nh mc Trong : Tin lng sn phm trc tip = S sn phm hon thnh x n gi tin lng 1 sn phm Thng vt nh mc = T l thng vt nh mc x S sn phm vt nh mc GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 7 8. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Tin lng khon theo khi lng cng vic: Lng khon cho ngi lm khon theo s tha thun gia ngi giao khon v ngi nhn khon(c p dng i vi nhng cng vic nh: khon sa cha nh ca, khon bc d nguyn vt liu). Hnh thc tin lng theo sn phm c nhiu u im: m bo c theo nguyn tc phn phi theo lao ng, tin lng gn cht vi s lng, cht lng lao ng m cng nhn b ra do khuyn khch ngi lao ng quan tm n kt qu v cht lng lao ng ca bn thn, thc y tng nng sut lao ng, tng sn phm x hi. V vy hnh thc ny c p dng rng ri. Tuy vy,mun tr lng theo sn phm phi c h thng nh mc lao ng v n gi tin lng ng n, phi thng xuyn kim tra v nghim thu cht lng sn phm cht ch. 3. Cc khon trch theo lng gm: BHXH, BHYT, BNTN, KPC. Bo him x hi: Qu bo him x hi c hnh thnh do vic trch lp tnh vo chi ph sn xut kinh doanh ca doanh nghip v khu tr vo lng ca ngi lao ng theo ch quy nh. Theo ch hin hnh hng thng doanh nghip phi trch lp vo qu BHXH ca cng nhn vin ng trong thng, trong 16% tnh vo chi ph sn xut, 6% khu tr vo tin lng trong thng ca cng nhn vin. i vi tr cp m au, ngi lao ng ch c hng tr cp BHXH khi ngh vic do m au, tai nn, ri ro c xc nhn ca c quan y t. Cch tnh: S tin phi tr CNV = S ngy ngh hng BHXH x Tin lng ngy x T l c h- ng - i vi tr cp thai sn: Ch c p dng i vi lao ng n. Nu lm vic iu kin bnh thng th c ngh 4 thng. Nu lm vic iu kin c hi c ngh 5 thng. Nu lm vic iu kin rt c hi c ngh 6 thng. Cch tnh: GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 8 9. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng S tin ngh hu sn = Mc lng thng x S thng ngh B o hi m y t : c hnh thnh t vi c trch l p theo t l quy nh l 4.5% trn t ng s ti n l ng ng bo hi m c a cng nhn vin. Trong 3% tnh vo chi ph s n xu t kinh doanh trong thng, 1.5% kh u tr vo l ng c a cng nhn vin qu bo hi n th ng nh t qu n l v ph c p cho ng i lao ng thng qua m ng l i b nh vi n, trung tm y t d i hnh th c mua bo hi m y t . V v y khi tnh m c bo hi m y t cc doanh nghi p ph i n p ln c quan chuyn mn chuyn trch. Bo him tht nghip: c trn 2% BHTN, cch tnh 1% s ti n l ng ph i tr cho ng i lao ng v v 1% s ti n ny c tr vo s ti n l ng c a ng i lao ng. Vi c t ch c h ch ton lao ng ti n l ng v ti n cng lao ng l r t c n thi t. N l m t b ph n khng th thi u trong h th ng thng tin c a h ch ton k ton. Kinh ph cng on: c hnh thnh do vi c trch l p v tnh vo chi ph s n xu t kinh doanh c a doanh nghi p hng thng theo t l quy nh, tnh trn t ng s ti n l ng th c t ph i tr cho cng nhn vin l 2% s kinh ph cng on c phn c p qu n l v chi tiu theo ch quy nh, m t ph n n p ln c quan qu n l cng on c p trn, cn m t ph n l i t i doanh nghi p chi tiu cho ho t ng c a cng on c s . 4. Tr c p bo hi m x h i. L hnh th c ng i lao ng c h ng cc kho n b o hi m y t trong tr ng h p b m au, thai s n c hnh thnh t m t ph n c a ng i lao ng, cn l i tnh vo chi ph s n xu t kinh doanh c a doanh nghi p. Theo quy nh t l b o hi m x h i l 10% dng vo vi c chi cho h u tr v t tu t cn 15% dng cho m au, thai s n, tai n n lao ng. GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 9 10. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng S ti n BHXH c h ng = S ngy ngh h ng BHXH X M c bnh qun /1 ngy X T l % BHXH 5. Qu tin lng ca Doanh nghip. Qu tin lng ca doanh nghip l ton b tin lng tnh theo nhng lao ng ca Doanh nghip do Doanh nghip qun l v chi tr n bao gm: + Tin lng tr theo thi gian, tr theo sn phm, tr theo cng nht, lng khon. + Cc loi ph cp lm m, thm gi v ph cp c hi. + Tin lng tr cho ngi lao ng sn xut ra sn phm hng trong phm vi ch quy nh. + Tin lng tr cho ngi lao ng ngng sn xut do nguyn nhn khch quan nh i hc, tp qun s, hi ngh, ngh php 6. Ni dung, ngha cu cc khon thu nhp khc 6.1. Ch ph cp lng Ph cp lng l tin cng lao ng ngoi tin lng c bn. N b sung cho l- ng c bn, b p thm cho ngi lao ng khi h lm vic trong iu kin khng n nh hoc khng thun li m cha c tnh n khi xc nh lng c bn, ch ph cp bao gm: + Ph cp trch nhim: p dng i vi gim c, cc ph gim c m ngoi lng chuyn vin c hng th cn c hng ph cp ny. + Ph cp khu vc: p dng i vi nhng ngi lm vic nhng vng xa xi ho lnh, lm vic trong iu kin kh khn. Ch ny gp phn n nh lao ng gia cc vng. + Ph cp lu ng: Ph cp cho cng vic phi thng xuyn thay i ni lm vic, ni hoc lm vic trong iu kin sinh hot khng n nh vi nhiu iu kin kh khn (H s ph cp l 0,2; 0,4; 0,6) + Ph cp xng xe. +Ph cp n ca. + Ph cp in thoi. + Ph cp ca 3 v ph cp c hi. GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 10 11. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Tin ph cp c ngha khuyn khch ngi lao ng thc hin tt cng vic trong nhng iu kin kh khn, phc tp hn bnh thng. 6.2. Ch tin thng. Tin thng l mt loi hnh kch thch vt cht, c tc dng rt tch cc i vi lao ng trong vic phn u thc hin cng vic tt hn. Trong thc t Doanh nghip c th p dng mt s hoc tt c cc loi trng hp sau: + Thng tit kim: p dng khi ngi lao ng s dng tit kim nguyn vt liu c tc dng gim gi thnh sn phm dch v m vn m bo cht lng theo yu cu. + Thng sng kin: p dng lao ng khi ngi lao ng c sng kin, ci tin k thut ra cc phng php lm vic mi c tc dng nng cao nng sut lao ng, gi thnh hoc nng cao cht lng sn phm, dch v. + Thng theo kt qu hot ng kinh doanh chung ca doanh nghip: p dng lm n c li, ngi lao ng trong Doanh nghip s c chia mt phn li di dng tin thng. + Thng m bo ngy cng: p dng khi ngi lao ng lm vic vi s cng vt mc quy nh ca Doanh nghip. III. N I DUNG t CH C K TON LAO NG TI N L NG V CC KHO N TRCH THEO L NG. 1. Ch ng t k ton. Cng tc t chc k ton tin lng i vi cc Doanh nghip l cng vic rt phc tp, i hi s chnh xc v s lng lao ng, ch lao ng, t hch ton chnh xc vic chi tr lng cho CNV. thanh ton tin cng, tin lng v cc khon ph cp, tr cp cho ngi lao ng hng thng k ton Doanh nghip phi lp Bng thanh ton tin lng cho tng t i phn xng sn xut v cc phng ban, cn c vo kt qu tnh lng cho tng ngi.Trn bng tnh lng cn ghi r tng khon lng, cc khon ph cp, tr cp, cc khon khu tr v s tin ngi lao ng cn c lnh. Khon tr cp BHXH cng c lp tng t. Sau khi k ton trng kim tra xc nhn v k, gim c duyt k Bng thanh ton lng v BHXH s c lm cn c thanh ton l- GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 11 12. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng ng v BHXH cho ngi lao ng. Thng thng vic thanh ton lng v cc khon khc cho ngi lao ng ti cc Doanh nghip c chia lm 2 k, k 1 tm ng, k 2 s c nhn s tin cn li sau khi tr cc khon khu tr, cc khon thu nhp, cc khon thanh ton lng, thanh ton BHXH, bng k danh sch nhng ngi cha lnh l- ng cng vi cc chng t v cc bo co thu chi tin mt phi chuyn kp thi cho phng k ton kim tra ghi s. phn nh chnh xc tin lng v cc khon trch theo lng, k ton cn s dng cc chng t sau: Bng chm cng (Mu s 01 - LTL) Bng thanh ton tin lng (Mu s 02 - LTL) Phiu ngh hng BHXH (Mu s 03 - LTL) Bng thanh ton BHXH (Mu s 04 - LTL) Hp ng thanh ton tin lng (Mu s 08 - LTL) Phiu bo thm gi (Mu s 07 - LTL) Phiu xc nhn sn phm hoc cng vic hon thnh. 2. Cc ti kho n s d ng Hoch ton tin lng v cc khon trch theo lng k ton s dng ti khon 334, Ti khon 338 v cc khon lin quan. 2.1. TK334 - Phi tr cng nhn vin + Ni dung: TK 334 Dng phn nh cc khon phi tr v tnh hnh thanh ton cc khon phi tr cho cng nhn vin ca doanh nghip v tin lng, tin cng tin thng, BHXH v cc khon phi tr khc thuc v thu nhp ca cng nhn vin` +Kt cu TK 334: Phi tr cng nhn vin - Cc khon tin lng, tin cng, tin thng, tin n ca, BHXH v cc khon khc tr, ng trc cho CNV. - Cc khon khu tr vo tin lng, - Cc khon tin lng, tin cng, tin thng, BHXH v cc khan phi tr cho cng nhn vin - Cc khon tin cng phi tr cho ng- i lao ng thu ngoi GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 12 13. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng tin cng ca CNV S d (nu c) S tr, s phi tr v tin lng, tin cng, tin n ca, tin thng v cc khon khc cho CNV S d:Cc khon tin lng,tin cng,tin thng,BHXH v cc khon phi tr cho CNV - Cc khon tin cng cn phi tr cho lao ng thu ngoi TK334 c m chi tit theo tng ni dung thanh ton(thanh ton lng v cc khon khc) 2.2. TK 338 - Phi tr phi np khc. + Ni dung: TK 338 dng phn nh tnh hnh v cc khon phi tr,phi np khc.Ngoi ni dung phn nh t TK331 n TK336,TK ny cng c dng hch ton doanh thu ca doanh nghip cha thc hin c ca doanh nghip pht sinh trong k k ton. + Kt cu: N TK338: Phi tr phi np khc C - Kt chuyn gi tr TS tha v x l do x ngay c nguyn nhn cc TK lin quan - BHXH phi tr CNV - KPC chi ti n v - BHXH,BHYT,KPC np cho c quan qun l qy BHXH,BHYT,KPC - Kt chuyn doanh thu bn hng v cung cp dch v hoc TK515 doanh thu t hot ng ti chnh(tin li,tin bn quyn,c tc v LN c chia) - Phn nh s phn b chnh lch t gi hi oi pht sinh v nh gi li cc khon mc tin t c gc ngoi t (li t - Trch BHXH,BHYT,KPC vo chi ph SXKD. - Cc khon phi thanh ton vi CNV v tin nh,in, nc tp th. - BHXH,BHYT vt chi c cp b - Ghi nhn doanh thu cha thc hin pht sinh trong k. - Phn nh s kt chuyn chnh lch t gi hi oi pht sinh v nh ga li cc khon mc tin t c gc ngoi t ca hot ng u t XDCB khi hon thnh u t phn b dn vo doanh thu hot ng ti chnh. - Cc khon phi tr phi np khc. GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 13 14. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng gi) ca hot ng u t xy dng c bn hon thnh vo doanh thu hot ng ti chnh trong k. - Cc khon, tr np khc - Gi tr TS tha cha xc nh c nguyn nhn. - Gi tr TS tha phi tr cho c nhn, tp th trong v ngoi n v theo quyt nh ghi trong bin bn. S d: (nu c):S d tr, np nhiu hn s phi tr phi np hoc s BHXH v KPC vt chi cha c cp b. S d: - S tin cn phi tr phi np. - BHXH,BHYT,KPC trch cha np cho n v, cha chi tit. - Gi tr TS tha cn ch gii quyt. - Doanh thu cha thc hin cui k k ton. - Chnh lch t gi hi oi pht sinh v nh gi li cc khon mc tin t c gc ngoi t ca hot ng doanh thu,XDCB. TK338 c 6 TK cp hai: TK 338.1:Ti sn tha ch x l TK 338.2: Kinh ph cng on TK 338.3: Bo him x hi TK 338.4: Bo him y t TK 338.8: Bo him tht nghip TK 3387: Doanh thu nhn trc TK 3388: Phi tr phi np khc GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 14 15. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng 3. Phng php hch ton. S 1: S hch ton tng hp KT tin lng v cc khon trch theo lng TK111,112 TK338(3382,3383,3384) TK622,627,641,642,241 (13) (4) TK 334 (5) (1) TK335 TK138(8),141,338(8) (3) (2) (9) TK333(3338) TK142 (10) (6a) (6b) (11) TK431(4311) TK512 (7) (12a) TK338(3383) TK3331 (8) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 15 16. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng (12b) (14) Ch thch: (1) Hng ha tnh tin lng tin cng v cc khon ph cp phi tr cho CNV. (2) Trch tin lng ngh php cho CNSX (nu doanh nghip c k hoch trch trc). (3) Tin lng thc t phi tr. (4) Hng thng tnh v trch lng BHXH,BHYT, KPC vo chi ph SXKD. (5) Khu tr vo tin lng ca ngi lao ng BHXH 5%, BHYT 1%. (6a) Tin lng phi tr CNV trong thi gian ngng sn xut k hoch. (6b) Phn b dn tin lng v chi ph sn xut. (7) Ghi nhn doanh thu cha thc hin pht sinh trong k. (8) BHXH phi tr cho CNV(trng hp CNV ngh m au, tai nn). (9) Khu tr vo tin lng khon bi thng vt cht, tm ng. (10) Thu thu nhp ca CNV(ngi c thu nhp cao). (11) Khi chi tr lng v cc khon CNV. (12a) Tr lng cho CNV bng sn phm hng ha.i vi sn phm hng ha khng chu thu GTGT theo phng php khu tr, phn nh doanh thu bn hng theo gi bn cha c thu GTGT. (12b) Tr lng cho CNV bng sn phm hng ha.i vi sn phm hng ha khng chu thu GTGT hoc chu thu GTGT theo phng php trc tip, k ton phn nh doanh thu bn hng theo gi thanh ton (13) Np BHXH, BHYT, KPC cho c quan qun l. (14) BHXH, KPC vt chi c cp b. 4. S k ton. GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 16 17. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng L hnh thc biu hin ca phng php i ng k ton l phng tin v tnh cht c bn h thng ho ti liu k ton trn c s chng t gc v ti liu k ton khc. S k ton c nhiu loi do yu cu qun l s khc nhau v chc nng ghi s, hnh thc t chc, ni dung kt cu, phng php hch ton cc ch tiu, c s s liu ghi chp vo s. Cn c vo lnh vc kinh doanh v quy m cu Doanh nghip yu cu qun l trnh k ton xc nh hnh thc s k ton nn p dng: - Nu DN p dng hnh thc nht k chung hch ton trn cc s: + Bng phn b tin lng, BHXH + S nht k chung + S k ton chi tit TK 334, 338 + S ci TK 334, 338 - Nu DN p dng nht k s ci th hch ton trn cc t: +Bng phn b tin lng, BHXH + Nht k s cc TK 334, 338 + S ci TK 334, 338 - Nu DN p dng nht k chng t th hch ton trn cc t: + Bng phn b s 1 + Bng k 4, 5 + Nht k chng t s 7 + S ci TK 334, 338 - Nu DN p dng hnh thc nht k chng t ghi s + Bng phn b tin lng + Chng t ghi s + S ng k chng t ghi s + S k ton chi tit TK 334, 338 + S ci TK 334, 338 GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 17 18. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Chng Ii Tnh hnh t chc k ton tin long v cc khon trch theo lng ti Cng ty CP c in xy lp Thy li Ngh An I. c im, tnh hnh chung ca Cng ty. 1. Qu trnh hnh thnh v pht trin ca doanh nghip. 1.1. S lc lch s pht trin ca Cng ty . Cng ty TNHH xy dng i Li s ng k kinh doanh 290072654 do S k hoch v u t tnh Ngh An cp ngy 25 thng 12 nm 2005. - Tn gi: Cng ty TNHH xy dng i Li - Tr s vn phng cng ty: M Thng Hng Lc Ngh An. - in thoi: (038) 853 378 - 038 3 234 546 - Fax: 038 853 246 - Ngn hng m ti khon: Ngn Hng Ngoi Thng MST: 29003124970 - 1 GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 18 19. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng - Vn iu l: 3.072.228.319 . + C y t cch php nhn theo lut php quy nh. + C con du ring, c ti khon ring c m ti kho bc hoc cc ngn hng trong v ngoi nc theo quy nh ca php lut. + Hch ton kinh t c lp v t ch v ti chnh, v kt qu sn xut kinh doanh, v ngha v i vi nh nc, v t chc b my, v tuyn dng, b tr lao ng + Cng ty c quyn huy ng vn v pht hnh c phiu. + Ch tch hi ng qun tr v gim c iu hnh l ngi ai din theo php lut ca cng ty. 1.2. Quy m ho t ng: V i s ph n u n l c khng ng ng, cc thnh vin trong, ngy cng nhi u cng trnh thi cng v i gi tr l n. Ngu n nhn l c cng ty t ch m y ch c ng i nay ln n hng trm ng i, trong nhi u cn b , k s , nhn vin trnh i h c, cao ng... Cng ty ph n u ngy cng nng cao trnh cho cn b , k s , cng nhn vin phng ban, b ph n v cc cng tr ng... V lao ng, nhn chung s l ng cng nh ch t l ng c a Cng ty tng v tng u n trong 3 nm tr l i y. Hi n nay s lao ng ln n g n 300 ng i. C th tnh hnh lao ng c a doanh nghi p c bi u hi n qua b ng bi u sau: B ng bi u 1 : Tnh hnh lao ng v trnh lao ng c a doanh nghi p: N m T ng i h c Cao ng Trung c p Cng nhn S L % S L % S L % S L % S L % 200 7 156 10 0 10 6, 4 30 19, 2 41 26,3 75 48,1 200 8 217 10 0 19 8, 8 36 16, 6 60 27,6 102 47 200 9 297 10 0 22 7, 4 54 18, 2 77 25,9 144 48,5 M t i u r t r nh n th y s pht tri n ng k quy m cng ty l ch tiu v doanh s , l i nhu n tng nhanh v u, lun hon thnh ngha v i v i nh GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 19 20. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng n c, thu nh p bnh qun u ng i ngy cng tng, t ng ngu n v n ln n hng ch c t ng. Th hi n qua bi u sau: B ng Bi u 2: B ng s li u th ng k so snh tnh hnh kinh doanh n m 2008 - 2009. VT: ng N m Ch tiu VT 2008 2009 Chnh l ch t ng Tuy t i T ng i Doanh thu thu n ng 115.763.564.328 116.174.300.000 410.735.672 1.0035 L i nhu n thu n ng 880.899.883 932.500.000 51.600.117 1.0585 Thu 246.651.967 261.100.000 14.448.033 1.0586 T ng qu l ng ng 4.840.384.000 7.022.388.000 2.182.004.000 1.4508 Thu nh p bnh qun ng i Ng i 1.200.000 1.750.000 550.000 1.4583 Lao ng Thng 217 297 80 1.3687 Doanh thu thu n tng 410.735.672 t c 1.0035%. L i nhu n thu n tng 51.600.117 t c l 1.0585 %.Thu nh p bnh qun trn ng i tng 550.000 t c 1.3687 %. Ch ng t tnh hnh kinh doanh c a doanh nghi p ang pht tri n. 1.3. Nhi m v s n xu t kinh doanh. Nhi m v th nh t: Thi cng ng yu c u cc cng trnh theo k t qu u th u, thi cng hon thnh cc cng trnh, h ng m c cng trnh theo ng ti n , ng quy cch, m b o ch t l ng, h gi thnh ng th i m b o th m m c a cng trnh. C th hon thnh bn giao cng trnh ng 11 Qu ng Bnh (12 t ) vo qu 4/2010. Ti p t c thi cng cng trnh c u, c ng ... theo ng ti n , ng yu c u. Nhi m v th hai: L u t xy d ng dn d ng v cng nghi p. Nhi m v th ba: L kinh doanh v t li u xy d ng. Nhi m v th t l: Kinh doanh thi t b xe my cng trnh. 2. H th ng v c c u b my v t ch c qu n l s n xu t kinh doanh c a cng ty. 2.1. H th ng v c c u b my qu n l s n xu t kinh doanh. S 1 : S t ch c b my qu n l c a cng ty GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 20 21. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng - T ng gim c: i u hnh chung m i ho t ng s n xu t kinh doanh c a Cng ty. Ch u trch nhi m v lo vi c lm cho ton th Cn b cng nhn vin, tr c ti p ph trch cc phng K ho ch cng ngh v ti chnh k ton trong cng ty. - Ph gim c s n xu t: K l nh i u ng xe, thi t b thi cng, quy t nh i u ng nhn l c n i b , tr ng ban gi i phng m t b ng c a cng ty. Ph trch cng tc an ton lao ng, tr t t an ninh trn cc cng tr ng Cng ty, tr c ti p ph trch phng v t t thi t b . - Ph gim c k thu t: Ph trch cng tc k thu t, cng ngh , khen th ng c a cng trnh, ph trch cc cng tc ti p nh n v p d ng cc quy trnh cng ngh thi cng m i, ph trch cng tc sng ki n h p l ha s n xu t, tr c ti p ph trch phng k thu t cng ngh . - Ph gim c n i chnh: T ch c phn cng h p l ngu n lao ng l p k ho ch o t o l u tr k th a ngu n lao ng c a cng ty. Tr c ti p ph trch phng hnh chnh. - Phng k ho ch kinh doanh: Khai thc tm ki m vi c lm, tham m u cho gim c k k t h p ng kinh t ph c v s n xu t kinh doanh. L p k ho ch s n xu t kinh doanh, k ho ch u t di h n v chi n l c s n xu t kinh doanh hng nm c a Cng ty. - Phng K thu t cng ngh : Nh n v tri n khai thi cng cc cng trnh, l p bi n php t ch c thi cng t p h p sng ki n h p l ha s n xu t trong nm GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 21 22. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng ngh khen th ng, qu n l h s , my mc, ti li u k thu t m b o ng quy trnh v l u tr , kh o st cc cng trnh tr c khi u th u. - Phng V t t thi t b : L p k ho ch mua s m, s a ch a thi t b thi cng. Tm v gi i thi u ngu n hng gim c ra quy t nh mua bn. T ch c theo di ho t ng c a cc ph ng ti n giao thng, t ch c giao nh n cc thi t b m i, thi t b s a ch a, i u ng thi t b trn cng tr ng. - Phng ti chnh k ton : T ng h p s li u th ng k lin quan n cng trnh, h ch ton ring r t ng cng trnh, l p k ho ch thu chi ti chnh, quy t ton v i ban qu n l cc cng trnh ph n kinh ph hon thnh v c ch p nh n thanh ton. - Phng hnh chnh: Qu n l ton b h s cn b cng nhn vin, l p v qu n l qu l ng, t ch c th c hi n cc ch chnh sch cho ng i lao ng, t ch c theo di cng tc an ton lao ng, tham m u cho T ng gim c cng tc thi ua khen th ng, k lu t. Ph trch cng tc hnh chnh c a Cng ty. 3. Tnh hnh chung v cng tc k ton: 3.1. Hnh th c t ch c cng tc k ton. Vi c t ch c, th c hi n cc ch c nng nhi m v , n i dung cng tc k ton trong doanh nghi p do b my k ton m nh n. Trn c s v d a trn tnh th c t , cng ty p d ng hnh th c. T ch c cng tc k ton t p trung. 3.2. C c u b my k ton S 3 : T ch c b my k ton c th khi qut trong s sau: GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 22 23. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng - K ton tr ng kim tr ng phng : i u hnh t t c m i ho t ng ti chnh c a cng ty, phn cng nhi m v cho t ng c nhn trong phng, gim st ch o cc b ph n k ton thnh vin t ch c h ch ton qa trnh SXKD t i Cng ty v ch u trch nhi m tr c Gim c. - Ph phng k ton t ng h p : Ch u trch nhi m tr c k ton tr ng cc cng vi c c giao, c y quy n khi k ton tr ng v ng m t, c nhi m v t ng h p t t c cc s li u do k ton thnh ph n cung c p. T lm c s h ch ton ton b qu trnh s n xu t kinh doanh. - K ton v t t - ti s n c nh : Theo di tnh hnh c p pht v t t , tnh hnh tng gi m ti s n c nh, tnh trch kh u hao TSC ng th i theo di thanh ton cc kho n ph i thu ph i tr cho khch hng. - K ton ti n l ng - ngn hng : Tnh ton ti n l ng v cc kho n trch theo l ng. - K ton cng n c p i : Theo di ki m tra cc ch ng t m k ton i x l ban u g i v h ch ton t i phng ti chnh k ton. - K ton TT v i ban A, thu : Cn c vo ha n mua bn v t t ti s n, theo di tnh gi thu u ra u vo v cc kho n ph i n p cho nh n c. 3.3. Hnh th c s k ton ang p d ng: Cng ty ang p d ng l hnh th c Ch ng t ghi s ". GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 23 24. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Hnh th c k ton ch ng t ghi s : Cn c tr c ti p ghi s k ton t ng h p l cc ch ng t ghi s do k ton l p trn c s cc ch ng t g c ho c b ng t ng h p ch ng t g c cng n i dung kinh t , nh km y ch ng t g c. S 4: Hnh th c ghi s k ton Ch ng t ghi s . Ghi ch: Ghi ngy thng i chiu kim tra Ghi cui thng II. Thc trng cng tc k ton ti tin lng v cc khon trch theo lng ti Cng ty TNHH xy dng i Li. 1. Cng tc qun l chung v cng tc k ton tin lng ti Cng ty TNHH xy dng i Li. GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 24 25. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng 1.1. Qun l cng tc k ton ti c s. 2.1. Cng tc qun l k ton lao ng tin lng v cc khon trch theo lng * Cc hnh thc tin lng v phm vi p dng - Cn vo c im sn xut kinh doanh, t chc lao ng ca doanh nghip gim c quy nh tr lng c th theo hai hnh thc l hnh thc tr l- ng thoe thi gian v hnh thc tr lng theo sn phm. - Phm vi p dng: + i vi lao ng gin tip tr lng theo thi gian + i vi lao ng trc tip c tr lng theo sn phm * Quy ch s dng lao ng, s dng qu lng - Quy ch s dng lao ng: i vi ngi lao ng c o to tuyn chn ng nghip v chuyn mn, khi lm vic ohi tun th nguyn tc lao ng v c hng mi ch quy nh. - Quy ch s dng qu lng Khng vt chi so vi qu tin lng, trnh tnh trng dn chi qu tin lng vo cui thng, cui nm. i vi nhng ngi c hng theo lng sn phm th ngi no lm c nhiu hng lng cao, lm t th lng thp. y cng l cch khon hp l gip ngi lao ng hng hi hn trong cng vic c giao. 2.2. Hch ton lao ng. * Hch ton v thi gian lao ng: theo di vic s dng thi gian lao ng, i vi tng cng nhn ca tng b phn trong doanh nghip ng thi hch ton thi gian lao ng, doanh nghip s dng Bng chm cng theo di thi gian cng nhn tham gia lao ng v l c s tnh tin lng i vi b phn lao nghwng lng theo thi gian. Bng chm cng nhm theo di ngy cng lm vic thc t, ngy ngh vic, ngng vic, ngh hng BHXH lm cn c tr lng tr BHXH. Bng chm cng c lp hng thng ti cc c s sn xut cc phng ban v tng b phn. Sau y em xin trch bng chm cng ti Cng ty. GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 25 26. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Biu 1: n v : Cng ty CP TM I N T BINH AN b phn: Vn phng Bng chm cng Thng 10 nm 2009 STT H v t n Cp bc l- ng ho c CBC V H s l- n g N g y l m v i c tr o n g t h n g 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 S ngy ngh S lm thm Tng ngy cng T7 CN T2 T3 T4 T5 T6 T7 C N T2 T3 T4 T5 T6 T7 CN T2 T3 T4 T5 T6 T7 CN T2 T3 T4 T5 T6 T7 C N 1 V tr n G 4. 6 6 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 2 2 2 8 GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 27. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng g T h n g 2 P h a n V n H n g PG 4. 6 5 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 - 2 2 2 8 3 T r n h th i v n h H K T T 3. 9 5 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 3 1 2 7 GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 28. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng n g 4 P h m H n g P P 3. 9 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 - 3 1 2 7 5 P h n g th th u H o i K T V 3. 3 8 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 - 3 1 2 7 6 H o n g K T V 3,0 28 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 - 2 2 2 8 GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 29. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng th i T h m ... ... ... C n g Ngy 30 thng 10 nm 2009 Ngi chm cng Ph trch b phn Ngi duyt ( k, r h tn ) ( k, r h tn ) ( k, r h tn ) K hiu chm cng: - lng sn phm: SP - Lng thi gian: x - m, iu dng: - Con m: C - Thai sn: TS - Tai Nn: T - Ngh Php: P - Hi hp, hc tp: H - Ngh b: NB - Ngh khng lng: KL - Ngng vic: N - Lao ng ngha v: L Biu 2: n v : Cng ty TNHH xy dng i Li b phn: CNTTSX Bng chm cng Thng 05 nm 2010 Mu s 014-LTL Ban hnh theo Qs: 15/2006/Q/BTC Ngy 20/03 ca b tri BTC STT H v tn Ngy lm vic trong thng GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 30. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Cp bc l- ng hoc CBCV H s l- ng 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 S ngy ngh S lm thm Tng ngy cng H v tn T7 C N T 2 T 3 T 4 T 5 T 6 T 7 C N T2 T3 T4 T5 T6 T7 C N T2 T3 T4 T5 T6 T7 C N T2 T3 T4 T5 T 6 T7 CN 1 L Thanh Sn T Tr- ng 1. 65 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 - 3 4 26 2 Trn Th Thanh 1. 44 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 - 3 5 26 3 Trn Th Thoa 1. 55 x - x x x x x x x x x x x x x x x x x o o o - o o x x x x x 2 5 21 4 Nguyn Th L 1. 75 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 - 2 7 26 5 Trn Th Hng 1. 75 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 - 2 4 26 6 Trn Th Linh 1. 75 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 - 3 5 26 7 Trn Hu Phong ... 1. 75 x - x x x x x x x x x x x x x x x x x x x x - x x o o o x 4 23 Cng Ngy 30 thng 05nm 2010 Ngi chm cng Ph trch b phn Ngi duyt ( k, r h tn ) ( k, r h tn ) ( k, r h tn ) K hiu chm cng: - lng sn phm: SP - Lng thi gian: x - m, iu dng: - Con m: C - Thai sn: TS - Tai Nn: T - Ngh Php: P - Hi hp, hc tp: H - Ngh b: NB - Ngh khng lng: KL - Ngng vic: N - Lao ng ngha v: L GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 31. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng 2.2 Hch tan kt qu lao ng Hch ton kt qu lao ng l theo di ghi chp kt qu lao ng ca cng nhn vin biu hin bng s lng (khi lng) sn phm cng vic hon thnh ca tng ngi hay tng t, nhm lao ng. Cng ty TNHH xy dng i Li ang p dng lao ng thc hin trn chng t lm khon. Hch ton lao ng lm c s tnh tin lng cho ngi lao ng hng l- ng theo sn phm. Trch dn phiu xc nhn sn phm hoc cng vic hon thnh Cng ty CP C in - XL Thy li Ngh An : Phiu xc nhn sn phm hoc cng vic hon thnh cng ty Cng ty TNHH xy dng i Li Tn n v (hoc c nhn theo hp ng s 3) phiu xc nhn sn phm hoc cng vic hon thnh Ngy 3 thng 05 nm 2010 B phn bn hng Ngy 3 thng 05 nm 2010 T Tnsnphm (CV) VT S lng n gi /M3 Thnh tin S tin c hng 1 2 3 4 5 6 7 T 1 m3 11,206 9.000.000 100.854.000 12.200.000 T 2 m3 15,154 10.000.000 151.540.000 15.540.000 T 3 m3 13,106 8.000.000 104.848.000 13.800.000 Cng 39.466 357.242.0 00 41.540.00 0 Ngy 3 thng 05 nm 2010 Gim c ( k) K Ton trng ( k) Ngi lp phiu ( K) 3. Cch tnh lng v Bo him x hi 3.1 Cch tnh lng phi tr v cc khon khu tr vo lng 3.1.1 Cch tnh lng theo thii gian GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 32. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Vic tnh lng theo thi gian c cn c trn s lng chc v, ph cp khu vc, ph cp chc v v s ngy cng trong thng tr lng. Trch dn bng thanh ton lng ca b phn vn phng, Cng ty TNHH xy dng i Li nh sau: Cch tnh lng thi gian ca b phn vn phng: V d: Cch tinh lng ca ng Nguyn B S chc v Gim c, h s lng c bn l 4.66, ph cp chc v l 0.5, BHXH khu tr vo s lng 6%, BHYT 1.5%, , BHTN 1%, mc lng ti thiu theo quy nh 730.000. T ta c th tnh: Long c bn: = (H s lng + lng ph cp) x 730.000 = (4.66 + 0.5) x 730.000 = 3.766.800 (ng) - Trong thng ng S lm thn c 1 ngy cng tnh thnh tin: Lng CB x S ngy lm thm Thnh tin = 26 = = 3.766.800 x 1 26 144.877 (ng) - Tng thanh ton = Lng CB + Lng lm thm = 3.766.800 + 144.877 = 3.911.677 (ng) - BHXH = Lng CB x 6% = 3.766.800 x 6% = 226.008 (ng) - BHYT = Lng CB x 1.5% = 3.766.800 x 1.5% = 56.502 (ng) - BHTN = Lng CB x 1% = 3.766.800 x 1% =37.668 (ng) Thc nhn = Tng tin thanh ton - (BHXH + BHYT + BHTN + T) = 3.911.678 - (226.008 + 56.502 + 37.668 + 0) = 3.591.499 (ng) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 33. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 34. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Biu s 3: n v : Cng ty CP TM I N T BNH AN b phn: Vn phng Bng thanh ton tin lng Thng 08 nm 2009 VT: ng T T H v tn CV H SL Ph cp CV Ngy Hng theo ch LCB Lm thm Tng tin thanh ton Tr cc khon Thc lnh NC TT BHXH(5% ) BHYT(1% ) BHTN(1% ) Cng 1 V tr ng Th ng G 4.66 0.5 26 3,766,800 2 298754 4056554 226,008 56,502 37,668 320,178 3736376 2 Phan Vn Hng PG 4.65 0.4 26 3,686,500 2 283577 3970077 221,190 55,298 36,865 313,353 3656724 3 Tr nh thi vnh H ng KTT 3.95 0.3 26 3,102,500 1 119327 3221827 186,150 46,538 31,025 263,713 2958114 4 Ph m H ng PP 3.9 0.3 26 3,066,000 1 117923 3183923 183,960 45,990 30,660 260,610 2923313 5 Phng th thu Hoi KT V 3.38 0.2 26 2,613,400 3 301546 2914946 156,804 39,201 26,134 222,139 2692807 6 Hong thi Th m KT V 3.28 0.2 26 2,540,400 2 195415 2735815 152,424 38,106 25,404 215,934 2519881 C ng 18,775,600 1316542 20083142 1,126,536 281,634 187,756 1,595,927 18487215 Ngy 30 thng 10 Nm 2009 Gim c ( k) K Ton Trng ( K) K ton Thanh Ton ( K) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 35. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng 3.2.1 Cch tnh lng theo sn phm Vic tnh lng theo sn phm c cn c trn h s lng, chc v, ph cp chc v, ph cp khu vc v mt s ngy trong thng tr lng. Trch bng thanh ton tin lng ca b phn bn hng ca doanh nghip T nhn Hong Hng nh sau: Chch tnh lng ca b phn hng lng theo sn phm: V d: ng L Thanh Sn H s lng ca ng L Thanh Sn l 1,65 trong ph cp khu vc l 0.1, mc l- ng ti thiu theo khu vc l 730.000 trong thng th lng c bn ca ng c tnh: = (H s lng CB + Ph cp) x 730.000 = (1.65 + 0,1) x 730.000 = 1.277.500 H s lng Tng s lng khon 11.403.823 = = = 1.33 Khon t 1 Tng s lng CB (T1) 8.570.200 Lng khon = H s lng khon x lng CB = 1.33 x 1.277.500 = 1.699.075 (ng) Cng trong thng ny anh Sn thc hin c 4 ngy cng nn s lng thi gian ca anh c tnh: Lng CB x S ngy cng Lng thi gian = 26 1.277.500 x 4 = = 196.538 (ng) 26 BHXH = Lng CB X 6% = 1.277.500 x 6 % = 76.650 (ng) BHYT = Lng CB x 1.5% = 1.277.500 x 1.5 % = 19.163 (ng) BHTN = Lng CB x 1% = 1.277.500 x 1 % = 12.775 (ng) Thc nhn = (lng khon + lng thi gian) - (BHXH + BHYT + BHTN) = (1.699.075 + 196.538 ) - (76.650 + 19.163 + 12.775) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 36. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng = 1.895.613 108.588 = 1.787.026 (ng) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 37. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Biu s 4: n v : Cng ty TNHH xy dng i Li b phn: CNTTSX Bng thanh ton tin lng Thng 05 nm 2010 VT: ng Gim c ( k) K ton trng ( k) K ton thanh ton ( k) BHXH(6%)BHYT(1.5%)BHTN(1%) Cng 1 L Thanh Sn 1.65 4 0.1 1,277,500 196,538 1,699,075 1,895,613 76,650 19,163 12,775 108,588 1,787,026 2 Trn ThThanh 1.44 5 1,051,200 202,154 1,398,096 1,600,250 63,072 15,768 10,512 89,352 1,510,898 3 Trn ThThoa 1.55 5 1,131,500 217,596 1,504,895 1,722,491 67,890 16,973 11,315 96,178 1,626,314 4 Nguyn ThL 1.75 7 1,277,500 343,942 1,699,075 2,043,017 76,650 19,163 12,775 108,588 1,934,430 5 Trn ThHng 1.75 4 1,277,500 196,538 1,699,075 1,895,613 76,650 19,163 12,775 108,588 1,787,026 6 Trn ThLinh 1.75 5 1,277,500 245,673 1,699,075 1,944,748 76,650 19,163 12,775 108,588 1,836,161 7 Trn Hu Phong 1.75 4 1,277,500 196,538 1,699,075 1,895,613 76,650 19,163 12,775 108,588 1,787,026 Cng 8,570,200 1,598,981 11,398,366 12,997,347 514,212 128,553 85,702 728,467 12,268,880 H v tn Tng lng c c khon khu tr Thc lnhTT L ng c bn L ng thi gian L ng kho n Ngy cng Hs l ng Hs ph Ngy 3 thng 05 nm 2010 GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 38. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Biu s 5 n v: Cng ty TNHH xy dng i Li bng tng hp tin lng Thng 05 nm 2010 T T B phn Ti kho n Lng c bn Tng lng Cc khon khu tr Thc lnh K nh BHXH (6%) BHYT (1.5% ) BHTN (1%) Cng 1 Tin lng cng nhn trc tip 622 8,570,200 12,997,347 514,212 128,55 3 85,702 728,467 12,268,88 0 2 Tin lng ca cng nhn phn xng 627 8,920,000 8,920,000 535,200 133,80 0 89,200 758,200 8,161,800 4 Tin lng NV QLDN 642 18,775,60 0 19,835,504 1,126,536 281,63 4 187,756 1,595,92 6 18,239,57 8 Tng cng X 36,265,8 00 41,752,85 1 2,175,9 48 543,9 87 362,658 3,082,5 93 38,670,2 58 Ngy 3 thng 05 nm 2010 K ton thanh ton (K tn) K ton trng (K tn) Duyt (K tn) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 39. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Biu 6: n v Cng ty TNHH xy dng i Li Bng tng hp cc khon trch theo lng Thng 05 nm 2010 T T B phn Lng c bn BHXH BHYT BHTN KPCD 6% 16% 1.5% 3% 1% 1% 2% 1 SXTT 8.570.200 514,212 1,371,232 128,553 257,106 85,702 85,702 171,404 2 CNPX 8,920,000 535,200 1,427,200 133,800 267,600 89,200 89,200 178,400 3 QLDN 18.775.600 1,126,536 3,004,096 281,634 563,268 187,756 187,756 375,512 Cng 36,586,800 2,175,948 5,802,528 543,987 1,087,974 362,658 362,658 725,316 Ngi lp (K tn) K ton trng (K tn) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 40. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng 3.2 Cch tnh tr cp BHXH tnh tr cp BHXH cn c xc nh l phiu ngh hng ch BHXH trong trng hp b m au, thai sn, tai nn lao ng... Di y l v d c hng tr cp BHXH. Bng biu s 7: Phiu ngh hng BHxh H tn: Trn Th Thoa - Tui 25 C quan y t Ngy Thng nm L do S ngy ngh Y bc s K tn ng du S Ngy thc ngh Xc nhn Ca ph Trch BP Tng s T ngy n ht Ngy 1 2 3 4 5 6 7 8 9 Bnh vin Ba lan 20/05/2010 B m 5 20/05/2010 23/05/2010 k 3 k Phn thanh ton S ngy ngh trch BHXH Lng bnh qun 1 ngy % trch BHXH S tin hng BHXH 10 11 12 13 3 49.134,6 75% 184.255 Cui thng k ton cn c vo phiu ngh hng ch BHXH lp bng thanh ton BHXH tr thay lng cho ngi lao ngv lp bo co quyt ton vi cc c quan BHXH cp trn. Trch bng thanh ton BHXH trong thng 05 ca Cng ty CP C in - XL Thy li Ngh An nh sau: GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 41. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Biu s 8: Bng thanh ton BHXH Thng 05 nm 2010 Tt H v tn Ngh m Ngh tai nn Tng s tin K nhn S ngy S tin S ngy S tin 1 Trn Th Thoa 5 184.255 184.255 3 Trn Hu Phong 3 110.553 110.553 Cng 3 110.55 3 5 184.25 5 294.80 8 Gim c ( k) K ton trng ( k) K ton BH ( k) Cch tnh BHXH: V d: Tnh tr cp BHXH cho ch Trn Th Thoa vi h s lng 1.75 th s tin chi c hng l: H s lng x 730.000 x s ngy ngh = x 75% 26 1.75 x 730.000 = x 75% x 5 = 184.255 26 4. Trnh t hch ton chi tit tin lng v cc khon trch theo lng hng thng trn c s cc chng t 4.1 Bng phn tin lng v cc khon trch theo lng Bng thanh ton tin lng, tin thng, BHXH tr thay lng tin hnh lp bng phn b tiin lng. GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 42. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Trch bng phn b tin lng v cc khon trch theo lng ca doanh nghip T nhn Hong Hng nh sau: GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 43. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Biu 9: Bng phn b tin lng v cc khon trch theo lng Thng 05 nm 2010 T T TK TK ghi c TSD ghi n TK334- PhI tr CNV TK 338- PhI tr phI np khc Tng cng LCB Lng thc t Cc khon khc Cng TK334 3382 (2%) 3383 (16%) 3384 (3%) BHTN (1%) Cng 1 622 Tin lng CNSXTT 8,570,200 12,997,347 12,997,347 259,947 2,079,576 389,920 129,973 2,859,416 15,856,763 2 627 Tin lng CNPX 8,920,000 8,920,000 8,920,000 178,400 1,427,200 267,600 89,200 1,962,400 10,882,400 3 642 Tin lng NVQLPX 18,775,600 19,835,504 19,835,504 396,710 3,173,681 595,065 198,355 4,363,811 24,199,315 4 338 BH tr thay lng 294.808 294.808 294.808 5 334 BHXH khu tr vo l- ng 2,175,948 543,987 362,658 3,082,593 3,082,593 Cng 36,265,800 41,752,851 294.808 42.047.659 835,057 8,856,404 1,796,573 780,187 12,268,220 54.315.879 Gim c ( k) K ton trng ( k) K ton thanh ton ( k) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 44. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng 4.2 Phiu chi Dng xc nh cc khon tin mt, ngoi t, vng bc, kim kh qu, qu thc t xut qu ghi vo s k ton n v: Cng ty TNHH xy dng i Li S: 02 TT Q 1141/TC/Q KKT Phiu chi S 765 - Ngy 30 thng 05 nm 2010 H v tn ngi nhn tin: Nguyn Th Loan N: TK334: a ch: Cng ty CP C in - XL Thy li Ngh An C: TK111: L do chi: Tr lng cho cng nhn vin S tin: 38.670.258 (Ba mi tm triu su trm by mi nghn hai trm nm mi tm ng) Km theo: 1 chng t gc Th trng n v (K tn) K ton trng (K tn) Ngi lp phiu (K tn) nhn s tin: (Tm mi su triu, mt trm nm t nghn, chn trm ng) Th qu (K tn) Ngi nhn tin (K tn) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 45. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng n v: Cng ty TNHH xy dng i Li S: 02- TT Q 1141/TC/Q KKT Phiu chi S: 766 - Ngy 30 thng 05 nm 2010 H v tn: Nguyn Th Lan N: TK3382: 365.868 a ch: Cng ty TNHH xy dng i Li C: TK111: 365.868 L do chi: Trch np cho c quan cp trn S tin: 362.658 (Ba trm su mi hai nghn su trm nm mi tm ng) Km thoe: 1 Chng t gc Th trng n v (K tn) K ton trng (k tn) Ngi lp phiu (K tn) nhn s tin : (Ba trm su mi hai nghn su trm nm mi tm ng) Th qu (K tn) Ngi nhn tin (k tn) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 46. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng n v: Cng ty TNHH xy dng i Li S: 02 TT Q1141/TC/ Q KKT Phiu chi S: 767 - ngy 30 thng 05 nm 2010 H v tn ngi nhn tin: ng Th Hng N 338: 11.905.562 a ch: Cty T nhn Hong Hng C 111: 11.905.562 L do chi: Trch npBHXH, BHYT, BHTN ln c quan cp trn S tin: 11.905.562 (Mi mt triu chn trm linh nm nghn nm trm su mi hai ng) Km theo: 1 Chng t gc Th trng n v (K tn) K ton trng (K tn) Ngi lp phiu (K tn) nhn s tin: (Mi mt triu chn trm linh nm nghn nm trm su mi hai ng) Th qu (K tn) Ngi nhn tin (K tn) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 47. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Biu s 10: S chi tit TK 334 (phi tr cng nhn vin) Thng 05 nm 2010 Ntgs Chng t Din gii TK S pht sinh S d Sh Nt N C N C 1. S d u thng 1.500.0 00 2. s pht sinh trong thng 30/05 01 30/05 - TL CN trc tip SX 622 12.997.347 30/05 02 30/05 -TL CN phn xng 627 8.920.000 30/05 04 30/05 - TL NV Qun l 642 19.835.504 30/05 05 30/05 - BHXH,BHYT khu tr lng 338 3.082.593 30/05 06 30/05 - BHXH tr thay l- ng 338 294.804 30/05 07 30/05 - Thanh ton tin l- ng cho CNV 111 38.670.258 Cng s pht sinh 41.752.8 51 42.047.6 59 3.S d cui thng 1.794.8 08 Gim c ( k) k ton trng ( k) K ton thanh ton ( k) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 48. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Biu s 11 S chi tit TK 3382 (KPC) Thng 05 nm 2010 ntgs Chng t Din gii TK S pht sinh S d N C N C sh nt 1. S d u thng 2. S pht sinh trong thng 30/0 5 BH06 30/05 - TL CN trc tip SX 622 259.948 30/0 5 BH06 30/05 - TL CN phn xng 627 178.400 30/0 5 BH06 30/05 - TL NV QLDN 642 396.710 30/0 5 BH06 30/05 _Trch np cho cp trn - Chi KPC ti n v 111 111 362.658 362.658 Cng pht sinh 362.65 8 835.057 3. S d cui thng - Gim c ( k) K ton trng ( k) K ton BH ( k) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 49. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Biu s 12: S chi tit TK 3383 (BHXH) Thng 05 nm 2010 gt gs Chng t Din gii TK S pht sinh S d sh nt N C N C 1. S d u thng - 2. S pht sinh trong thng 30/0 5 BH0 6 30/05 - TL CN trc tip SX 622 2.079.576 30/0 5 BH0 6 30/05 -TL CN phn xng 627 1.427.200 30/0 5 BH0 6 30/05 - TLNV qun l DN 642 3.173.681 30/0 5 BH0 6 30/05 - BHXH tr thay lng 334 294.808 30/0 5 BH0 6 30/05 - BHXH khu tr lng 334 2.175.948 30/0 5 BH0 6 30/05 - Trich tin np cho c quan BH 111 8.856.40 4 30/0 5 BH0 6 30/05 - Nhn BH tr thay lng do c quan BH tr 1111 294.808 Cng s pht sinh 9.151.21 2 9.151.21 2 3. S d cui thng - Gim c ( k) K ton trng ( k) K ton BH ( k) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 50. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Biu s 13: S chi tit Tk 3384 (BHYT) Thng 05 nm 2010 gt gs Chng t Din gii TK S pht sinh S d sh gt N C N C 1. S d u thng - 2. S pht sinh trong thng 30/0 5 BH06 30/05 - TL CN trc tip 622 389.920 30/0 5 BH06 30/05 - TL CN phn xng 627 267.600 30/0 5 BH06 30/05 - TL NV QLDN 642 595.065 30/0 5 BH06 30/05 - BHXH khu tr l- ng 334 543.987 30/0 5 BH06 30/05 - Np tin cho c quan BH 1111 1.796.573 Cng pht sinh 1.796.573 1.796.57 3 3. S d cui thng - Gim c ( k) K ton trng ( k) K ton BH ( k) 5. Trnh t hch ton k ton tng hp tin lng Trnh t hch ton tng hp tin lng v cc khon trch theo lng ti DNTN Hong Hng cn c c vo chng t k ton lp tnh tin lng vo cui thng cc chng t cn c bao gm: Bng thanh tan BHXH, bng phn b s 1. GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 51. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Ngi lp biu l K ton vin v vo s ci, m mun vo s ci th trc ht k ton phi lp chng t ghi s. Trch dn chng t ghi s ca Cng ty TNHH xy dng i Li nh sau: Biu s 15: Chng t ghi s Ngy30 thng 05 nm 2010 S: 02 Trch yu S hiu ti khon S tin N C - Lng tr cho CN trc tip SX 622 334 12.997.347 - Lng tr cho CN phn xng 627 8.920.000 - Lng tr cho NV QLDN 642 19.835.504 - BHXH tr thay lng 3383 294.808 Cng x x 42.047.659 Biu s 16: Chng t ghi s Ngy30 thng 05 nm 2010 S: 03 Trch yu S hiu ti khan S tin N C Tr lng cho CNV 334 1111 38.670.258 GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 52. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Cng 38.670.258 Biu s 17: Chng t ghi s Ngy30 thng 05 nm 2010 S: 04 Trch yu S hiu ti khon S tin N C - Trch np BHXH 338.3 111 8.856.404 - Dng qu TM np BHYT cho c quan cp trn 338.4 111 1.796.573 - Dng qu TM np BHTN cho c quan 338.8 111 780.187 - Dng qu TM np KPC cho c quan cp trn 338.2 111 362.658 - Chi tiu KPC ti n v 338.2 111 362.658 Cng x x 12.268.2 20 GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 53. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Biu s 18: Chng t ghi s Ngy30 thng 05 nm 2010 S: 05 Trch yu s hiu ti khon s tinN C - Trch np BHXH, BHYT,BHTN, KHC, vo chi ph SXKD 622 338 2.859.416 627 1.962.400 642 4.363.811 - Khu tr vo lng BHXH, BHYT, BHTN 334 3.082.593 Cng x x 12.268.220 Biu s 19: S ng k chng t ghi s Chng t ghi s S tin S hiu Ngy thng 01 30/05 42.047.659 02 30/05 38.670.258 03 30/05 12.268.220 04 30/05 12.268.220 Cng 30/05 104.852.319 T s liu ca cc chng t trn ta c th lp s ci cho TK334, TK338. Trch dn s ci TK m Cng ty TNHH xy dng i Li. Biu s 20: n v: Cng ty TNHH xy dng i Li a ch: M Thng Hng Lc Ngh An GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 54. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng S ci TK334 Chng T Din gii TK S tin Sh Nt N C 1. S d u thng 1.500.000 2. S phat sinh trong thng 01 30/05 - TL tr cho CN trc tip 622 12.997.347 01 30/05 - TL tr cho NV phn xng 627 8.920.000 01 30/05 - YL tr cho NVQLDN 642 19.835.504 01 30/05 - BHXH tr thay lng 338 294.808 01 30/05 - Khu tr cc khon BH vo lng 338 3.082.593 01 30/05 - Trch tin tr lng cho CNV 111 38.670.258 Cng s pht sinh 41.752.8 51 42.047.6 59 3. S d cui thng 1.794.80 8 Gim c ( k) K ton trng ( k) Ngi m s ( k) Biu s 21: n v: Cng ty TNHH xy dng i Li GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 55. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng a ch: M Thng Hng Lc Ngh An S ci TK338 Chng t Din gii TK s tin sh nt N C 1. S d u thng 2. S pht sinh trong thng BH0 6 30/05 - Trch BHXH, BHYT, KPC cho: BH0 6 30/05 + Nhn cng trc tiiep SX 622 2.859.416 BH0 6 30/05 + cng nhn phn xng 627 1.962.400 BH0 6 30/05 + NV QLDN 642 4.363.811 BH0 6 30/05 - Khu tr cc khon BH vo lng 334 3.082.593 BH0 6 30/05 - BHXH phi tr thay lng 334 294.808 BH0 6 30/05 - Np BHXH cho c quan BH, KPC ln cp trn 111.1 11.905.562 BH0 6 30/05 - Chi KPC ta n v 111.1 362.658 BH0 6 30/05 - C quan BH tr BH thay lng 111.1 294.808 Cng s pht sinh 12.563.0 28 12.563.0 28 3. S d cui thng - Gim c ( k) K ton trng ( k) Ngi m s ( k) GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 56. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Chng ii Nhn xt v mt s kin ngh v t chc cng tc k ton ti Cng ty TNHH xy dng i Li I. nhn xt chung v cng tc k ton ti Cng ty TNHH xy dng i Li. Qua thi gian thc tp ti cng ty em thy cng tc k ton ni chung k ton tin lng v cc khon trch theo lng ni ring ti Cng ty TNHH xy dng i Li c mt s u, nhc im nh sau: 1. u im - Cng ty TNHH xy dng i Li c t chc b my k ton theo m hnh tp trung c b tr gn nh, cht ch, khoa hc nn hot ng rt c hiu qu. Mt khc cng ty khng ch c trnh chuyn mn m tui cn rt tr nn nng ng sng to v nhit tnh trong cng vic. Cng ty m rng quy m sn xut kinh doanh v th trng tiu th, to c v th cho mnh trn th trng. - Bt nhp vi s pht trin khoa hc k thut, p dng nhu cu ngy cng v thng tin kinh t, cng ty ng dng my vi tnh vo cng tc k ton gip cho vic tnh ton x l thng tinh nhanh hn, gim bt khi lng cng vic cho cn b k ton v hn ch ti a cc sai st. - V t chc tnh lng v thanh ton lng ca cng ty c thc hin tng i linh hot, ph hp vi c im ring ca cng ty. Vic tnh lng v thanh ton lng nhanh gn kp thi. p ng c nhu cu ca ngi lao ng. Hch ton tin lng v cc khon trch theo lng tun th theo cc ch quy nh ca nh nc, m bo c vic tnh ng tnh chnh xc cho ngi lao ng. Thng qua s sch chng t v tin lng, BHXH, t gip cho vic theo di ch tiu qu lng v cc khon trch theo l- ng c hp l, li nhun v kt qu. - V hnh thc k ton hin nay, cng ty ang p dng hnh thc "Chng t ghi s" p dng hnh thc ny rt ph hp vi tnh hnh ghi s ca cng ty va ngn gn, va d hiu, d kim tra v i chiu. GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 57. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng 2. Nhc im Bn cnh u im cng tc k ton tin lng v cc khon trch theo lng ti Cng ty TNHH xy dng i Li cn tn ti mt s nhc im sau: - Cha gn cht vi vic qun l tin lng vi qun l t chc bin ch theo chc danh tiu chun c th. Vic tr lng ny tnh bnh qun cha thc s kch thch ngi lao ng nng cao hiu qu cng tc. - Do s lng ngi trong b my k ton ca cng ty khng nhiu, m s lng cng vic kh ln nn gy p lc cng vic, nh hng khng nh n sc cng nh t duy ca cc thnh vin trong b my k ton t lm nh hng n cht lng cng vic. II. nhn xt v cng tc k ton tin lng v cc khon trch theo lng. 1. u im. - Vic hch ton, thanh ton tin lng cng ty y , chnh xc, kp thi, phn nh ng mc hao ph m cng nhn b ra, vn tin lng c cng ty quan tm ng mc. Cng ty khuyn khch ngi lao ng nng cao nng sut, vic tnh l- ng cho cn b cng nhn vin c tnh khoa hc, y v kp thi. iu ny gp phn tng hiu qu lao ng, sn xut kinh doanh. - Cng ty p dng h thng chng t k ton, s sch hu ht ng theo quy nh ca b ti chnh. - Vic p dng hnh thc tnh lng theo sn phm cho b phn trc tip sn xut gp phn thc y tinh thn lm vic hng say ca cng nhn. - Cng ty mua BHYT cho ngi lao ng y , kp thi nn quyn li ca cn b cng nhn vin c m bo. 2. Nhc im. - Cng ty cha thc hin vic trch trc tin lng ngh php cho cng nhn vin nn cha p ng c nhu cu ngh php ca h. - Cha c hnh thc thng lng cho ngi lao ng khi hon thnh xut sc nhim v c giao nn cha to ra thc phn u v cng vic. GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 58. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng - B phn k ton ca cng ty khng vo s ng k chng t ghi s nn vic qun l hi kh khn. - Vic trch cc khon theo lng khng theo tin lng thc t phi tr m cn c vo h s lng, mc lng ti thiu theo quy nh ca nh nc nn vic tnh ton cn bt cp. III. Kin ngh v cng tc k ton ni chung v k ton tin lng ni ring. Nhn chung, cng tc k ton v cc khon trch theo lng ti Cng ty TNHH xy dng i Li tng i y . cng tc k ton ngy cng khoa hc hn v cc khon trch theo lng c hon thin, i st vi thc t hn na cng ty cng phi nm bt ch trng, chnh sch kp thi hn na. Qua s phn tch cng tc tr lng ti cng ty th vn cn mt s hn ch, vn dng cc l lun hc, cng vi s c gng nghin cu trong qu trnh thc tp, ng thi nhm hon thin cng tc tr lng v cc khon trch theo lng ti cng ty, em xin a ra mt s kin nh sau: Cng ty ngy cng pht trin th vic i mi v mi mt cng phi c tin hnh i mi, do cng tc k ton ngy cng nhiu vic hn. Chnh v vy m cng ty nn c phn mm k ton ring ca mnh tin cho vic xem xt nhng vn cn thit m chnh xc cao v nhng lc cn xem th ch cn m ra l ta c th nhanh chng bit c. i ng lao ng ca cng ty: Nng sut lao ng tng ln mt phn l nh vo cng ngh, my mc, thit b, mt phn nh vo trnh tay ngh ca ngi cng nhn. Do , nng cao hiu qu sn xut kinh doanh th cng tc o to bi dng kin thc cho i ng cng nhn vin phi c thc hin tt. Do cng ty nn c nhng khon trch thm khuyn khch ngi lao ng lm vic tt hn nh khen th- ng nhng ngi xut sc, nhng ngi tham gia ng gp tch cc cho cng ty. To ngun tin lng ti cng ty: Mun m bo cho cng tc tr lng cho cng nhn c tin hnh kp thi, thng xuyn v tin lng thc t khng ngng tng th cng ty nn c k hoch to thm ngun tin lng cho cng ty bng cc cch: M rng GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 59. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng th trng tiu th hng ho sn phm, cn nghin cu xu th tiu th v trin vng p ng ca cng ty. D on c nhu cu trong tng lai, cng ty s c c nh hng pht trin ph hp c th chim lnh th trng, tng th phn ca cng ty v p ng - c nhu cu ti a ca nn kinh t. Bn cnh , cng ty nn trch cc khon theo lng mt cch hp l, u n, kp thi hn v m bo chi tr kp thi cc khon BHXH cho cng nhn vin. i vi hnh thc tr lng theo thi gian, khc phc hn ch th lnh o cng ty cn phi c bin php qun l cht ch thi gian v vic s dng thi gian lm vic ca cc nhn vin phng ban bng cch c th tr lng theo gi lm vic trong 1 ngy. GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 60. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Kt lun Vic qun l lao ng tin lng c nghi rt to ln, gp phn vo cng cuc xy dng cng ty vng mnh ni ring ca c t nc ni chung. Tin lng v lao ng l hai phm tr tn ti song song v c quan h mt thit vi nhau. V vy m vic qun l tin lng v lao ng rt c cc doanh nghip ch trng, bi n l ng lc lm nng sut, to c doanh thu ln v mang li li nhun ti a. Vi s gip tn tnh ca thy c gio hng dn v ban lao ng ca Doanh nghip. c bit l cc anh (anh, ch) phng k gip em hon thnh ti ny. D trong thi gian thc tp ngn nhng cng kh trnh khi nhng thiu st, sai lm v vy em rt mong c s gp chn thnh em hon thnh tt ti v rt ra c bi hc thc tin cho bn thn, t lm cho mnh hon thin hn v c ch cho x hi hn. Qua thi gian thc tp ti cng ty gip em thy c tm quan trng ca k ton trong vic sn xut. Doanh nghip phn no to iu kin cho em tip xc vi thc t, hc hi c nhiu kin thc, gip cho em cm thy t tin hn khi tr thnh nhn vin k ton trong tng lai. Tuy nhin v thi gian c hn, kin thc thc t cn hn ch, nhn nhn v thc t cn nhiu thiu st. Nhng em hi vng rng vi kt qu thc tp ny s phn no gp phn tch cc trong cng tc k ton tin lng ca Doanh nghip cng nh gip cho bn thn em trong qua trnh lao ng hc tp sau ny. Trn y l ton b chuyn "K ton tin lng v cc khon trch theo lng" Cng ty TNHH xy dng i Li. C c kt qu ny l nh s ch o tn tnh ca thy gio v s gip ca cc anh ch, c ch cn b cng nhn vin trong cng ty gip em hon thnh tt chuyn tt nghip ca mnh. Em xin chn thnh cm n! Vinh, ngy 15 thng 07 nm 2010 Sinh vin thc hin: nguyn th thu thy GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 61. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Tam hon thnh, ngy 18 thng 07 nm2010 Li Nhn xt ca gio vin hng dn ... GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 62. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Li Nhn xt ca gio vin phn bin ... GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 63. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng Danh muc vit tt DN: Doanh nghip NN: Nh nc BHXH: Bo him x hi BHYT: Bo him y t KPC: Kinh ph cng on TK: Ti khon i ng CNV: Cng nhn vin CPSXKD: Chi ph sn xut kinh doanh SXKD: Sn xut kinh doanh GTGT: Gi tr gia tng HH: Hng ho NVBH: Nhn vin bn hng QLDN: Qun l doanh nghip NVQLDN: Nhn vin qun l doanh nghip CNSX: Cng nhn sn xut NVPX: Nhn vin phn xng TN: T nhn TSC: Ti sn c nh NVL: Nguyn vt liu SP: Sn phm SDDK: S d u k GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 64. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng SDCK: S d cui k mc lc Li m u................................................................................................................1 Chng I Tnh hnh t chc k ton tin long v cc khon trch theo lng ti Cng ty CP c in xy lp Thy li Ngh An ............................................................................2 I. c im, tnh hnh chung ca Cng ty CP c in xy lp Thy li Ngh An...2 1. Qu trnh hnh thnh v pht trin ca doanh nghip.......................................2 1.1. S lc lch s pht trin ca Cng ty CP c in xy lp Thy li Ngh An.2 1.2. Quy m ho t ng: .............................................................................................3 1.3. Nhi m v s n xu t kinh doanh. ..........................................................................3 2. H th ng v c c u b my v t ch c qu n l s n xu t kinh doanh c a cng ty. 4 2.1. H th ng v c c u b my qu n l s n xu t kinh doanh. ...............................4 3. Tnh hnh chung v cng tc k ton: ...................................................................6 3.1. Hnh th c t ch c cng tc k ton. ..................................................................6 3.2. C c u b my k ton.. .....................................................................................7 3.3. Hnh th c s k ton ang p d ng: ..................................................................8 3.4 Phng php hch ton k ton hng tn kho:......................................................9 3.5 Phng php k ton chi tit hng tn kho: .....................................................9 3.6 Phng php nh gi sn phm d dang: .........................................................9 3.7 Phng php tnh gi thnh.................................................................................9 3.8 Phng php tnh gi tr xut kho ca vt t, sn phm, hng ha.....................9 3.9 Phng thc bn hng..........................................................................................9 3.10 Phng php np thu GTGT.............................................................................9 GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 65. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng 3.11 K k ton ca cng ty: ...................................................................................9 3.12 Ch k ton doanh nghip:........................................................................9 1.3. Qu lng, lng chnh v lng ph...................................................................14 1.4. Cch tnh cc khon trch theo lng.................................................................14 1.5. Ni dung t chc k ton lao ng tin lng v cc khon trch theo lng...16 1.6. Ti khon s dng..............................................................................................18 1.7. Phng php hch ton tin lng v cc khon trch theo lng...........................20 1.8. S k ton...........................................................................................................21 1.9.S k ton tng hp.............................................................................................22 2. Quy trnh k ton ti Cng ty CP C in - XL Thy li Ngh An .................22 2.1. Cng tc qun l k ton lao ng tin lng v cc khon trch theo lng....22 2.2. Hch ton lao ng.............................................................................................23 2.2 Hch tan kt qu lao ng................................................................................24 3. Cch tnh lng v Bo him x hi.......................................................................25 3.1 Cch tnh lng phi tr v cc khon khu tr vo lng..................................25 3.2 Cch tnh tr cp BHXH......................................................................................33 4. Trnh t hch ton chi tit tin lng v cc khon trch theo lng hng thng trn c s cc chng t. ..........................................................................................34 4.1 Bng phn tin lng v cc khon trch theo lng......................................34 4.2 Phiu chi. ..........................................................................................36 5. Trnh t hch ton k ton tng hp tin lng.....................................................42 Chng ii Nhn xt v mt s kin ngh v t chc cng tc k ton ti Cng ty CP C in - XL Thy li Ngh An . ............................................................................................47 I. nhn xt chung v cng tc k ton ti Cng ty CP C in - XL Thy li Ngh An . 47 1. u im..................................................................................................................47 2. Nhc im.............................................................................................................47 II. nhn xt v cng tc k ton tin lng v cc khon trch theo lng.............48 1. u im........................................................................................................48 2. Nhc im. ..........................................................................................48 iii. kim ngh v cng tc k ton ni chung v k ton tin lng v cc khon trch theo lng ni ring......................................................................................................49 Kt lun.......................................................................51 GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05 66. Bo co thc tp tt nghip ---- Tin lng v cc khon trch theo lng GVHD: Nguyn Bnh Mnh SVTH: nguyn th thu thy - Lp: 5k05