accounting system known as surveillance, registration, measurement, processing and transmission of data in the valuation.These details include information about the property, sources of formation, business operations, liabilities subject.Accounting of wages is considered to be one of the components of the accounting system of the enterprise as a whole.
For the working person a reward for his labor is a problem, which is of great importance.This is due mainly to the fact that the employee has to pay for consumed them daily services and benefits.
Wages worker depends on how able you paying her face to determine the amount of payment.Another important factor is the presence of a reward system (incentives) for the employees of the organization.Payroll - is, first of all, the ability of the employer to control wages of their employees.The provisions of the labor legislation of the Russian Federation aimed at ensuring the efficient working time.In addition, the law provides for, and the time necessary to restore the health and recreation.
Payroll accounting is used to perform several tasks.Among them should be noted:
- correct calculation of the amount of payment and deductions.
- exact account of the composition of employees, time spent by them, as well as the volume of work performed.
- Control over settlements with the budget, employees, government bodies and funds (Pension Fund, the State Fund of employment of citizens, etc.).
- supervision of rational use of labor resources, payment and consumption fund.
- Establishing the right balance of charges and deductions for social needs, account production costs, target sources.
There is an additional and basic wages.The second include charges for time worked, the quality and quantity of work performed, overtime, night hours, brigadirstvo, payment of downtime incurred through no fault of employees, and so on.Additional fees are a accrual provided by the law.In particular, these include vacation pay and other payments for time not worked, breaks in work lactating women, preferential watch teens for severance pay and other.
The organization of accounting and payroll calculation carried out in accordance with the approved rate (salary) and piece-rates, and based on the terms of the employment agreement (if any).
rates of work and performance standards, the company establishes its own.In case of necessity being revised figures in accordance with the specific conditions of farming.At the same time any changes are subject to approval according to the order, which is fixed in the collective agreement.
Payroll accounting in accordance with the instructions for use provided by the Chart of Accounts opening and maintenance of synthetic accounts.It controlled settlement of all payments that are owed to the employee.These payments, including carry remuneration.They are carried out in correspondence with the control accounts.This is done keeping production costs (costs to sell), and other sources of income and other expenses (including payroll accounting).
postings make out the sum of basic and additional payment, respectively, for employees of basic and auxiliary production, employment in service industries and farms.Registration is carried out for staff involved in the management of shop or carry out other activities for the benefit of the shop;servants of the Staff of enterprise management;the staff who work in the central office of the organization and other works that have specific administration.
