Salary allocation table and salary deductions
Schedule 4
KHTSCD Table
Electricity and water bills
NKCT No. 1,
number 5
Diagram 2.2.3: General production cost document circulation process:
Warehouse delivery note | |||
Material and equipment allocation table No. 2 | |||
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NKCT No. 7
Ledger 627
2.3.3.4. Accounting method
For material and tool costs, accounting and recording are the same as for raw material costs:
+ First, the accountant makes table number 3 (Table of cost calculation of raw materials and construction equipment)
+ Based on table 3 and warehouse delivery note (PXK form as table 07), create a tool and equipment cost allocation table. (Record data in Allocation Table 2 - created above)
Collect salary data and deductions of the factory management department :
(CPNCTT allocation table):
Salary and salary deductions as presented
in part
Debit account 6271: 31,027,968 VND
Credit account 334: 22,958,400 VND
Credit account 338: 8,069,568 VND
For fixed asset depreciation costs:
Based on the 2013 depreciation calculation and allocation table set up at the beginning of the year, calculate detailed depreciation for each type of asset. (Depreciation calculation and allocation table).
From the depreciation allocation table, we have the depreciation amount to be deducted in July 2013 at the production workshop as:
Annual depreciation 199,714,068
Monthly depreciation = = =16,642,839 VND
12 12
Accounting: Debit account 6274: 16,642,839 VND
Credit account 214: 16,642,839 VND
Graduation thesis Supervisor: Duong Thi Le Thuy
Table 21:
2013 DEPRECIATION ALLOCATION AND CALCULATOR
(Effective from 01/01/2013)
Unit: VND
STT
Target | Depreciation rate % | Original price | Depreciation amount | Account 627 | Account 641 | Account 642 | ||||
1 | a. Depreciation increased during the year b.Depreciation amount decreased during the year c. Depreciation amount must be this year's quote | 9,937,751,607 | 215,324,918 | 199,714,068 | 163,707 | 15,447,143 | ||||
2 | Houses, buildings | 3,187,100,783 | 17,106,707 | 14,364,000 | 163,707 | 2,579,000 | ||||
3 | Machinery and equipment | 3,492,635,746 | 106,187,068 | 106.185.068 | ||||||
4 | Means of transport | 375,982,143 | 9,174,143 | 9,174,143 | ||||||
5 | Other fixed assets | 131,162,935 | 3,694,000 | 3,694,000 | ||||||
6 | Home product | display | display | product | 1,230,870,000 | |||||
7 | Intangible assets (advantages) business) | 1,520,000,000 | 79,165,000 | 79,165,000 | ||||||
Student: Nguyen Thi Nhu Quynh 59
Outsourcing service costs:
After receiving the invoice for purchased services (electricity, water), the Accountant will proceed to enter NKCT book number 5 (Credit 331).
Table 22: Electricity bill. (Actual data July 2013)
Symbol AC/2007T
Number 0103084
VAT ELECTRICITY BILL
(Copy 2: Delivered to customer) July 2013
Sales unit: Electricity Company 3 - Thua Thien Hue Electricity, Nam Song Huong branch
Address: 101 Phan Dinh Phung, Hue city
Account: 102010396925 - Industrial and Commercial Bank
Phone: 054.210207 Tax code: 0410203454
Customer name: Thong Nhat Auto Mechanical Joint Stock Company
Address: 38 Ho Dac Di Meter number: 085952
Customer code: 0121614 Tax code: 3691245801
New Index
Old index | Power consumption receiver | Unit price | Total amount | |
149,214 | 128,996 | 20,218 | 1,500 | 30,327,272 |
Add: VAT rate: 10% Total payment: | 30,327,272 | |||
3,032,727.2 | ||||
33,360,000 | ||||
Amount in words: (Thirty-three million three hundred sixty thousand dong even).
Table 23: Water bill (actual data July 2013)
WATER BILL
(Copy 2: Delivered to customer) From June 28 – July 28
Customer: Thong Nhat Auto Mechanical Joint Stock Company Address: 38, Ho Dac Di, Hue city
Tax code: 3691245801 – Industrial and Commercial Bank
New Index
Old index | Number of m3 consumed | ||
4,462 | 3,656 | 806 | |
Usage (m3) | Unit price (VND/m3) | Total amount | |
806 | 4,051 | 3,265,080 | |
Add: VAT 10% Total payment: | 3,265,080 | Manager | |
326,580 | |||
3,591,588 | |||
Other cash expenses: Record in NKCT No. 1 (Credit account 111).
Payment voucher sample: (Actual data July 2013)
Unit: Thong Nhat Auto Mechanical Joint Stock Company Address: 38, Ho Dac Di
Form No. 02-TT
(Issued under Decision No. 15/2006/BTC dated March 20, 2006 of the Minister of Finance)
PAYMENT VOUCHER
July 20, 2013 Book No.: 30
Number: 231 Debit: 6278, 133
Yes: 111
Recipient's name: Tran Thanh Xuan Address: Thua Thien Hue Petroleum Company
Reason for spending: Spending money to buy fuel for production in the factory
Amount: 1,509,200 VND. (In words): One million five hundred and nine thousand two hundred VND even.
Attached: 01 original document
July 20, 2013
Manager
Chief Accountant
Receiver
Founder
Treasurer
Table 24: Voucher journal number 05
Unit: Thong Nhat Auto Securities Joint Stock Company Form No. S04b1-DN
Address: 38, Ho Dac Di, An Cuu, Hue Issued under Decision No. 15/2006/QD-BTC dated March 20, 2006 of the Minister of Finance.
DIARY ENTRY NO. 5
Credit account 331 - Payable to sellers July 2013
Unit: 1000 VND
STT
Supplier Name | Opening balance month | Credit 331, Debit Account… | Plus 331 | Debit 331, Credit Account… | Total Debt 331 | End of month balance | |||
In debt | Have | 627 | In debt | Have | |||||
1 | DL Company | 15,500 | |||||||
2 | Water company clean | 2,500 | |||||||
… | 19,343.85 | … | … | … | |||||
Add | |||||||||
Recorded on the date…month…year
Chief Accountant
July 31, 2013
Chief Accountant
(Signature, full name)
(Signature, full name)
(Signature, full name)
Monthly, collect data from the Schedules, allocation tables and NKCT of CPSX accounting and calculate the total product cost in Schedule No. 4. Table 25 : Schedule No. 4
OVERALL PRODUCTION COST SET
Unit: VND
Have
In debt
111 | 152 | 153 | 214 | 331 | 334 | 338 (2.3) | Total | |
6271 | 22,958,400 | 8,069,568 | 31,027,968 | |||||
6272 | 2,775,106 | 2,775,106 | ||||||
6273 | 2,834,200 | 2,834,200 | ||||||
6274 | 16,642,839 | 16,642,839 | ||||||
6277 | 18,000,000 | 18,000,000 | ||||||
6278 | 1,372,000 | 1,372,000 | ||||||
Total add | 1,372,000 | 2,775,106 | 2,834,200 | 16,642,839 | 18,000,000 | 22,958,400 | 8,069,568 | 72,652,113 |
Every day, based on original documents, the accountant creates a detailed book of production and business costs: 627. At the end of the month, summarize the production and business costs book 627.
Table 26: Production and business cost book 627
At the end of the month, the general accountant prepares and records in NKCT No. 7, summarizing the production and business costs of the period.
Table 27: Voucher Journal No. 7
Unit: Thong Nhat Auto Mechanical Joint Stock Company Form No. S36-DN
Address: 38, Ho Dac Di, Hue (Issued under Decision No. 15/2006/QD-BTC dated March 20, 2006 of the Organizing Committee)
PRODUCTION AND BUSINESS COST BOOK
(For accounts 621, 622, 627, 154, 631, 641, 642, 142, 242, 335, 632)
-Account: 627
-Factory name:
-Product and service name: 29-seat passenger car
Date of entry | Document | Interpretation | TK opposite to application | Split Account Debit | ||||||||
Number | Date | Total amount | Divide | |||||||||
153 | 152 | 111 | 331 | 214 | 334 | 338 | ||||||
A | B | C | D | E | 1 | 2 | 3 | 4 | 5 | 6 | 7 | |
Opening balance | ||||||||||||
Number of occurrences during the period | ||||||||||||
09/07 | PXK 426 | 09/07 | Export CCDC (allocation) one time) for PX management | 153 | 2,834,200 | 2,834,200 | ||||||
13/7 | PXK 427 | 13/07 | Export of materials for repairing fixed assets | 152 | 2,775,106 | 2,775,106 | ||||||
20/07 | Contract 002167 | 20/07 | Buy fuel for production | 111 | 1,509,200 | 1,509,000 | ||||||
30/07 | Contract 0103084 | 30/07 | Electricity and water bills payable to suppliers | 331 | 18,000,000 | 18,000,000 | ||||||
30/07 | BKHTSC Đ | 30/07 | Depreciation of fixed assets in PXSX | 214 | 16,642,839 | 16,642,839 | ||||||
30/07 | BPBTL | 30/07 | Salary payable to employees | 334 | 22,958,400 | 22,958,400 | ||||||
30/07 | BPBTL | 30/07 | Salary deductions | 338 | 8,069,568 | |||||||
Total number of transactions during the period: | 72,652,113 | 2,834,200 | 2,775,106 | 1,509,200 | 18,000,000 | 16,642,839 | 22,958,400 | 8,069,568 | ||||
Credit Account: 627 | 154 | 72,652,113 | ||||||||||
End of month balance: | ||||||||||||
Unit: VND
This book has 01 page, numbered from page 01 to page 01. Date of opening book: 07/07/2013
July 31, 2013
Chief Accountant