MINISTRY OF FINANCE
ACADEMY OF FINANCE
----------------------------------
Student: NGUYỄN THỊ HOA
Group: CQ54/51.02
GRADUATION THESIS
Topic:
ACCOUNTING FOR PAYROLL AND PAYROLL
DEDUCTIONS AT THIEN UNG SERVICES
TRAINING COMPANY LIMITED
Major : English for Finance and Accounting
Student code : 165D2202010048
Supervisor : MSC. Cao Phuong Thao
Ha Noi - 2020
, Academy of Finance Graduation
Thesis
DECLARATION
I guarantee that this thesis is my own work and it is my own experience in the
training time.
The data and results described in the thesis are exact and it originate from the actual
situation of the practice company.
Hanoi, 16th February, 2016
Student
Nguyễn Thị Hoa
Student Nguyen Thi Hoa 2 Group: CQ54/51.02
, Academy of Finance Graduation
Thesis
ABSTRACT
New In the current period, the trend of integration and globalization of the world
economy takes place, enterprises in general are under pressure of competition by
other country. Therefore, in order to increase the integration process and improve
the efficiency of the production and business activities, businesses need to find
effective working methods. The important goal of a business is to maximize profits.
The profit earned by a business depends on both objective and subjective factors.
Payroll regime is also an importance factors that company should focus on, so this
thesis would make clear this issue.
This study is about the regime of wages and bonuses at THIEN UNG SERVICE
TRAINING COMPANY LIMITED. First, the main purposes are providing deep
understanding about salaries, bonuses, insurances defines their theories and the
important of paying salary for their employee and the necessary of the payroll
accountant. Next, it will consider the applications, the achievements and limitations
of payroll regime at THIEN UNG SERVICE TRAINING COMPANY LIMITED, as
an illustration for the academic background. Finally, there are many proposals and
solution for the company to improve their payroll accounting regime. In conclusion,
this study would have a part in improving the regime of payment of salaries, wage,
bonuses and insurances at the company. Hopefully, the adjustment could help
company get a better payroll regime in the future, and it also would be a great
reference for other company
Student Nguyen Thi Hoa 3 Group: CQ54/51.02
, Academy of Finance Graduation
Thesis
ACKNOWLEDGEMENTS
Firstly, I would like to express sincere thanks to Academy of Finance (AOF) for
giving me opportunity to study and research my into educational reality
I do not know how to express my appreciation to Ms. Cao Phuong Thao, my
supervisor, who gives valuable advice, perceptive comments as well as her
enthusiasm supports and careful supervision.
I really appreciate all my lecturers at the Academy of Finance for their assistances,
directions and encouragement, it is main factor for me to complete excellently the
study of educational reality.
I have furthermore to thank for the help of THIEN UNG SERVICES TRAINING
COMPANY LIMITED and people in the company who give me opportunity to
practices in the company in the pastime
Especially, my friends from Foreign Languages also supported me in my thesis, I
would like to thank them for all their support and suggestion. I also would like to
give my thanks to my beloved family crating motivation for me to complete my
graduation thesis.
Finally, because of limitation of time and knowledge, my mistakes are unavoidable,
so I wish to have more opportunities. I also wish to receive more contribution and
suggestion to get a better project.
Student Nguyen Thi Hoa 4 Group: CQ54/51.02
ACADEMY OF FINANCE
----------------------------------
Student: NGUYỄN THỊ HOA
Group: CQ54/51.02
GRADUATION THESIS
Topic:
ACCOUNTING FOR PAYROLL AND PAYROLL
DEDUCTIONS AT THIEN UNG SERVICES
TRAINING COMPANY LIMITED
Major : English for Finance and Accounting
Student code : 165D2202010048
Supervisor : MSC. Cao Phuong Thao
Ha Noi - 2020
, Academy of Finance Graduation
Thesis
DECLARATION
I guarantee that this thesis is my own work and it is my own experience in the
training time.
The data and results described in the thesis are exact and it originate from the actual
situation of the practice company.
Hanoi, 16th February, 2016
Student
Nguyễn Thị Hoa
Student Nguyen Thi Hoa 2 Group: CQ54/51.02
, Academy of Finance Graduation
Thesis
ABSTRACT
New In the current period, the trend of integration and globalization of the world
economy takes place, enterprises in general are under pressure of competition by
other country. Therefore, in order to increase the integration process and improve
the efficiency of the production and business activities, businesses need to find
effective working methods. The important goal of a business is to maximize profits.
The profit earned by a business depends on both objective and subjective factors.
Payroll regime is also an importance factors that company should focus on, so this
thesis would make clear this issue.
This study is about the regime of wages and bonuses at THIEN UNG SERVICE
TRAINING COMPANY LIMITED. First, the main purposes are providing deep
understanding about salaries, bonuses, insurances defines their theories and the
important of paying salary for their employee and the necessary of the payroll
accountant. Next, it will consider the applications, the achievements and limitations
of payroll regime at THIEN UNG SERVICE TRAINING COMPANY LIMITED, as
an illustration for the academic background. Finally, there are many proposals and
solution for the company to improve their payroll accounting regime. In conclusion,
this study would have a part in improving the regime of payment of salaries, wage,
bonuses and insurances at the company. Hopefully, the adjustment could help
company get a better payroll regime in the future, and it also would be a great
reference for other company
Student Nguyen Thi Hoa 3 Group: CQ54/51.02
, Academy of Finance Graduation
Thesis
ACKNOWLEDGEMENTS
Firstly, I would like to express sincere thanks to Academy of Finance (AOF) for
giving me opportunity to study and research my into educational reality
I do not know how to express my appreciation to Ms. Cao Phuong Thao, my
supervisor, who gives valuable advice, perceptive comments as well as her
enthusiasm supports and careful supervision.
I really appreciate all my lecturers at the Academy of Finance for their assistances,
directions and encouragement, it is main factor for me to complete excellently the
study of educational reality.
I have furthermore to thank for the help of THIEN UNG SERVICES TRAINING
COMPANY LIMITED and people in the company who give me opportunity to
practices in the company in the pastime
Especially, my friends from Foreign Languages also supported me in my thesis, I
would like to thank them for all their support and suggestion. I also would like to
give my thanks to my beloved family crating motivation for me to complete my
graduation thesis.
Finally, because of limitation of time and knowledge, my mistakes are unavoidable,
so I wish to have more opportunities. I also wish to receive more contribution and
suggestion to get a better project.
Student Nguyen Thi Hoa 4 Group: CQ54/51.02
