1. Voucher No. 55, withdraw HMKP to enter cash fund in June Debit account 111: 84,616,000
Credit account 461: 84,616,000
At the same time, reduce KPHĐ: Debit account 008: 84,616,000
2. Voucher No. 87, June salary payment: Debit account 334: 84,616,000
Credit account 111: 84,616,000
3. Voucher No. 56, tuition fee collection: Debit account 111: 9,000,000
Credit account 511: 9,000,000
At the same time, increase NKPHĐ: Debit account 511: 9,000,000
Credit account 461: 9,000,000
4. Voucher No. 57, collecting rental fee for June: Debit account 111: 7,000,000
Credit account 511: 7,000,000
At the same time, increase NKPHĐ: Debit account 511: 7,000,000
Credit account 461: 7,000,000
5. Voucher No. 89, payment of business trip allowance for June: Debit account 661: 1,000,000
Credit account 111: 1,000,000
6. Voucher No. 90, purchase of VTVP in June: Debit account 661: 188,500
Credit account 111: 188,500
7. Voucher No. 92, payment for June work: Debit account 661: 1,400,000
Credit account 111: 1,400,000
8. Document No. 93, computer software upgrade:
Debit account 661: 200,000
Credit account 111: 200,000
9. Voucher No. 94, professional expenses: Debit account 661: 1,497,500
Credit account 111: 1,497,500
10. Voucher No. 95, June student bonus; Debit account 661: 2,000,000
Credit account 111: 2,000,000
11. Voucher No. 96, payment for coal purchase in June: Debit account 661: 220,000
Credit account 111: 220,000
12. Voucher No. 98, June photography expenses Debit account 661: 36,000
Credit account 111: 36,000
13. Voucher No. 100, other expenses in month 6: Debit account 661: 3,032,600
Credit account 111: 3,032,600
14. Document No. 102:
- Pay tuition fees to the treasury: Debit account 112: 2,520,000
Credit account 111: 2,520,000
- Deposit construction money into the treasury: Debit account 112: 9,000,000
Credit account 111: 9,000,000
- Deposit investment capital into the treasury: Debit account 112: 8,070,000
Credit account 111: 8,070,000
15. Voucher No. 58, unspent advances are returned to the cash fund: Debit account 111: 410,000
Credit account 312: 410,000
2.2.2.3. Accounting for Bank and Treasury deposits
To account for bank and treasury deposits, accountants use account 112 - Bank and treasury deposits.
Uses:
This account is used to reflect the current amount and fluctuations of all types of money that the unit deposits at the Bank and Treasury (including Vietnamese currency, foreign currency, gold, silver, precious metals, and precious stones).
Do not write in this area
HMKP budget withdrawal paper …… Cash withdrawal
certified check
Established on June 30, 2006
Form No. 002-KB Number:
Recipient unit: Vinh Hung Secondary School Account name:
At the State Treasury: Ba Dinh - Hanoi
Part recorded by the State Treasury | ||||||
Debit account: ……………….. Credit account: ……………….. | ||||||
Name of the person receiving the money: Nguyen Thi Huyen Identity card number: Issued on: September 14, 1997 Place of issue: Hanoi Police | ||||||
Payment content | C | L | K | M | TM | Amount |
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Salary June 2006
-
-
84,616,000 | ||||||
Total: 84,616,000 | ||||||
Amount in words: (Eighty four million six hundred and sixteen thousand Dong) | ||||||
Date Month Year Unit receiving money Account Manager | Full payment received Signature and full name | Treasury B, NHB recorded on February 11 Chief Accountant, Director of Accounting Chief Accountant (Signature ) (Signature and seal) | ||||
Ministry (Department): Form No.: 312-h
Unit:
Deposit book
Place of opening transaction account Account number at deposit location Deposit type
Date of Entry
Document | Interpretation | Amount | Note | ||||
Number Effect | Ivory y | Send to | Draw | Existing | |||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
Opening balance | 1242300 | ||||||
June 30 | 91 | UNC money to buy photo ink | 560000 | ||||
97 | UNC water and electricity bills | 5908000 | |||||
98 | UNC newspaper subscription | 1100000 | |||||
102 | Pay tuition fees to KB | 2600000 | |||||
Pay construction money to KB | 8900000 | ||||||
Deposit PT to KB | 10000000 | ||||||
Add | 21500000 | 7568000 | 12731600 |
From the deposit book, we record the transactions in June 2006 of Vinh Hung Chi Secondary School as follows:
1. Voucher No. 91, authorization to pay for ink for photocopier: Debit account 661: 560,000
Have account 112: 560,000
2. Voucher No. 97, authorization to pay electricity and water bills: Debit account 661: 5,908,000
Credit account 112: : 5,908,000
3. Voucher No. 98, authorization to pay for newspaper purchase: Debit account 661: 1,100,000
Credit account 112: 1,100,000
4. Document No. 102:
- Pay tuition fees to the treasury:
Debit account 112: 2,600,000
Credit account 111: 2,600,000
- Deposit construction money into the treasury:
Debit account 112: 8,900,000
Credit account 111: 8,900,000
- Deposit PT money into the treasury:
Debit account 112: 10,000,000
Credit account 111: 10,000,000
Next we go to ledger account 112.
Ledger
2006
Account - Bank Deposit Number - 112
Day
month of recording
Document | Interpretation | Number Correspondent account | Amount | Note | |||
Number effect | Day month | In debt | Have | ||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
June 30 | 191 | June 30 | Opening balance | 1,242,300 | 560,000 | ||
June 31 | 197 | June 31 | UNC money to buy photo ink | 661 | 5,908,000 | ||
June 31 | 199 | June 31 | UNC electricity and water bill | 661 | 1,100,000 | ||
June 31 | 202 | June 31 | Pay tuition | 661 | 2,600,000 | ||
Deposit XD money into KB | 111 | 8,900,000 | |||||
Deposit money into KB | 111 | 10,000,000 | |||||
Add the generated numbers | 21,500,000 | 7,568,000 | |||||
Balance | 13,932,000 | ||||||
2.2.3 - Payment accounting.
2.2.3.1. Accounting payable to employees.
Accountants pay to employees using account 334 - "Payable to employees".
a) Uses:
This account is used to reflect the payment status with civil servants and public employees in administrative units regarding salaries and other payables. This account is also used to reflect the payment status with other subjects in the school such as students... regarding scholarships, living expenses...
Every month, the accountant bases on the number of employees in the month to calculate salaries and salary deductions. The payment of salaries to cadres and civil servants in the unit must be calculated specifically for each person. The unit must withdraw money from the treasury to pay salaries to employees in cash, all of whom must sign the salary payment sheet upon receipt.
The following is the salary payment table for December 2006 at Vinh Hung Secondary School. Salary and salary allowances, salary deductions are calculated as follows: Total salary = salary coefficient + position coefficient.
Total salary = salary scale + position allowance + preferential allowance (35%). Social insurance = (Salary scale + position allowance) x 5%.
Health insurance = (Salary + position allowance) x 1%.
There are currently two forms of salary calculation:
- Time based salary calculation
- Calculate salary by product
But because this is an administrative agency, the unit uses the time-based salary calculation method.
With this form, the staff with long working experience will have higher salary coefficient.
For example:
+ Principal Luu Thi Mai has a salary coefficient of 4.17 (due to over 25 years of work experience).
So Ms. Mai's basic salary is: 4.17 x 210,000 = 875,700 VND
In addition, Ms. Mai also enjoys the responsibility of being a vice principal - the responsibility coefficient is 0.15, so the responsibility salary is:
210,000 x 0.15 = 31,500 VND
So the total salary Ms. Mai receives is 875,700 + 31,500 = 907,200 VND
From the total salary + allowance, deduct 5% social insurance and 1% health insurance as follows: 5% social insurance: 907,200 x 5% = 45,360 VND
1% Health Insurance: 907,200 x 1% = 9,072 VND
Total of salary deductions and allowances 45,360 + 9,072 = 54,432 VND
In addition, Ms. Mai also participates in teaching so she receives 35% of teaching 907,200 x 35% = 317,520 VND
=> So Ms. Mai's total net salary is as follows: 907,200 - 54,432 + 317,520 = 1,170,228 VND
+ Ms. Hoa is an accountant with a salary coefficient of 2.86 (because she has only worked for 1 year). So her basic salary is as follows:
210,000 x 2.86 = 600,600 VND
Because she is just a civil servant, there is no position coefficient. Therefore, her salary remains the same at 600,600 VND.
From there, deduct 5% social insurance and 1% health insurance from salary as follows: 5% social insurance: 600,600 x 5% = 30,030 VND
1% VHYT: 600,600 x 1% = 6,006 VND
Because she is an accountant and does not teach, Ms. Hoa does not receive the 35% teaching salary. Therefore, her actual salary is:
600,600 - 19,530 - 6,006 = 570,570 VND
Regarding social insurance, the unit has deducted social insurance from teachers' salaries.
- For health insurance, it is different. After teachers receive their actual salary in cash (after deducting social insurance), the accountant will collect health insurance directly from the teachers.