Accounting financial accounting. Analytical and synthetic accounting of wage calculations (the most important)

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Accounting financial accounting. Analytical and synthetic accounting of wage calculations (the most important)

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62. ANALYTICAL AND SYNTHETIC ACCOUNTING OF PAYMENT CALCULATIONS

The amount of wages to be paid to the employee is equal to the difference between the amounts of accruals and deductions of wages. The results of payroll calculations are recorded in the personal accounts of employees and in payroll (form No. T-49), which is used not only for calculations, but also for accounting for the payment of wages to all categories of employees (mainly medium and small organizations).

Synthetic accounting of settlements with employees of the organization for all types of wages, bonuses, allowances, pensions for working pensioners, for the payment of income on shares and other securities of this organization is carried out on passive account 70 "Settlements with personnel for wages". The credit of the account reflects the amounts of accruals for wages, incentives, guarantees, social and compensation payments. The credit balance of account 70 shows the organization's debt to employees for accrued wages. The debit of the account reflects the paid amounts of wages, as well as the amounts of accrued taxes, payments under enforcement documents and other deductions. Analytical accounting for account 70 is maintained for each employee of the organization.

Account credit 70 is reflected amounts charged:

▪ wages - in correspondence with asset accounts, investments in non-current assets, production costs, sales costs and other sources;

▪ social insurance benefits - in correspondence with account 69;

▪ income from participation in the capital of the organization - in correspondence with account 84;

▪ wages accrued from the reserve formed in the prescribed manner for the payment of vacations to employees and the reserve for benefits for length of service - in correspondence with account 96;

▪ wages against deferred expenses - in correspondence with account 97;

▪ remuneration for persons involved in liquidation of consequences of emergency situations - in correspondence with account 99.

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