INDEX

PREFFACE

PART I

GENERAL THEORY ON ACCOUNTING FOR PAYROLL AND DEDUCTIONS FOM EMPLOYEES’ SALARIES 1

I-BASIC FEATURES OF PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARIES 1

1.Concept, features and the useful of payroll and deductions from employees’ salaries 1

1.1.Concept on salary 1

1.2.Deductions form employees’ salary 1

1.2.1.Social insurance fund 1

1.2.2.Health insurancce fund 2

1.2.3.Trade fees 2

2.Payroll funds and payroll regulations 3

2.1.Payroll funds 3

2.2. Salary system 4

2.2.1.Salary by hours 4

2.2.2.Salary by product 5

2.2.3.Other types of salary 7

II-CONTENTS OF PAYROLL ACCOUNTING AND DEDUCTIONS FROM SALARY 7

1.Contents of payroll accounting 7

1.1.Vouchers in use 7

1.2.Acounts in use 8

1.3.Methods of payroll accounting 8

2.Contents of deductions from employees’ salary 9

2.1.Vouchers and accounts in use 9

2.2. Accounts in use 10

2.3.Method of accounting for deductions from employees’s salaries 10

PART II

THE REALITY OF PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARIES IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORT-EXPORT COMPANY 15

I-AN OVERVIEW OF SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORT-EXPORT COMPANY 15

1.The formation and development of the company 15

2.Functions and primary missions of the company 15

3.The main features of the framework of organization 18

4.The main features of the company’s business activities 20

5.The main features of the company’s accounting system 20

5.1.Accounting system 20

5.2.Features of accounting task 23

II-THE MAIN FEATURES OF PAYROLL ACCOUNTING AND DEDUCTIONS FROM EMPLOYEES’ SALARY IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORT-EXPORT COMPANY 26

1.Payroll accounting 26

1.1.Contents of payroll acounting 26

1.2.Forms of paying salary 26

1.3.Vourchers used for computing payroll

1.4.Accounts used for computing payroll

1.5.Methods of computing payroll

2.Contents of deductions from emplyees’s salaries in the company 27

2.1.Contents of deductions from employees’s salaries in the company 27

2.2.Accounts used in the company

2.3.Book-keeping registers used in the company

2.4.Order of accounting for deductions from employees’s salaries in the company

PART III

SOME CONSTRUCTIVE IDEAS TO BETTER THE ACOUNTING FOR PAYROLL AND DEDUCTIONS FROM EMPLOYEES’ SALARIES IN SONG HONG CONSTRUCTION DEVELOPMENT AND IMPORT-EXPORT COMPANY 32

I-GENERAL COMMENTS ON ACCOUNTING FOR PAYROLL AND DEDUCTIONS FROM EMPLOYEES’S SALARIES 32

II-SHORTCOMINGS AND CONTRUCTIVES IDEAS TO MAKE GOOD PAYROLL ACCOUNTING’S SHORTCOMINGS 33

1.Shortcomings 33

2.Contructive idears to make good accounting’s shortcomings for payroll and deductions from employees’ salaries 34

CONCLUSION

REFERENC