Accounting of wages
Accounting is called a surveillance system,registration, measurement, processing and transmission of information in the valuation. These information contain information on property, sources of formation, economic operations, obligations of the entity. Accounting of wages is considered one of the components of the accounting system of the enterprise as a whole.
For a working person, the reward for hiswork is considered a problem of great importance. This is mainly due to the fact that the employee has to pay for the services and goods that he consumes daily.
The wages of the working people are in many respectsdepends on whether the paying person could determine the amount of payment. It is also important that there is a system of incentives (incentives) for employees of the organization. Accounting of wages is, first of all, the ability of the employer to manage the payment of labor of its employees. The provisions of the labor legislation of the Russian Federation are aimed at ensuring a rational working time. In addition, the law provides for the necessary time for restoring working capacity and rest.
Payroll accounting is used to perform several tasks. Among them, it should be noted:
- Correct calculation of the amount of payment and deductions.
- Accurate accounting of the composition of employees, the time worked by them, as well as the volume of work performed.
- Implementation of control over settlements with the budget, employees, state funds and bodies (the Pension Fund, the State Fund for Employment of Citizens and others).
- Supervision of rational use of labor resources, payment and consumption fund.
- Establishment of the correct ratio of accruals and deductions for social needs, production cost accounts, target sources.
There is an additional and basic payment for labor. The second includes the accruals for the time worked, the quality and the number of works performed, overtime, night hours, brigadery, payment of downtime, not caused by the fault of employees and so on. Additional charges are charges provided for by law. In particular, they include the payment of holidays and other payments for working hours, breaks in the labor of lactating women, preferential hours of adolescents, on termination leave and others.
In the organization the account of wages and chargeare carried out in accordance with the approved rates (salaries) and piece rates, as well as on the basis of the terms of the employment agreement (if any).
Prices for work and production rates of the enterpriseinstalls independently. If necessary, the indicators are revised in accordance with certain business conditions. At the same time, any changes are subject to approval in accordance with the procedure, which is fixed in the collective agreement.
Accounting of wages in accordance withthe instruction on the use of the Chart of Accounts is provided through the opening and maintenance of a synthetic account. It controls payments for all payments that are due to the employee. These payments, including, include remuneration for work. They are carried out in correspondence with control accounts. At the same time, production costs (selling costs) and other sources, other expenses and incomes (including payroll accounting) are recorded.
Postings are issued for the amount of additional andbasic payment, respectively, for employees of the main and auxiliary industries employed in servicing farms and industries. Registration is also carried out for employees engaged in the management of the workshop or carrying out other activities in the interests of the shop; employees in the apparatus of enterprise management; service staff, who is employed in the central office of the organization and other works of general economic nature.
