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- Title
ОСОБЛИВОСТІ ОРГАНІЗАЦІЇ ТА МЕТОДИКИ ОБЛІКУ І ДОКУМЕНТУВАННЯ РОЗРАХУНКІВ ЗА ВИПЛАТАМИ ПРАЦІВНИКАМ ПІДПРИЄМСТВА
- Authors
Selivanova, Natalіа M.
- Abstract
This article considers the organizational and methodological aspects of accounting and documentation of transactions for payments to employees. The main components of the accounting policy in terms of payroll accounting are summarized and the main provisions of the Order on the accounting policy for accounting for payments to employees are proposed. A model of analytical accounting of payments for employees, which takes into account the peculiarities of the staff of the enterprise, and the primary document for the calculation of wages for an individual employee. The peculiarities of reflection in the primary documents of calculations of payments to employees at all stages: from hiring to accrual and issuance of appropriate payments.
- Subjects
ACCOUNTING policies; PAYROLL accounting; WAGES; PAYMENT; EMPLOYEES
- Publication
Economics: Time Realities, 2020, Issue 2, p73
- ISSN
2226-2172
- Publication type
Article
- DOI
10.15276/ETR.02.2020.10