286. ACCOUNTING FOR SALARY AND SALARY COMPENSATIONS

ACADEMY OF FINANCE
BUSINESS ACCOUNTING

STUDENT: LE CHUNG KHANH LINH
CQ54/21.04
GRADUATION THESIS
TOPIC: ACCOUNTING FOR SALARY AND SALARY
COMPENSATIONS
AT NHAT MINH BUSINESS MANAGEMENT CONSULTANT
LIMITED COMPANY

Faculty

: Accounting Faculty

Major

: Business Accounting

Major code

: 21

Instructor

: Ms. Nguyễn Thị Hồng Vân

Ha Noi - 2020


Graduation thesis

Academy Of Finance

MY PLEDGE
I assure you that this is my research. The data, the result and the research
results stated in the thesis are honest and come from the real situation fact of
the internship unit and has never been used in any thesis.
Student

Lê Chung Khánh Linh

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TABLE OF CONTENTS
MY PLEDGE.....................................................................................................i
TABLE OF CONTENTS..................................................................................ii
LIST OF ABBREVIATIONS.........................................................................viii
THE LIST OF TABLES...................................................................................ix
THE LIST OF DIAGRAMS.............................................................................x
THE LIST OF PICTURES...............................................................................xi
INTRODUCTION.............................................................................................1

CHAPTER 1: GENERAL THEOPRY OF ACCOUNTING FOR SALARY
AND SALARY COMPENSATIONS IN BUSINESS......................................5
1.1 Overview of salary and salary compensation..............................................5
1.1.1 Labor concept, salary and salary compensation.......................................5
1.2.2. The form of salary compensation..........................................................13
Benefit allowance monthly unemployment = Average salary of 6 consecutive
months have paid UI before unemployment x 60%......................................18
1.3. Accounting of salary and salary compensation.......................................18
1.4 Salary accounting and salary compensation..............................................22
1.4.1 Vouchers used in accounting for salary and salary compensation.........22
1.4.2 Accounts used in salary accounting and salary compensation...............23
1.5 Accounting book used in salary accounting and salary compensation.....26
1.6 Information about salary accounting and salary compensation................30
1.6. 1. In the balance sheet..............................................................................30
1.6.2 In the income statement..........................................................................31
1.6.3 In the cash flow statement......................................................................31
1.6.4 On the notes to the financial statements.................................................31
CHAPTER 2: ACCOUNTING FOR SALARY AND SALARY
COMPENSATION AT NHAT MINH BUSINESS MANAGEMENT
CONSULTANT LIMITED COMPANY.........................................................32
2.1 General information about Nhat Minh Business Management Consultant
Limited Liability Company.............................................................................32

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2.1.1 The information of internship company :...............................................32
2.1.2 Internship company’s basic features and operating activities:...............32
2.2 Company structure....................................................................................34
2.2.1. Function of each department:................................................................35
2.2.2. Organizational characteristics of the accounting apparatus at Nhat Minh
business management consultant co., ltd........................................................39
2.2.3. Form of accounting applied at the company.........................................42
2.2.4 Organizing the accounting reporting system:.........................................45
2.3 Actual salary accounting and salary compensation at NHAT MINH
BUSINESS MANAGEMENT CONSULTANT CO.......................................46
2.3.1 Characteristics of salary, salary compensation at NHAT MINH
BUSINESS MANAGEMENT CONSULTANT CO.......................................46
2.3.2 Salary accounting at Nhat Minh Business Management Consultant
Limited Liability Company.............................................................................50
2.3.3. Calculate salary and payables for employees........................................52
2.3.4. Accounting of salaries and salary compensations.................................66
2.4 Review the status of salary accounting and salary compensations at Nhat
Minh Business Management Consultant Limited Liability Company............83
CHAPTER 3: SOLUTIONS OF ACCOUNTING WORK STATE AT NHAT
MINH BUSINESS MANAGEMENT CONSULTANT LTD.CO...................87
3.1 The need to improve salary accounting in the company...........................87
3.2 Requirements and principles of finalizing eel accounting at the company
.........................................................................................................................89
3.2.1 Requirements of completing salary accounting and compensations
Salary at Nhat Minh Business Management Consultant Limited Liability
Company.........................................................................................................89

3.2.2 Principle of finalizing salary and salary compensations at Nhat Minh
Business Management Consultant Limited Liability Company.....................91

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3.3. Some ideas to improve the organization of salary accounting in the
company..........................................................................................................91
3.4 Conditions for implementing salary accounting finishing solutions at the
company..........................................................................................................93

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LIST OF ABBREVIATIONS

STT
1

Explanation

Acronym

Financial statements

FS

2

BS

3

P&L

4

UI

5
6
7
8
9

8
9
10

SI
HI
BD
OD
FM
PAT
PBT
Acc

Note

Balance sheet or statement
of financial position
Profit and loss statement
Unemployment insurance
Social insurance
Health Insurance
Business Department
Office Department
The finance ministry
Profit after tax
Profit before tax
Account

THE LIST OF TABLES
Table 2.1: Timesheets in May of 2019 (excerpts)...........................................51

Table 2.2: General salary sales in May of 2019 (excerpt)...............................54
Tabe 2.3: Voucher for enjoying social insurance benefits...............................61

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Tabe 2.4: Payment voucher of social insurance benefits.................................62
Table 2.5: Payment schedule of social insurance............................................63
Table 2.6: Salary and social insurance payment table in May of 2019 at Nhat
Minh Business Management Consultant Limited Liability Company............64
Table 2.7: Summary of salary compensations in May 2019...........................65
Table 2.8: Salary accounting information on financial statements.................83

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THE LIST OF DIAGRAMS
Diagram 1: Accounting for payroll.................................................................25
Diagram 2: Accounting for payroll related compensation..............................25
Diagram 3: Diagram showing salary accounting and salary compensations in
the form of general diary:................................................................................26
Diagram 4: Diagram showing salary accounting and salary compensation
recorded ledger in the form of ledger diary.....................................................27
Diagram 5: Diagram showing salary accounting and salary compensations in
the form of bookkeeping vouchers..................................................................28
Diagram 6: Diagram showing salary accounting and salary compensations in
the form of Journal – Document.....................................................................29
Diagram 7: Diagram showing salary accounting and salary compensations in
the form of machine accounting......................................................................30
Diagram 8: The structure of accounting sysytem............................................37
Diagram 9: Organization chart of bookkeeping system:.................................44

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THE LIST OF PICTURES

Figure 2: Interface for importing other business documents...........................67
Figure 3: List of accounts................................................................................68
Figure 4: Account list 642...............................................................................70
Figure 5: Interface for importing other business documents...........................71
Figure 6: Interface for selecting working time................................................72
Figure 7: Salary accounting for employees in May 2019...............................73
Figure 8: Interface for accounting of account payables..................................75
Figure 9: Payroll accounting for employees...................................................77
Figure 10: Accounting of payment of reduction insurance.............................78
Figure 11: Interface for performing an ledger view of an account..................79

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INTRODUCTION
1. Urgency of the subject
In our country the appearance of a market economy has created opportunities
for many companies. However, it also forces companies to want to develop
stably in the market. In order to manage production and business, it is
necessary to make maximum efforts. In this new trend, companies must
mobilize on their own, must operate on their own production and business on
the principle of revenue and expenditure and profitable business but not

subsidies of the State as before. From there, the top target of the company is
increasing profits within the prescribed legal framework.
In the production process, three factors cannot be shortage is living
labor, private production materials and labor subjects. In three factors, living
labour plays the most important role. Because without workers it is
impossible make material wealth, want a product whether it's a physical
product or a production intellectual property is in addition to the cost of
materials, the cost of fixed assets ... The company must also take into account
labor costs (living costs). Expenses this fee is not small in the price of the
product, it is also directly determined quality products. Because the employee
is the one who directly decides to the quality of the company's products,
which the company operates effectively whether or not there is competition in
the market or not, it needs to be created the products are of good quality.
For employees, salaries have an extremely important meaning because it
is the main source of income to help them ensure their own life and family.
Therefore salaries are the driving force for employees to pay attention labor
time, labor productivity if they are paid according to the labor force they

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Academy Of Finance

spend. On the contrary, it can also reduce labor productivity the production

process slows down, ineffective if the salaries they receive not worth the labor
they spend.
On the whole economy, salaries are more specific of the process
distribution of material wealth made by workers. Therefore, the construction
of the salary scale, payroll, select the appropriate form of payment so that
salary is the income for the employee to work better and be responsible more
tasks than real work is needed.
Recognizing that urgency, and passing time through practical research at
Nhat Minh Business Management Consultant Limited Liability Company ,
continued
I was exposed to the accounting work at my company that saw the
importance of accounting salary and salary compensations should have been
deeply studied and selected the theme for his graduation thesis is:
“Completing salary and accounting salary compensations at one-member
limited liability company for project exploitation Nhat Minh irrigation work "
2. Object and research purpose
- Subject of research is: Salary and accounting Salary compensations of
trade companies, which go into depth form of salaries and salaries deducted
from limited liability company exploitation of Nhat Minh Business
Management Consultant Limited Liability Company
- Research purpose of the topic:
+ Present systematically and clarify the theoretical issues
The table applies to salary accounting and salary compensations at
public places in general.

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Academy Of Finance

+ Study on the current situation of salary accounting and salary
compensations at Nhat Minh Business Management Consultant Limited
Liability Company
+ Based on theoretical and practical surveys at the Company to propose
these Proposals to improve salary accounting and salary compensations
3. Research scope
- Salary accounting research project and current salary compensations at
Nhat Minh Business Management Consultant Limited Liability Company.
Time was selected the research topic is January 2019 and 2018 figures.
4. Research methodology
My research topic is based on the method of problem analysis theoretical
and practical problems in a scientific and logical way, combining
interpretation and interpretation inductive, between words and tables,
preliminary illustration.
5. The structure of theory
Note 3 chapters:
Chapter 1: General theory of accounting for salary and salary
compensation in business.
Chapter 2: Accounting for salary and salary compensation at Nhat Minh
Business Management Consultant Limited Liability Company
Chapter 3: Improvement to accounting for salary and salary
compensation at Nhat Minh Business Management Consultant Limited
Liability Company.
Due to the short internship at the Company, awareness of reality is

limited so my thesis cannot avoid defects. I look forward to it get input from
teachers and siblings in Nhat Minh Business Management Consultant Limited
Liability Company. My essay is more complete.

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Finally, I would like to sincerely thank the Department of Planning and
Finance, Management Board and other functional departments in Nhat Minh
Business Management Consultant Limited Liability Company exploited Nhat
Minh project was enthusiastically helpful, providing necessary data to help
me complete this thesis. I would like to thank the teachers of the Accounting
Department Special Academy of Finance is the teacher: Ms. Nguyen Thi
Hong Van was dedicated to guide and help me complete this thesis.
Thank you sincerely!
Student

Lê Chung Khánh Linh

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Academy Of Finance

CHAPTER 1: GENERAL THEOPRY OF ACCOUNTING FOR
SALARY AND SALARY COMPENSATIONS IN BUSINESS

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1.1 Overview of salary and salary compensation
1.1.1 Labor concept, salary and salary compensation
* Labor: is the consumption of labor force in reality. Labor is purposeful,
conscious operation of people to create products for the needs of social life.
Labor is the most special activity human creative activity.
* Employees are those who work for salaries and labor or the mind that
makes physical or mental products for others.
* Salary: labor cost is formed by agreement between employee and

employer which is in accordance with the relations and regulations laws in a
market economy.
In Vietnam during the period of central planning, salaries are understood
as a part of national income is used to offset the inevitable labor costs due to
the House water distributed to officials and employees in the form of
currency, in accordance with regulations labor distribution law. Currently
under Article 55 - Vietnam Labor Code Regulations on salaries of employees
are agreed by the two parties in the labor contract and paid for by labor
productivity, quality and efficiency. Salaries are part of the social product
represented by paid money for employees based on the number and quality of
workers of all users to offset labor costs of all users to offset labor costs this is
a practical issue for employees properly regulated, is the strong stimulus of
production, it stimulates like workers who strive to produce and work,
improve skills and reform advanced techniques to improve labor productivity.

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Laborers after using their labor create products pay a certain amount of
salaries. In terms of phenomena, we see the labor force brought trade for
salary. So it can be considered labor is a commodity special chemistry. And
salary is the prices of those special goods, the goods labor force. Because

goods of labor need to be traded in the market labor based on agreement
between buyer and seller, is subject to impact of the law of value, the law of
supply and demand. Hence labor prices will vary. According to the prices of
the constituent factors as well as the supply-demand relation of labor, when
salary are considered the value of labor, this price will form on basis of
agreement between the employee and the employer. Price labor dynamic or
remuneration may increase or decrease depending on the supply and demand
of goods labor. So salary often fluctuates but it must rotate around the value
of labor as well as other common goods, it requires objectively ask for its
correctness and validity. Price on the other hand how salaries fluctuate must
ensure a minimum standard of living the employee can stay and continue
working.
Salary compensaction include Social Insurance, Health Insurance, Trade
union funds, unemployment insurance.
Social insurance:
Under the current regime, social insurance is formed by appropriation.
The rate of 25.5% of the total salary must be paid to employees in each period
math, where:
Employers must bear 17.5% of the total salary and salary included in
operating expenses.
The employee must bear 8% of the total salary by compensation into
their salaries.
Health Insurance:

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Health Insurance is a fund used to pay employees who contribute to the
fund in medical examination and treatment activities, formed by prorating
4.5% of the total salary payable to employees, of which:
Employers must bear 3% and be included in production costs business.
Workers incur 1.5% by deducting from their salaries.
Trade union fee:
Trade union funds are funding for trade union activities at all levels.
According to current regulations Union funds are deducted at the rate of 2%
of the total amount salary must be paid for each accounting period and
included in the business and production expenses, including 1% for the
grassroots trade union and 1% for the upper union.
Unemployment insurance:
Unemployment insurance is the amount of money businesses pay to
workers when they suffer lost a job. According to current regulations
Unemployment insurance is deducted at a margin of 2% of the total salary
must be paid for each accounting period in which the employer pays 1% is
included in the cost of production and business, the employee bears 1% how
to deduct their salaries
Salary is the main source of income for workers and businesses
enterprises use salary as economic leverage to encourage the spirit of
accumulation extreme labor, is a motivating factor to increase labor
productivity.
For salary, businesses have to pay employees one elements that
constitute the value of products or services created by businesses. In other
words, it is the factor of production cost to calculate the product cost.

Therefore, businesses must use labor force effectively to save expenses labor
costs in the product unit, service work and goods flow.

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Salary management is an important content in the work production and
business management. Well- organized labor and salary accounting for the
labor management of enterprises to go into order and motivate labor observes
labor discipline well, increases labor productivity, and at the same time it is
basis for calculating salary according to the labor distribution principle.
Therefore, the correct calculation of labor remuneration both full and
timely payment for the employee is very necessary, it stimulates the employee
to be devoted to the labor work, improve labor quality. On the other hand, the
calculation is correct and accurate labor costs also contribute to the correct
part of the cost of the business and calculation correct cost and product cost.
To do so, this work must be based on management and monitor the
process of mobilizing and employing employees in production and business
activities of enterprises. The employer mobilization is considered reasonably
when different types of labor require management measures and different
uses. So the labor classification is very necessary for every business,
depending on the different types of businesses and different labor

classification.

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In short, the organization of the work of salary accounting and
compensations salary helps businesses manage salary fund well, ensure salary
payment and social insurance allowances are in principle, in accordance with
the regime, and stimulate employees to return into the assigned task, at the
same time creating a basis for the allocation of multiplication costs which do
the cost of the product to be accurate. Enterprises must have policies about
reasonable salaries to save labor costs for businesses but not so that reduce
salaries of workers. Well organized accounting work salary workers help
businesses manage salary fund well, ensure the payment salaries and social
insurance allowances are in principle, in accordance with the regime and
incentives the employee completes the assigned task, at the same time creates
the basis for the job accurately allocating labor costs to product prices.
Duties of salary accounting and salary compensations
Salary accounting tasks include the following basic tasks:
Organize to record, reflect and synthesize data on the number of
employees, time of labor results, salary calculation and compensation of
salaries and allocations labor costs are in accordance with the subjects of

employment.
- Instruct and check the accounting staff in the production and business
departments, the departments fully comply with the initial records labor,
salaries in accordance with the regime and the right method.

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- Organize to record, reflect and synthesize data on the number of
employees, time of labor results, salary calculation and compensation of
salaries and allocations labor costs are in accordance with the subjects of
employment.
- Making reports on labor, salary and salary compensation periodically
analyzes labor situation, situation of management and spending of salary and
supply salary’s fund information to management in a timely manner.
- The cost of labor, salary and the salary compensation is not only a
matter of business attention because it is an expense of businesses but also the
workers. Especially, because this is the main is in their interest, workers use
salary to stabilize their lives goods, for their daily necessities.
Is a form of compensation for employees based on working time, salary
level (position) and salary scale (salary coefficient). This form is mainly
applicable for indirect workers, stable jobs or maybe for workers directly

without product norms.
In the enterprise, the salary form from time to time is applied to office
staff such as administrative administration, labor organization, statistics,
accountancy-accounting. Time-based payment is a form of compensation for
employees which depends on actual working time, industry and level of
success professional proficiency, professional technical skills of the
employee.
Depending on each job, the nature of the job is specific so that the
enterprise uses different salaries. Professional and technical proficiency in
division into several salary scales, each with a certain level of salary, that is
the square root for salaries, salaries over time can be divided.
+ Daily salary:

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Is the salary compensation for employees based on daily salary and
number of days actual work for the month
Daily salary =
+ Monthly Salary:
As salary paid to employees by month, the salary level is calculated over
time is 1 month.

Monthly Salary = salary per day x the number of working days in a
month
+ Weekly Salary:
are salaries for employees based on weekly salary and number of days
work for the month
Weekly Salary =
+ Hourly Salary:
Hourly rates can be calculated directly to pay hourly rates or based on
day rate for overtime allowances for employees.
Direct hourly pay is the same as hour after hour for lecturers.
Overtime allowances are calculated on a daily salary basis
Example: Daily salary is VND 40,000
An employee works overtime 5 hours

The time-based salary regime with a limited presence is neutral military,
sometimes do not match the actual labor results of workers.
Salary regimes over time:
It is simple time salary
Salary based on bonus period

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Simple form of time-based payment: It is the salaries received for each
worker, it depends on the high or low salary level, and the time their work is
more or less decided.
Salary based on bonus period: It is the salary calculated according to
simple time plus the bonus they are entitled to.
1.2.1.2. Form of salary by product:
Different from salary form over time, salary form the product performs
the payroll calculation for employees according to quantity and quality
number of completed work products.
Total salary payment = Unit salary/Number x the number of finished
good
Salary according to products:
Form of salary based on direct product:
Salary paid to employees is calculated directly based on quantity
completing products in accordance with quality specifications and unit salary
specified, not subject to any restrictions.
For the Company, this salary is not applicable because it is public trading
company.
Total salary payables = Actual number of completed products * unit
price of salary
+ Indirect product salary:
Is salary paid to indirect workers in the production department, such as
maintenance machines and equipment, they do not directly create products
but they indirectly affect to direct labor productivity so they are paid based on
results of direct labor to calculate salary for indirect labor.
In general, this form of compensation based on indirect products is not
allowed exactly, there are many limitations, and not practical work.

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+ Salary based on bonus products:
In this form, salary according to the direct product if labor is also
rewarded in production, bonuses for increasing labor productivity, material
saving.
This salary-based salary form has the advantage of being a promotion to
encourage enthusiastic workers to work, increase labor productivity and
benefit businesses as well as employees' lives improved.
+ Salary according to accumulated products:
In addition to direct product pay, there is also a part of the bonus
calculated on the basis of an increase in unit salary rates at high productivity
levels. This form of salary has advantages to stimulate advanced workers
labor productivity, maintaining labor intensity at the maximum level, to solve
it promptly time-limit prescribed by order, by contract ...
However, this form of salary is also inevitable increase the cost of labor
in the product cost of the business industry, so that only be used when it is
necessary to complete an order or pay workers at the most difficult stage to
ensure their stability sets for production.
In short, the form of salary over time has many limitations not attaching
salary to labor outcomes and quality, and lack of stimulation workers. To
overcome, these limitations in addition to organizing by track and record full

working time of employees, combined with the regime reasonable reward.
Compared to the salary form over time, the salary form follows the
product has more advantages. Fully understand the principle of salary
payment according to the quantity and quality of labor, closely link salary
income with the result of production by workers.
Stimulating labor productivity, encouraging workers to promote
creativity improves production techniques, so this form is used quite spacious.

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1.2.2. The form of salary compensation
1.2.2.1. Salary fund
Salary fund is the entire amount payable to all types of laborers managed
and used by enterprises, both inside and outside the enterprise. According to
the proposal No. 235 / ĐBT of September 19, 1985 of the Council of
Ministers (now the Government), salary fund includes the following:
- Monthly, daily salary based on the salary scale coefficient of the State.
- Salary paid by product
- Daily remuneration for off-pay workers
- Salary paid to employees when making defective products inside rule.
- Salary paid to employees during the work stoppage due to equipment

the machine stopped working for objective reasons.
- Salary paid to employees during the time of work assignment or doing
the obligations of the State and society.
- Salary paid to employees taking periodical leave, vacation leave regime
of the State.
- Salary paid to people who go to school but still on the payroll.
- Types of regular bonuses
- Allowances according to the prescribed regime and other allowances
are recorded in salaries.

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In terms of accounting, salary for employees in the business production
industry is divided into two types: main salary and extra salary. Salary is the
salary paid to the employee in time employees perform their main task,
meaning time is wasted really labor includes salary based on salaries and
allowances attached (responsibility allowance, area allowance, overtime
pay ...). Extra salary is the salary paid to employees during the time of
performing the duties cases other than their main tasks and the time
employees are entitled to leave benefits (vacation, pay time off, go to school,
go to meetings, take time off work ...). Besides, salary paid to workers

producing defective products within the prescribed regime. It is also classified
as extra salary.
The division of salaries into main and supplementary salaries makes
sense to be important for accounting and salary analysis in production costs
export. The main salary of production workers is associated with the
production process. These products are directly accounted for in the
production costs of each type of product. Salary of production workers is not
associated with each type of product, so indirect accounting shall be
accounted into production costs of each type of product according to a pepper
certain attribution criteria. Salary fund spending management must be in
relation to the implementation production and business plan of the unit in
order to both spend economically and reasonably salary funds have to ensure
the completion and exceed the production plan.
1.2.2.2. Social insurance fund

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