General Overview of Hanoi Urban Environment Company.

Credit account 335: Expenses payable

- Actual leave salary payable in the month (or period)

Debit account 335

Have account 334

Salary, social insurance, health insurance and union fee accounting diagram

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Account 141,138 …

Account 334

Account 622,627,642

1

2

Account 335

Account 141,138 …

3

4

11

Account 431

5

111,112,511

TK

10

6

7

Account 111,112

9

8

Total payables to employees

reality

TK

1. Deductions from employee income.

2. Part included in production and business costs.

3. Actual leave salary to be paid (for seasonal production).

4. Advance deduction of leave salary (for seasonal production).

5. Bonus from Reward Fund.

6. Social insurance must be paid directly to employees.

7. Deduct KPCCĐ, social insurance, health insurance into expenses.

8. The amount of overpayments and expenses that are refunded or granted.

9. Pay union fees, social insurance, health insurance to the management agency and other expenses

union dues at the facility.

10. Payments to employees

11. Social insurance and health insurance contributed by employees.

34

Part II. Current status of salary accounting and salary deductions at Urban Environment Enterprise No. 4

i. General overview of MTDT factory No. 4

1. General overview of Hanoi urban environment company.

Company name: Hanoi Urban Environment Company.

Trading name: URBAN ENVIROMENT COMPANY.

Transaction office: 18 Cao Ba Quat - Ba Dinh - Hanoi. Phone: 8453982 - 8232565.

Business License: 109381.

Business lines:

- Collect, transport and treat waste in Hanoi city.

Inside.

- Management and operation of public sanitation works.

- Design, repair and manufacture specialized vehicles.

- Design of environmental sanitation works, construction, renovation and repair

Environmental works, services for urban environmental work.

Hanoi Urban Environment Company is a State-owned enterprise established under Decision No. 2183/QD-TCCQ dated October 29, 1991 of Hanoi People's Committee and was converted into a State-owned enterprise operating in public services since December 1, 1997 under Decision No. 4219/QDUB dated November 1, 1997 of Hanoi People's Committee. Currently, the company is a member unit under Hanoi Department of Transport and Public Works.

2. General overview of environmental enterprise number 4.

Trading name: Urban Environment Enterprise No. 4.

Address: No. 56, Lane 212, De La Thanh Street - Dong Da - Hanoi. Phone: 8516819.

Urban Environment Enterprise No. 4 was established under the decision of the Director of the Hanoi Department of Transport and Public Works, approved by the Hanoi People's Committee. Urban Environment Enterprise No. 4 is a unit under the direct management of the Hanoi Urban Environment Company, assigned the task of transporting and cleaning up the areas of Dong Da and Thanh Xuan districts:

- Organize the collection and transportation of waste in 32 wards of 2 districts: Dong Da (including 21 wards) and Thanh Xuan (including 11 wards), according to city regulations to the city's waste treatment site, ensuring all requirements for cleanliness according to the company's instructions and customer contracts.

- Transport waste according to the company's production and business plan.

- Service, clean, and regularly maintain the public restrooms (

according to the Company's planning points).

- Implement Service Contract: Collect and transport garbage (by rudimentary and mechanical vehicles) to Nam Son garbage treatment site.

- Coordinate with local authorities and relevant social organizations in the area to propagate, mobilize and guide people to strictly implement regulations on environmental sanitation order.

- Organize collection of sanitation services according to the regulations of the City People's Committee (serve people, collect garbage, collect fees) under the authorization of the Company Director.

- Carry out ad hoc tasks assigned by the Company.

As a basic economic unit serving public interests, MTDT Enterprise No. 4 is allowed to account for internal expenses according to the Contract Business method, open a specialized account at the Bank and have its own seal according to State regulations, and perform tasks assigned by the Company Director.

At the same time, MTDT Enterprise No. 4 is a collective of workers, exercising their rights and obligations as masters in managing, implementing and inspecting the implementation of socio-economic policies of the Party and State, and is a place to organize social life and activities.

2.1 Operating principle:

The enterprise operates under the leadership of the Party Committee, the Company Director, the Enterprise Director, under the direct management of Hanoi MTDT Company, and the unified management of the State in terms of law.

The enterprise is organized and managed under the 1-head regime, on the basis of implementation.

collective ownership of workers

MTDT Enterprise No. 4 has incomplete legal status and performs internal accounting within Hanoi MTDT Company according to the regulations of the Company Director, properly resolving the relationship between social interests, collective interests and employee interests - in which employee interests are the direct driving force.

The Enterprise coordinates with local authorities and relevant State management agencies in maintaining environmental order and implementing State policies and laws.

The enterprise is under the direction of Hanoi MTDT Company for inspection guidance.

Inspect and control the implementation of plans and obligations to the State.

2.2 Organizational structure:

The labor collective at the Enterprise includes all workers who regularly work at the Enterprise with the common goal of production labor, aiming to improve hygiene quality.

Total number of officers and employees currently working at the Factory

The company has 680 employees. Of which:

Office block: 34 people.

Manual collection block: 555 people.

Mechanical collection block: 91 people.

MTDT Enterprise No. 4 is organized and operates according to the following diagram:

Deputy Director in charge of fleet

Deputy Director in charge of production and business

Hanoi MTDT Company

Director of MTDT Factory No. 4

Department of Science and Technology

KTGS Department

TC - KT Department

TC - HC Department

Bch

pair of cars

Collection team + VSCC

Fleet

2.3. Functional departments in the enterprise:

1. Finance and accounting department : Advise the director on financial and accounting work; ensure the balance of the enterprise's financial resources and revenue and expenditure according to principles; promptly meet all financial needs of the enterprise.

2. Administrative organization department : Is a professional department that advises the director on production organization, labor management, facilities management, health care for employees and property preservation, maintaining security, order and social safety.

3. Material planning department: Is a professional department that advises the director on material and technical planning.

4. Inspection and supervision department : Is a professional department that supervises and inspects the implementation of technological processes and labor regulations of the company in ensuring environmental hygiene in the area under the management of the enterprise.

5. Fleet Operations Office : Performs waste transportation tasks

by machinery according to the production and business plan of the enterprise assigned by the company.

2.4. The enterprise's operating results in 2000.

- The enterprise has been supplemented with sanitation maintenance areas in the two districts, especially in collective housing areas, alleys, and urbanized residential areas; streets and intersections have been renovated to ensure sanitation maintenance quality in the area. In 2000, an additional 2.181km of streets and alleys were put into maintenance.

- Strengthen the collection and transportation of waste, coordinate with the People's Committees of the two districts to conduct many general cleaning campaigns to collect and transport all waste accumulation points in alleys and the banks of the To Lich River with a volume of 1,110.64m3 .

- Ensure daily sanitation on the streets assigned by the company. In addition, the factory also strengthens sanitation maintenance work, collects garbage and trash cans on the streets and residential areas, ensuring the streets are always clean.

- Maintain and clean public toilets managed by the company to meet the people's hygiene needs. Organize inspections, plan and make minor repairs to public toilets.