Any business activity inevitably linked with costs.And not only the material, but also the cost of living labor.
important point is the correct reflection of the wages in the accounts, so you need to make correct accounting entries on wages.It is worth noting that the staff of the company is divided into workers and employees - managers and specialists.This should be considered in order to make the correct wiring of salary.
To account for the salary and other benefits (sick leave, vacation, financial assistance, etc.) uses a synthetic account 70. In the account of the credit calculation includes all employees and take into account the deduction of debit (personal income tax, child support, etc.etc.), and very directly the issue of wages.
should be noted that staff salaries included in the company's costs and reflected in the debit corresponding "costly" accounts.So posting on wages in the order form.
- in the debit account 20 gets salary of workers of the main shops.For each type of manufactured products may open a sub-account.
- 23 debit accounts reflect the salary of employees of subsidiary industries.For example, a wiring accrue wage workers repair shop, if available in the enterprise.
- Charged 25 going costs associated with the production as a whole and apply to all types of manufactured products.Such postings on wages, for instance, reflect the salary section chief.
- in the debit account 26 gets salary of administrative employees.Thus reflected payroll staff administration, accounting, legal department, IT department and other departments.
- 28 Charged to reflect the salary of those employees who are engaged in rework.
- 29 Charged to put the costs service units.This wiring is done, if the entity has a dining room, a kindergarten, a health resort for workers, etc.Then wages of people working in these departments should reflect just that.
- in the debit account 44 gets salary of workers responsible for the marketing of products.Such wiring accrued salary sales managers at presence at the company's own retail outlets, the salary of employees of the store, as well as employees of commercial enterprises.
By the way, the premiums fall to debit the same account as salary and loan - at the expense of 69.
But that's not all the nuances associated with payroll.There are situations when, for example, workers assemble new equipment and take part in the acquisition of this equipment or other inventory.Then 70 loan accounts corresponds with the accounts 07, 08, 10, 11 and 15.
If the employee should be assessed temporary disability benefits, or any other payment due to the FSS, it is debited by 69.
also in correspondence with the debit account 70 suchbills as 84 or 86. These wires are indicated accrual financial assistance and a variety of benefits, including the income from the shares available to employees of the enterprise (Am 84 account), accrual of payments from the trust funds (Am 86 accounts).
the existing legislation provides for the creation of a reserve for the payment of, for example, rewards for seniority or vacation (so in cases where the employee's vacation falls into two or more accounting periods).Then first the appropriate accounts debited the account of expenses and credit put through 96. Subsequently, the amount of such charges are debited from the debit account 96 credit 70.
Now you know how to make postings on wages.I hope that this information will be useful to you, and accounting will be much clearer to you.
