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.
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Lp: 34K3

Bo co thc tp tt 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.
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

Lp: 34K3

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
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Lp: 34K3

Bo co thc tp tt nghip
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.
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
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Lp: 34K3

Bo co thc tp tt nghip
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.
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:

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Lp: 34K3

Bo co thc tp tt nghip
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.
- 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
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
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.

IV. Yu cu v nhim v hch ton tin lng v cc khon trch

theo lng

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Lp: 34K3

Bo co thc tp tt nghip
- 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
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Lp: 34K3

Bo co thc tp tt nghip
ngy cng thc t lm vic, 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
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Lp: 34K3

Bo co thc tp tt nghip
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.
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.
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Bo co thc tp tt nghip
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
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
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Lp: 34K3

Bo co thc tp tt nghip
- Bn n: Cc khon tin l- - Bn c: Cc khon tin
ng (tin thng) v cc lng (tin thng) v cc
khon khc ng trc khon phi tr cho CNV
- D n c khon TK (tin
cho CNV.
+ Cc khon khu thng) v cc khon khc
tr vo TL, tin cng ca cn phi tr CNV.
CNV
- D n (c bit) s tin

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip

TK
141,138,338,333

TK 622

TK 334

Cc khon khu tr vo
lng

TL phi tr CNSX

CNV

TK111,1
12 Thanh ton TL v cc
khon
khc cho CNV bng
TM,TGNH

TK 627
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
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Lp: 34K3

Bo co thc tp tt nghip
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:
+ 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
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
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
+ 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
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
- 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
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
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Lp: 34K3

Bo co thc tp tt nghip
ny bao gm: s nht k chuyn dng, s nht k chung, s
ci v cc s k ton chi
tit.t gc,
Chng
bng tng hp
chng t gc
S qu

Nht k

S k ton

chuyn dng

chi tit
Nht k
chung
S ci cc
ti khon
Bng i
chiu

s pht sinh
Bng cn i k

Ghi ch:
S qu

Bng chi tit

s pht sinh

ton v bo co k
Chng t gc, bng
ton t
tng hp chng
gc

Ghi hng ngy

S k

Ghi cui thng

ton chi
tit

i chiu
Bng phn b

S 1.1: T chc hch ton theo hnh thc nht k

chung
2. Nht k chng t:

Nht k

Bng k
c im
ch yu ca hnh thc k ton ny l mi
chng t

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
Bng chi

thng cn c vo s liu tng hp

k s
- chng
S citng nhttit
pht t
ln lt ghi vo s ci. Do nht k chng t vasinh
mang tnh
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Lp: 34K3

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

Bo co thc tp tt nghip
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 ton vo trong cng mt qu trnh ghi
chp.

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
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
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
chng t gc hoc bng tng hp cc chng t gc cng loi,
c cng ni dung kinh t.
S qu v s
ti sn

S ng k
chng t ghi
s

Bng tng
hp chng
t gc

S k ton
chi tit theo
i tng

Chng t ghi s
(theo phn hnh)
S ci ti
khon
Bng cn i
ti khon
Bo co ti
chnh

Ghi ch:
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bng tng hp
chi tit theo
i tng

Bo co thc tp tt nghip
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
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
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
S tng gim
S tuyt
Ch tiu
%
s
2/2005
2/2006
i
DTBH v cung cp dch 01 3.268.740.0 3.889.825.7 621.085.7 119,001
M

v
Cc khon gim tr
Chit khu TM
Gim gi hng bn
Hng bn b tr li
Doanh thu thun
Doanh thu HTC
Gi vn hng bn

Qu

Qu

03

00
50
50
%
17.365.890 18.731.180 1.365.290 107,86

04

%
12.530.000 14.521.000 1.991.000 115,89

05
06

3.471.000
1.364.890

10

%
3.251.374.1 3.871.094.5 619.720.4 119,06

21
11

10
70
60
19.612.242 17.307.168 -2.305.074 88,25
2.614.125.0 2.526.531.2 96,65
00

2.782.650
1.431.530

00

-688.350
66.640

%
80,17%
104,89

87.593.80

20

0
637.249.11 944.563.37 307.314.2 148,23

Chi ph ti chnh

22

0
0
60
215.867.79 206.590.38 -9.277.416 95,7

Chi ph bn hng
Chi ph QLDN
Li
nhun
t

24
25
HTC 30

Li nhun gp

30=20+(21-22)-(24-25)
Thu nhp khc

31

7
17.021.500
12.764.000
411.208.05

1
19.325.680 2.304.180 113,54
13.623.370 859.370
106,73
722.331.10 311.123.0 175,67

5
7
52
231.508.68 195.758.79 6

84,57

35.749.89

Chi ph khc
32
Li nhun khc (40=31- 40

2
32.819.352 29.325.757 -3.493.595 89,36
198.689.33 166.433.03 83,77

32)

Tng li lun (50=30+40) 50

7
609.897.38 888.764.14 278.866.7 145,72

Thu TNDN phi np

9
4
55
162.568.70 193.553.72 30.986.02 119,06

51

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

32.256.29

Bo co thc tp tt nghip
Li

nhun

sau

(60=50-51)

thu 60

447.328.68 695.209.41 247.880.7 155,4

4

31

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
- 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
x 100 = 65,27% < = 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 .
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
* 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 kho

Th qu

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.
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
+ Ph gim c k thut: c nhim v xc nh cc
nh mc v kinh t k thut.
+ 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
Hc sinh: Nguyn Th Tuyt Mai
K ton
Lp: cng
34K3
n
v
KT
thanh
K ton kho
ton

Th qu

K ton tng
hp

Bo co thc tp tt nghip

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.
- 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.
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
- 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.
s

b. Hnh thcCc
k chng
ton c
cng ty p dng: Chng t ghi
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)
S ng
k chng t
ghi s

Bng tng hp
chi tit
S ci TK
334, TK 338

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3
Bo co
k ton

Bo co thc tp tt nghip

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

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

Ch tiu
- Tng s CNV
+ Nam
+ N

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

S CNV
30
16
14

T trng
30
16
14

Bo co thc tp tt nghip
2

- Trnh
+ i hc
+ Cao ng
+ Trung cp

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

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
- 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
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
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 = 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:
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.

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
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:
Chc danh
- Gim c
- PG - KTT

H s lng
4,98

H s ph cp

4,32

- 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

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

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

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

Hc sinh: Nguyn Th Tuyt Mai

Cng
S
S
S
S
bng
cng cng
cng
cng
lng
ngh ngh
lng
hng
vic vic
29 30 31 sn
thi
BH
ph
hng hng
gian
XH
m
100% 100%
x x
30

30

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
0
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
0
x
x
x
x

x
x
x
x
x
x
0
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

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

30
29
30
30
28
30
29
30
30
30
29
30
29
30
30
29
30

Lp: 34K3

Bo co thc tp tt nghip

4.2: Bng chm cng b phn kinh doanh thng 11

B phn: Qun l doanh nghip
Bng thanh ton lng
Thng 11 nm 2005
Lng chnh
ST
T

H v tn

1 Th Thanh Minh
2 Bi Vn Long
3 L c Hng
4 Nguyn Th L
Tng

Ch
c v

G
PG
PG
KTT

SL

30
30
30
30
120

Hc sinh: Nguyn Th Tuyt Mai

Cc

H s l- Lng c Tng s
ng
bn

Tm ng
k I

khon
khu tr
6%

Tin thng

K II
thc
lnh

4,98

BHXH
350.00 1.743.00 400.000 104.580 179.602 1.418.02

4,32

0
350.00 1.512.00 400.000

4,32

0
350.00 1.512.00 400.000

4,32

0
350.00 1.512.00 400.000

90.720

2
179.602 1.200.88

90.720

2
179.602 1.200.88

90.720

2
179.602 1.200.88

0
2
1.400.00 6.279.00 1.600.00 376.740 718.408 5.020.66

Lp: 34K3

Bo co thc tp tt nghip

4.3: Bng thanh ton lng b phn QLDN thng 11

B phn: Phng kinh doanh

Bng thanh ton lng
Thng 11 nm 2005
Lng chnh
TT

H v tn

1 H Ngc Chng
2 Nguyn
Hng
Phong
3 Nguyn Ngc c
4 Nguyn Th Hng
5 o Thanh Khoa
6 Phm Qunh Hoa
7 V Th Hng

Chc
v

SC

H s
bc

Lng TT

Ph cp
khc

Tng s

TP
PP

30
30

2,34
2,34

350.000
350.000

0,30
0,20

924.000
889.000

Cc
Tm ng
khon
K II thc
Thng
k I
khu tr
lnh
6% BHXH
300.000 55.440 132.338 700.898
300.000 53.340 132.338 667.998

NV
NV
NV
NV
NV

30
29
30
30
28

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

350.000
350.000
350.000
350.000
350.000

819.000
791.000
819.000
819.000
588.000

300.000
300.000
300.000
300.000
300.000

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

49.140
47.502
49.140
49.140
35.280

132.338
132.338
132.338
132.338
132.338

602.198
576.536
602.198
602.198
385.058

Bo co thc tp tt nghip

8
9
10
11
12
13
14
15
16
17
18
19

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

NV
NV
NV
NV
NV
NV
NV
NV
NV
NV
NV
NV

30
29
30
30
30
29
30
29
30
30
29
30
563

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
6.650.0
00

630.000
609.000
630.000
630.000
630.000
630.000
791.700
819.000
791.000
630.000
609.000
630.000
14.309.
400

300.000 37.800
300.000 36.540
300.000 37.800
300.000 37.800
300.000 37.000
300.000 47.502
300.000 49.140
300.000 47.502
300.000 37.800
300.000 37.800
300.000 36.540
300.000
5.700.0 783.006
00

132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338
132.338

424.538
404.798
424.538
424.538
424.538
576.536
602.198
576.536
424.538
504.798
424.538

2.514.4
28

10.340.
822

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

bng thanh ton lng
Thng 11/2005

Lng chnh
B phn

SC

ST

Lng BHXH
SC

Hc sinh: Nguyn Th Tuyt Mai

ST

S tin
Tng s

Tm ng k I

KT 6%
BHXH

Lp: 34K3

Thng

K II thc
lnh

Bo co thc tp tt nghip

1. B phn QLDN

12 6.279.00

2. B phn kinh 0
doanh
3.

56 14.309.4
phn

thut

k 3

00

6.279.000

1.600.000

376.740

718.40

5.020.668

14.309.400

5.700.000

783.006

10.340.822

12.560.000

4.370.000

753.600 2.514.4

9.232.420

2.772.000

1.200.000

166.320

1.764.884

32 12.560.0

4. B phn k ton 5

1.796.0

00

20

59 2.772.00
Tng

0
35.920.4

28

359.20
0

35.920.400

4
12.870.000 2.079.66 5.388. 26.358.794

000

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

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

060

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

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
Th trng

K ton trng

Th qu

Ngi nhn

n v

(K, h tn)

(K, h tn)

(K, h tn)

(K, h tn)
5.1: Giy ngh tm ng
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

K ton trng

Th qu

Ngi nhn

n v

(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
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
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
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
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
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
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
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
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

* Khi np KPC (1%), BHXH (20%), BHYT (3%) cho c

quan qun l qu lng bng chuyn khon.
N TK 338: x 24 = 8.620.896
N TK 3382: 359.204
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
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
STT

1
2
3
4
5

TK 334
Lng

Ph

chnh

cp

TK 338
Tng

Khc

Tng

Cng

3382

3383

3384

338

286.188

2.718.7

17.028.1

432.220

86
4.106.0

86
25.717.0

90

TK ghi n
TK 641

14.309.4

14.309.4

286.18

2.146.4

TK 642

00
21.611.0

00
21.611.0

8
432.22

10
3.241.6

00

00

50

TK 338

2.079.6

90
2.079.60

TK 431

66
5.388.0

0
5.388.06

60
TK 334

1.796.0
35.920.4

7.467.7

35.920.4

718.40

20
7.184.0

00

26

00

80

359.204

2.155.2

0
2.155.22

1.077.6

24
8.980.1

4
52.368.1

12

00

60

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

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
S hiu TK

Trch yu

S tin

Tm ng lng

N
334

C
111

12.870.000

k I cho CNV
Tng cng

12.870.000

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
Trch yu

S hiu TK
N
C

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
Ngi lp

35.920.400
K ton trng

(K, h tn)
6.3. Chng t ghi s s 02
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

(K, h tn)

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
N
C

Trch yu

S tin

Tnh ra cc khon trch theo

lng

641

2.718.786

- Tnh vo chi ph bn hng

642

4.106.090

- Tnh vo chi ph QLDN

334

2.155.224

- Tnh vo lng
Tng cng

338
x

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
Trch yu
BHXH

phi

tr CNV

trong

S hiu TK
N
C
334

2.079.666

338
x

2.079.666

thng
Tng cng
Km theo 01 chng t gc

Ngi lp

K ton trng

(K, h tn)
6.5: Chng t ghi s s 04
Chng t ghi s
S 05
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

S tin

(K, h tn)

Bo co thc tp tt nghip
Ngy 30 thng 11 nm 2005
n v tnh: triu ng
Trch yu
Khu tr lng khon BHXH
Tng cng

S hiu TK
N
C
334

2.155.224

338
x

2.155.224

S tin

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
Trch yu
Tnh ra s tin thng phi tr

S hiu TK
N
C
431

5.388.060

334
x

5.388.060

CNV
Tng cng

S tin

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

Chng t ghi s
S 07
Ngy 30 thng 11 nm 2005
n v tnh: triu ng
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
Trch yu
Thanh ton lng cho cng
nhn vin
Tng cng

S hiu TK
N
C
334

26.358.794

111
x

26.358.794

S tin

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
Trch yu
Np KPC, BHXH, BHYT cho
c quan qun l
Tng cng

S hiu TK
N
C
338

8.620.896

112
x

8.620.896

S tin

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

- 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 tin

Chng t ghi s

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

S tin

Bo co thc tp tt nghip
s
SH
01

NT
15/11

12.870.000

02

28/11

35.920.000

03

28/11

8.980.100

04

28/11

2.079.600

SH
05

NT
30/11

2.155.22
4
06
30/11
5.388.06
0
07
30/11
26.358.7
94
08
30/11
8.620.89
6
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
n v tnh: ng
Chng t ghi
s
Din gii
SH
NT
01
15/11
S d u thng
S pht sinh
Tm ng lng k I
02

28/11

TL phi tr CNV
- TL tr NVQLDN
- TL tr VNBH

S
hiu
TK

111

28/11

05

30/11

06

30/11

BHXH phi tr CNV 338

trong thng
Khu
tr
lng 3383
khon BHXH
Tin thng phi tr 431

07

30/11

Thanh

lng 111

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

12.870.0
00

642
641

04

ton

S tin

21.611.0
00
14.309.4
00
2.079.66
6
2.155.22
4
5.388.06
0
26.155.2

Bo co thc tp tt nghip
cho CNV
S pht sinh
D cui thng

24
41.180.4 43.388.1
48
26
2.207.67
8

6.11: S ci ti khon 334

S ci
Ti khon 338
n v tnh: ng
Chng t ghi

s
SH
03

Din gii
NT

28/11

S tin

hiu
N

TK

S d u thng
Trch BHXH, BHYT,
KPC
- Tnh vo CPBH

641

2.718.78

- Tnh vo CPQLDN

642

- Tr vo lng

334

4.106.09
0
2.155.22
4

04
08

28/11

BHXH phi tr trong 334

2.079.60

30/11

thng
Np BHXH,

0
8.620.89

BHYT, 111

KPC
Cng pht sinh

6
10.700.4 8.980.10

D cui thng

96
1.720.39
6

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
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

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
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 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.

Hc sinh: Nguyn Th Tuyt Mai

Lp: 34K3

Bo co thc tp tt nghip
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
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
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
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.
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
Hc sinh: Nguyn Th Tuyt Mai
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Bo co thc tp tt nghip
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
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
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.
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.

Hc sinh: Nguyn Th Tuyt Mai

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Bo co thc tp tt nghip

Mc lc
Li ni u...............................................................1
Chng I.....................................................................3
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:...............6
III. Qu tin lng, qu BHXH, qu BHYT v KPC...................6
1. Qu tin lng...............................................................6
2. Qu bo him x hi.....................................................6
3. Qu bo him y t.......................................................7
4. Kinh ph cng on.....................................................7
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..8
1. Hch ton s lng lao ng: .........................................8
2. Hch ton thi gian lao ng .......................................8
3. Hch ton kt qu lao ng ........................................9
4. Hch ton tin lng cho ngi lao ng......................10
Hc sinh: Nguyn Th Tuyt Mai
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Bo co thc tp tt nghip
VI. Hch ton tng hp cc khon trch theo lng................11
1. Cc chng t ban u hch ton tin lng, BHXH,
BHYT, KPC:....................................................................11
2. K ton tin lng v cc khon trch theo lng........11
VII. Hnh thc s k ton..................................................16
1. Nht k chung: ..........................................................16
2. Nht k chng t: ......................................................17
3. Chng t ghi s: .......................................................19
chng II..................................................................22
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 ....................................................22
I. Khi qut chung v cng ty c phn thng mi thng mi
v dch v ng nam .......................................................22
1. Lch s hnh thnh v pht trin ca cng ty c phn
thng mi v dch v ng Nam ..................................22
2. Cc ngnh ngh kinh t ch yu ca cng ty............22
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 .............................................................................24
5. c im t chc k ton ti cng ty c phn thng
mi v dch v k thut ng Nam ..............................27
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 ..........................................30
1. c im v lao ng ca cng ty c phn thng
mi v dch v ng Nam ..........................................30
2. Phng php xy dng qy lng ti cng ty ..............31
Hc sinh: Nguyn Th Tuyt Mai
Lp: 34K3

Bo co thc tp tt nghip
4. Nguyn tc tr lng v phng php tr lng ca cng
ty....................................................................................31
5. Hng thng cng ty c hai k tr lng vo ngy 15 v
ngy 30..........................................................................39
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
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