Uman NUH | today: 10/15/2024
| Author(s) | Olyadnichuk N.V., , , Uman National University of Horticulture | ||
|---|---|---|---|
| Category | Economics | ||
| year | 2014 | issue | Issue #84 |
| pages | 149-155 | index UDK | 657 | DOI |
| Abstract | The main source of income of the working-age population is wages. Matters of human resource accounting and its remuneration occupy one of the main places in the whole system of accounting at the enterprise. Analysis of legislative and methodological calculations on the payments to employees shows that the accounting area requires constant research and development through the optimization of accounting processes, unification of primary documents, registers of analytical and synthetic accounting. Modern economic conditions require new approaches to the formation of accounting information, in particular with regard to settlements for employee payments. Taking into account the requirements of today, we have optimized the scheme of the accounting of settlements with employees for remuneration of labor and other social security payments. | ||
| Key words | accounting, settlements for the payments to employees, primary documents, registers of analytical and synthetic accounting | ||