Vouchers about fixed assets (Acquisition report, liquidation report, revaluation records.) Spreadsheets for ‘calculation and General Jounal Fixed assets tickets (211, 212, 213, 214) allocation of 627, 641, 642 211, 212, 213, 214 Ledgers Detailed books General detailed report ‘Trial balance | Financial Statements + Record daily Record atthe end of period = Reconciliation 2.3.2. Accounting for Payroll and Deductions under Salary under Salary 2.3.2.1. Vouchers for Payroll and Deducti The system of vouchers used by the company for payroll management is listed below # Labor contract # Time book 29Time book for overtime * Payroll book * Bonus book © Travel warrant * Checking sheet for products or completed works * Overtime payment book * Leasing payment book # Awarding contract, # Awarding contract completion report List sheet of payroll accounts * Book of contributing payroll and social sercurities ‘The documents rotation process of accounting for salary and salary deduction: Labor Administation Sly Directors, Salary supervisors Department Accountant — 3} Chiet >] Accountant Accountant Prep Detennining Preparing Approving the | | Recording, book and other | | pevrot and | | payrott book | | documents storing and requiced thera and other reserin i ary LJ preserving vouchers expenses required Aocuments vouchers Figure 7: Document rotaton proces of payroll Based on the time book and other vouchers presented by the labor supervisor, the administration department would determine the payroll structure of this particular period, The salary accountant would be required to prepare the payroll book, which would need the verification signatures from the chief accountant or the directors 10 be deemed eligible. ‘Then, the vouchers would be categorized to complete the company’s payroll obligations before being stored and preserved under accounting standards, 302.3.2.2. Accounts for Payroll and Deductions under Payroll ‘The company uses these main accounts to manage and record their payroll situation: > TK 334: Payable to employees + TK 3341: Payable to stalls * TK 3348: Payable to other employees > TK 338: Other payables © TK 3382: Trade union fees © TK 3383: Social insurance © TK 3384: Health insurance ‘+ TK 3386: Unemployment insurance Other accounts related to this particular accounting process include: 111 112, 335, 622, 623, 627, 641,642. 2.3.2.3. Accounting process ‘The company uses the General Joumal system to manage payroll accounting, which is illustrated in Figure 8. 31