KUNMARKETABLE CONSTRUCTION COMPANY MATH DUghNG

Bughc 01:

After both parties have signed the construction contract, based on the estimate: BHERNG TDriveNG HBELCHPVAhT LIEhof the project. Based on the material summary table compared with BHERNG NHAhP XUAhTTOHN WAREHOUSE See if there are any missing materials, then print them out and ask them to arrange, oversee the project, the project manager will monitor the project or you will follow up and contact them to get invoices for input materials as per the list, invoices and documents. Must be received before the date NGHIEhM WORKS COLLECTION , Purchase price of materials is lower than or equal to the price on the estimate in the table BHERNG TDriveNG HBELCHPVAhT LIEhU If it's higher, there's still a slight difference, otherwise it will be taken out during tax settlement

COMPARE TABLES TDriveNG HBELCHPVAhTTUh CINCUBATEADUgh MATH and BHERNG TDriveNG HBELCHPNHAhP XUAhTTOHN WAREHOUSE 

See if there are any missing materials that need to be taken for the project to get input invoices

Coughohmath kunmarketable maths:

Vaht liEhu

+Via warehouse: Raw materials purchased: cement, sand, stone, gravel, iron and steel……..

Chemistry dHeyn Dahu enter:

+Chemistry dHeyn buy vaho (Dahu in) contact doh < 20 millionEhununmarketableu pay bahng tiehnmuht : must be attached to payment slip + warehouse receipt + delivery note or delivery note from the seller + Payment request with photocopy and liquidation contract, if any.

+Chemistry dHeyn buy vaho (Dahu in) >20 millionEhu: must be attached to the accounting slip (or accounting slip) + warehouse receipt or delivery note or delivery note from the seller + Transfer request with photocopy and liquidation contract if any. .=> In the future, when transferring money, add: - When transferring money to pay the customer: Debit Notice + When transferring money: Payment order

Warehouse receipt + invoice + delivery or warehousing note from the seller + contract and contract liquidation photocopy if any + payment slip for payment in cash or check or payment if purchasing Debt + Payment order and other documents from another bank => stapled together into a set

Nunmarketableu nhahwarehouse: Nbelch 152,1331/ there are 111,112,331

+Coinaht thehcoinohng projects without going through warehouses: => invoice + delivery note or warehouse release from the seller + contract and contract liquidation photocopy if any + payment slip to be paid in cash or check or payment if buying Debt + Payment order and bank documents Other rows => staple together into a set

Nbelch Account 621.1331

Account 111,112,331

=> Cuohi period kunmarketablet chuyehn: Nbelch 154/ there are 621

Step 02: Based on inventory materials and input invoices for the project, make a delivery note

Coinahwarehouse: Warehouse delivery note + Material request form

Nbelch 621/ there are 152

=> At the end of the transfer period: Debit 154*/ credit 621

Base cstasis flyunmarketableu love cahYou do itunmarketableu coinaht warehouse for construction, mohi construction is mOht code 15401,15402,15403…….. deh track individual costs cincubateamohi project

When exporting materials, you will have to export details for the project, to collect costs for that project to track and calculate the cost for each project: 15401, 15402, 15403, you can rely on. BHERANALYSIS VAhTTUh then export materials for construction projects

+Materials in the estimate and actual construction may be different from the estimate. It may be a little higher or lower because in reality it is impossible to match 100% with the estimate and there will be a loss like a worker. damage or poor workmanship causing waste during construction. Don't let the difference be too much. If the difference is too high, the tax will pay this difference, including the labor cost if it is evenly larger. been discharged

-If the input materials are lower, it is due to good construction techniques and skills, reducing input costs => reducing costs => reducing capital costs => Profit when finalizing taxes is okay

-But if the output of input materials is higher than the estimate, then if you follow the correct accounting standards:

MOht is: eliminated from the beginning At the end of the year when finalizing taxes CIT This expense must be excluded. In the CIT finalization declaration, it is in section B4 of the annual final settlement declaration on HTKK software, expenses that cannot be deducted when calculating corporate income tax increase taxable revenue x 20%

Nbelch Account 632 – Price vohn goods for sale (Phahn raw material costsEhu, vaht liEhu trUghc tiunmarketablePVuht on mstasisc normaluhng)

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Credit Account 621 – Raw material costsEhu, vaht liEhu trUghc tiunmarketablep.

Two is still gathered into 154 to monitor and later when the project ends at the cost price transfer

Nbelch 154*/ there are 621

Nbelch 632/ yes 154 = Vaht liEhudUgh math + difference lEhch vuhtdUgh maths

At the end of the year when finalizing taxes CIT This expense must be excluded. In the CIT finalization declaration, it is in section B4= Account 632 difference lEhch vuhtdUgh maths of the annual final settlement declaration on HTKK software, expenses that cannot be deducted when calculating corporate income tax increase taxable revenue x 20%

VUhivaht liEhu phheri have itincubate:

+ Phiunmarketableu nhahp

+PhiEhu coinaht, phiunmarketableu love cahu comes nunmarketableu have

+ Coinsaht NhahPTOhntdriveng hbelchp + Theh Store detailsunmarketablet
+B
herCalculate Price (nunmarketableu have)

Bughc 03Construction Labor Costs:

Coughohmath kunmarketable math:Nbelch Account 622: lohngnhân viHeyn trUghc tiunmarketablep

Nbelch Account 627: lohngnhân viHeyn warehouse, thohng statistics, quherNDohCNunmarketableu have

Nbelch 642: lohngnhân viHeyn quhern reason: kunmarketable accountant, directorohc, deputy director dohc, times sUgh….
Credit Account 334: Ph
heri trher nguhI workOhng

Paymentehnlohng:

When payingohtrher for company employees

Nbelch Account 334/ Credit account 111,112

+Monthly: Salary payment slips or salary statements transferred to employees, bank documents + Payroll + Timesheet + Advances, bonuses, overtime if any....=> pack it into one piece

Deh is cost hbelchreason duhc trYes and no bPoop coinahCalculate when calculating revenueunmarketable CIT bohn phheri have itahy dincubate thincubate tmoundfollowing:

To be a reasonable expense to be deducted and paid when calculating corporate income tax, you must have all the following procedures

+ Labor contract + photocopy of ID card

+ Monthly timesheet

+ Payroll comes with that month's timesheet

+ Salary payment slip, or bank documents if the business pays by deposit

+ All have full signatures

+Register for personal income tax code

+Determine personal income tax at the end of the year

= > If one of the above items is missing, the tax authority will exclude it because it thinks you are including false expenses, and will be deducted when finalizing your corporate income tax.

+Salary slip + payroll + timesheet + advance, bonus, overtime if any...=> wrapped in one piece

+Tohm stasisng:

– The expenditure estimate has been approved by the Chief Accountant - Board of Directors

-Application for advance.
– Payment slip

Nbelch Account 141/ has Account 111,112

+Complete stasisng:

- Advance payment table (Attached with original documents) You collect invoices (if advance payment for welding, room,... business,...) documents related to spending the above advance amount => Remaining amount If there is a surplus, repay it. If there is a shortage of money, spend more.

Nbelch Account 111,112/ there is Account 141

Examunmarketableu have theh additional expenses:

– Payment slip

Nbelch Account 141/ has Account 111,112

Attention:

-If you sign a contract for less than 3 months, you will be involved in the vicious circle of personal income tax. To avoid this, you can only prepare Schedule 23 to temporarily not deduct your 10%.

-But signing for > 3 months falls into the social insurance matrix

Pursuant to Clause i, Point 1, Article 25, Chapter IV Circular 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance guiding the implementation of the Law on Personal Income Tax, the Law amending and supplementing a Number of articles of the Personal Income Tax Law and Decree No. 65/2013/ND-CP of the Government detailing a number of articles of the Personal Income Tax Law and the Law amending and supplementing a number of articles of the Tax Law Personal income effective from July 1, 2013 stipulates: "Organizations and individuals paying wages, remunerations, and other payments to resident individuals who do not sign labor contracts (according to instructions at Points c, d, Clause 2, Article 2 of this Circular) or sign a labor contract of less than three (03) months with a total income payment of two million (2,000,000) VND/time or more, tax must be deducted. according to the rate 10% on income before paying to individuals.”

Cuohperiod: Transfer to account 154: details for projects 15401, 15402, 15403

Nbelch Account 154*/ Credit Account 622

+ The labor cost in the estimate and the actual construction may be different from the estimate. It may be a little higher or lower because in reality it cannot match 100%. Don't let the difference be too much. If the difference is If the difference is too high, the tax will pay this difference

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-Nunmarketableu labor costs dUhavahwhatherm cost => priceherm cost => priceherm price vohn => Profit when convertingunmarketablet revenue calculationunmarketable it's okay cher

-NhUhng nunmarketableu high labor costs hHeyndUgh math is nunmarketableYou do it correctlyAnmUghckunmarketable math then:

MOht is: eliminated from the beginning At the end of the year when finalizing taxes CIT This expense must be excluded. In the CIT finalization declaration, it is in section B4 of the annual final settlement declaration on HTKK software, expenses that cannot be deducted when calculating corporate income tax increase taxable revenue x 20%

Debit Account 632 – Cost of goods sold (Direct labor costs exceeding the normal level)
Credit Account 622 – Direct labor costs.

Two is still gathered into 154 to monitor and later when the project ends at the cost price transfer

Nbelch 154/ there are 622

Nbelch 632/ yes 154 = Vaht liEhudUgh math + difference lEhch vuhtdUgh maths

At the end of the year when finalizing taxes CIT This expense must be excluded. In the CIT finalization declaration, it is in section B4= Account 632 difference lEhch vuhtdUgh maths of the annual final settlement declaration on HTKK software, expenses that cannot be deducted when calculating corporate income tax increase taxable revenue x 20%

Bughc 03: + Expenses shern coinsahgeneral information:

– Expenses shern coinsahgeneral t: khahYou waste moneyhern, exam machineryunmarketabletbPoop: forklift, vehicle cAu, car vahntheri deh plive vaht liEhu go to work truhng, other machinery, welding machines, electric machinesahm table, awl... stool bdrive cost pughc is long and shortahnhohn public cmound dmoundng cmound: welding machine, trowel, thughc, dahm toad, dahm hands…..overhead expenses are differentEhnnughc other …….. nhughng thstasis This division bdrive on accounthern 242,214 on hrsbelchp eOhng dPoopch vmound Sugha chugha company side bohn supply cahp customers

Nunmarketableu is dPoopch vmound: buy the dPoopch vmound GoEhnnughc, goEhn thoohi divides xughng,……

Nbelch Account 627,1331

Account 111,112,331…

Nunmarketableu is public cmound:

Nbelch Account 153,1331/ has Account 111,112,331

DYesa into suh dmoundng:

Nbelch Account 142,242/ there is Account 153

Nunmarketableu is Tai shern:

Nbelch Account 211

Nbelch Account 1331

Account 111,112,331

Feces bdrive:

Nbelch Account 627/ has account 142,242,214

=> Periodically kunmarketablet chuyehn costs doh Dangeh calculate cost dPoopch vmound

Nbelch Account 154*/ has account 622,627

- Tools and fixed assets are allocated and monitored according to regulations depending on the use of which department is allocated to that department.

This cost is divided into bdrive according to himunmarketableutoh original vaht liEhu coinaht use:

Feces bdrive= (classification criteria bdrive*100/ tdriveng 621 in the month)%* tdriveng 627 in the month

+Cuohperiod: Transfer to account 154: details for projects 15401, 15402, 15403

Nbelch Account 154*/ Credit Account 627

+ Production costs in the estimate and actual construction costs may differ from the estimate. It may be a little higher or lower because in reality it is impossible to match 100%. Don't let the difference be too much. If the difference is If the tax is too high, the difference will be paid out

-If production costs are included in cost reduction => cost reduction => capital cost reduction => Profit when tax settlement is okay

-But if the incoming production costs are higher than the estimate, then if you follow the correct accounting standards:

MOht is: eliminated from the beginning At the end of the year when finalizing taxes CIT This expense must be excluded. In the CIT finalization declaration, it is in section B4 of the annual final settlement declaration on HTKK software, expenses that cannot be deducted when calculating corporate income tax increase taxable revenue x 20%

Debit Account 632 – Cost of sales (Fixed general production costs not allocated or exceeding estimate)

Credit Account 627 – General production costs.

Two is still gathered into 154 to monitor and later when the project ends at the cost price transfer

Debit 154/ credit 627

Debit 632/ credit 154 = Estimated materials + difference over estimate

At the end of the year when finalizing taxes CIT This expense must be excluded. In the CIT finalization declaration, it is in section B4= Account 632 difference lEhch vuhtdUgh maths of the annual final settlement declaration on HTKK 3.1.7 software, non-deductible expenses when calculating corporate income tax increase taxable revenue x 20%

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The chstasisng tYes:

– Input invoice + payment slip, accounting slip, payment authorization

– Distribution table of CCDC and fixed assets

Bughc 04:

Price: due to product industry characteristics: houses, civil works, industrial works such as factories, offices... => Therefore, the factors that make up the cost are raw materials (621) and labor (622) and general production costs (627), and construction machine costs, if any (623)

If the project is not finished and lasts for many months or years, then keep hanging on 154 until completed: when the completed acceptance + confirm the volume + finalize the volume is based on the actual volume constructed and paid. Negotiate + issue invoice according to this actual value

Revenue:

Nbelch Account 111,112,131
Yes Tk 511
Account 33311

Chemistry dHeyn Dahout:

+Chemistry dHeynbAsiann ra liHeygreen n < 20 millionEhU just record the tapeehnmuht: Must attach the Receipt Note + also attach a copy of the delivery note or delivery record (commercial) or copy the acceptance record (construction) + photocopy of volume confirmation record + photocopy of volume settlement sheet If any, attach the photocopies to the contract and liquidate the photocopies, if any.

+Chemistry dHeynbAsiann ra liHeygreen n > 20 millionEhu : Must attach the accounting slip (or accounting slip) + also attach a copy of the delivery note or delivery record (commercial) or the acceptance record (construction) + photocopy of volume confirmation record + Volume settlement table if any, copy according to contract and liquidate copies if any. => later receive additional money: - When customer transfers to company's account: Credit note

Price vohn :

Nbelch 632/ there are 154

Expenseshern business managementEhp:

+In addition, there are other costsUh tiunmarketableguest: Food bills must be accompanied by bills or statements, management: salaries of management staff, accountants... costs of paper, pens, stationery of all kinds, depreciation of office equipment: tables, chairs, computers... If you can't put it in the cost price, put it in the business management costs and later calculate the business's profit and loss

Nbelch Account 642*,1331/ Yes Account 111,112,331,142,242,214….

+ Chstasisng tYes bank: At the end of the month, go to the bank: take supplementary books, detailed statements, UNC, Debit notes, and Credit notes to store and use as a basis for accounting books.

-Bank interestNbelch Account 112/ Credit Account 515

-Bank fees: Nbelch Account 6425/ Credit Account 112

+ For CCDC and fixed assets, there must be an allocation tracking table, and allocation at the end of every month

Nbelch Account 627,642/ account 142,242,214

+Cuohevery month to be surePoopnh profit loh businessEhp: 4212Bughc 1: Determine Revenue for the month:

Nbelch Account 511,515,711/ Credit Account 911

Bughc 2: Determine Monthly Expenses:

Nbelch Account 911/ has account 632,641,642,635,811

Bughc 3: VerificationPoopnh profit loh month:Take Revenue – expenses > 0 or Total Credit 911 – Total Debt 911 > 0

Interest: Nbelch Account 911/ has Account 4212

Take Revenue – expenses < 0 or Total Incurred Yes TK 911 – Total Debt incurred TK 911 < 0

Loh: Nbelch Account 4212/ has Account 911

CuohThe exact quarters and yearsPoopnh revenue costsunmarketable CIT PhherprintOhp:

Nbelch Account 8211/ has Account 3334

Kunmarketablet chuyehn:

Nbelch Account 911/ has Account 8211

NOhp thuunmarketable CIT:

Nbelch Account 3334/ has account 1111,112

Bughc 5:

+ After finishing each project, take a cardboard box: instant noodle box, beer box, put all the documents in it: contract, liquidation, quantity confirmation record, acceptance record, official dispatch, payment documents, as-built documents, as-built drawings, technical and economic reports, contract negotiations……….label and note project name code 154

The vahNDeh lUhu idea:

The bases for exporting materials, labor, and general production costs must be closely followed to avoid being placed in excess of the limit => being billed later.

+The estimate is prepared by the construction engineers in the technical department. Go there and ask for a soft copy = Excel or an estimate book: the estimate includes norms for materials, labor, general production, and costs. Construction machines………..all fully shown above: BHERNG TDriveNG HBELCHP FUNDING

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