Chuyên Đề Định khoảng kế toán tiền

Định khoảng kế toán tiền

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
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
No 335
Co622
So tt<so thuc te.truch thieu.trich them
No 622
Co 335