Tìm hiểu về Kế toán tiền lương

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Tìm hiểu về Kế toán tiền lương

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No :tien luong , thuong koang co tinh chat luongbh,cac khoang phai tra nguoi lao dong .khoang khau tru vao tl tien thuong nguoi lao dong Co:cac khoang tien luong tien thuong, tien cong,khoang co tinh chat luong va cac khoang phai ci khac

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Nội dung Text: Tìm hiểu về Kế toán tiền lương

  1. I/dinh khoang ke toan tien luong 1/ tai khoan su dung 334:phai tra nguoi lao dong No :tien luong , thuong koang co tinh chat luongbh,cac khoang phai tra nguoi lao dong .khoang khau tru vao tl tien thuong nguoi lao dong Co:cac khoang tien luong tien thuong, tien cong,khoang co tinh chat luong va cac khoang phai ci khac Du co:khoang con phai tra nguoi lao diong 2/ phuong phap hach toan 1/hang thang phai tra luong No 627,641,642,2413 Co 334 1/tien thuong tra cho nhan vien a/ dinh ky no 4311 co 334 b/ko dinh ky no 642 co334 c/ khi chi tra no 334 CO 111,112 3/ TINH TIEN BHXH (om dau thai san) No 3383 Co 334 4/ tinh tien luong nghi phep phai tra No 627,641,642,2413 Co 334 5/ khoang khau tru vao luong No 334 Co 141,338(6%) Co138 6/ thue thu nhap ca nhan phai nop No 334 Co3335 7/khi ung truoc hoac thuc tra tien luong tien cong v cac khoang phaintra No 334 Co 111,112(tl chinh) 8/ tra luong hoac thuong = san pham No 334 Co 512 Co3331 9/ thanh toan tien an ca phai tra No 627,642,641,2413 Co334 Khi tra
  2. No 334 Co 11,112 3/bhxh/bhyt/kpcd 1/ hang thang can cu vao tien luong phai tra(tlc,tlp,khoang trich truoc-cnsan xuat) No 627,641,642,2413 Co338(19%) 2/ khau ntru vao tl cong nhan No 334 Co 338(6%) 3/ tro cap xa hoi tra hay luong No 338 Co 334 4/ nop bhxh ,bhyt,kpcd cho con quan quan ly No 338(24%) Co111,112 5/ khi chi tieu bhva kp tai dn No 338 Co 111,112 6/bhxh.kpcd da chi duoc cap bu No 111.112 Co 338 3/trich truoc tien luong nghi phep Mtt tlnpcua cnsx=tong tl chinh phai tra cho cnsx*tl tt tien luong nghi phep Tl tt tl nghi phep=tong tl nghi phep ke hoach cua cn/tong so tl chinh kh*100% No 335:khoang phat sinh thuc te Co335:khoang trich truoc 3.1 dinh khoang 1/ khi tt tien luong nghi phep No 622 Co335(so tt) 2/khi tinh tien luon nhgi phep thuc te No 335 Co334(so thuc te) 3/trich bh va phcd tren so tien luong nhi phep No 622 Co 338(19%) Khua tru vao luong No334 Co 338(6%) 4/khi tra tien luong nghi phep No 334 Co 111,112 5/so tt>so thuc te,thua hoan nhap
  3. No 335 Co622 So tt
  4. co111,112,331 *su ly so thieu ++ do nguoi ban +nguoi ban giao bo sung No 152 Co1381 +nguoi ban bu tien No 111,112,331 Co 1381 Co 133 ++do ben mau No 1388,334 Co1381 Co 133 ++khong sac dinh nguyen nha No 632 Co1381 *ghi so theo hoa don No 152,153:hoa don No 133 Co 11,112,331 No 1381:so thieu Co152,153 a.3 hang ve thua * ghi so theo so thuc nhap No 152,153 No 133 Co 3381: so thua Co 111,112,331 • su ly so thua ++ mua lai No 3381 No 133 Co 111,112,331 ++ tra lai No 3381 Co 152.153 • ghi so theo hoa don no 152,153 no 133 co 111,112,331 so thuia sem nhu du ho: no 002 • su ly ++mua lai No 152,153: so thua No 133
  5. Co 111,112,331 Hoav ghi don Co 002 b/ hang ve nung hoa don chua ve *uoi thang hang van chua ve no 152,153 co 331( gia tam tinh) *thang sau hang ve nhung gia khac Cach 1:dung but toan do No 152,153 Co 331 Ghi lai: no 152,153 No 133(hoa don) Co 111,112 Cach 2: Neu :gia hd>gia tam tinh But toan bo sung; Neu gia hd< gia tam tinh ++but oan do No 152.153( so chenh lech) No 133 Co 331 *hang ve du No 133 Co 331 c/hoa don ve nhung hang chua ve *uoi thang hang vanchua ve no 151 no 133 co 111,112,331 thang sau hang ve neu du; no 152,153 co 151 neu thieu: a/theo pp so thuc nhan no 152,153:o thuc no 1381:o thieu co 151 b/ theo pp hdon no 152,153:hoa don co 151 no 1381 co 152,153 neu thua
  6. a/ so thuc nhap no 152,153:o thuc nhan co 381:o thua co151 b /pp hoa don no 152,153 co 151 so thua du ho:;no002 1.2 nhap khau no 152.153 co 111,112,331 co3333:thue xnkhau so thue duoc khau tru: +pp khau tru No 133 Co 33312 +pp tt No 152,153 Co 33312 1.3/chi phi thu mua No 152,153 No 133 Co 111,112,331 1.0 tra tien van chuyen dum nguoi ban No 138 Co 111 1.4/ chiet khau thanh toan No 111,112,331 Co 515 1.5/hang giam gia No 111,112,331 Co 152,153 Co 133 2/nhap kho vl ccdc gop von lien doang No 152,153( gia danh gia lai) Co 411 3/ duoc bieu tang No 152,153 Co 711 4/ nhan gop vioan gop ;ien doanh No 152,153 Co 128,221,222,223,228 5/ nhap kho san xuat dung khong het No 152 Co 621
  7. 6/ phe lieu thu hoi tu san xuat No 1528 Co 621/154 7/ phe lieu tthu hoi tu thanh ly ti san co dinh No 1528 Co 711 4 / hach toan xuat khho vl 1/ xk san xuat san pham No 621,641,642,627 Co 152 b/ vl x dung khong het *nhap lai kho No 152 Co 621,641,642,627 *de lai phan suong No 621,627 Co 152:ghi am *sang thang sau No 321,327 Co 152:ghi binh thuong 2/ xuat vl ban a/ ban binh thuong • phan anh gvhb no 632 co 152 • so tien thu nve no 111,1120,331 co 511 co 3331 b/ xuat ban vl kem pham chat *gia thuc te xuat No 811 Co 152 *so tien thu ve No 111,112,331 Co 711 Co 3331 c/ xuat vl di chuyen noi bo • don vi xuat no 136 co 152 • don vi nhap no 152 co 336 4/xuat vl gop von- cho vay muon tam thoi a/ gop vom co so dong kiem saot
  8. • lo no 222;gia dg lai no 811:lo co 152:gia xk • lai no 222:gia dg lai co 152:gia xk co 3387: lai dn khac co 711:lai dn b/ dau tu cong ty lien ket *lo No 223 No 811 Co 152 *lai No 223 Co 152 Co 711 c/xuat vl cho vay muon no 1388,1368 co 152 5/ xuat kho vl tra cho cac ben lien doanh, lien ket No 411:gia dgia No 811:lo Co 152:gia xk Co 711: lai 5/ hach toan xk ccdc 1/ phan bo 1 lan No 627/641/642 Co 153 2/ phan bo nhieu ky *mucpbgia tri ccdc=gt thuc te ccdc xuat dung/so lan phan bo **khi bao hong bao matccdc Gt ccdc phan bo lan cuoi=gt ccdc chua phan bo-tien boi thuong vay chat-fe lieu thu hoi a..phan bo 1 nam no 142/242:tongso tien can pb co 153 muc phan bo: no 627/641/642 co 142/242 b/ bao hong bao mat no 1528,111,112:gt fe lieu thu hoi no 1388,334:boi thuong vat chat no 627,641,642:gtccdphan bo lan cuoi co 142,242:gtccdc chua phan bo c/ xk ccdc cho thue
  9. *gia xkho no 142/242 co 153:gia thuc te *phan anh vao chip phi no 627 co 142/242 *phan anh so tuien thu ve no 111,112,331 co5113 co 3331 *khi het han cho thuedn nhan lai ccdc no 153 co 142/242:gt ccdc chua phan bo ,hua thu hoi 6/mot so truong hop khac 1/ vl ,ccdc thue ngoai che bien hoac tu che a/ketoan vl ccdc thue ngoai che bien a.1 xuat kho vl ccdc thue gia copng che bien 1/ no 154 Co 152.153 2/so tien phai tra No 154 No 133 Co 111,112,331 3/ chi phi phat sinh No 154 No 133 Co 111.112,331 4/ che bien nhap kho No 152,1536:so tien Co 154(nv1+nv2+nv3) b/ vl ccdc tu che bien 1/ can cu phieu xuat kho No 154 Co 152,153 2/ chi phi che bien phat sinh No 154 Co 334,338,214,111 3/ che bien ket thuc nhap kho No 152,153 Co 154(so tien= nv1 +nv 2) 2/vl ccdc thua thieu khi kiem ke a/ thua cach 1: can cu bien ban kiem ke 1/ No 152,153 Co 632: trong dinhmuc
  10. 2 No 152,153 Co 3381: ngoai dinh muc 3/ Khi su ly No 3381 Co711 Cach 2: can cu 1/ No 152,153 Co 3381 2/ Su ly No 3381 Co 632: trong dinh muc No 3381 Co 711: ngoaidinh mmuc b/ thieu cach 1: can cu bien ban kiem ke no 632:trong dm no 1381:ngoai dm co 152 *giai guyet No 334,1388:xac dinh duoc nguyen nhan No 632;khong xac dinh nn *can cu No 1381 Co 152,153 • su ly no 632:trong dm no 334.1388.632:ngoai dm co 1381 3/ dang gia lai vl ccdc a/ gt vlccdc tang no 152,153 co 412:khoang chenh lech b/ gt ccdc giam no 412 co 152,153: c/ su ly khoang chennh lech • khoang tang no 412 co 411 • khoang giam no 411 co 412
  11. 4/ du phong giam gia hang ton kho 1/ trich lap khoang u phong No 632 Co 159 2/ cuoi ky ke toan nam sau a/ khoang trich lap = khoang giam gia b/ khoang phai trich lap>khoang du phong no 632 co 159 c/ khoang phai trich lap< khoang du phong no 159 co 632 0000/ truong hop dac biet

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