kế toán lương và các khoản trích theo lương tại công ty cổ phần kinh doanh nhà thừa thiên huế

Chuyên Đề Tốt Nghiệp


 
 
 
 !
 "
#
SVTH: Thân Đình Nhật –K44KTDN
#
GVHD:ThS Phạm Thị Hồng Quyên
#
Chuyên Đề Tốt Nghiệp


$%&'
('$)*+,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
-$.$,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
('$%,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
('$/01,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
2
SVTH: Thân Đình Nhật –K44KTDN
2
GVHD:ThS Phạm Thị Hồng Quyên
2
Chuyên Đề Tốt Nghiệp


3
SVTH: Thân Đình Nhật –K44KTDN

3
GVHD:ThS Phạm Thị Hồng Quyên
3
Chuyên Đề Tốt Nghiệp


4
SVTH: Thân Đình Nhật –K44KTDN
4
GVHD:ThS Phạm Thị Hồng Quyên
4
Chuyên Đề Tốt Nghiệp


 !"#$%&'()*+,
567.8)/9 *: ;9'8<=>?
>'@";9?65,@"A8"BC9D9*@5670
/EFDA8F,GH567+.@*I A/
9 *.J*7""A= .8'FA8%'D9,
8@"K8LM= F8'NOP6'!
.9*:1F*A8,-8)9?;9'8<
/71F*A8Q.LM.',QLR!9;9.*!?
 ="9"D8A!'=A97/AFA
5SD"6'T'U9"T?+
8A!@.L0VWT%LIE8*)+!
?%=IA6$!?%LM.'X@9Y
@.L0Z*IK[8LE"*Z9:8C
;9'8.L0\LM.'.D9LA8X
/A@.L0./ALM=5.AF)
%9!U97=']8]A%Z,

:ZLRD;9'8<L*:=0)'*I9?&9
/590* @U;9K<@/0123
0145612789:0
13;<=>
?@&,.AB)C'.A)&DB*+,
^SR="A;9A)* @._.9:0%*@A"A@
.L0*A"8===,
^A&&SZA"A@.L0*A"8
C.L0FSD"6'T'U9
^AA=:B*L'8'/?%!AZ`!
A"A@.L0*A"8C.L0FSD"6'
T'U9,
a
SVTH: Thân Đình Nhật –K44KTDN
a
GVHD:ThS Phạm Thị Hồng Quyên
a
Chuyên Đề Tốt Nghiệp

EF.,GH)C)C'.A)&DB&I%*+,
^69*L0A"A@.L0,
^69*L0A"A===,
J'KLM.)C'.A)&DB&I%*+,
^F**@"'W@LR7!FSD"
6'T'U9,
^F**@M'WUZ9/?.!983[2b##2b#3,
N'GO)CP'QP)C'.A)&DB*+,
^L0AUZ9.!9
^L0AO* 87
^L0AUZ9"A

^L0A5"6',
^L0A;9'/A=8'S,
^L0A69*:.K/c*69*:%!Z,
^L0A?"U//A,
d
SVTH: Thân Đình Nhật –K44KTDN
d
GVHD:ThS Phạm Thị Hồng Quyên
d
Chuyên Đề Tốt Nghiệp

R=30S=<T=
2
:U=V012
30145612
W.!B)C&I%,.+)#GO)CM-&Q&X'"Y),Z[&','\"#GO)C
1.1.1. Tiền lương và ý nghĩa của việc quản lý lao động tiền lương
e'.839?0%>';9A8&F/9 "
6'*.9?';9K ,*@.'.8A
9?0% 9UA8K/H,Gc6$R._.']
."!*@.'/?=TQQDF A/H=
[6'9!M/?*: D>'LM.',
@.L0.Df.'.'`A/9 /Z.'=%f
+'.'LM.'%O8'8/9?;9A8&/9 
"6',
8M"g%' =@.L0LR.D9:;9?65=
LRLI5?AQSZ=Q"FLM.'[
Z* .LR*/?.LR.'<?,VI;9'!Q
"NfR*I@/9 A,
8@/9 A=;9'!@.L0."@

LM.':LR/'9M'.*!6'!h>
/Ec9[Z*/?.LR= .LR.'*";9/9 "6'>'
0*K&,
C;9'>'*LI=@.L0LR8C\A
8K/Z.'=@9QQJ'.W
^@.L0LR8C\ %:*!,
^@.L0'' .f9*";9/9 "6'>'
0*K,
i
SVTH: Thân Đình Nhật –K44KTDN
i
GVHD:ThS Phạm Thị Hồng Quyên
i
Chuyên Đề Tốt Nghiệp

^+h@.L07*I@.L06'J',@9QQJ'
."Q/7%S%*@AA= .A9=6'
!Q8A!%f+.F/7U.!AQ.L0,
^('!%>*!.LM.'*1M
]%%`R._,
UZ9F8f@.L0=\'D5%!@.L0*I9
:,9:%'1@.L0@LE=D.R9:LR'*
A""A,
9:j@.L0k@LEkA"9:"A
@.L0>'LM.'LRA:67'8U0/E/?.LR= 
.LR.'LM.'QQ6'!,
A@.L0Q!*$B=A=SRA=D
>*@/?.LR= .LR=M'*";9.',AA"@
.L0=@LE*8R 8LM.'*&&'A
A"QAA*D>,8'*!/c6$.'= 

/A=*@.'=@.L0=8R %=*!/c
6$;9l.L0=;9l%m,
n9l.L0>'6'!.%@.L0>'6'!6f
8 A.F.'96'!;9._*/c6$=1@
.L08LM.'CM'.*!=C/?.LR%A8'*
@.L08LM.'8M''9?=<o
%A/9 .'=%M/?*: *D>'
LM.'=C!@.L08'6'!
*A"8C.L0%'1W=%
=",
Bảo hiểm xã hội: LM.'*LM/c6$.'Q
7!A?*ILM.',LR8
.:8RLM.'FMh*J*m /Z.'LW?
'9='/='F.'= /Z.'=YL9,
p
SVTH: Thân Đình Nhật –K44KTDN
p
GVHD:ThS Phạm Thị Hồng Quyên
p
Chuyên Đề Tốt Nghiệp

Bảo hiểm y tếLR6fS8R=[LM .LR8A
"A)'%!*[./Z"qLM.',
Kinh phí công đoàn$*$F>'I.'`%
*!;9@.RLM.',
Bảo hiểm thất nghiệp !."P8RFM
6    ) LM  %K    *!    A  Z  >  U9  D9  C  .9: K,
?LRLR:% !.)LM%K *!"6.P
>'A5<,LM.'*r'?+&"*!.=/s/:
*!I*.9P.7` 6Z&8F !,)LM.'

/tLRP8R"@CY.! K,8'=/A
NP8R<@*&*!.?*ILM.''',
A;9._.'86'!LR?&D
5.F.'86'!,-Z.L0.'86'!
%'1.'86'/A>'6'!87;9._=8.L0*
.'.*!F6'!L6"A;9._*8.L0L
A%:9U8A=/*U=</7:,e7.LR.'
86'/ALMLR'.2.F=67'C *!We'
/9 "6'0%*.'9A.FF"A,
e'/9 "6'0%%'1%/?.'87
/9 hA'';9A8&F/9 "6'>'
6'!1W5/9 =5<@=5*U"l9:=
5*U;9._=5*U;9._",
e'9A.FF"ALW5*U$*$[=
[=5*!/,
Gc6$.'R._/tA9D>9U'@>'LM
.'.8)* @DLR;9'5")EF*
6'!NEF*@"A,
1.1.2. Nội dung quỹ lương
n9l.L0>'6'!.%/?@C/?.'>'
6'!;9._*8.L0=%'1W
u
SVTH: Thân Đình Nhật –K44KTDN
u
GVHD:ThS Phạm Thị Hồng Quyên
u
Chuyên Đề Tốt Nghiệp

k@.L0CM'=@.L0C/H*.L0"A,
k@.L08LM.'F8'/H08F*

;9K,
k@.L08LM.'8M'T/9 69U
5"A;9'=8M'LR@9A"vJ'*$6
;9K=M'YB=M'<o
kA"$ .U=.UM=$ F=$ 
5U,
kA"@LEQ LM9UwLE/A"=LE
5'"l9:x,
V@L06!FA=@.L08LM.'86'
!/9 LR'8'2.F.W
@.L0,
@.L0$,
k@.L0We@.L08LM.'8M'.'
.*!7=.M'QU9'/Z.'7=%'1@
.L08 %:*A"$ "vCw$ 8A!=$ 
F=$ "9*7=$ .U=$ .UMx5.A
"$ ' LM9U,
k@.L0$We@.L08LM.'8M'Y
*!C;9K>'LILWYB=Y.m=Yo[Y*&._
6"A;9'LAQO=99U*:.!9,,,
V!5'Q_J';9'8<?*IA"A*5
@.L08A/H,@.L0>'5/9 +
.@*I;9A8&.8'/H*LRFA87*T.F
/H,
@.L0$>'5/9 "+.@*IT.F/H
ULRFAA*GT.F/HCYU9
5%S K,
#b
SVTH: Thân Đình Nhật –K44KTDN
#b

GVHD:ThS Phạm Thị Hồng Quyên
#b
Chuyên Đề Tốt Nghiệp

?*IA6'!LI;9l@.L0LR;9._ht
*C\$=+*I";9F/9 "6'8U0
/EAKZ.'*0A@.L0LR69!,
?*IA6'!"6'L'Q.=L'%*?&S;9l
.L06'!LRB8*";9A@.L00%=CW
#yG?.LR.'7'';9A8&/9 "6'>'6'
!%'1W.'8%U=.'R1+F=.'
M*$,
2y!/?*Z.L0 %:=.L0CR1=!/?*Z$ 
.L0C;9K>'LI,
?*I6'!"6'Q.=Fz/9 .R9:8U*?
LI'=QQG.I&LRB8*@;9l.L0L0Z
*I!9;9>'6'!L%A@9"!W
^LR*?*"" 9'hA"
G,
^?[>';9l@.L0 0?[>'z/9 .R
9:8U*?LIC/?89%&E2Mb#yb#*3#y#2
f[,
1.1.3 Nội dung của quỹ bảo hiểm xã hội, bảo hiểm y tế và kinh phí công
đoàn,bảo hiểm thất nghiệp
1.1.3.1. Quỹ BHXH
e.F&%6LISZ=;9._`%*: =
QDSKM/?)LM''"?'9='/=
/9"[.'=9S.'h,
LM/c6$.'*LM.'Q7!A
*ILM.',LM.'QLR0;9' /S

=Q;9@LRLEALW
k8R ?'9,
k8R '/,
k'F.'=%!@!,
##
SVTH: Thân Đình Nhật –K44KTDN
##
GVHD:ThS Phạm Thị Hồng Quyên
##
Chuyên Đề Tốt Nghiệp

k8R L98,
kc9 ,
kn9lLR&%`A8Cz.!24{8US;9l
.L0 %:*A"$ LM9Uw.L00%x>'LM.'
8T"g"A,8QW
#i{6LN/c6$w6'Ux*LR8*
/9 "6',
i{6LM.'K9*LR8T*@.L0=6fA
L98=c89 ,
n9lLR.:`F8'918RA.'8
8LMR?'9='/='F.'= /Z.',
)"8R LR8LM.'LRC
0/EZ.L0=M'Y*Iz.!8R >'TLM,
9gC0$*!;9._*/c6$;9lQ
LRF6'!h0;9'9U8A,
C0!=91;9l60;9' 8U;9
._*8A8LMRYL9 /ZoEF6'!&LR
5 878/?8LMRL?'9='/o*S
RU9;9A*I0;9'9U8A,V!/c6$U9;9l

6fE ]7!C\;9K,
8LR8"g/'9"8TA"8R LM.'
F6'!=DN.F*;9l:89,
1.1.3.2. Quỹ BHYT
e.F&%6LISZ;9._`9/7Q
Q>'A5=:*1=[LM .LR8
A"A%!,
k%+%9,
k79!,
k/*U=</WTd9S8E.U,
k5F,
#2
SVTH: Thân Đình Nhật –K44KTDN
#2
GVHD:ThS Phạm Thị Hồng Quyên
#2
Chuyên Đề Tốt Nghiệp

%+%9WLRA6$?*IAA%5*UZ=L9
8= /Z.'=Y/c6$.'*LM.'EA0*K/'9W0
*K/7!LE.L0T5/ALI=A0*K;9?
6'="A6'!8.7.LR*]8'=A0*KFA"
=SZ=;9D\o
n9lLR&%`A8Cz.!4=a{.L0A%
5*UA>'LM.'
8QW
3{LM/c6$.'K9**/9 "6',
#=a{LM.'K9*8T*919:A,
0;9';9._Q8A!Q? ;9._*8R
 LM.';9'F.LI=UA6'!

%4=a{0;9',
1.1.3.3. Kinh phí công đoàn
LR&%`ACz.!2{8US@
.L08LM.'*LR*/9 "6',
LMA6'!#y2 8U,
DN.FU9F0/E,
1.1.3.4. Bảo hiểm thất nghiệp
 !."P8RFM6)
LM%K *!AZ>U9D9Ce9:K?LRLR:%
 !.)LM%K *!"6.P>'A5<,LM
.'*r'?+&"*!.=/s/:*!I*.9
P.7` 6Z&8F !,)LM.'/tLRP
8R"@CY.! K,8'=/ANP8R<
@*&*!.?*Ie'',
C;9K>'e9:&ZQ% !
LR;9KL/'9WLM.'Q% !%`#{@
.L0=@AXLM/c6$.'Q%`#{;9l@.L0=@
A*LI/tP8RT5/A%`#{;9l@.L0=@
#3
SVTH: Thân Đình Nhật –K44KTDN
#3
GVHD:ThS Phạm Thị Hồng Quyên
#3
Chuyên Đề Tốt Nghiệp

AQ% !>')LM.'''%
 !,
?LRLR:% !.65V!'.*!
CR1.'hR1.*!AR1"A
KMFhAKMFT>#2A^3dA*ILM/c6$

.'QT#b.'8E.U,
1.1.4. Nhiệm vụ kế toán tiền lương và các khoản trích theo lương
^|BASRA=D>"KM*@/?.LR= 
.LR=M'*";9.',AA"@.L0=@LE=
A"8R 8LM.',8'*!/c6$.'=*!
 /A*@.'=@.L0=8R =**!/c
6$;9l@.L0=;9l,
^A*5%SA"@.L0=*
G(CT?LR,LI6r"8'A%:86'!
7!\B%'D9*@.'=@.L0*WE/S=
q"A*FA.'=@.L0=\,
^e:%AA*@.'@.L0,
CK"g5=AA&&;9._.'=/c6$
M'.'=9 ADA%:Q.U;9',
?])','D&,ZY#GO)C,'\",'^.C.%)
@.L0CM'.@.L0LRAK[Z*M'
A*8&"l9:>'5,@.L0CM'QCA=
=MA<..L0A=.L0=.L0M,-PAQ
A6$"A'9=Lh%!CM'CMQL90*&0*K
M'+&*!8.L0/A*IZ'.'>'P
LM=Q"9"LM.'")  9A8
8A[/?M'=MQ5'[/9 .',
Q2&Z8.L0CM'=Q.8.L0CM'0
*8.L0CM'QLE,
#4
SVTH: Thân Đình Nhật –K44KTDN
#4
GVHD:ThS Phạm Thị Hồng Quyên
#4
Chuyên Đề Tốt Nghiệp


1.2.1. Hình thức trả lương theo thời gian giản đơn
C&Z@.L0>'5*ULRAK[Z*
Z.L0 %:*M'.*!7,&ZQLR0
%."BA.'=&&/c6$M'.'=/c6$
9U*:.!9=AQ%=oU"8ALR!LR%&;95
>J'=87&ZLR/c6$,
&Z1QW.L0A=.L0=.L0M,
Lương thángWe@.L0LR;9K/}?*IT%:8A
'.L0,eL0ALM6f8.L0LN.'.
A;9._"=;9._,
-Z.L0Aj-Z.L0?9w!/?.L0k!/?$ x
-Z.L0?9>'LM.'66'!;9KL
"6LIZ.L0?96LI;9Kw!'.4ab,bbbyAx
Lương ngàyWLR8LM.'[Z*Z.L0*/?
.*!7 8A,@.L0LMLRA6$8
.L0LM.'87LE.L0CM'h8.L0
5*U8M'<:=<hLM.'+F,
-Z.L0 j
-Z.L0A
2dw22x
Lương giờWe@.L08LM.'CZM*/?M.
*!7,8QZ.L0MLR8U0/EZ.L0*/?
M.*!8C,eL0MLMLRA6$8.L0
LM.'87"LE.L0C/H,
-Z.L0M j
-Z.L0
pM
1.2.2. Hình thức trả lương theo thời gian có thưởng
&Z`"LM.'[[/9 = .LR/

H*\_"?.LR*!LR',5.&Z8.L0C
M'"R*I@LELR'2.FW
^@.L0CM'01.L00%*IA"
#a
SVTH: Thân Đình Nhật –K44KTDN
#a
GVHD:ThS Phạm Thị Hồng Quyên
#a
Chuyên Đề Tốt Nghiệp

$ C"*!*F .LR,
^A"@LEWY8LM.'"<*LRZh
Y.!H'9 /+*!LR',
1.2.3. Hạch toán lao động
1.2.3.1. Hạch toán số lượng và thời gian lao động:
n9._.'86'!++/?LM7**!
.7F6'!=/?LM*+hET'/9 =TSo"K
M%?8=/c6$.'R._*C6~&& "z.9:.'
=[/9 .'>'TLM=T%:,
•C6~.'*M'.'W
kC6~/?.LR.'Qh=*+h=\Mh8m=
LM'/c6$AL0A/'9W
k(fA% MhES8'*=A7/?M*/?M
8'*@>'LM.',9U5IY"8'M*M*@Z
L'A&&.'*M'.'7F0.*!=6
*:D"R*I% */?ZT"AA,
k!A% qW-P"5.*!&L'q>'&
5*U% qhFS=*I%!AQ[h&8F
5.8m*"8'*! >'S,
k C6~7.*!=Y*!=T*!=

Y%oQ[Z8.L0=,
kS8LEw'=N=QxhLMLR>;9@[Z
*&&7>'%:& TLM8=
**/SL0Z8AT#3#CA"_!98
ZT,
9?ALM *LM$8A%:"_*% 
*AZTQ.U;9'L9YLEo*9*
N"A"8'=?9=;98'.L0*,
A@.L0[Z*"_!9 >'TLM8'/?
L0Z,
#d
SVTH: Thân Đình Nhật –K44KTDN
#d
GVHD:ThS Phạm Thị Hồng Quyên
#d
Chuyên Đề Tốt Nghiệp

LR;9pM,SR&/?.q%UF/?*6 9
HE)',
V6$W2baM&W2b=a,
•FA.UMW
LR8U9%A.UM=9.ZTA:
/?M=0A*/?@.UM>'T*!LRLE*.
0/E8.L0LM.',
96LM%A.UM.:*9LM8A!
"8'*"_69! :/?M.U*1_'A,G'9"Q
D>_"&9LR9"A.'@.L0.
[Z.L08ALM.',
Y?'9='/oQZT9YLE,9
.ZTA:/?Y>'LM.'=.[Z

8R 8'.L0C;9K,
-P.DLM.'LRYC&.:9h
Y*%F>'LM.'h>'0;9'.:
9Y,LM.'%AA0;9'*LM
 ,9?A9LR9*@N"A*
h/'9>'9,9LM.'Y*9?A*)
>'A/'9&9LR9C% >'A/'9X9
"v%'A*.L9FN"A,
'A.[ZSR*'A8R '
.L0LM.'=.:%AA;9A*I0;9',
.:2.UW#.L9FN"A=#)E0;9';9._
 8U'A/?7,
1.2.3.2. Hạch toán kết quả lao động.
•FA";9.'>'A5=SW
U9D9>'FA";9.'.BSR/?.LR=
 .LR/H.8'>'TA5=TS/9 =T5LE
Q[Z@.L0/H*C6~&&7!KZ>'
#i
SVTH: Thân Đình Nhật –K44KTDN
#i
GVHD:ThS Phạm Thị Hồng Quyên
#i
Chuyên Đề Tốt Nghiệp

TLM=TS,
A/c6$ZT.€9A:/Hh*!
•*€R1'"A•,
9.ZTA:/?.LR/H=h*!
>'0*KhA5LM.'.0/E.:%'A@.L0
h@LM.',

96LM'*!.:2.UW#.U9"A@
.L0.>$'ALM.',8LI"9QD
>)"_>'LM'*!=LM:*!=LM"8' .LR*LM
69!Q8~<U,
R1'"A.%"_")'LM'"A*LM:
"A*@"?.LR*!=M'.*!=8A!*;9@.RP
%U"7!*!Q=1M.0/E'A@.'
LM:"A,
R1'"ALR.:3%W
b#%'LM:"A,
b#%.L9E%:.:R1,
b#%9*@N"AC6~;9A8&7!R1'
"A*.[Z'A,
wQD>)"_>'A%Ux
•FA";9.'E5LEW
5*UFA5LEQ8A!B=SR"
;9.'=K"g=A>'5LE,fCh
/9 = !*U9D9;9._5LEQF
A";9.'C)YU9W/?.LR* .LRhM=
/.LR>'T=%AH,
9?A5*UFANSR";9.'>'T
LM=TS/9 E"A@.L0.[Z.L0LM
.',
•SR";9.'>'6'!,
#p
SVTH: Thân Đình Nhật –K44KTDN
#p
GVHD:ThS Phạm Thị Hồng Quyên
#p
Chuyên Đề Tốt Nghiệp


8U0/E/?.!9>'A5LE=5*U"A@.L06'
!Q8A!SR5&&.'=@.L08
6'!CTU9D9>'A;9._,
E X'"Y)_`!@)C
1.3.1. Tài khoản 334: Phải trả công nhân viên
URW
^A"8V=ZVw.L0===LEx,
^A"" 98T*.L0,
UQW
^A"8Vw.L0=LE=x,
G?6LQW
^A"8V,
9U+FAW9?A[Z*ZT.L0=LE"
A.:%5%S@.L0=@LEC.L0*G(W
Rdd2W 587,
Rd2iW /9 9,
Rd4#W %A,
Rd42W ;9._6'!
Q334W 8V,
1.3.2. Tài khoản 335: Chi phí phải trả
URW
^AA"7A/*8,
^G?U.!*@8.I0/?7LRFA
587,
UQW
^8678LIFA*/9 "6',
^G?U.!)'7.I0/?88LI=LR*,
G?6LQW
^8*F/9 "6'L

7L'A/,
#u
SVTH: Thân Đình Nhật –K44KTDN
#u
GVHD:ThS Phạm Thị Hồng Quyên
#u
Chuyên Đề Tốt Nghiệp

8&7FAW
88LI*@.L0=YB8[5
/9 W
 Rdd2W 587,
Q33aW 8,
7A/@.L0=YB85/9 W
R33aW 8,
Q334W 8V,
1.3.3. Tài khoản 338: Phải trả, phải nộp khác
URW
^9A8K/T'*AQ.U;9'C;9K
8%U%c._,
^8V,
^G?= == 0;9' ;9._ =
==,
^('9L'7!CT"g"A=8@:8LI
"A""$7!*!9U/,
^A""A,
UQW
^|A8K/T'Mc._wL'8~9U5x,
^|A8K/T'8A5=:C;9K8
%U%c._6AKLR9U5,

^8===*G(,
^8=" 98T*.L0>'V,
^A"'A*IV*@@E=@!LI:,
^**LRLR %f,
^('9L'7!>'"A,
^A"88LI,
2b
SVTH: Thân Đình Nhật –K44KTDN
2b
GVHD:ThS Phạm Thị Hồng Quyên
2b
Chuyên Đề Tốt Nghiệp

(LQW
^G?@N8=,
===8L'0;9';9._h/?
;9lF0*KL',
^|A8K/T'Mc._,
^('9L'7!>'A"g"AC,
"QQ6LRXA/?8=@90/?
8=**LRL'LR %f,
33pQd 2W
^33p#/T'M;9WAA8KGT'L'8~
9U5NM;9K>' 8U,
8LMRA8K>'GT'AK8~9U5*Q%U%c
._&LR'*AQ.U;9'="FA;9'33pw33p#x,
^33p2WA&&8*'A
E0*K,
^33p3WA&&8*'AE
0*K,

^33p4WA&&8*'AE0*K,
^33pi('9L'7!,
^33pp8="AWAA"8="A
>'0*K69A"8=A8AT
33#33d*T33p#33p4,
^33pu !WA&&8*'A
E0*K,
1.3.4. TK 641 Chi phí bán hàng
URW
:RAA/.U;9';9A8&U9$/H=
Q'6K*$,
UQW
9%A*u##";9"6'8"g
2#
SVTH: Thân Đình Nhật –K44KTDN
2#
GVHD:ThS Phạm Thị Hồng Quyên
2#
Chuyên Đề Tốt Nghiệp

h"9*#42=242,
""Q/?6L9?"g,
"Qi 2W
^d4##5*UWAA"85*UQ
Q=*:9%;97Ho%'1@.L0=@'=@*A
"8==,
^d4#2*:.!9=%'%&,
^d4#36$$=16f,
^d4#4" 9'G,
^d4#a%,

^d4#i6K*$9',
^d4#p%`@"A,
1.3.5. Tài khoản 642 Chi phí quản lý doanh nghiệp
URW
A;9._6'!7A/8"g,
UQW
A";9._6'!*/?;9._6'
!LR"9*u##,"LR6fAK";9
"6'h#42=24288LI,
"Q/?6L9?"g,
"Qp 2W
^d42#5*U;9._WAA8A%
;9._6'!,
^d422*:.!9;9._WA*:.!99 6f
A;9._w %\=*:.!9/c6$*!/c')'G=$6$$x,
^d42316f*[N,
^d424" 9'G,
^d42a9=.!*,
^d42d67N,
^d42i6K*$9',
22
SVTH: Thân Đình Nhật –K44KTDN
22
GVHD:ThS Phạm Thị Hồng Quyên
22
Chuyên Đề Tốt Nghiệp

^d42p%`@"A,
fCU9D9>'T=T6'!d42QE
U/? 2A/?699;9._

6'!,
1.3.6. TK 141 Tạm ứng
(fAA"FZ>'6'!A%5
*U=LM.'80*K*&&FAA"FZQ,
URW
^A"@FZ5*UZ=LM.'>'
6'!,
^U/?@LR'A.I0/?@FZ,
UQW
^A"@FZ'AC/?7LR69!,
^G?@FZ":F;9lh8T*.L0,
G?6L%URW
G?@FZL''A,
1.3.7. TK 622 chi phí nhân công trực tiếp
URW
587''*F"6'=1W
@.L0=@.',
A"88U@.L0C;9K,
UQW
9587''*F"6'*
A.U;9'A/H=6K*$=.'*$w#a4=hd3#x,
J'GO)CP'QPC'.*F.D)C&Q&)C'.aPM@X.)',bP'Q,_.)'M+#GO)CM-
&Q&X'"Y),Z[&','\"#GO)C
1.4.1. Tính tiền lương phải trả cho CBCNV trong tháng
Rd22W587,
Rd23W/c6$A,
R24#W(6E6',
23
SVTH: Thân Đình Nhật –K44KTDN
23

GVHD:ThS Phạm Thị Hồng Quyên
23
Chuyên Đề Tốt Nghiệp

Rd2iWG9,
Rd4#W%A,
Rd42W;9._6'!,
Q334W85*U,
1.4.2. Trích BHXH,BHYT,KPCĐ và BHTN theo lương
D6'!K9*C.L0W
Rd22W587,
Rd23W/c6$A,
R24#W(6E6',
Rd2iWG9,
Rd4#W%A,
Rd42W;9._6'!o
Q33pW8="A,
DLM.'K98T*.L0W
R334W8V,
Q33pW8="A,
W
2{.L078*33p2,
24{@.L00%*33p3,
4=a{@.L00%*33p4,
2{@.L00%*33pu,
1.4.3. Các nghiệp vụ khác liên quan đến thanh toán với CNV
88'@LE8VW
R43#
Q334
88V=?'9='/W

96'!LR).F#D878W
R33pw33p3x
Q344
24
SVTH: Thân Đình Nhật –K44KTDN
24
GVHD:ThS Phạm Thị Hồng Quyên
24
Chuyên Đề Tốt Nghiệp

9%.U 8U&".L08
V"?'9='/o"AW
R#3pw#3ppx
Q334
;9A*IwZ"8xX
R###w##2x
Q"#3pw#3ppx
8@VW
R334
Q###
•9"9*@@%1LM=@FZ"
8T*9:VW
R334
Q#4#=#3p
•99:VLIW
R334
Q333w333px
•'A.L0*A"9:"AVW
R334
Q###=##2

•@.L0>'VA'L':=9A/'9W
R334
Q33pw33ppx
•9===0;9'9U;9._
 8UW
R33p2=33p3=33p4=33pu
Q###=##2
•8LMRLR %f/?*LR;9l=W
R###=##2
Q33p2=33p3
2a
SVTH: Thân Đình Nhật –K44KTDN
2a
GVHD:ThS Phạm Thị Hồng Quyên
2a