Table of contents (expand)
- The history of the emergence and development of accounting
- Types of business accounting. Characteristic and relationship
- Features of business accounting in the Russian Federation
- Financial accounting: objects, principles, tasks
- Management accounting: essence and objects
- Methods and principles of management accounting
- Standards of professional behavior of an accountant-analyst. Rights and obligations of the chief accountant
- Essence and functions of accounting
- Goals and objectives of accounting
- Basic Accounting Principles
- International Accounting Principles
- Accounting objects. Their classification
- Documentation of business transactions
- Variety of documents. Classification of primary documents
- Importance of financial statements
- Composition of financial statements
- Publicity of financial statements
- The procedure and terms for the submission of financial statements
- The concept of accounting accounts and their purpose
- Account structure
- Double Entry: Essence and Meaning
- Accounting entries: compilation rules. Off-balance sheet accounts
- Accounting registers and methods of recording in them
- Synthetic and analytical accounting
- Chronological and systematic records
- Turnover, balance, chess statements
- Forms of Accounting
- Organization of the accounting apparatus
- Balance sheet: concept, content, structure
- Basic balance rules
- Tax accounting in the accounting system
- Features of tax accounting
- Economic definition of money. Cash flow statement
- Cash transactions
- Cash in current accounts
- Cash in foreign currency accounts
- Cash in special accounts
- Calculations with accountable persons
- Payments to personnel for other operations
- Settlements with debtors and creditors
- On-farm settlements
- Payments for taxes and fees
- Settlements with suppliers and contractors
- Settlements with buyers and customers
- Payroll
- Accounting for financial investments
- Documentation of fixed assets
- Receipt of fixed assets
- Depreciation of fixed assets
- Disposal of property, plant and equipment
- Repair of fixed assets
- Accounting for intangible assets
- Documentation of inventories
- Accounting for inventories
- Finished product evaluation
- Accounting for the shipment of finished products
- Sales Cost Accounting
- Operating income and expenses
- Non-operating income and expenses
- Deferred income and expenses
- Classification of expenses by ordinary activities
- Financial results
- Accounting for authorized (share) capital
- Accounting for reserve and additional capital
- Accounting for target financing
- Accounting for long-term and short-term loans
- Responsibility center: concept and types
- Costs: concept and classification
- Calculation: concept and types
- Calculation methods
- Closing an organization's cost accounting accounts
- Remuneration of labor: types, forms, accrual procedure
- Organization Personnel Records Documentation
- Documentation on accounting of working hours and settlements with personnel for remuneration
- The concept of accounting policy
- Disclosure and change in accounting policy
- Features of accounting in a small enterprise
- Simplified form of accounting and financial statements for small enterprises
- Accounting for income and expenses from business activities
- The procedure for creating a reserve for doubtful debts
- Accounting for reserves for future expenses
- Inventory: concept, types, reasons, frequency of carrying out
- Requirements and grounds for conducting an inventory
- The main documents used in the inventory check
- Analysis of inventory results
- Documentary revision: essence, types, tasks, features
- Forensic accounting expertise: concept, tasks, difference from documentary audit
- The essence and content of the audit
- Audit activity and its regulation
- Audit Methodology and Auditing Standards
45. Payroll calculations
Wages - remuneration established to the employee for the performance of labor duties.
Accounting for labor and wages occupies a central place in the accounting system. Labor is the most important element of production and circulation costs.
Wages It is the main source of income for workers and employees, through it the control over the measure of labor and consumption is carried out, it is used as the most important lever for managing the economy.
Salary each employee is determined by the employer depending on the quantity and quality of work performed and the maximum limit is not limited.
The main tasks of payroll accounting:
▪ make settlements with personnel regarding wages within the established time frame (calculation of wages and other payments, amounts to be withheld and issued);
▪ timely and correctly include in the cost of products (works, services) the amount of accrued wages and mandatory contributions to extra-budgetary funds (Pension Fund of the Russian Federation, compulsory medical insurance funds, Social Insurance Fund of the Russian Federation);
▪ implementation of grouping of indicators for accounting of the organization’s labor resources and wages for the purposes of operational management and preparation of the necessary reporting, as well as settlements with state social extra-budgetary funds.
In accounting, to summarize information on settlements with employees of the organization for remuneration (for all types of remuneration, bonuses, benefits, pensions for working pensioners, etc.), as well as for the payment of income on shares and other securities of the organization, account 70 "Settlements with payroll personnel.
The credit of account 70 "Settlements with personnel for wages" reflects the amounts of accrued wages due to employees of the organization.
The debit of this account reflects the paid amounts of wages, bonuses, benefits, pensions, income from participation in the capital of the organization, the amount of accrued taxes, payments under executive documents and other deductions.
1. The amounts of wages accrued to employees of the organization are reflected:
Debit of account 20 "Main production" (account 23 "Auxiliary production", 29 "Serving production and farms", 44 "Sales expenses", etc.)
Credit of account 70 "Calculations with personnel for wages".
2. The amounts of remuneration accrued at the expense of the formed reserve for the payment of holidays to employees and the reserve of remuneration for length of service paid once a year are reflected:
Debit of account 96 "Reserves for future expenses" Credit of account 70 "Settlements with personnel for wages".
3. Benefits for social insurance of pensions and other similar amounts have been accrued:
Debit account 69 "Calculations for social insurance and security"
Credit of account 70 "Calculations with personnel for wages".
4. The amounts of wages not paid on time due to the absence of the recipient are reflected:
Debit of account 70 "Settlements with personnel for wages"
Credit of account 76 "Settlements with various debtors and creditors", sub-account "Settlements on deposited amounts".
5. Wages, bonuses, allowances, etc. issued from the cash desk:
Debit of account 70 "Settlements with personnel for wages" Credit of account 50 "Cashier".
Author: Kabkova E.N.
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