How does the accountant approve the salary, how does the company s accountant pay the salary through

Your question is not very clear, I think it should be what to review when reviewing the payroll, right?

First, the main thing is to calculate the correct amount and whether the total of the horizontal and vertical lines is correct, because we basically use each total for financial accounting. If the total is not correct, the loan is not even. Specifically:

1. The total amount of each person's salary, which is the basis for recording the corresponding expense detailed account; Such as salary, bonuses, etc.

2. The total salary of each department, which is the basis for crediting the corresponding expense to the first-level account; The workshop should be included in the production cost, and the financial should be included in the management fee.

3. The total salary of the company, the total salary of each department and the total salary of all employees are the same. This is the number we want to include in the compensation payable to employees.

2. Check whether the format of the wage table is correct, the most typical is the position of the payable wages and the actual wages, 1. In addition to including all types of salaries, the payable wages should also include the deductions of sick leave, etc., many companies have made a total of several salaries payable to the company, and then make a few columns of deductions separately; If there is a sum of the two later, it is fine, if not, we have to calculate it ourselves. Because our wages are deducted before they are included in the cost.

2. After determining the number of wages payable, we should find the actual salary number, which is the total amount to be sent out by the bank, and the sum of the amount of money that each of us has paid to the salary card. This figure should be the number of wages payable minus the withholding and payment amounts, such as individual income tax, five insurances and one housing fund. The company part of the five insurances and one housing fund is actually useless in the salary list, but many units will still write him on it, if there is, it should be noted that these numbers are not involved in the calculation.

3. The decimal point problem in excel is the most obvious in the five insurances and one housing fund, and the salary tables of many companies are made with excel**; Most people know to keep two decimal places in the format, but they don't use rounding formulas like round(). For example, if the numbers in both rows are displayed, the decimal point will be two places; But when the sum of the two is added, it is displayed, because the rounding of the sum of the two is revealed.

But our financial accounting can only be entered, not ,??Obviously, this total is not even.

It's a bit messy, that's probably it, if you don't understand it too well, you can send me the format of your salary sheet, and I'll help you read it.

In a word, the main purpose of the accounting audit is to check the correctness of the amount and use it as the basis for future accounting.

A standardized wage table should be able to directly reflect the amount of money needed for each subject used in the calculation and payment of wages. But some companies are not so standardized, if your financial leader has the ability to standardize him, it will be your blessing; Otherwise, you will be exercising your vision and numeracy skills for a long time.

According to the requirements of the bank, the employee's salary is made into an electronic file in the corresponding format, and the document is handed over to the bank The bank can read the file in batches to pay wages, which is not difficult, because the employee's salary is not changed often, and most of the changes are regular batch changes, such as a fixed salary increase for all employees every year, and the accountant only needs to do certain maintenance modifications to the file every month instead of re-establishing the file, so the workload is not too large.

The bank will give an electronic **, the employee's account name, ID number, salary amount into it, and then hand it over to the bank, the bank will send it to the bank card or discount in batches, relatively speaking, if the number of employees is large, the payroll business will make the financial staff much easier.

Submit the list to the bank and the bank will issue it on behalf of the bank.

Buying a payroll software is easy and resolute to negotiate with the bank.

It depends. Some factories have high wages, and some low wages are generally more than 2,000 is normal, if you calculate wages, it depends on how your boss is ready to calculate, this is not your decision. For example, in Guangdong, it is also divided into different regional cities, in Shenzhen, the salary of general accountants is about 2,600, the minimum conditions of accountants have qualification certificates, basic accounting experience, wages are generally directly negotiated, state-owned enterprises to calculate wages are more complicated, there are some factors such as education, experience, professional titles, etc.

Wages in private companies are generally negotiated directly. Depending on the region, basically the salary of an accountant is not very high. However, the salary of the supervisor is very high (2500-4500 in the southern region), and the manager's salary is calculated as an annual salary.

There is also an assessment bonus at the end of the year, basically the annual salary of the manager is 10-200,000 yuan, and the annual salary is generally 300,000 yuan if it is an actuary. If they were in an accounting firm, their directors would be paid more. Generally speaking, the starting price is 1,500 yuan per month, which is rarely lower than this number.

And at the highest point, that's not possible. Because accounting is also divided into several categories, if you only do expenses or receivables and payables, general ledgers, and costs, then the salary may be different. The salary of cost accountants is higher than that of ordinary accountants, but it may not be specific to say, some companies have good treatment, and the boss is good, so it is another matter, and certified public accountants are even more different, and some people get annual salaries.

Hehe. Cashier (Guangzhou) 2408 Financial Accounting (Guangzhou) 2768 Accounting Clerk (Guangzhou) 2305 Financial Clerk (Guangzhou) 2253 Finance Supervisor (Guangzhou) 4175 Finance Manager (Guangzhou) 5338 Accounting Supervisor (Guangzhou) 3121 Finance (Guangzhou) 4072 Finance Accounting Assistant (Guangzhou) 2512 Accounting Assistant (Guangzhou) 2653 in RMB, as of 2010-06-12 this salary should be the salary of ** staff or employees of state-owned enterprises, The wages of other enterprises are basically as follows: there is a gap

Cashier; 1500-2000 Financial Accounting: 1500-2500 Accounting Clerk: 1500-1800 Financial Clerk:

1500-1800 Treasurer: 2500-3000. Finance Manager:

4000-8000 or more, depending on the nature of the enterprise; Finance: overall accounting (full responsibility for internal and external accounts) 2500-3000; A financial assistant is equivalent to the salary of a clerk: 1500-1800; You can refer to it.

Of course, the nature of the enterprise is different, and the wage level is also different. the difference between foreign-owned and private-owned enterprises; Hong Kong, Macao, and Taiwan are also different. The key is how you negotiate with the company, and it also depends on your ability!

Generally speaking, the internship finance is 1000-1300, which refers to the fresh graduates, and the starting step of 1 year of financial experience is generally.

Back to 1600-1700 yuan, each increase in experience + 200 yuan a year, continuous work to 10 years, the salary should be 3700-3800 yuan, if you want to adjust the salary at this time, it is best to enter the state-owned enterprises. Ten years, means a graduate from employment to the child in primary school, the first 2 years of this stage is the time for self-study and exercise, and it is also the most error-prone stage, and then it is love, dating to marriage and childbirth until the child is weaned, during this time your current unit will tolerate you, and a change of unit will generally not accept, the child goes to school, you can change jobs to do jobs such as financial director, and the salary will reach 4-5000 or even higher.

3,000 to 10,000 is not the first, and tens of thousands of people with more experience are possible.

In general, half of the monthly salary can cover living expenses. Look at the urban consumption indicators.

You may not have read all the entries, your part of the entries, only management expenses, wages include three parts, that is, management expenses, manufacturing costs, and production costs, you may not see all the entries. If you look at the other entries, the sum of these three parts is equal to the amount actually issued.

Sometimes, you may want to avoid taxes, so you can make two payrolls.

Under normal circumstances, it may be: you don't see the part of withholding and payment. That part should also be counted in the compensation payable to employees, which is of course inconsistent with the actual payment to employees.

For example, if the actual salary is 20,000, and the withholding and payment of the employee's personal income tax and social security is 5,000, then the salary payable should be 25,000, not 20,000 (although 5,000 is not paid to the employee, it is also given to the tax and social security institutions).The entry can look like this (only for individual income tax):

Borrow: 20,000 employee compensation payable

Credit: Cash (bank deposits) 20000

Borrow: 5000 for employee compensation payable

Credit: Tax payable - personal tax 5000

When paying taxes: debit: tax payable - personal tax 5000

Credit: Bank deposit 5000

Or: Borrow: 25,000 employee compensation payable

Tax payable -5000 (in red).

Credit: Cash (bank deposits) 20000

Tax Paid: Debit: 5000 tax payable

Credit: Bank deposit 5000

You go to the supervisor and want to ask the supervisor to write down a word, and then give it to the leader for approval. At this time, it no longer matters whether the leader approves it or not. Because the labor law stipulates that as long as you resign one month in advance, regardless of whether you approve it or not, you can pay your salary and leave.

Asking the supervisor to sign is mainly to prove that you have submitted your resignation, at least whether it is approved or not, it is not a big problem. If you don't approve it, it's a big deal to wait for a month.

After the supervisor signs it, you can verbally tell the leader about it and educate him about labor law.

Did you sign a contract? If you have submitted your resignation report for a month and the company has not found anyone, you can leave, and if the company does not release you, you can sue him.

1.Generally speaking, the positions of accounting supervisor, financial director, certified public accountant, and senior accountant may have a monthly salary of tens of thousands. It is recommended to improve your professional skills first, or you can consider taking a certificate and entering the firm, it is easy to earn a monthly salary of tens of thousands.

2.There are two types of certified public accountants: practicing and non-practicing, the former is to work as an external auditor in a firm and have the right to sign financial reports, otherwise it is a non-practicing CPA. After passing the examination, you can engage in audit work in an accounting firm, generally from auditor to project manager, senior manager and finally promoted to partner.

After leaving the firm, a practising CPA can be converted to a non-practising CPA.

3.The work direction of non-practicing CPA can be investment banking and analysis in the financial industry, and financial or internal control, internal audit and risk management in enterprises.

Go to the test, just take a note.