Table 2.3
QUANG NINH SEAFOOD EXPORT JOINT STOCK COMPANY 2
Road 10 - Yen Giang - Yen Hung - Quang Ninh
BOOK RECORDING DOCUMENTS
Number: 12 - 205
December 20, 2010
Unit: VND
Abstract
Account number | Amount | Take note uncle | ||
In debt | Have | |||
1 | 2 | 3 | 4 | 5 |
Exporting Barracuda for production | 621 | 152 | 81,250,000 | |
Add | 81,250,000 | |||
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Attached ..01...original documents
December 20, 2010 | |
Founder | Chief Accountant |
(Signature, full name) | (Signature, full name) |
(Source: Accounting Department - Quang Ninh Seafood Export Joint Stock Company 2)
*/ General accounting
+/ Books used: Summary table of direct material costs, ledger account 621
+/ User account:
To account for direct material costs, accountants use account 621 - "Direct material costs". Account 621 is opened for each object that collects production costs and has the following structure:
Debit : Value of raw materials and supplies used directly for manufacturing products or providing services during the accounting period.
The party has :
- Transfer the actual value of raw materials and supplies used for product manufacturing during the period to the cost accounting account.
- Reflects the value of unused raw materials and supplies returned to the warehouse.
- Transfer of direct material costs exceeding normal levels. Account 621 has no ending balance.
At the end of the month, based on the production and business cost book opened for each separate product, the accountant prepares a Summary Table of direct material costs. From the accounting vouchers, enter into the general ledger account 621.
Graduation thesis
Table 2.4
QUANG NINH SEAFOOD EXPORT JOINT STOCK COMPANY 2
Road 10 – Yen Giang – Yen Hung – Quang Ninh
SUMMARY TABLE OF DIRECT MATERIALS COSTS
Account: 621
December 2010
STT
Product Name | Main material | Auxiliary materials | Fuel | Total | |
1 | Mackerel cut into pieces | 331,888,800 | 25,486,400 | - | 357,375,200 |
2 | Barracuda Fillet | 81,250,000 | 9,358,700 | - | 90,608,700 |
3 | A1 Pisco Shrimp | 45,500,000 | 6,910,000 | - | 52,410,000 |
4 | Cootal head squid | 100,447,000 | 11,922,300 | - | 112,369,300 |
…………. | … | … | - | … | |
Add | 845,597,400 | 90,158,200 | - | 935,755,600 |
Quang Ninh, December 31, 2010
(Signature, full name)
ManagerChief Accountant (Signature, full name) | The chartist (Signature, full name) |
(Source: Accounting Department - Quang Ninh Seafood Export Joint Stock Company 2)
Student: Tran Thi Bich Ngoc – Class QT1103K59
Table 2.5
QUANG NINH SEAFOOD EXPORT JOINT STOCK COMPANY 2
Road 10 - Yen Giang - Yen Hung - Quang Ninh
LEDGER
Year 2010
From December 1, 2010 to December 31, 2010
Account: Direct material costs Account number: 621
Unit: VND
Day
month of recording
Accounting vouchers | Interpretation | Account Number opposite to application | Amount | Note | |||
Number | Day month | In debt | Have | ||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
Opening balance | |||||||
Number of occurrences during the period | |||||||
............... | |||||||
12/20 | 12-205 | 12/20 | Exporting Barracuda for service manufacture | 152 | 81,250,000 | ||
12/20 | 12-206 | 12/20 | Export of auxiliary materials Barracuda fillet production | 152 | 9,358,700 | ||
............ | |||||||
12/31 | 12-267 | 12/31 | Transfer of raw materials Barracuda fillet production | 154 | 90,608,700. | ||
..... | ......... | ……. | …… | ||||
Add the generated numbers | 935,755,600 | 935,755,600 | |||||
Closing balance | |||||||
December 31, 2010
Bookkeeper Chief Accountant Director
(Signature, full name) (Signature, full name) (Signature, full name, seal)
(Source: Accounting Department - Quang Ninh Seafood Export Joint Stock Company 2)
Diagram 2.7: Accounting for direct material costs of barracuda fillets
Account 152 Account 621
90,608,700
90,608,700
Export of materials for producing barracuda fillets
2.2.1.3.2. Direct labor cost accounting
*/ Detailed accounting
+/ Documents and books used: timesheets, salary payment sheets, salary allocation sheets and salary deductions, production and business cost books for account 622, accounting documents, ...
+/ Detailed accounting content of direct labor costs:
At Quang Ninh Seafood Export Joint Stock Company 2, the following two forms of salary are applied:
- Product salary : to promote production development and encourage working spirit, enterprises apply this form of salary payment to direct production departments in workshops. Product salary is calculated based on the completed work volume and product salary unit price.
Calculation formula:
ITTSX
Salary of 1= | Unit price of product salary x product (whole team produces) | x | Actual number of working days Worker |
Number of working days (whole team) |
- Time wages : this form is applied to indirect labor such as management staff, workshop staff... Time wages are calculated as follows:
Salary coefficient | x | Basic salary | Number of working days practical work |
Salary | = | x | |
26 |
In addition to hourly and piece-rate wages, workers also receive other allowances such as: Responsibility allowance (for workers)
management work), hazardous allowance (for workers working in toxic environments), allowances such as; 3rd shift allowance, overtime allowance.
In addition, the Company also deducts social insurance, health insurance, union funds, and unemployment insurance according to regulations:
Social insurance deduction into production and business expenses = 16% x basic salary. Health insurance deduction into production and business expenses = 3% x basic salary. Unemployment insurance deduction into production and business expenses = 1% x basic salary.
Deduct KPCĐ into production and business costs = 2% x (main salary + allowance)
The Company's salary calculation is carried out as follows: Every month, the labor and salary organization department bases on the confirmation slip or completed work, combined with the product acceptance slip reported by the workshop to calculate the salary for direct production workers. At the same time, based on the timesheet and overtime slips, extra shifts to calculate the salary for production workers.
On that basis, the accountant makes a salary payment table for workshops and departments and proceeds to deduct social insurance, health insurance, union funds, and unemployment insurance according to the prescribed rate, then enters the accounting book, makes a salary allocation table and salary deductions.
QUANG NINH SEAFOOD EXPORT JOINT STOCK COMPANY 2
Road 10 - Yen Giang - Yen Hung - Quang Ninh
SALARY ALLOCATION TABLE AND SALARY DEDUCTIONS
December 2010
TT
Credit Account Target audience | Account 334 Payable to workers | Account 338 Other payables | Total | |||||||
Wage | Other items | Total Credit Account 334 | Social insurance | Health insurance | Social Insurance | KPCĐ | Total Credit Account 338 | |||
1 | Account 622 | 93,648,000 | 2,125,000 | 95,773,000 | 14,983,680 | 2,809,440 | 936,480 | 1,915,460 | 20,645,060 | 116,418,060 |
- Barracuda fillet - A1 Pisco Shrimp ………… | 9,875,400 5,019,200 ………… | 204,000 114,000 ………. | 10,079,400 5,133,000 ……… | 1,580,064 803.072 ……… | 296,262 150,576 ……… | 98,754 50,192 ……… | 201,558 102,660 ……… | 2,176,638 1,106,500 …… | 12,256,038 6,239,500 ………. | |
2 | Account 627 | 18,645,300 | 341,500 | 18,986,800 | 2,983,248 | 559,359 | 186,453 | 379,736 | 4,108,796 | 23,095,596 |
………. | ………. | …….. | ………. | ……. | …….. | …….. | …….. | ……… | ……… | |
Add | 188,019,765 | 6,745,182 | 194,764,974 | 30,083,162 | 5,640,593 | 1,880,197 | 3,895,299 | 41,499,251 | 236,264,225 | |
December 31, 2010
(Signature, full name)
ManagerChief Accountant (Signature, full name) | The chartist (Signature, full name) |
(Source: Accounting Department - Quang Ninh Seafood Export Joint Stock Company 2)
Road 10 – Yen Giang – Yen Hung – Quang Ninh
QUANG NINH SEAFOOD EXPORT JOINT STOCK COMPANY 2Form No. S02a-DN (Issued under Decision No. 15/2006/QD/BTC dated March 20, 2006 of the Minister of Finance) |
PRODUCTION AND BUSINESS COST BOOK
Account: 622 – Direct labor costs Workshop name: Production workshop Product and service name: Barracuda fillet
December 2010
Document
Interpretation | TK opposite application | Total amount | Divide | ||||
SH | NT | In debt | Have | Wage | Salary deduction | ||
Beginning balance | |||||||
BPB salary | 12/31 | Salary must be paid to direct production workers | 334 | 10,079,400 | 10,079,400 | ||
BPB salary | 12/31 | Salary deductions | 338 | 2,176,638 | 2,176,638 | ||
PKT02 | 12/31 | Raw material inventory to calculate cost price | 154 | 12,256,038 | |||
Co-arising | 12,256,038 | 12,256,038 | 10,079,400 | 2,176,638 | |||
Closing balance | |||||||
December 31, 2010
(Signature, full name)
ManagerChief Accountant (Signature, full name) | The chartist (Signature, full name) |
(Source: Accounting Department - Quang Ninh Seafood Export Joint Stock Company 2)