FEDERAL AGENCY FOR EDUCATION

RUSSIAN STATE UNIVERSITY them. I. KANTA

DEPARTMENT OF FINANCE, MONEY CIRCULATION AND CREDITS

COURSE WORK ON THE TOPIC

PECULIARITIES OF CARRYING OUT ACCOUNTING OF PAYMENT CALCULATIONS AT THE ENTERPRISES OF THE TRADING INDUSTRY.

(in the discipline "Accounting")

Performed:

4th year student, 1st group

Faculty of Economics

direction "Economics"

Kompaniets V.V.

Scientific adviser:

Senior Lecturer

Sinitsina D.G.

KALININGRAD

Introduction 3

1. Concept, essence, forms of remuneration. 5

1.1 The concept, essence and tasks of remuneration 5

1.2 Classification of systems and forms of remuneration 7

1.3 Legal regulation of accounting for labor and wages 12

2. The tasks of accounting for labor and wages 15

2.1 Composition of the wage fund 15

2.2 Synthetic accounting of settlements with personnel for wages. 17

2.3 Deductions and deductions from wages 19

3. Accounting for wages in trade organization 25

3.1 Features of the activities of a trade organization 25

3.2 Registration of settlements with personnel for remuneration

in a trade organization 31

Conclusion 34

References 36

Labor is the most important element of the production process. Of great importance is the control over the measure of labor and the measure of consumption, carried out according to accounting data.

Wages are part of the social product directed to the workers' personal consumption fund in accordance with the quantity and quality of labor expended. In addition, part of the social product goes to the social security and cultural services funds.

Accounting for labor and wages should provide: control over the fulfillment of the task of increasing labor productivity, labor discipline, the use of time and the fulfillment of production standards by workers; timely identification of reserves for further growth in labor productivity; accurate calculation of wages due to each employee, and its distribution by cost areas; control over the correctness and timeliness of settlements with employees of the enterprise on wages; control over the spending of the wage fund (wages) and the payment of bonuses, etc. Rational organization Accounting for labor and wages contributes to a conscientious attitude to work. Importance at the same time, there is an increase in the dependence of the wages and bonuses of each employee on his personal labor contribution and the final results of the work of the team, the decisive elimination of elements of equalization, and the further improvement of the rationing of labor costs and forms of remuneration.

This term paper is to study the accounting of labor and its payment in a trade organization.

Objectives of the course work:

1. Definition of the concept and essence of wages;

2. Determination of the tasks of accounting for labor and wages;

3. The study of forms and systems of remuneration;

4. Study legal regulation accounting of labor and wages;

5. Determination of the wage fund;

6. Identification of the features of a trade organization and accounting for wages in it.

1. Concept, essence, forms of remuneration.

1.1. The concept, essence and tasks of remuneration

Remuneration is one of the main economic categories that unites the interests of workers, entrepreneurs, and the state. The level, dynamics of wages, the mechanism of its formation directly affects the standard of living and social well-being of the population, production efficiency, and the dynamics of economic growth.

Remuneration of labor is a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and employment contracts.

Salary is characterized by a number of features:

1. The performance of the labor function by the employee is paid;

2. The basis of payment is the fulfillment by the employee of the established labor standards;

3. The amount of wages is set in accordance with the quantity and quality of labor and taking into account the collective result;

4. Payment for labor is made according to predetermined norms and rates;

5. Remuneration is guaranteed;

6. Payment of wages is made systematically;

7. Regulation of wages is carried out by the state, the employer, the parties to the employment contract.

In the conditions of market relations, the essence of wages should be considered based on the following positions:

2. salary is a remuneration, calculated in monetary terms, which, in accordance with the employment contract, the owner or the body authorized by him pays the employee for the work performed;

3. Wage is an element of the labor market, acting as the price at which a worker sells his labor power;

4. for an employee, wages are his income, which he receives as a result of his work, and which must ensure the objectively necessary reproduction work force;

5. for an enterprise, wages are an element of production costs included in the cost of products, works, services;

6. wages are the main factor in ensuring the material interest of employees in achieving high final results.

For the employee and for the employer, labor and its payment have a different purpose and meaning. For an employee, wages are the main source of his income, a means of improving the well-being of himself and his family members. For the employer, this is the cost of production, which he seeks to minimize, especially per unit of output.

In accordance with Art. 129 of the Labor Code of the Russian Federation wages (remuneration of an employee) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments and incentive payments.

From this definition, we can derive the wage formula:

OTR=OZp+P+D, (1)

where OTR is the employee’s remuneration, OZp is the payment accrued to employees for the time actually worked and the work performed at established rates, tariff rates or salaries, P are bonuses for overfulfilling the amount of work, overtime processing, as well as other payments established in the employment contract , D - payments for time not worked in the organization are accrued in accordance with the current labor legislation: payment for regular holidays, breaks in the work of nursing mothers, preferential hours for teenagers, for the time of fulfilling state and public duties, payment of severance pay upon dismissal, etc.

Thus, we can say that the organization of wages, its accounting is an important element for both the employee and the enterprise as a whole.

The main tasks of accounting for labor and its payment are:

· correct attribution of the accrued amount of wages and social insurance contributions to the accounts of production and circulation costs and to the accounts of target sources of financing.

1.2. Classification of systems and forms of remuneration

The procedure for calculating wages for employees of all categories is regulated by various forms and systems of wages .

Under the system of remuneration is understood the method of calculating the amount of remuneration payable to employees of the enterprise in accordance with the labor costs they have incurred or according to the results of labor.

Forms and systems of wages establish a relationship between the quantity and quality of labor, that is, between the measure of labor and its payment. For this, various indicators are used that reflect the results of labor and the time actually worked. Otherwise, the form of remuneration establishes how labor is evaluated when it is paid: for specific products, for time spent, or for individual or collective results of activity.

The main systems and forms of payment are shown in Figure 1.

Figure 1. Main forms and systems of remuneration

The tariff system is a set of standards that regulate the level of wages of various groups and categories of workers, depending on the complexity of the work performed, the qualifications of workers, the intensity of labor, and the type of production. The main norms included in the tariff system are tariff scales and rates, tariff qualification reference books, and tariff coefficients.

Tariff scales differentiate the wages of workers depending on their qualifications.

Tariff and qualification guides are intended for billing works and assigning tariff-qualification categories, which include tariff-qualification characteristics containing the requirements for a particular category of an employee of the corresponding profession, for his practical and theoretical knowledge, for educational level, description of work.

This form of payment is called time-based, when the main salary of an employee is accrued at the established tariff rate or salary for the time actually worked, that is, the main salary depends on the qualification level of the employee and hours worked.

With a simple time-based wage system, the amount of wages depends on the tariff rate or salary and hours worked. With a time-bonus system of remuneration, an employee receives an additional bonus in addition to the salary (tariff, salary) for the time actually worked. It is associated with the performance of a particular unit or enterprise as a whole, as well as with the contribution of the employee to the overall results of work. According to the method of calculating wages, this system is divided into three types: hourly, daily and monthly. At hourly pay the calculation of earnings is based on the hourly tariff rate and the hours actually worked by the employee. When paid by the day, the calculation of wages is carried out on the basis of fixed monthly salaries, the number of working days, actually worked employees in a given month, as well as the number of working days provided for by the work schedule for a given month.

Time-bonus wages according to the method of accrual differ by hourly and monthly. Wages are calculated on the basis of the tariff rate per hour and the actual hours worked, which is noted in the time sheets. Then, based on the tariff rate, time wages are calculated. With monthly payment, employees are paid according to the salaries approved in the staff list by order of the enterprise, and the number of days of actual attendance at work.

Under the piecework system, the basic earnings of the worker depend on the price set per unit of work performed or manufactured products.

With a direct piecework system, the amount of a worker's earnings is determined by the amount of output he has produced in a certain period of time or by the number of operations performed. The entire output of a worker under this system is paid at one constant piece rate. Therefore, the wages of the worker increase in direct proportion to his output. To determine the rate under this system, the daily wage rate corresponding to the category of work is divided by the number of units of product produced per shift or production rate. The rate can also be determined by multiplying the hourly rate corresponding to the category of work by the time rate expressed in hours.

Under the indirect piecework system, the worker's earnings are made dependent not on personal output, but on the results of the work of the workers they serve. The calculation of the worker's earnings in case of indirect piecework payment can be made either on the basis of an indirect rate and the number of products manufactured by the workers served. To obtain an indirect rate, the daily wage rate of a worker paid according to the indirect piecework system is divided by the service rate established for him and the daily output rate of the workers served.

With a piece-bonus system, earnings depend not only on payment at direct piece rates, but also on the bonus paid for fulfilling and exceeding the established quantitative and qualitative indicators.

With the chord system, the amount of payment is set not for a single operation, but for the entire pre-established complex of works with the determination of the deadline for its implementation. The amount of remuneration for the performance of this set of works is announced in advance, as well as the deadline for its completion before the start of work. If a long period of time is required to complete a chord assignment, then interim payments are made for the work practically completed in this billing period, and the final settlement is carried out after the completion and acceptance of all work along the line. A prerequisite lump-sum payment was the presence of norms for the performance of work.

The piece-progressive system, in contrast to the direct piece-work system, is characterized by the fact that the remuneration of workers at fixed rates is made only within the established initial rate (base), and all output in excess of this base is paid at rates that progressively increase depending on the overfulfillment of output rates.

The tariff-free wage system is used in conditions market economy, the most important indicator which for each enterprise is the volume products sold and services. The greater the volume of products sold, the more efficiently the enterprise operates, therefore, wages vary depending on the volume of production. A variation of the tariff-free wage system is contract system. At contract form employment of employees, payroll is carried out in full accordance with the terms of the contract, which stipulates: working conditions, rights and obligations, working hours and the level of remuneration, a specific task, consequences in case of early termination contracts. The contract is signed by the head of the enterprise and the employee. It is the basis for resolving all labor disputes.

Mixed system - a system of remuneration, which simultaneously has signs of tariff and non-tariff systems. For example, such a system is possible in budget organization, which, in accordance with its charter, has the right to engage in entrepreneurial activity. The mixed systems include a system of "floating" salaries, a commission form of remuneration, a dealer mechanism.

The system of "floating" salaries is based on the monthly determination of the size of the official salary of the employee (subject to the fulfillment of the production task) depending on the results of work in the serviced area. This system is used to pay managers and specialists.
A system of remuneration based on a commission basis is a form of remuneration based on the final result. The salary is set as a fixed percentage of the income received by the enterprise from the sale of products (works, services). As a rule, wages on a commission basis are applied to employees of sales departments, advertising and insurance agents, etc.
dealer mechanism. The dealer most often makes transactions of an intermediary nature and receives remuneration from the difference in the cost of goods. In this case, a dealer is an entrepreneur who retails products that he purchased in bulk.

Each specific enterprise uses its own payment system, which is convenient due to the specifics of the enterprise's activities.

At present, the traditional forms of remuneration are time and piecework, which are quite widely used in the practice of enterprises. At the same time, the advantage in small enterprises is increasingly given to time wages (salary systems).

1.3. Legal regulation of accounting for labor and wages

The regulation of wages is carried out on the basis of a combination of measures of state influence with a system of contracts.

State regulation of wages includes:

Legislative establishment and change of the minimum wage in the Russian Federation;

Tax regulation of funds allocated for wages by enterprises, as well as income of individuals;

Establishment of district coefficients and percentages of allowances;

Establishment of state guarantees for wages.

The main documents in the field labor relations are the Constitution of the Russian Federation, Labor, Tax, Civil Code Russian Federation.

The regulation of wages on the basis of contracts and agreements is provided by: general, territorial, collective agreements, individual agreements (contracts).

The fundamental document regulating remuneration and its accounting is Labor Code Russian Federation.

The code addresses the following aspects labor relations:

1) The emergence of labor relations and the procedure for concluding labor contracts between an enterprise and its employees (Articles 15-22, 56-90).

2) Working hours and rest time (weekends, holidays, holidays) art. 106-128.

3) Labor schedule and labor discipline (art. 189 - 195).

4) Organization of labor protection (art. 209-231).

5) Features of the regulation of wages for certain categories of workers: women, workers under the age of 18, part-time workers, etc. (Art. 251-351).

6) Issues of protecting the labor rights of workers. (art. 352 - 419).

7) Responsibility for violation of labor legislation. (Article 419).

The objectives of labor legislation are - the establishment of state guarantees of labor rights and freedoms of citizens, the creation of favorable working conditions, the protection of the rights and interests of workers and employers.

The main tasks of labor legislation are to create the necessary legal conditions to achieve optimal coordination of the interests of the parties to labor relations, the interests of the state, as well as the legal regulation of labor relations and other directly related relations concerning:

Organization of labor and labor management;

Employment with this employer;

Vocational training, retraining and advanced training of employees directly from this employer;

Social partnership, collective bargaining, conclusion of collective agreements and agreements;

Participation of employees and trade unions in the establishment of working conditions and the application of labor legislation in cases provided for by law;

Material liability of employers and employees in the sphere of labor;

Supervision and control (including trade union control) over compliance with labor laws);

Resolution of labor disputes.

Sources labor law are normative legal acts regulating social relations in the field of labor and directly related relations. If the norms of labor law, which are contained in normative legal acts having lower legal force, contradict the Labor Code, then the norms of the Labor Code shall apply. The norms of the Labor Code should not contradict the Constitution, since the regulation of labor relations is carried out in accordance with the Constitution of the Russian Federation and federal constitutional laws:

Labor legislation, which includes the Labor Code of the Russian Federation, other federal laws adopted in accordance with it and laws of the constituent entities of the Russian Federation containing labor law norms

Other regulatory legal acts containing labor law norms

Decrees of the President of the Russian Federation

Decrees of the Government of the Russian Federation and regulatory legal acts of federal bodies executive power

Regulatory legal acts of the executive authorities of the constituent entities of the Russian Federation

Collective agreements, agreements and local regulatory legal acts containing labor law norms

· Normative-legal acts of local self-government bodies adopted within their competence.

· International legal acts

2. Tasks of accounting for labor and wages

2.1. Composition of the wage fund

In accordance with the Instruction on the composition of the payroll, the expenses of the organization related to wages, as well as other payments to employees, are divided into three parts:

Salary fund;

Social benefits;

Expenses not related to payroll and social benefits.

The payroll includes:

Expenses not taken into account in the wage fund and social payments include:

1. Income from shares and other income from the participation of employees in the property of the organization (interest, dividends, etc.);

2. Contributions for the unified social tax and for compulsory social insurance against accidents at work and occupational diseases;

3. Payments from off-budget funds, as well as under contracts of personal, property and other insurance;

4. The cost of free uniforms, uniforms that remain in personal permanent use, or the amount of benefits in connection with their sale at reduced prices;

5. Travel expenses within and above the established norms.

When compiling statistical reporting for labor, the amounts of money accrued for the reporting period are shown, regardless of the sources of their payments and budget items in accordance with the payment documents for which the employees were paid wages, bonuses, etc. irrespective of the date of their actual payment.

The amounts accrued for annual and additional holidays are included in the payroll of the next month only in the amount attributable to vacation days in the reporting month. Amounts due for vacation days in the following month are included in the next month's payroll.

Data on the payroll for the corresponding period of the previous year, when compiling reports on labor, are shown in the structure of the reporting period of the current year.

In the case of in-kind wages and the provision of social benefits, labor reports include amounts based on the calculation at market prices prevailing in the region at the time of accrual. If goods and services were provided at reduced prices, then the difference between their full cost and the amount paid to employees is included.

2.2. Synthetic accounting of settlements with personnel on wages.

Settlements of a trade organization with personnel for remuneration are reflected on account 70 “Settlements with personnel for remuneration”. This account is passive in relation to the balance sheet; it reflects the unpaid obligations of the trade organization to the staff on the loan.

In accounting, the amount of accrued wages to personnel is recorded by the entry:

Debit of account 44 “Sales expenses”

This entry reflects the accrual of vacation pay. When an employee goes on vacation:

Debit account 96 "Reserves for future expenses"

Credit of account 70 “Settlements with personnel for wages”.

This entry indicates that at the expense of the reserve it is possible to write off the expenses for paying only used vacations. Compensations for their non-use are included in the payment costs. These amounts are not allowed to be written off against the reserve. This form is defined tax legislation(Clause 8, Article 255 of the Tax Code).

If an employee under a contract is employed in an organization on a part-time basis, the average daily earnings for vacation pay and compensation for unused vacation are calculated by dividing the amount of actually accrued wages by the number of working days according to the 6-day working week calendar.

If vacation pay is transferred to the next reporting month and the company does not create a reserve for upcoming vacations, an entry is made:

Debit account 97 "Deferred expenses"

Credit of account 70 “Settlements with personnel for wages”.

If the employee did not use the leave granted to him, the trade organization has the right to take into account compensation in the part exceeding 28 calendar days in labor costs.

In tax accounting, compensation for unused vacation for previous years is not recognized.

Compensation for leave not related to dismissal is subject to a single social tax(ESN).

For the amount of personal income tax (PIT) withheld:

Credit of account 68 "Calculations on taxes and fees", sub-account "Calculations with the budget for personal income tax".

Other deductions from the employee's wages are reflected in the debit of account 70 in correspondence with the credit of the following accounts, depending on the type of deduction:

71 "Settlements with accountable persons" - for the amount of outstanding debt on business trips;

73 “Settlements with personnel for other operations”, sub-account 2 “Settlements for compensation for material damage”, etc.

Salary payments:

1. Through the cashier: Debit account 70 “Settlements with personnel for wages”

Account credit 50 "Cashier".

2. For plastic cards: Debit account 70 "Settlements with staff for wages"

Credit of account 51 "Settlement accounts".

Refund of overpaid amount:

Debit account 50 "Cashier"

Credit of account 70 “Settlements with personnel for wages”.

Unclaimed wages are recognized as deposited. The accountant writes off this amount from account 70 “Settlements with personnel for wages” to account 76 “Settlements with various debtors and creditors”.

In agreement with the administration, the employee can receive wages in non-monetary form. According to Art. 131 of the Labor Code of the Russian Federation, the share of such wages cannot exceed 20% of the accrued monthly wage. This amount is also subject to personal income tax, as it is also the income of the employee.

For a trading company, this transaction is recognized as a sale of goods:

Debit account 70 "Settlements with personnel for wages"

Account credit 90 "Sales", sub-account 1 "Revenue".

The book value of the goods is debited from the warehouse at the same time:

Debit 90 "Sales", subaccount 2 "Cost of sales"

Account credit 41 "Goods", sub-account 1 "Goods in warehouses".

The costs of such operations are considered as current costs and, after they are formed on account 44 “Sales costs”, they are written off to the debit of account 90 “Sales”, subaccount 2 “Cost of sales” for the value of VAT:

Debit account 90 "Sales", subaccount 3 "VAT"

Account credit 68 "Calculations on taxes and fees", sub-account "Calculations with the budget for VAT".

2.3. Deductions and deductions from wages

In accordance with the legislation, the following deductions are made from the wages of employees:

– income tax (state tax, object of taxation – wages);

- repayment of debts on previously issued advances, as well as the return of amounts overpaid to the employee due to incorrect calculations;

– compensation for material damage caused by the employee to the enterprise;

– collection of certain types of fines;

– recovery of alimony for the maintenance of minor children or disabled parents (according to executive documents);

- for goods sold on credit;

- for defective products. Mandatory deductions are income tax, deductions from the Pension Fund of the Russian Federation, according to writ of execution and inscriptions of notary offices in favor of legal entities and individuals.

At the initiative of the organization, the following deductions can be made from the wages of employees: debt for the employee; previously issued planned advance and payments made in the inter-settlement period; debt on accountable amounts; rent (according to the lists submitted by ZhKO organizations); for the maintenance of the child in departmental preschool institutions; for damage caused to production; for damage, shortage or loss of material assets; for marriage; cash receipts; for goods purchased on credit; payment for periodicals; union membership dues; transfers to third-party organizations and to a mutual assistance account; transfers to branches of the Savings Bank.

Income tax from individuals is withheld in the manner established by the Government of the Russian Federation, and has several important features:

- the basis for determining the amount of tax levied from each citizen is the sum of the total annual income from all sources in the past calendar year, and the monthly income is considered as intermediate;

- if a citizen, in addition to the salary at the main place of work, has income on the side, he is obliged to declare the total amount of income received, including wages.

Income tax is levied on employees' income above the established minimum wage at a fixed rate of 13%. Incomes received in kind are taken into account as part of the total annual income at state regulated prices, and in their absence - at free (market) prices at the date of receipt of income. The total income does not include state benefits for social insurance and social security (except for benefits for temporary disability), all types of pensions, except for those assigned and paid at the expense of organizations and a number of other incomes. The tax is calculated and withheld from citizens by organizations after each month from the amount of the total income of citizens from the beginning of the calendar year, reduced by the amount of the minimum monthly wage established by law, the amount withheld to the Pension Fund of the Russian Federation, the amount of expenses for the maintenance of children and dependents, the amount of 5- multiple, 3-fold and 1-fold minimum monthly wages for categories of citizens who have received the right to reduce taxable income, as well as the amount of income transferred to charitable purposes, offset by the amount of tax withheld in previous months.

At the end of the year, the accounting departments recalculate the tax based on the total annual income of citizens, minus all amounts that are subject to exclusion from the total annual income.

Income tax is levied on the income of citizens only by withholding tax amounts from their income. Payment of tax on income of citizens at the expense of organizations is not allowed. From income received outside the main place of work, the tax is withheld at a rate that offset the amount of tax previously withheld; the minimum monthly wage and expenses for the maintenance of children and dependents are not excluded from the income of citizens.

At the request of citizens, organizations are required to issue them a certificate of accrued income and tax withheld.

Organizations that pay taxable income to citizens at least once a quarter submit to the tax authority at their location information on the amounts of income paid to citizens over the past year and on the amounts of tax withheld from them, indicating the addresses of the permanent residence of these citizens. For persons working part-time or under civil law contracts, such information may be provided after a year or at the end of work. The said information shall be forwarded by the tax authorities to the tax authorities at the place of residence of the recipients of income. The tax authorities take this information into account when checking the declarations submitted by citizens on their income.

Citizens who have income from other organizations are required at the end of the year to include information about these incomes and income received at the place of their main job in the declaration submitted by April 1 to the tax authority at the place of permanent residence.

The basis for withholding alimony is writ of execution, and in case of their loss, duplicates of these sheets, as well as written statements of citizens on the voluntary payment of alimony. Alimony is collected from all types of income and additional remuneration both for the main and for combined work, from dividends, state social insurance benefits, amounts paid in compensation for damage in connection with disability due to injury or other damage to health. They do not collect alimony from the amounts of material assistance, one-time bonuses, compensation payments for work in hazardous and extreme conditions and other payments that are not permanent.

The accounting department is obliged, within 3 days from the date of payment of wages, to issue the exactor personally from the cash desk, transfer by mail with an accepted payment order (with the transfer of the costs of the transfer to the exactor) or transfer to the accounts of the exactors on deposits in the branch of the Savings Bank on the basis of a written application from the applicant . If the address of the applicant is unknown, then the withheld amounts are transferred to the deposit account of the people's court at the location of the organization. The material liability of employees for the material damage caused to the enterprise is provided for by the Labor Code of the Russian Federation. The amount of damage is determined by actual losses according to accounting data. In case of theft, shortage and deliberate damage, the amount of damage is determined based on market prices for the relevant types of property, and for imported material assets - at the customs value, taking into account paid customs duties, tax payments and other costs.

Within the limits of the employee's average monthly salary, damage is compensated by order of the administration, which must be made no later than 2 weeks from the day the damage was discovered and addressed to execution no earlier than 7 days from the date of notification to the employee. If the employee refused voluntary compensation for damage, the administration files a lawsuit in court.

Deductions from accrued wages are reflected:

Debit account 70 "Settlements with personnel for wages"

Credit of accounts 68 “Settlements with the budget” (in the amount of income tax); 69 "Calculations for social insurance and security", sub-account 2 "Calculations for pensions" (for the amount of mandatory insurance contributions from citizens to the Pension Fund in the amount of 1%); 28 "Marriage in production" (for the amount of deductions from the perpetrators of the marriage); 73 “Settlements with personnel on other transactions” (for amounts for goods sold on credit, for bank loans, for loans granted, for amounts collected to compensate for shortages, fines paid); 76 “Settlements with various debtors and creditors” (for amounts under executive documents), etc.

Repayment of debts to the budget and pension fund for deductions, they reflect on the debit of accounts 68 and 69 from the credit of account 51 “Settlement account”, and for alimony - on the debit of account 76 from the credit of accounts 50 “Cashier” (when issuing retained amounts from the cash desk), 51 “Settlement account” (when transferring by mail or credited to the recipient's account in the Savings Bank). Accounting for settlements for compensation for material damage is carried out on an active account 73 “Settlements with personnel for other operations”, subaccount 3 “Calculations for compensation for material damage”.

The debit of account 73 includes the amounts to be recovered from the perpetrators, from the credit of accounts 84 “Shortages and losses from damage to valuables” (for the balance sheet value of missing and damaged valuables), 83 “Deferred income” (for the difference between the carrying value of these valuables and the amount recovered from the perpetrators), 28 “Defective production” (for losses from defective products), etc. On the credit of account 73, subaccount 3, reflect the repayment of the amount of material damage in correspondence with accounts: 50, 51 - for the amount of payments made ; 70 “Settlements with personnel for wages” - for the amount of deductions from wages; 26 "General business expenses" - for amounts that, by a court decision, cannot be recovered from the guilty person due to his insolvency.

3. Accounting for wages in a trade organization

3.1. Features of the activity of a trade organization

Trade is one of the most important industries National economy, since it ensures the circulation of goods, their movement from the sphere of production to the sphere of consumption. It can be considered as a kind entrepreneurial activity associated with the purchase and sale of goods and the provision of services to customers.

Depending on the purpose for which goods are purchased, trade is divided into two types:

wholesale (trade in goods with their subsequent resale or professional use);

Retail (trade in goods and provision of services to customers for personal, family, home use, not related to business activities).

Many enterprises carry out trading operations along with other activities, while the main difficulties for accounting are related to the peculiarities of accounting for various operations, depending on the type trading activities: wholesale, retail, intermediary activities also have accounting features.

In accordance with the current legislation, trading enterprises are required to maintain separate accounting for the purposes of:

calculation of income tax;

calculation of value added tax;

· separation of tax bases when using the single tax system on imputed income for certain types of activities.

The relevant rules for maintaining separate accounting, adopted by the trade organization, are fixed in its accounting policy. The main regulatory document regulating the basis for the formation and disclosure of an organization's accounting policy for accounting purposes is PBU 1/98. The accounting policy of the organization takes into account the characteristics of the industry to which it belongs (retail or wholesale, catering).

Trade organizations are traditionally invited to work with account 44 “Sales costs” (formerly “Distribution costs”) for items of distribution costs in analytical accounting. The nomenclature of items of distribution costs for wholesale enterprises, retail and catering defined methodological recommendations on cost accounting and has 14 positions:

· Fare.

· Labor costs.

· Deductions for social needs.

· Expenses for rent and maintenance of buildings, structures, premises, equipment and inventory.

· Depreciation of fixed assets.

· Expenses for the repair of fixed assets.

· Depreciation of sanitary and special clothing, table linen, crockery, appliances, and other IBEs.

· Expenses for fuel, gas, electricity for production needs.

· Expenses for storage, part-time work, sorting and packaging of goods.

· Costs of paying interest on loans.

· Losses of goods and technological waste.

· Shipping costs.

· Other expenses.

Labor costs in trade organizations include:

payment of wages for actually performed work, calculated on the basis of piece rates, tariff rates and official salaries in accordance with the forms and systems of remuneration adopted at the trade enterprise;

the cost of products issued as payment in kind to employees;

Incentive payments under system provisions: bonuses (including the value of in-kind bonuses) for production results, including remuneration based on the results of work for the year, bonuses to tariff rates and salaries for professional skills, high achievements in work, etc.;

Compensatory payments related to the mode of work and working conditions, including: allowances and surcharges to tariff rates and salaries for night work, overtime work, multi-shift work, for combining professions, expanding service areas, for working in difficult working conditions;

The cost of items issued free of charge in accordance with the current legislation (including uniforms, uniforms) remaining in personal permanent use (or the amount of benefits in connection with their sale at reduced prices);

payment in accordance with the current legislation of regular (annual) and additional holidays(compensation for unused vacation), travel once every two years to the place of vacation use on the territory of the Russian Federation and back, baggage allowance up to 30 kg at the expense of the enterprise for persons working in the Far North, areas equated to them and in remote areas Far East, payment for preferential hours for adolescents, breaks in work for mothers to feed a child, as well as the time associated with the passage medical examinations, performance of public duties;

· payments to employees laid off from enterprises and organizations in connection with their reorganization, reduction in the number of employees and staff;

One-time remuneration for length of service (bonuses for length of service in the specialty in this farm) in accordance with applicable law;

Payments due to regional regulation of wages, including: payments for district coefficients and coefficients for work in deserts, waterless and high-mountainous areas, produced in accordance with applicable law; salary bonuses provided for by law for continuous work experience in the regions of the Far North and equivalent areas and other regions with severe natural and climatic conditions;

· vacation pay before starting work for graduates of vocational schools and young professionals who have graduated from a higher or secondary specialized educational institution;

payment, in accordance with applicable law, for study holidays granted to workers and employees who successfully study in evening and correspondence higher and secondary specialized educational institutions, in correspondence postgraduate studies, in evening (shift) vocational schools, in evening (shift) and correspondence general education schools, as well as those entering graduate school;

payment for the time of forced absenteeism or the performance of lower-paid work in cases provided for by law;

additional payments in case of temporary disability up to actual earnings, established by law;

the difference in salaries paid to employees employed from other organizations while maintaining for a certain period (in accordance with the law) the size of the official salary at the previous place of work, as well as during temporary substitution;

the amounts accrued for the work performed by persons involved in work at trade enterprises, in accordance with special agreements with state organizations (for the provision of labor), both issued directly to these persons and transferred government organizations;

wages at the main place of work for employees, managers and specialists of trade enterprises during their training with a break from work in the system of advanced training and retraining of personnel;

· payment to employees - donors for the days of examination, blood donation and rest provided after each day of blood donation;

salary of higher education students educational institutions and students of secondary specialized and vocational educational institutions undergoing industrial practice at trade enterprises, as well as remuneration of students of secondary schools during the period vocational guidance;

· remuneration of students of higher educational institutions and students of secondary specialized and vocational educational institutions working as part of student teams;

· remuneration of employees who are not on the staff of the trade enterprise for the performance of work by them under concluded civil law contracts (including a work contract), if settlements with employees for the work performed are made directly by the trade enterprise itself. At the same time, the amount of funds for remuneration of employees for the performance of work (services) under a work contract is determined based on the estimate for the performance of these works (services) and payment documents;

other types of payments included in accordance with established order to the payroll fund (with the exception of payroll costs financed from the profit remaining at the disposal of the enterprise and other targeted revenues).

The distribution and production costs of trade enterprises do not include the following payments to employees in cash and in kind, as well as the costs associated with their maintenance:

· premiums paid out of the funds of the special purpose fund and earmarked revenues;

material assistance (including gratuitous material assistance to employees for the initial contribution for cooperative housing construction, for partial repayment of a loan granted for cooperative and individual housing construction), an interest-free loan for improving housing conditions, home improvement and other social needs;

payment for additional holidays provided under a collective agreement (in excess of those provided for by law) to employees, including women raising children, payment for the travel of employee family members to the place of use of the vacation and back (in accordance with applicable law for enterprises located in the Far North, equated to them localities and remote areas of the Far East);

pension supplements, lump-sum benefits for retired labor veterans, income (dividends, interest) paid on shares and deposits labor collective trade enterprises, compensatory payments due to price increases made in excess of the amount of indexation of income by decisions of the Government of the Russian Federation, compensation for the rise in the cost of food in canteens, canteens and dispensaries or providing it at reduced prices or free of charge (except for special meals for certain categories of workers in cases prescribed by law);

payment for travel to the place of work by public transport, special routes, departmental transport (with the exception of amounts subject to attribution to the cost of products (works, services);

· price differences in products (works, services) provided to employees of the enterprise or sold by subsidiary farms for public catering of the enterprise;

payment for vouchers for treatment and recreation, excursions and travel, classes in sports sections, circles, clubs, visits to cultural and entertainment and physical culture (sports) events, subscriptions and goods for personal consumption of employees and other similar payments and expenses incurred at the expense of profit remaining at the disposal of the trade enterprise;

Other types of payments not directly related to wages.

It should also be noted that, unlike industrial trade enterprises, in the absence of the required quantity Money for wages, in agreement with employees, they can use the in-kind form of wages, trade enterprises have the necessary items for this - goods. But the issuance of wages in goods should be used only as a temporary fact, and also only on a voluntary basis. The organization of accounting of settlements with employees for in-kind wages affects both the accounts of accounting for settlements with employees and accruals in connection with this on the wage fund of mandatory insurance contributions to state non-budgetary funds, and accounts for the sale of products with the calculation and payment of taxes on sales.

Another feature of trade organizations is the fact that a number of employees are financially responsible persons who accept, store and issue inventory items, and therefore bear full financial responsibility for the values ​​entrusted to them on the basis of concluded agreements on full liability.

Another feature of trade enterprises is that these organizations in some cases must provide personnel with special clothing and tools.

Under the circumstances, each commercial enterprise tries to break down the accounts into groups in order to streamline common system accounting at the enterprise, including for the purpose of streamlining labor costs.

3.2. Execution of settlements with personnel for remuneration in a trade organization

The main register used to process payroll settlements with employees is the payroll. This is a register of analytical accounting compiled for each employee, by department, by type of payment and deductions.

The payroll has several indicators:

1. Accrued by types of payments - turnover on the credit of account 70 “Settlements with personnel for wages”;

2. Withheld and set off by types of payments and offsets - turnover on the debit of account 70 “Settlements with personnel for wages”;

3. To be paid - the balance of account 70 “Settlements with personnel for wages”.

The last indicator of the payroll is the basis for filling out the payroll - a register of analytical accounting for the payment of wages to employees in the final settlement.

An organization can use several options for processing settlements with personnel for payment:

1. Drawing up a payroll, which combines two registers: payroll and payroll;

2. Drawing up payrolls for calculating wages and payrolls for paying wages.

3. Calculation of wages in personal accounts opened for each employee, on the basis of which payrolls are filled out for the payment of wages to employees.

The basis for compiling a payroll or filling out personal accounts are:

1. Time sheet - for calculating time wages and other types of payments based on hours worked.

2. Accumulative wage cards - for workers - pieceworkers.

3. Accounting calculations for all types additional fee and temporary disability benefits, tax cards No. 1-NDFL.

4. The decision of the judiciary to withhold on writ of execution.

Wages are paid according to payrolls on fixed days of the month. The basis for the right to issue is the presence of an order to pay the specified amount. The issuance is made within three days from the date of receipt of money in the bank.

After three days, the cashier checks and sums up the issued wages, and writes “deposited” against the names that did not receive it. The payroll closes with two amounts: issued in cash and deposited. For the deposited amount, the cashier draws up a register of unpaid wages, after which he transfers the payroll and the register of unpaid wages to the accounting department for verification and issuance of an expenditure cash warrant for the amount of wages issued. The account cash warrant is transferred to the cashier for registration in cash book. Details of the account cash warrant are put down on the payroll.

CONCLUSION

In conclusion of this course work, I note that one of the main economic categories that unites the interests of workers, entrepreneurs and the state is wages. The level, dynamics of wages, the mechanism of its formation directly affects the standard of living and social well-being of the population, production efficiency, and the dynamics of economic growth.

Thus, remuneration is a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, collective agreements, agreements, local regulations and labor contracts.

The main tasks of accounting for labor and its payment, which were defined in Chapter One, are:

timely and correct calculation of the amounts of basic wages, incentive and compensatory allowances and additional payments;

correct calculation of the amount of bonuses and remuneration of employees for effective performance labor functions;

Determination of deductions from the accrued amount of wages;

Accounting for settlements with employees of the organization on accrued wages;

accounting for settlements with the budget, extra-budgetary funds for taxes and fees charged on wages;

control over the rational use of labor resources, wage fund;

correct allocation of the accrued amount of wages and social insurance contributions to the accounts of production and distribution costs and to the accounts of target sources of financing.

As for the legal regulation of remuneration, here the fundamental document regulating remuneration and its accounting is the Labor and Tax Codes of the Russian Federation.

The second chapter discusses the main forms and systems of remuneration: tariff, which is divided into time and piecework wages, tariff-free, as well as a mixed system that includes a floating salary system, a dealer mechanism and a commission form of payment.

The issue of the wage fund has been studied. The payroll includes:

1. Payment for the hours worked, as well as remuneration for the labor of persons hired on a part-time basis and non-roster employees;

2. Payment for time not worked - payment for annual and additional paid holidays, downtime through no fault of workers, preferential hours for teenagers;

3. One-time incentive and other payments (remuneration based on the results of work for the year, for length of service, monetary compensation for unused vacation, etc.);

4. Payment for food, housing and fuel costs (payment for the cost of food, the cost of free housing provided to employees, funds for reimbursement of housing costs, the cost of fuel provided free of charge to employees).

5. Payments of a social nature - social benefits and compensations provided to employees from state and non-state budget funds - an allowance for pensions for pensioners working in an organization, lump-sum benefits upon retirement, payment for vouchers for employees and their families for treatment, recreation, travel and travel at the expense of the organization, etc.

The organization of accounting at trade enterprises has significant features in comparison with industrial enterprises.

The forms and systems of wages used at enterprises must meet the following basic requirements: use reasonable labor costs ( job duties workers); apply tariff rates (salaries) that ensure the reproduction of the labor force of the appropriate qualification; create a high material interest in the results of labor.

Thus, in a trade organization, the main settlements of a trade organization with personnel for wages are reflected on account 70 “Settlements with personnel for wages”. This account is passive in relation to the balance sheet; it reflects the unpaid obligations of the trade organization to the staff on the loan.

The debit of account 70 takes into account the paid amounts of wages, accrued taxes, etc.

The remuneration of part-time workers at the enterprise is carried out in accordance with Article 282 of the Labor Code and the current internal Regulations on remuneration.

Accounting for deductions from wages is carried out in accordance with Article 138 of the Labor Code.

The main register used to process payments to employees for wages, discussed in the third chapter, is the payroll. This is a register of analytical accounting compiled for each employee, by department, by type of payment and deductions.

List of used literature

1. Civil Code of the Russian Federation of January 26, 1996 N 14-FZ (as amended by Federal Laws of December 25, 2008 N 280-FZ)

2. Part 1 of the Tax Code of the Russian Federation of July 31, 1998 N 146-FZ (as amended by Federal Laws of November 26, 2008 N 224-FZ)

3. Part 2 of the Tax Code of the Russian Federation of August 5, 2005 N 146-FZ (as amended by Federal Laws of December 30, 2008 N 323-FZ)

4. The Constitution of the Russian Federation

5. Regulation on accounting "expenses of the organization" PBU 10/99

6. Labor Code of the Russian Federation of December 30, 2001 N 197-FZ (as amended by Federal Laws of November 25, 2009 N 267-FZ)

7. Astakhov V.P. Accounting in trade. - M.: Phoenix, 2010. - 378 p.

8. Zakharyin V.R. Accounting and tax accounting of the costs of trade and public catering organizations when concluding contracts // Accounting and taxes in trade and catering. – 2002. - №10.

9. Kamordzhanova N.A., Kartashova I.V. Accounting. 6th ed., - St. Petersburg: Peter, 2009. - 320 p.

10. Kondrakov N.P. Accounting Tutorial. - M.: Prospect, 2000.-416 p.

11. Kulemina M. S. Forms and systems of remuneration, payroll // Accounting and taxes. - 1998. No. 5.

12. Sokolova E.S., Bebneva E.V., Bogacheva I.V. THEORY OF ACCOUNTING: Educational-methodical complex. – M.: Ed. Center EAOI, 2008. - 231 p.

13. Khakhonova N.N. Fundamentals of accounting and auditing. Series "Phoenix Tutorials". - Rostov n / a, 2003.

14. http://www.buhgalteria.ru/dict/556

The decision to hire an employee is made by the head of the organization, the personnel officer is responsible for documenting the employment relationship.

The recruitment process can be summarized as follows:

1) first of all, the personnel officer must check the documents of the new employee;

2) before signing the employment contract, he must familiarize the new employee against signature:

With internal regulations;

Collective agreement (if any);

Other local regulations directly related to the work activity of the employee (part 3 of article 68 of the Labor Code of the Russian Federation);

3) then it is necessary to sign an employment contract;

4) draw up and issue an order to hire an employee (Article 68 of the Labor Code of the Russian Federation);

5) announce the order to the employee against signature;

6) on the basis of an order to make an entry in the work book of the employee.

If the employee himself found a job with another employer with more attractive working conditions or in connection with a change of residence, or if another employer offered the employee vacant position, which is more consistent with his qualifications, work experience and needs, then in this case it is possible to transfer from one employer to another.

Such a transfer is possible when a written agreement on the transfer of the interested parties has been made:

new employer;

Employee;

Former employer.

Documentation of the translation into permanent job to another employer involves the preparation of the following documents:

Personal statement of the employee outlining the reasons for the transfer and indicating the new place of work (new employer);

Letter of invitation to work from a new employer.

If the employer, for whom the employee still continues to work, agrees to his transfer to another employer, then an order (instruction) is issued to terminate (terminate) the employment contract with the employee (dismissal) (forms No. T-8 and No. T-8a) according to paragraph 5 hours 1 tbsp. 77 of the Labor Code of the Russian Federation.

If the former employer does not agree to the dismissal in the order of transferring the employee to a new place of work, the employment contract cannot be terminated under paragraph 5 of part 1 of Art. 77 of the Labor Code of the Russian Federation. In this case, the employee may submit, in accordance with the established procedure, an application for dismissal of his own free will.

The transfer of an employee to a permanent job with another employer is carried out by dismissal from the previous place of work and employment with a new employer. On the basis of the order, appropriate entries are made in the personal card, in the personal account and in the work book of the employee.

For operational accounting and ease of calculating wages with a time-based form of remuneration, organizations maintain timesheets for the use of working time, for each division, workshop, section, etc. It contains data such as the number of hours worked, hours of absence, personnel numbers and the names of employees. And for workers with a piecework form of remuneration, an order for piecework work is drawn up, which indicates the number of parts, assemblies, parts, etc. produced. From the order for piece work, data is also taken for calculating wages.

To account for settlements with employees of the enterprise, the Chart of Accounts for accounting for the financial and economic activities of organizations and the Instructions for its use provide for the opening and maintenance of account 70 “Settlements with personnel for remuneration”, which takes into account settlements for all types of payments due to employees, including:

On wages (basic and additional);

Bonuses for production and non-production results of work;

By payment various kinds allowances;

On payment of vacation, study holidays;

Long service awards;

Allowances, etc.

Analytical accounting on account 70 is maintained for each employee of the organization.

Personal income tax (PIT) accrued from the wages of employees is also reflected in the debit of account 70 in correspondence with account 68 “Calculations on taxes and fees”, subaccount 1 “Income tax on individuals”. Contributions for compulsory social insurance are taken into account in the debit of the same accounts on which wages are accrued.

Calculation and accounting of the payment of wages in SNS-Holding LLC is carried out in the payroll. It has the form of a table, which contains information about the recipient of wages, the amount of accruals and deductions by type, the amount to be paid, and the recipient of wages puts a receipt for receipt.

For settlements with compulsory insurance funds, the Instructions for the Application of the Chart of Accounts for Accounting Financial and Economic Activities of Organizations provide for account 69 “Settlements for social insurance and security”, which is intended to summarize information on settlements for social insurance, pension provision and compulsory medical insurance of employees of the organization. Sub-accounts are opened for it (according to settlements with the FSS of the Russian Federation):

69.1 "Social insurance settlements";

69.11 "Calculations for compulsory insurance against accidents at work and occupational diseases";

69.12 "Calculations for voluntary social insurance in case of temporary disability."

All the operations described above are recorded in the accounting as follows (table 4):

Table 4 - Synthetic accounting for account 70 "Settlements with personnel for wages"

The data of primary documents correspond to the data of registers and reporting. Payroll accounting at the enterprise is automated. Accounting is carried out using the program "1-C: Accounting".

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INTRODUCTION

1. THEORETICAL ASPECTS OF ACCOUNTING FOR PAYMENTS WITH AN EMPLOYEE

1.1 The essence of wages

2. PRACTICAL PART

2.1 Task number 1

2.2 Task number 2

2.3 Task number 3

CONCLUSION

LIST OF USED LITERATURE AND SOURCES

APPENDIX A

INTRODUCTION

Labor, according to modern economic science, is the most important part of the economy - it is both a commodity (the worker sells his labor, creating a new quality and an additional amount of material values) and the cause of the added value, since objects and materials become more expensive when labor is applied to them. Hence the need arises to evaluate and pay for labor in all its manifestations, then including the cost of wages within the framework of laws established by the state in the cost of production.

One of the main activities of the accounting department of any organization is accounting for the wages of employees of the enterprise. This area of ​​work of accounting is one of the most time-consuming and responsible, and rightfully occupies one of the central places in the entire accounting system at the enterprise. The concept of “salary” covers all types of earnings (as well as various bonuses, additional payments, allowances, and social benefits) accrued in cash and in kind (regardless of funding sources), including amounts of money accrued in accordance with the law for not worked out time (annual vacation and so on).

The relevance of the topic of the work lies in the fact that the topic of accounting for the remuneration of employees is very relevant, as it is a very important part of all accounting, work with employees and tax charges. It is important not only to correctly reflect payroll calculations in accounting, but also to correctly calculate the amount due to be paid to each employee for all reasons, as well as timely withhold the amount of mandatory or other deductions from wages.

The purpose of this work is to consider the features of accounting for settlements with employees for wages.

To achieve this goal, it is necessary to solve a number of tasks:

To reveal the essence of wages.

Examine the documents on the basis of which wages are calculated.

Describe the features of registration of settlements of the organization with employees.

Discuss types of payroll deductions.

Analyze the features of settlements with workers and employees.

To reveal the essence of accounting of settlements with personnel.

These tasks formed the basis for constructing the structure of the work. The presented work is presented on 32 pages, has an introduction, main part, conclusion, list of sources used.

In the course of the work, textbooks, monographs, sources of periodicals on the topic “Accounting for settlements with an employee for wages” were used.

1. THEORETICAL ASPECTS OF ACCOUNTING FOR PAYMENTS WITH AN EMPLOYEE

1.1 The essence of wages

calculation employee wages

Democratization in the economy and politics, the deepening of market relations, the reform of property objectively increase the role of personal material interests. The form of their implementation is personal incentives, which include various types of employee income. In connection with the ongoing transformations, the development of a variety of forms of ownership and management, inflationary processes and the monetization of benefits, the structure of the total income of an employee is changing. Babaev Yu.A. Accounting. -M.: Velby, 2011. -114p.

The main types of income for employees at present:

income from direct labor activity(remuneration, bonuses, additional payments, allowances);

Payments and compensations related to working conditions at the enterprise (surcharges for hard and harmful conditions labor, work at night, holidays, etc.);

Property income (dividends from invested capital, shares, profit sharing, privatization checks, etc.);

Payments and benefits related to social protection from inflation, lower living standards, and other negative consequences of ongoing reforms;

Surcharges related to the climatic features of the regions (regional surcharges, northern allowances, etc.). Makova T.S. Accounting for payroll calculations with personnel // Accounting. -2009. -#5. -S.33

The dominant role in the structure of an employee's income belongs to wages, which remain at present and in the coming years for the vast majority of employees the main source of their income. In other words, wages will continue to be the most powerful stimulus for improving the productivity of labor and production in general.

Remuneration of labor determines the level and quality of life of the population, the size of the future pension, and, consequently, the social status in old age, mood, health, opportunities for education, cultural development, the psyche of people, etc. Even the amount of dividends received from property and securities by employees of enterprises and organizations that acquire Lately quite massive, in accordance with the current methods, they significantly depend on the size of their wages.

How component and an element of the social and labor sphere, wages play a special role in the structure of the implementation of social policy priorities. These, as is known, include the reduction of poverty in the Russian Federation, the modernization and reform of the systems of education, healthcare, pensions, and housing and communal services.

In a market economy, wages must be dealt with by federal, regional, municipal and corporate governments by providing mechanisms for its organization and regulation.

Hence its adequate influence on social processes and the well-being of the people as a whole, including the reform of the pension system, housing and communal services and other elements of the social and labor sphere. The reality of their implementation and effectiveness directly depend on wages. Reforms of pensions, housing and communal services, income tax collection in the form in which they are proposed will go if there is a European level of wages, if its organization will interest people to work more and better, if it (salary) is paid on time.

To create primary conditions for reforming any elements and parts of the economy or society, it is necessary to carry out a deep (not only in terms of scale, but also in terms of results) wage reform, correcting and eliminating all obvious deformations and contradictions in this area. Only through wages and its improvement can and should we move further, towards the progress and prosperity of Russia, the opposite side from poverty and devastation, from which we cannot begin a massive retreat.

Wages as a category of a market economy is the cost (price) of labor, i.e. the value expression of the objectively required amount of means of subsistence for the reproduction of the labor force and the efficient functioning of production. The development of market relations predetermines the real existence of these funds only in value form, as means that objectively determine the cost of labor needs in production costs. Babaev Yu.A. Accounting. -M.: Velby, 2011. -110s.

The price of labor power, acting in the form of wages, may deviate from the cost - the cost of reproducing labor power - under the influence of economic conditions in the labor market, demand and supply of specific types of labor, which differ in their vocational qualification level. Wages are called upon to perform reproductive, stimulating and regulating functions in a market economy.

The negative aspects in the organization and regulation of wages as the main source of income generation for the population are the result of erroneous ideas that the state should not interfere in this process. In this regard, very relevant in the policy of wages and incomes of the population is the need for a rational combination of state and collective-contractual regulation of them through the construction and application of the tariff system of wages, the use of forms and systems of wages and incentive payments for high quantitative and qualitative results of work.

1.2 Documents on the basis of which wages are calculated

Labor costs are the most important items in the cost of production. According to the method of inclusion in the cost price, labor costs can be direct (salary to the personnel of the main production) and indirect (salary of managerial, maintenance personnel, employees).

Payroll depends on the applied system of remuneration, technology and organization of production. Remuneration can be time, piecework, piece-bonus, agency remuneration, salary and others.

Payroll accounting is based on primary documentation on accounting for labor costs and regulatory documents on the forms of remuneration developed in the organization.

The following documents are the basis for calculating wages:

staffing;

Approved by the Regulations on remuneration of personnel;

Time sheet; ^ work order; production record sheet;

Order for the payment of the premium;

Employment contract and act of work performed;

Other documents related to labor relations and wages.Dudchenko O.N. Salary: calculation and accounting. -M.: Exam, 2010. -133s.

Documentation of settlements with employees is an integral part of accounting for payroll calculations, since wages are accrued in accordance with documents for recording the use of working time.

With time wages, such a document is a time sheet (standard form No. T-13), which is an internal, primary, accumulative and exculpatory accounting document, as well as a register of operational accounting of working hours.

Every employee hired on a permanent, temporary, seasonal work for a period of one day or more, with the exception of employees performing work under a work contract, a specific personnel number is assigned, which is indicated in all documents on accounting for labor and wages.

Accounting for production with a piecework form of remuneration can be organized provided that it is possible to measure and calculate the volume of work performed by each employee in physical terms and set planned, normalized tasks per unit of time. Therefore, the production accounting documentation should provide the organization with data on the quantity and quality of products produced and work performed; on the compliance of the volume of work performed with the amount of materials, raw materials, semi-finished products used; on the level of performance of production standards and the amount of wages.

Accounting for the output of pieceworkers is kept by foremen, foremen and other workers. Depending on the nature of production, the system of organization and remuneration of labor, the method of controlling the quality of products in industry, the following forms of primary accounting documents are used: order for piece work, route sheet (map), report on the development and acceptance of work per shift, accounting cards (sheet) development, timesheet calculation, act of acceptance of work performed, order and others.

Regardless of the form, primary documents must contain the following details: place of work (workshop, section, department, etc.), billing period (year, month, date), last name and initials of the employee, his personnel number and category, cost accounting code ( product, order, invoice, expense item), name of work, planned and actual volume, price per unit of work performed, actual earnings. These documents are completed on the basis of technological maps, current norms and prices in accordance with the production program of the workshop (site), work schedule. These documents are drawn up before the start of work and transferred to the worker or team. Upon completion of the work, the technical control department (TCD) puts down the actual time spent and the volume of produced, accepted good products and defects. These documents are signed by the head of work, the standardizer and the foreman (if the work is performed by a team) and confirmed by the head of the organization.

In single productions, where individual (non-repeating) products are made, the main document for piece work is the outfit. According to the form, individual outfits (for one person) and brigade (collective) outfits are distinguished; by validity period - one-time (for one type of work during a shift or a month, related to the same order, code production costs) and cumulative outfits. But cumulative outfits for the entire reporting period or half of it are considered more perfect. Normalized tasks and their performance are sequentially recorded in such an outfit. They are calculated for each half of the month. At the end of the month, the outfit is closed and handed over to the accounting department, where it is further processed: the correctness of filling in the accounting details is checked, the amount of earnings and the number of hours of standardized time are calculated, the total amount of earnings and standard hours are determined.

If the work on the order is not completed by the end of the month, then the completed part is considered, and a task is given to complete the work in the order for the next month.

IN serial production, where a series (group) of homogeneous products is simultaneously manufactured according to one technological process, route sheets (maps) are used to account for output and wages. Each worker can perform work on them. The route sheet is issued in advance for all operations technological process and for a certain batch of parts and products. It consistently notes the transfer of work (quantity) from one operation to another, which allows you to control losses and defects in production. Due to the fact that the work on the route sheet is performed by several workers, the earnings of each are accumulated in a special document - a report on the production, drawn up for 15 days or a month. Dudchenko O.N. Salary: calculation and accounting. -M.: Exam, 2010. -135s

1.3 Registration of settlements of the organization with employees

There are several options for processing settlements of the organization with workers and employees, namely:

By compiling payroll statements, in which two documents are combined - a settlement and payroll, that is, the amount payable is simultaneously calculated and issued;

By compiling payrolls and making payments separately on payrolls;

By compiling pay slips for each employee for the month, on the basis of which pay slips are filled out. Yashina T.S. Accounting for settlements with personnel for wages // Accounting in commercial organizations. -2010. -#6. -p.63

The most common document, which is compiled on the basis of a time sheet (for time workers) and related documents for piecework workers, is the payroll (form No. T-51, recommended for large organizations). This statement is compiled in one copy in the accounting department and contains the following indicators, which are put down opposite the name of each employee of the organization:

Accrued by type of payment. In the total amount, these accruals are reflected as a turnover on the credit of account 70 “Settlements with personnel for wages”;

Withheld and set off by types of payments and offsets - turnover on the debit of the same account;

To be handed over or left for the organization at the end of the month. This amount is calculated as the difference between the accrued and withheld amounts and is equal to the balance on account 70. Chebyuryukova V.V. Accounting. Typical wiring. Preparation and analysis of reports. Features for small business: practical. allowance. - M.: TK Velby, 2010. -101s.

The latter indicator is the basis for filling out the payroll and issuing wages.

Form No. T-51 is printed in the form of a magazine, which consists of main and supplementary sheets. The number of slip sheets depends on the period for which the journal is designed: quarter, half year, year.

The payroll (form No. T-53) is used to record wage payments. The title page of the form indicates the total amount of paid and deposited wages.

The statement contains a list of employees of the organization. Opposite each surname, the amount due to be paid to this employee is indicated. The free column next to the amount is intended for a signature confirming the fact of receipt of funds. If necessary, in the "Note" column, the number of the submitted document is given (if the salary was received by proxy).

On the last page of the payroll, the final lines are filled in for the amounts of paid and unissued (deposited) wages.

It is advisable for medium and small organizations to use a combined payroll (form No. T-49), the peculiarity of which is that not only calculations are carried out on it, but also wages are paid. To do this, this document has an additional column in which employees sign for the amount of wages received.

On the title (head) page of the payroll, a permissive inscription is made on the issuance of money signed by the head and chief accountant of the organization or persons authorized to do so.

When using the payroll, it is allowed not to fill in other payrolls and payrolls.

According to labor law Workers and employees are paid, in addition to the worked, individual cases of unworked time. The calculation of the amounts of these payments is based on the average earnings. Such most common cases are holidays and temporary disability of workers. Chebyuryukova V.V. Accounting. Typical wiring. Preparation and analysis of reports. Features for small business: practical. allowance. - M.: TK Velby, 2010. -102s.

The right to receive the first leave arises for employees 11 months after joining the organization, with the exception of employees under the age of 18; military personnel transferred to the reserve and sent to work in the order of organized recruitment - after three months of work; women - before maternity leave or immediately after it; citizens exposed to radiation as a result of a catastrophe at Chernobyl nuclear power plant; simultaneous granting of leave to all employees; transfer of an employee from another organization (if the working period in total is 11 months); part-time workers, along with leave at the main place of work and some other categories of workers.

Leave is provided annually within the period stipulated by the vacation schedule approved by the organization. The transfer of leave is allowed in case of temporary disability, conscription of an employee into the army, performance of state or public duties. Failure to grant leave for more than two years is not allowed.

Upon termination of employment, the employee must receive compensation for unused vacation days for both the last and all previous years. Compensation is paid only in the event of dismissal, in other cases, the payment of monetary compensation in exchange for vacation is not allowed.

If an employee leaves before the end of the working year, on account of which he has already used the vacation in full, by order of the administration, in accordance with the Labor Code of the Russian Federation, a part of the salary for unworked vacation days is withheld from him. This requires an order from the head of the organization; the consent of the employee is not required.

In the event of temporary disability, employees receive benefits. The source of payment for disability is a part of the social insurance fund remaining at the disposal of the organization. Amounts payable are calculated on the basis of a time sheet and a disability certificate of a medical institution (an external administrative and executive one-time primary document).

Temporary disability benefits are paid within the time limits established for the payment of wages on account of social insurance contributions due from the organization.

1.4 Deduction from wages

Deductions from wages are deductions from wages permitted by law that reduce the accrued amounts, which can be conditionally divided into four categories: deductions in favor of the budget, third parties, the organization itself, and insurance authorities. Kupriyanova T.V. Accounting for payroll settlements with staff // Accounting. -2010. -#11. -p.27

1. In accordance with the Tax Code of the Russian Federation, a single personal income tax (PIT) rate of 13% is established.

For certain types income, other rates apply.

The basis for determining the amount of this tax is the amount of total income received from virtually all sources in the calendar year. Monthly income is considered as intermediate.

Personal income tax is levied after reducing earnings by the amount of standard, social, property and professional deductions established by law.

2. Deductions in favor of third parties are deductions on writ of execution (such as alimony and amounts aimed at compensating for harm caused), at the request of the employee (for example, contributions to any insurance funds).

The basis for the withholding and transfer of alimony are the writ of execution of the courts or written statements of employees on voluntary payment. When determining the amount of alimony, the court proceeds from the following circumstances.

3. In favor of the organization, the unworked advance payment for the first half of the month, overpaid wages, unreturned accountable amounts, payment for unworked days of paid vacations, deductions for admitted marriage are repaid in favor of the organization.

4. Most often, deductions in favor of insurance authorities are made in accordance with insurance contracts.

The total amount of all mandatory deductions should not exceed 20% of the total amount of accrued wages, and for several executive documents - 50%. Up to 70% of earnings are deductions when serving correctional labor by a court verdict at the place of main work, as well as withholding alimony for minor children. Kupriyanova T.V. Accounting for payroll settlements with staff // Accounting. -2010. -#11. -p.28

1.5 Settlements with workers and employees

In accordance with labor legislation, wages are paid to employees at least twice a month. For every half month, a full payment should be made for the actual hours worked or products manufactured.

The main document used for processing settlements with workers and employees is the payroll. This is a register of analytical accounting, as it is compiled in the context of each personnel number, by workshops, categories of employees and types of payments and deductions.

The salary is issued by the cashier according to payrolls or expenditure cash orders to the persons indicated in them on the days of the month established in the organization. If the money is issued under a power of attorney issued in the prescribed manner, then in the text of the order, after the last name, first name and patronymic of the recipient of the money, the accounting officer indicates the last name, first name and patronymic of the person who is entrusted with receiving them. When funds are issued according to the statement, before the receipt of receipt, the cashier makes the inscription “by proxy”. The power of attorney remains in the documents as an attachment to the expenditure cash warrant or statement.

After three days, the cashier checks line by line and sums up the issued wages, and against the names of the workers who did not receive it, in the column "receipt for receipt" writes: "deposited". The statement is closed with two amounts: issued in cash and deposited. For the second amount, a register (book) of unpaid wages is compiled or deposit cards are filled. These documents are registers of analytical accounting of deposited wages. Together with the payroll, they are transferred to the accounting department for checking and issuing an expense order for the amount of wages issued, which the cashier then registers in the cash book. The cashier transfers the amounts of unclaimed wages to the bank to the organization’s current account indicating: “deposited amounts”, so that the bank keeps and records them separately and cannot be used for other payments and repayment of debts, since employees can demand them at any time.

1.6 Accounting of settlements with personnel

Synthetic accounting of settlements with personnel (both included and not included in the payroll of the organization) for remuneration (for all types of wages, bonuses, allowances and other payments), as well as the payment of income from shares and other securities this organization is carried out on account 70 “Settlements with personnel for remuneration.” This synthetic account is passive in relation to the balance sheet, since it reflects operations related to the emergence and repayment of payables of the organization for remuneration to personnel. According to the degree of generalization, this account is synthetic simple (since it is not divided into sub-accounts). According to the economic content, account 70 “Settlements with personnel for wages” refers to accounts for accounting for short-term liabilities. According to the purpose, the account in question is the main one (subgroup “for accounting for settlements”). Boyanova A.A. New systems of remuneration // Accounting. -2010. -#6. -p.44

On the credit of account 70, they reflect operations on the accrual of wages due in a given month from all sources in correspondence with accounts on which these sources are recorded 20 "Primary production" (to reflect the amounts of wages of the main production workers), 23 "Auxiliary production" ( for workers of auxiliary industries), 25 “General production costs” (wages of shop personnel), 26 “General expenses” (wages of administrative and managerial workers), 29 “Service industries and farms” (for employees of these divisions), 44 “Expenses for sale” (wages of trade workers).

Payroll for operations related to the procurement and acquisition of inventories, equipment for installation and the implementation of capital investments, is recorded in the debit of accounts 07 “Equipment for installation”, 08 “Capital investments”, 10 “Materials”, 15 “Procurement and purchase of materials ".

The accrual of benefits from deductions for state social insurance is carried out on the debit of account 69 “Calculations for social insurance and security”.

Debit 20 Credit 70 - the salary of the main workers was accrued;

Debit 25 Credit 70 - the salary of the managers and maintenance personnel of the workshop was accrued;

Debit 26 Credit 70 - wages were accrued to employees and employees of the managerial level.

The debit of account 70 reflects deductions from the accrued amount of wages and income (in correspondence with the credit of accounts 68 “Settlements with the budget” - for the amount of calculated income tax; transfers, paid amounts of wages, bonuses, benefits and other types of payment (credit of accounts 50 "Cashier", 51 "Settlement accounts") and deposit (credit of account 76 "Settlements with different debtors and creditors"). Boyanova AA New systems of remuneration // Accounting. -2010. -№6. -S. 44

The accounting entries are as follows:

Debit 70 Credit 68 - personal income tax withheld;

Debit 70 Credit 76 - alimony withheld;

Debit 70 Credit 50 - wages issued from the cash desk;

Debit 70 Credit 51 - wages were transferred to the employee's personal bank account.

The balance of account 70 “Settlements with personnel for wages” is credit. It shows the organization's debt to the staff for accrued pay (that is, the total amount payable according to the settlement or payroll at the end of the month). In rare cases, the balance may be debit (for example, when paying an unscheduled advance against future earnings or overpayment).

The basis for the entry on account 70 is settlement, settlement and payment and payrolls, cashier's reports, registers of unpaid wages. The organization keeps unpaid wages on time for three years and records it on account 76, sub-account "Deposited wages".

In this case, the following entry is made in accounting:

Debit 70 Credit 76 - unreceived salary deposited.

Analytical accounting of payroll calculations is carried out for each employee in the context of individual accruals and deductions. The registers of analytical accounting of wages include the personal account of the employee, the tax card for accounting for total income individual, settlement and payroll statements.

Appendix A provides standard entries for accounting for payroll settlements with personnel. Kupriyanova T.V. Accounting for payroll settlements with staff // Accounting. -2010. -#11. -С.27 It should be noted that not all transactions related to settlements with personnel are reflected on account 70. Transactions such as the sale of goods to employees on credit, the provision of loans, compensation by the employee for material damage, the issuance of uniforms, etc., are accounted for separately.

Accounting for settlements with personnel on other operations is kept on account 73 “Settlements with personnel on other operations”. This account is active. It reflects transactions for all types of settlements with the organization's personnel, except for payroll settlements, settlements with accountable persons. Other operations include operations for the issuance of employees and the repayment of loans by them, the sale of goods on credit, compensation for damage caused by employees, shortages of financially responsible persons, payments for uniforms, and others.

The accounting entries are as follows:

Debit 73 Credit 50 - a loan was issued to the employee;

Debit 73 Credit 94 - shortages and losses attributed to the guilty person;

Debit 50 Credit 73 - the employee repaid the loan;

Debit 70 Credit 73 - the amount of the shortage was withheld from the salary. Baygereev M. Wages are the main form of income able-bodied population// Man and labor. - 2010. - No. 5. - P.46.

On the basis of the material presented in the chapter, it can be concluded that accounting for payroll calculations is the most complex and time-consuming part of accounting, the organization of which requires ensuring the correct and timely calculation of wages and its issuance on time. A well-defined accounting of labor costs will help to avoid errors in determining the amounts to be charged and incorrect reflection of the accounting, taxable base.

2. PRACTICAL PART

2.1 Task number 1

Condition:

Open accounts, post operations, calculate turnovers and balances and draw up a balance sheet as of 31.01.09

Operations:

1) received from the current account to the cashier - 140 rubles.

2) received at the cash desk from debtors -35r.

3) received from suppliers of raw materials and materials - 8130

4) transferred from the settlement account to suppliers - 11750

5) issued from the cash desk under the report - 40

6) issued from the cash desk to creditors - 20

7) received from suppliers of raw materials and materials - 5510

8) wages issued from the cash desk - 78

9) issued from the cash desk under the report - 36

10) issued from the cash desk to creditors - 15

11) received from suppliers of raw materials and materials - 5530

Solution:

Based on the available data, we will draw up postings, but first we will explain that if the accountable persons did not submit a report on spending money, then they are calculated as receivables.

2.2 Task number 2

Condition:

Determine the estimated amount of travel expenses.

Initial data:

The hotel bill is 23,600 rubles, including VAT 360,000 rubles, daily allowance 70,000 rubles.

For tickets - 6,000 rubles (D26 / K71)

Invoice - 23600 rubles, of which:

VAT - 3600 rubles (D19 / K71)

Without VAT - 23,000 rubles (D 26 / K 71)

Daily allowance -4900 rubles (700 * 7) (D 26 / K 71)

In posting D20-K71 - travel expenses 4,900 (7 * 700-day), 6,000 (tickets), 20,000 (hotel - VAT)

4 900+6 000+20 000= 30 900

D19-K71 - VAT 3600 was written off

D94-K71 - written off the expenses for a business trip - 30,900 + 3,600 = 34,500

Total: 34,500 (D 26 33900 rubles, D 19 3600 rubles)

2.3 Task number 3

Condition:

Calculate wages for employees, make deductions from it, determine the amount to be paid and draw up a payroll for January 2011.

Ivanov: salary 18,000, work experience in the north 3 years. I was on a business trip for 4 working days and was sick for 3 days. In January, 20 working days. Alimony per child. Salary data for the previous two years:

Petrov: salary 15,000, experience in the north 8 years. January, vacation for 14 calendar days, 10 of them working. Issued m / assistance 5100 rubles. One child. Salary data for 12 months:

1. Let's make calculations for Ivanov. Ivanov did not work 7 days out of 20 days. Based on this, the time wage will be = 18,000 rubles. / 20days *13 days = 11 700 rub.

r / c and s / n \u003d (20 + 30) \u003d 50% \u003d 5850 rubles.

Calculate the salary for the days of the business trip = ((200,000 rubles + 100,000 rubles) / 220) * 4 = 5,454 rubles.

The amount of benefits will be = ((380,000 rubles + 190,000 + 35,500 + 7000) / 730) * 3 = 2517 rubles.

Total accrued: 11700 rubles. +5850 rub.+5454 rub.+2517 rub.=25521 rub.

Personal income tax \u003d (25521 rubles - 1400 rubles) * 13% \u003d 3136 rubles.

Alimony \u003d (25521 rubles -3136 rubles) * 25% \u003d 5595 rubles.

Total withheld: 3,136 rubles. +5596 rub.=8732 rub.

To be issued: 25,521 rubles. -8 732 rubles = 16789 rubles

2. Let's make calculations for Petrov. From the conditions of the assignment, we can conclude that Petrov was on vacation for 14 calendar days, of which 10 were working, and 10 days were worked.

Time wages will be = (15,000 rubles / 20) * 10 = 7,500 rubles.

r / c and s / n \u003d 70% \u003d 5250 rubles.

Vacation pay =

(165,000 rubles + 115,000 rubles + 9,783 rubles + 6,848 rubles + 16,500 rubles + 11,500 rubles) * 14

(29.4 * 11) + ((29.4 / 30) * 20) \u003d 13,250 rubles.

Thus, accrued = 7500 rubles + 5250 rubles + 13250 rubles. =26000 rub.

Personal income tax will be = (26,000 rubles - 1,400 rubles) * 13% \u003d 3,198 rubles.

Thus, for the issuance of 22802 rubles. (26,000 rubles -3,198 rubles)

Based on the data obtained, we will draw up a payroll.

Payroll (January)

CONCLUSION

Based on the material presented in the work, a number of conclusions can be drawn.

The organization of remuneration at enterprises includes, first of all, the establishment of conditions (norms) for remuneration for work within certain labor duties (labor standards): the minimum wage rate, wage scale (scheme), differentiation of rates (salaries) by complexity, differentiation rates (salaries) at the place of employees in manufacturing process, differentiation of payment according to the severity and intensity of labor. In organizations, it is also necessary to determine the terms of payment for work in excess of the labor norm (labor duties), additional payments for combining professions, for working with a smaller number of employees, bonuses for high quality work, for saving various types of resources, etc. The conditions also include a number of guarantee and compensation payments to the employee by the employer.

In addition to establishing payment conditions, the organization of wages also includes labor rationing and the use of various payment systems that establish a connection between wage conditions and labor standards, on the one hand, and the results of the work of each employee, on the other. The choice of payment systems is not arbitrary. Each payment system is effective only if it meets specific conditions (technical, organizational, economic, socio-psychological, etc.).

The main requirements for the organization of wages at the enterprise and, accordingly, the criterion for its effectiveness are to ensure a real increase in wages while reducing its costs per unit of output and a guarantee of an increase in wages for each employee as the efficiency of the enterprise as a whole increases.

Accounting for labor and wages should ensure operational control over the quantity and quality of labor, over the use of funds included in the wage fund and social payments.

Analytical accounting of settlements with personnel for remuneration is kept for each employee of the organization. The main document on labor activity and work experience of an employee is a work book of the established form. Synthetic accounting of settlements with employees of the organization for all types of wages, bonuses, benefits, 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”.

Thus, one of the most important activities of the accounting department of any enterprise, both in Russia and abroad, is accounting for the wages of employees of the enterprise. Accounting for labor and wages is one of the most time-consuming and responsible areas of an accountant's work. It rightfully occupies one of the central places in the entire accounting system at the enterprise.

LIST OF USED LITERATURE AND SOURCES

1. Labor Code of the Russian Federation [Text]: dated December 30, 2001 N 197-FZ (as amended on July 23, 2013) (as amended and supplemented, effective from September 1, 2013). -M.: Lawyer, 2013. -421s.

2. Amosov, A. On the regulation of wages in the Russian Federation [Text] / A. Amosov// Man and labor. - 2008. - No. 2. - S.29-33.

3. Bakaev, A.S. Accounting [Text] / A.S. Bakaev.-M.: Accounting, 2008. -349p.

4. Babaev, Yu.A. Accounting [Text] / Yu.A. Babaev -M.: Velby, 2011. -542s.

5. Baygereev, M. Wages - the main form of income of the working population [Text] /M. Baygereev // Man and labor. - 2010. - No. 5. - P.46.

6. Boyanova, A.A. New wage systems [Text] / A.A. Boyanova // Accounting. -2010. -#6. -p.44

7. Genkin, B.M. Economics and sociology of labor [Text] / B.M. Genkin. - M .: NORMA, 2010. -546s.

8. Dudchenko, O.N. Salary: calculation and accounting [Text] / O.N. Dudchenko -M.: Exam, 2010. -421s.

9. Kondrakov, N.P. Accounting [Text] / N.P. Kondrakov. -M.: Infra-M, 2008. -343s.

10. Kupriyanova, T.V. Accounting for settlements with personnel for wages [Text] / T.V. Kupriyanov. // Accounting. -2010. -#11. -p.27

11. Lushnikova M.V. Basic concepts of the institution of remuneration: the minimum wage and incentive payments [Text] / M.V. Lushnikov // Bulletin of Yaroslavsky state university. -2010. -#1. -S.31

12. Makova, T.S. Accounting for payroll with personnel [Text] /T.S. Makova //Accounting. -2009. -#5. -S.33

13. Chebyuryukova, V.V. Accounting. Typical wiring. Preparation and analysis of reports. Features for small business: practical. allowance. [Text] / V.V. Chebyuryukov. - M.: TK Velby, 2010. -321s.

14. Yashina, T.S. Accounting for payroll settlements with staff [Text] /T.S. Yashina // Accounting in commercial organizations. -2010. -#6. -p.63

APPENDIX A

Typical postings for accounting of settlements with personnel for remuneration Posherstnik N.V. Accounting. -M.: Prospect, 2007. -228s.

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• Bolotskikh Victoria Viktorovna, student
• Stavropol State Agrarian University

• WAGE
• OUTFIT
• TABLE
• FORMS OF PAYMENT
• ACCOUNTING

The article discusses the main features of accounting for labor and its payment.

• Features of accounting of settlements with personnel for wages in crop production
• Assessment of income taxation in Russia and in foreign countries
• The impact of wages on agricultural output

Accounting is an important part economic activity any enterprise. The main body of data that is necessary for making effective management decisions, comes from accounting registers.

An important component of accounting is the accounting of settlements with personnel for wages, since wages are the main source of motivation for employees, labor productivity and, as a result, results depend on its size. production activities generally.

Under wages, according to Art. 129 of the Labor Code of the Russian Federation, is understood as remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

TO compensation payments include:

1. for work in special climatic conditions;
2. for overtime work;
3. for work at night, weekends and holidays;
4. for the performance of duties of a temporarily absent employee.

Incentive payments are intended to encourage employees for improving their quantitative and qualitative indicators.

The main tasks of accounting for labor and wages are:

1. Calculation of wages within the established time limits, as well as making deductions from it;
2. Calculation of average earnings for accrual of vacation pay, compensation for unused vacation, accrual of social benefits;
3. Collection and compilation of information on remuneration for the purposes of operational management and preparation of the necessary reporting.

Currently, there are three main forms of remuneration: time, piecework and piecework.

With a time-based form of remuneration, earnings depend on the number of hours actually worked and the established tariff rate. The piecework form of remuneration assumes that wages depend on the quantity and quality of the products produced and the corresponding piecework rate, which can be set per hour of work, per unit of output, etc., while in the piecework form, wages depend on the amount of work performed .

Regulatory regulation of labor accounting is carried out, first of all, by the Labor Code of the Russian Federation and the Tax Code of the Russian Federation, federal law dated 06.12.2011 No. 402-FZ “On Accounting”, Federal Law “On the Minimum Wage” dated 19.06.2000 No. 82-FZ.

In accounting, payroll is calculated for days worked and for time not worked (temporary disability benefits, maternity benefits, etc.).

The main primary accounting documents for accounting for labor and its payment include an order to hire an employee, an order to grant an employee a vacation, a vacation schedule, a payroll statement, an employee's personal account, etc.

Payroll depends on the applicable form of remuneration.

If an employee is subject to time-based form, then the time sheet form No. 12 or No. 13 is intended to record his work, in accordance with the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment”. The time sheet is opened separately for each employee, for a period of a month and it indicates the number of hours actually worked and absences for various reasons.

To calculate wages for an employee with a piecework form of remuneration, a piecework order is used, in which the list and volume of work performed and piecework rates for them are indicated on the front side, and the number of hours worked on the reverse side.

All payments due to the employee are made using a payroll, which on the title page contains the signature of the head and chief accountant.

The employer is obliged to pay wages twice a month within five working days: for the first half of the month as an advance payment (no more than 40% of wages) and for the second half of the month - the final payment.

On the day of the issuance of wages, an employee of the organization must put his signature on the payroll, and the cashier issuing the money, put the marks deposited opposite the names of the persons who did not appear on time for the salary.

An expense cash warrant is drawn up for the actually issued amount of money.

In accounting, to summarize information on settlements with personnel for wages, a synthetic account 70 “Settlements with personnel for wages” is intended, the credit of which reflects the amounts of accrued wages, social benefits, dividends, and the debit - the amount of deductions from wages ( personal income tax, alimony, trade union dues and the issuance of earnings) and the issuance of amounts due.

It is worth noting that the balance on account 70 “Settlements with personnel for wages” is most often credit, because. This account mainly reflects the organization's debt to its employees for wages.

When making settlements with personnel for remuneration, the accounting department may encounter various difficulties, for example, wages are incorrectly calculated or issued incorrectly, waybills of car drivers are lost, etc. To solve such problems, the following measures can be proposed.

In order to avoid errors in the calculation of earnings and deductions to off-budget funds, it is necessary to oblige the accountant to generate a monthly report "Analysis of labor costs", which will avoid the incorrect issuance of the amounts due to the employee, and also provide an opportunity for the head of the organization to monitor the activities of the accountant .

To simplify the organization's workflow, it is necessary to apply electronic forms primary accounting documents such as a time sheet, piece work order.

One of the most important problems in accounting for payroll settlements with personnel is the issuance of wages in "envelopes". This problem must be solved not only at the state level, but also separately at each enterprise, by increasing the personal liability of the accountant, and it is also necessary to introduce a system of penalties, etc.

At the present time, the accounting department of any organization strives to make its work more transparent and understandable to external users. Therefore, to ensure this "transparency", it is possible to propose the creation of personal accounts employees on the organization's website, which will display all information about the state of the salary of each employee (number of days worked, absences, rates, etc.) not only for the current year, but also for previous periods. This innovation will relieve the accounting department of the need to explain to employees the reasons for the size of their wages.

Thus, the accounting of settlements with personnel for wages is a key element in the activities of all enterprises. It is wages that are the source of motivation for the labor activity of people, therefore, the management of the organization should stimulate the activity of its employees by introducing additional bonus systems, and the main task accountant is the timely calculation and issuance of wages.

Bibliography

1. Russian Federation. Laws. Labor Code of the Russian Federation: official. text - M.: Eksmo, 2016. - 272 p.
2. Bogachenko, V.M. Accounting: textbook / V.M. Bogachenko, N.A. Kirillov. – Ed. 16th, revised. and additional - Rostov n / D: Phoenix, 2013. - 509 p.
3. Russian Federation. Laws. About accounting: approved. Decree of the President of the Russian Federation of December 6, 2011 N 402-FZ. – M.: Prospect. - 2016. - 32 p.
4. Kondrakov, N.P. Accounting (financial and managerial): textbook / N. P. Kondrakov, 5th ed., revised. and additional – M.: NITs INFRA-M, 2016. – 584 p.
5. Luneva, A.M. Accounting: Tutorial/ M.P. Pereverzev, A.M. Luneva; under total ed. M.P. Pereverzev. - M.: NITs INFRA-M, 2013. - 221 p.

The main regulatory document that regulates the relationship between the employer and the employee is the Labor Code of the Russian Federation.

When an employee goes to work, an employment contract is concluded with him. Section 3 of the Labor Code of the Russian Federation is devoted to the features of concluding employment contracts.

Employment contracts can be concluded for a fixed period or for an indefinite period. It is drawn up in two copies after they are signed by the employee and the employer, each of the parties to the contract, one copy is received.

The Labor Code of the Russian Federation quite gently regulates the structure of an employment contract. As a rule, each organization develops its own contracts for various employees.

There is another important document- employment history.

Person in charge of storage work book appointed by order of the head. In the event that the employee first went to work, the organization itself starts a work book for him.

Payroll accounting should be organized in such a way as to help increase labor productivity, improve the organization of labor rationing, make full use of working time, strengthen labor discipline, and improve the quality of products, works, and services.

Accounting for labor and wages rightfully occupies one of the central places in the entire accounting system at the enterprise. Its most important tasks are:

• - in a timely manner, make settlements with the personnel of the enterprise for remuneration (calculation of salaries and other payments, amounts to be withheld and handed over);
• - timely and correctly include in the cost of products (works, services) the amount of accrued wages and contributions to social insurance bodies;
• - collect and group indicators on labor and wages for the preparation of the necessary reporting.

The organization of wages at enterprises is determined by the current forms of wages (time and piecework), as well as labor legislation. Tasks of the company accountant:

• - Request everything in a timely manner Required documents for payroll.
• - Correctly perform calculations;
• -include the accrued amount in the composition of expenses (in the cost price);
• - Calculate insurance premiums.

Despite the fact that these are the tasks of an accountant as performed, nevertheless, organizational issues on the application of forms of remuneration, rational use working hours are decided by the head of the enterprise and its services.

The objectives of the organization of wages are to maintain the ratio between the growth rate of labor productivity and the average wage of employees of the enterprise, a clear construction of the tariff system and labor rationing, the use of progressive forms and systems of remuneration, as well as accounting for the work performed by each employee.

According to the current legislation, enterprises enjoy complete independence in choosing the forms of remuneration for employees. At the same time, time-based payment involves payment of labor according to established salaries, piecework - depending on the rates and work performed.

In the office work of the enterprise there should be regulatory documents regulating the procedure for calculating wages:

• - staffing;
• - rates and standards;
• - contractor agreements (for the performance of one-time work);
• - other employment contracts (contract, copyright, etc.);
• -orders and instructions (for the payment of bonuses, additional payments, material assistance).

The staffing table is a document that establishes a list of positions and salaries for a certain period (year).

Form No. T-1 "". It is drawn up in one copy for each member of the labor collective by an employee of the personnel department or a person responsible for hiring employees.

Table 2 Forms of documentation for personnel records

Form No. T-2 "Personal card" is filled out and kept in the personnel department in one copy for each employee of the organization. It indicates the necessary personal data of the employee and all changes occurring in the service. On the basis of personal cards, summarized data on the number and composition of employees of the enterprise are compiled.

Figure 1 Scheme for compiling documents for employment

Form No. T-3 "Staffing" is not mandatory for all business entities and is used to formalize the structure of the staff and staffing of the organization in accordance with its Charter (Regulations).

Form No. T-5 “Order (instruction) on the transfer of an employee to another job” draws up the transfer of an employee from one division of the organization to another. It is filled in duplicate by an employee of the personnel department. One copy is stored in the personnel department, the other is transferred to the accounting department for making changes to the personal account. The order indicates the basis for the transfer, the size of the tariff rate, allowances, salary at the previous and new place of work, etc. The order is signed by the heads of departments, the head of the organization and the employee himself.

Figure 2 Scheme for compiling documents on transfer to another job

Form No. T-6 "Order on granting leave to an employee" is used for registration annual leave and vacations of other types provided to members of the labor collective in accordance with the current legislative acts and regulations, the collective agreement and the vacation schedule. The order is filled out in two copies (one in the personnel department, the other is transferred to the accounting department), signed by the head of the structural unit, the head of the organization and the employee himself. In the accounting department, this document indicates the payments made to the employee for the period preceding the vacation.