Uman NUH | today: 02/06/2021

Accounting of settlements for the payments to employees and its improvement

Author(s) Olyadnichuk N.V., , , Uman National University of Horticulture
Category Economics
year 2014 issue Issue #84
pages 149-155 index UDK 657
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
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