Accounting for labor and wages rightfully occupies one of the central places in the entire accounting system at the enterprise. Wages are the main source of income for workers and employees; with their help, control is exercised over the measure of labor and consumption; it is used as the most important economic lever for a radical restructuring of economic management and the steady implementation of measures to protect social justice.

The labor income of each employee, regardless of the type of enterprise, is determined by his personal labor contribution, taking into account the final results of the enterprise's work, is regulated by taxes and is not limited to maximum amounts. The minimum wage for employees of all types of enterprises is established by legislative acts.

In close connection with wages is the social insurance of workers and employees, which is carried out at the expense of funds formed from the mandatory contributions of enterprises to social insurance bodies. Deductions are established by law as a percentage of the amount accrued in the remuneration of personnel, both included and not included in the payroll of the enterprise. They are directed by the social insurance bodies to form the Pension Fund and the Social Insurance Fund. Pensions are paid at the expense of these funds, as well as payments are made to workers and employees in cases of temporary disability, pregnancy and childbirth, childbirth, burial, as well as in the form of benefits to low-income families. and etc.

In accordance with the Decree of the Council of Ministers of the RSFSR No. 393 “On the temporary Regulations of the State Employment Service of the RSFSR”, enterprises make deductions in the amount of 1% of the accrued wages to the Employment Fund, including them in the cost of work, services, products.

In the new economic conditions, the most important tasks of accounting for labor and wages are: in a timely manner, make settlements with the personnel of the enterprise for wages (calculation of wages and other payments, amounts to be withheld and handed over), timely and correctly attribute to the cost of production (work , services) the amount of accrued wages and contributions to social insurance bodies, collect and group indicators on labor and wages for the purposes of operational management and preparation of the necessary reporting, as well as settlements with social insurance bodies.

Accounting for labor and wages should ensure operational control over the quantity and quality of labor, over the use of funds allocated for consumption.

Classification and accounting of personnel of the enterprise

To organize the accounting of labor, production and wages, to draw up reports and control the wage fund, the number of employees of the enterprise is divided into two groups: workers and employees.

The following categories are distinguished from the group of employees: managers, specialists and other employees belonging to this group. In addition, the labor reporting provides for the division of employees into industrial and production personnel (personnel of the main activity) and personnel of non-industrial organizations that are on the balance sheet of the enterprise (personnel of non-main activity).

The personnel department is responsible for accounting for the personnel of the enterprise's employees.

The primary documents for recording the number of workers and employees and their movement are orders (instructions) on hiring, dismissal or transfer to another job and on the provision of vacations.

For workers and employees hired for permanent, temporary or seasonal work, the personnel department fills out a card, for executives and specialists and a personal personnel record sheet. Each employee, upon hiring, is assigned a personnel number, which is subsequently affixed to all documents for recording personnel, output and wages. In cases of dismissal or transfer to another job, his personnel number, as a rule, cannot be assigned to another employee within one to two years.

The accounting department of the enterprise, on the basis of primary documents, opens a reference card for each employee indicating reference data for accumulating information about earnings from month to month or a personal account, followed by using their indicators to calculate average earnings.

Organization of accounting for the use of working time

Accounting for the use of working time is kept in timesheets, in annual timesheets, etc. Timesheets are opened either for the enterprise as a whole (small enterprises), or for its structural divisions and categories of employees.

They are necessary not only to take into account the use of working time by all categories of employees, but also to monitor compliance by workers and employees with the established working hours, pay them wages and obtain data on hours worked. The time sheet is drawn up in one copy by a timekeeper or foreman, or by a person authorized to do so, and is submitted to the accounting department of accounting twice a month: to adjust the amount of payment for the first half of the month (advance payment) and to calculate wages for the month. Accounting for attendance at work and the use of working time is carried out in the time sheet by the method of continuous registration, i.e., marks of all those who appeared, did not appear, late, etc., or by registering only deviations (absences, lateness, etc.). On the title page of the time sheet, the symbols of worked and unworked time are given. The number of days and hours is indicated with one decimal place. At

manual processing of credentials use an alphabetic or numeric code, and with mechanized - digital. At enterprises, two forms of using working time are used - No. T12 and T13.

Form No. T12 reflects not only accounting for the use of working time, but also the calculation of wages, in form No. T13 - accounting for the use of working time without payroll. Wages in this case are charged in the personal account (form No. T54), in the payroll (form No. T51) or payroll (form No. T49).

To compile a report on labor on the last page of the time sheet, a table of daily accounting for the use of time and a total line for the month are presented. The same data are necessary for the analysis of the organization of labor in workshops, departments and for the enterprise as a whole; they are used to calculate the percentage of completion of the normalized tasks of piecework workers, etc.

Control over the timely start and end of work, the use of time during the working day is carried out by the heads of production units (foremen, heads of workshops, departments, sections, shifts) who are entrusted with this control.

There are the following methods of control: card - with the help of a control clock; token - with the use of service tokens or stamps; pass - through the delivery of workers and employees and the return issuance of passes to them (hand over before starting work, receive at the end of work).

Organization of payroll

The organization of wages at the enterprise is determined by three interrelated and interdependent elements, namely the tariff system, labor regulation and forms of remuneration.

The tariff system makes it possible to qualitatively evaluate labor, rationing - to take into account the amount of labor expended, and forms - to determine the procedure for calculating wages.

The tariff system serves as the basis for organizing the wages of workers and is built depending on the working conditions, the qualifications of the workers, the form of remuneration and the importance of this sector in the national economy.

The tariff system includes:

Tariff rate, which determines the amount of wages per hour or per day;

A tariff scale showing the ratio of wages between different categories of work and workers (qualifications);

Tariff and qualification guides, with the help of which you can determine the category of work and worker in accordance with the tariff scale.

Performing the simplest work is paid at the tariff rate of a worker of the 1st category. The tariff rates of workers of other categories exceed this amount, depending on the level of qualification of their work, i.e., the assigned tariff category and the established tariff coefficient. The tariff category is assigned to each production operation, to each work, therefore the tariff rate is used to calculate piece rates, taking into account production rates (time).

For employees of enterprises located in the Northern regions of the country, in Eastern Siberia, in the Far East, in the regions of the Urals, Central Asia, i.e. with difficult climatic conditions, in addition to tariff rates and salaries, regional coefficients are established (1.1; 1.15; 1.2).

In accordance with the Law of the RSFSR "On Enterprises and Entrepreneurial Activities", the latter independently develop and approve the forms and systems of remuneration - tariff rates and salaries. State tariff rates and salaries at enterprises can be used as benchmarks for the differentiation of wages depending on

professions, qualifications of workers, the complexity of the conditions of their work.

Forms and systems of wages in industry. There are two forms of wages - piecework and time - with their varieties (systems):

Piecework - a form of wages in which earnings depend on the number of units produced, taking into account their quality, complexity and working conditions;

Time-based - a form of wages in which earnings depend on the amount of time spent (actually worked), taking into account the qualifications of the employee and working conditions.

Regulation of labor. Labor rationing provides for the establishment of a measure of labor costs for the manufacture of a unit of product or the performance of a given amount of work in certain organizational and technical conditions. The regulation of labor is one of the most important components of the scientific organization of labor. It includes two indicators: the rate of production and the rate of time.

The production rate establishes the number of physical units of production (pcs., M., T.), Which must be manufactured and received under normal working conditions per unit of time (hour, shift, month).

The time norm provides for the time required to complete the work in certain organizational and technical conditions (min, h).

In practice, these norms consider different forms of the same quantity - labor norms or given productivity. The output rate is the reciprocal of the time rate, it is used more often in mass and large-scale production, and in individual and small-scale production, where the worker has to perform a variety of work and technological operations during the shift, time is normalized. The concept of a service standard is also widely used in industry, when the number of pieces of equipment (the number of m2 of production facilities on which the equipment is installed) is normalized for a worker or team.

Forms and systems of remuneration

The forms, systems and amount of remuneration of employees of enterprises, as well as other types of their income, are established by the enterprise independently. The enterprise provides the minimum wage guaranteed by law. In connection with the ongoing reform of prices and tariffs, enterprises produce

compensation and other payments from the profit remaining at the disposal of the enterprise, or other sources, including budgets.

The enterprise can independently establish additional holidays, reduced working hours or other benefits for its employees, as well as encourage employees of organizations that serve the workforce and are not part of the enterprise.

As mentioned earlier, the enterprise independently establishes the forms and systems of remuneration of employees. Two forms of remuneration are used - piecework and time. Consider their varieties (systems).

Piecework wages. It should be noted that the piecework form materially interests workers in increasing labor productivity, in disseminating advanced experience and in the best possible way provides a combination of national, general economic and personal interests, and contributes to effective control over the organization of the production process. It is subdivided into the following systems: direct piecework, in which the wages of workers rise in direct proportion to the number of products they produce, i.e., payment for each unit of output they produce is carried out at the same rate;

Piecework bonus, in which, in addition to the amount of piecework wages, workers are awarded bonuses for specific indicators of their production activities;

Accord, in which a complex of various works is evaluated with an indication of the deadline for their implementation;

Piecework-progressive - provides for payment for finished products within the established norms at direct (unchanged) rates, and products in excess of the norm are paid at higher rates according to the established scale, but not more than double the piece rate;

Indirect piece system - used to stimulate the increase in productivity of workers servicing equipment and jobs. Their labor is paid at indirect piece rates based on the amount of output produced by the main workers they serve.

Time wage form. The basis for calculating time wages is the time spent and the wage rate of the worker.

Distinguish between a simple time-based system of remuneration and time-bonus. In the first case, wages are directly dependent on the amount of time worked.

The time-bonus system includes not only payment for time, but also the quality of work, in connection with which employees are awarded bonuses for saving materials, fuel, energy, for reducing downtime, etc.

Both piecework and time-based wages can be carried out individually and collectively, when in the process of work a combination of professions and interdependence of performers (team organization of labor) are necessary.

The brigade form of organization and stimulation of labor gives broad rights to the collectives (councils) of production teams (within the limits of the standards and means established by them) to determine the amount of bonuses and earnings, taking into account the real contribution of each member of the brigade to the overall results of work, to establish allowances and additional payments for professional skills and combination professions, etc.

Calculation of earnings with time wages

Time wages apply to all categories of workers. Thus, a significant part of the labor of workers in industry is paid on a time basis, and to calculate their earnings it is sufficient to know the amount of time actually worked and the tariff rate. The main document in this case is the time sheet. The product of the tariff rate by the hours worked will determine the amount of earnings of a time worker.

The labor of production time workers, if they are directly involved in the technological process or produce samples of new equipment, are engaged in the repair of technological equipment, is paid at the tariff rates of piecework workers.

A simple time-based wage system provides a certain opportunity to take into account the quality of work, the qualifications of the worker, and working conditions, but does not provide enough direct link between the final results of the work of a given worker and his wages.

Therefore, a time-bonus wage system is widespread in industry, which takes into account the quantity and quality of labor, increases the responsibility and personal material interest of workers in the results of labor, since bonuses are made for saving time, reducing or eliminating downtime of equipment and downtime of workers, trouble-free work machines, units, workshops, saving materials. Time workers are rewarded from the consumption fund: both for personal especially important and for general collective indicators of the work of sections, workshops and the enterprise as a whole, as well as due to the cost of production. The maximum amount of bonuses and bonus indicators are determined by the Regulations on bonuses developed by the enterprise.

Example. Bonuses for mechanics on duty are provided in the amount of up to 20% of the tariff rate for reducing equipment downtime. The rate of equipment downtime for technical reasons is 5%. In this case, the bonus for each percentage of downtime reduction is set at 4% of the tariff rate (20:5). at the rate of 960 rubles.

If the amount of savings in materials is determined by the brigade or section, then the total amount of the bonus is distributed among the workers in proportion to the time wage.

Bonuses are accrued to time workers for the collective performance of workshops and enterprises (fulfillment and overfulfillment of plans, supply contracts, sales, profits, profitability, etc.). Their size is set by the enterprise or workshop, and the amount is calculated based on the actual time earnings with its inclusion in the cost of production.

Specialists and other employees related to employees receive wages according to the established monthly official salaries and depending on the number of hours worked.

days in the reporting month. Their bonuses are made for the performance indicators of the enterprise in accordance with the established bonus system with the inclusion of their amounts in the cost of production.

According to the current regulations, all categories of employees can be awarded bonuses based on the results of the annual work of enterprises, that is, they are charged the so-called thirteenth salary. These amounts of remuneration are paid at the expense of the consumption fund. The amount of the amounts depends on the results of the work of each, his contribution to the overall results of the enterprise, the continuous work experience of each at this enterprise, the presence of violations of labor discipline and other conditions provided for by the Regulations on Bonuses.

Organization of production accounting

The organization of accounting for production is necessary with a piecework form of remuneration, that is, when it is possible to measure and calculate the amount of work performed by each employee in kind and set planned, normalized tasks (in kind) per unit of time for work.

Therefore, the production accounting documentation should provide accounting workers with the following data:

The quantity and quality of manufactured products and work performed;

Correspondence of the volume of work performed with the amount of materials, raw materials, semi-finished products consumed in this case;

On the level of fulfillment of production standards and the amount of wages.

Depending on the nature of production, the system of organization and remuneration of labor, the method of product quality control in industry, the following forms of primary accounting documents approved by law are used: piece work order, route sheet (map), output report, output record sheet, acceptance certificate work performed, standardized assignments of time workers, etc. These documents must contain the following details: place of work (workshop, section, department, etc.); billing period (year, month, day); surname, name, patronymic, personnel number and rank of the worker; cost accounting code (product, order, invoice, expense item) and category of work; quantity and quality of work; the norm of time and the price per unit of work; the amount of earnings; the number of standard hours for the work performed.

Most of the documentation has been developed for use in computer processing. The data required for machine processing is outlined in thick lines. These documents are filled out on the basis of technological maps, current norms and prices in accordance with the production program of the workshop (site), their work schedule and are issued to the worker or team before work begins. At the end of the work, the technical control department (OTK.) puts down the actual amount of produced, accepted good products and defects.

In order to significantly reduce the volume of primary documentation for accounting for the production of products and work performed, it is advisable to apply enlarged, complex norms and prices, as well as multi-day (accumulative) documents (for a week, decade, month, for a cycle of operations or work) instead of one-time, one-day.

In unit productions that manufacture individual products (non-repeating), the main document for piece work is an outfit. Distinguish one-time and cumulative outfits, as well as individual and brigade. One-time - for one type of work during a shift or month, related to the same order, production cost code. But cumulative outfits for the entire reporting period or half of it are considered more perfect. Normalized tasks and their execution are sequentially recorded in it. They are calculated either immediately for the whole month, or for half of the month (with non-advance payment of wages). At the end of the month, the order 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 normalized time are calculated, the total amount of earnings and standard hours are determined.

The outfit can be individual if the work is done by one worker, if the work is done by a team - brigade (collective). The outfit on the reverse side contains additional data on the composition of the brigade, the time worked by it, the amount of work performed, and the qualifications of the brigade members.

The order as a document has drawbacks - it does not allow controlling the volume and movement of work performed along the technological chain, since it is issued for one worker or team, for one or more operations that are not sequentially interconnected. Therefore, in serial production, where a series (group) of homogeneous products is simultaneously manufactured using one technological process, route sheets (maps) are used to account for production and wages. Work on the route sheet can be performed by each worker. The route sheet is issued in advance for all operations of the technological process and for a certain batch (quantity) 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. In view of the fact that the work on the route sheet is performed by several workers, the accumulation of the earnings of each is carried out in a special document-report on the development, drawn up in 15 days or a month.

In enterprises with mass production, workers usually perform homogeneous technological operations that are assigned to them. In these cases, production and wages are recorded in accumulative statements per shift or per month.

The chord wage system is used when performing repair and other work, when the team consists of workers of various specialties (locksmiths, turners, adjusters, etc.), i.e., an integrated team. Payment is made for the entire scope of work at established prices in units of measurement of the final product with an indication of the maximum period of work. The completed work is accepted by the quality control department or the master. The accounting department distributes the actual earnings among the members of the brigade in accordance with the number of hours worked by each and their categories. Bonuses in this case are made for reducing the time of the work performed while maintaining quality. Piecework wages should be introduced for individual groups of workers in order to create a material interest in further increasing labor productivity and reducing the time for completing work, piecework work is drawn up. According to the members of the brigade, lump-sum earnings can be distributed among them evenly,

With indirect piecework wages, the amount of wages of a worker depends on the result of the work of the main production workers he serves, on whose work he indirectly influences. The indirect piece rate is determined by dividing the tariff rate (salary) by the number of products planned for release by the piece worker.

With piecework progressive wages, wages are calculated for the planned quantity of products - at a direct piece rate, and for products in excess of the norm - at progressively increasing rates.

Documentation for additional payments due to deviations from normal working conditions

Consider the procedure for calculating additional payments, if they are provided for by the regulation on remuneration of the enterprise.

Registration of surcharges in connection with deviations from normal working conditions. Normal working conditions are those under which workplaces, according to job orders, route sheets and other documents, are fully provided with raw materials, materials, semi-finished products, operating equipment, special tools and fixtures. If these conditions are not met and the worker has to spend additional time on work, then it is necessary to calculate this time and pay for it.

For this purpose, the following are issued:

Work order for piece work - in case of detection of additional technological operations not previously provided for in the documents;

Surcharge sheet - in case of discrepancy between the actual working conditions and the planned ones.

These documents are written out by the head of the shop or the rationing worker before starting work, indicating the number of the main document (order, route sheet), additional time and rates, and handed over to the worker or foreman together with the order or route sheet. Subsequently, this additional time is included in standard hours and is used in calculating the percentage of the worker's output standards, and the surcharge is included in piecework earnings. The amounts of additional payments, as well as wages, are attributed to the cost of work performed, services and finished products, which causes it to increase compared to the norms. Therefore, each reason for additional payments and its perpetrators must be considered by managers, promptly analyzed and eliminated. These documents are usually printed on colored paper or with a colored stripe, additionally signed by the technologist and the shop manager. In accounting, they are grouped for each five-day period by reasons and perpetrators for consideration and analysis by the heads of the enterprise (p. 102).

Documentation and downtime payment. The time of forced breaks in work, during which workers are at the enterprise, but cannot be used, is called downtime.

Downtime increases the cost of production, reduces profits, and damages both the enterprise and the national economy as a whole.

The culprits of downtime can be both workers and the administration of the plant, workshop, suppliers of materials, energy, etc. Downtime due to the fault of the worker is not paid. If the downtime did not occur through the fault of the worker, then this time is paid in the amount of at least % of the tariff rate of the worker of the corresponding category. During the period of mastering new types of production, downtime through no fault of the worker is paid at the rate of the full tariff rate of the time worker of the corresponding category. This time is drawn up with a sheet of idle time. It indicates the reasons and perpetrators of the downtime, its duration, the wage rate of the worker, the amount of payment and the amount.

Depending on the duration, downtime is divided into intra-shift and whole-shift. Intra-shift workers are drawn up with a sheet of idle time, and in the time sheet they are additionally marked with the letter B (2B, ZV). Integral downtime is most often caused by external causes (no power supply) and covers the workers of the entire site, shop. These downtimes in the timesheet are marked with the letter P and are drawn up by an extract of the act with a list of workers participating in the downtime.

Downtime can be used, that is, for this period, workers receive "new tasks, are assigned to another job. Work is issued by issuing work orders in accordance with the order of payment at piece rates or with the preservation of average earnings. The work sheet indicates the work order number and worked time.

Documentation for defective products and its payment. Marriage in production is considered to be products, parts, assemblies that do not meet the requirements of established standards or technical conditions that cannot be used for their intended purpose. Therefore, a distinction is made between partial (correctable) and complete (irreparable) marriage.

A complete marriage through no fault of the employee is paid in the amount of 2/3 of the tariff rate of a time worker of the corresponding category for the time that should be spent on this work according to the norm. Partial marriage due to the fault of the employee is paid at a reduced rate, depending on the percentage of product suitability. The percentage of validity and the exact amount of payment are set by the administration.

Partial marriage through no fault of the employee is paid depending on the percentage of product suitability established by the administration, but not less than 2/3 of the tariff rate for a time worker of the corresponding category for the time required to manufacture this product according to the norm.

Product defects caused by defects in the material being processed (a crack, a sink in the metal), discovered after at least a working day has been spent on processing the part, are paid at the established piece rates. The marriage allowed by the worker during the development of a new production is paid on a par with good products. An act is drawn up for the detected marriage of products, which reflects the costs of the marriage and the amount of losses; you can also use primary documents for accounting for production with certain indicators provided for this. Correction of a marriage made by a worker through his fault is carried out without issuing a marriage certificate. If the marriage is corrected by another worker, then an outfit is issued to him, on which the stamp "Correction of the marriage" is affixed. This document serves as the basis for paying for the marriage.

A worker who allowed a marriage through his own fault may be held liable for damage to materials in the amount of the damage caused, but not more than 2/3 of the average monthly earnings.

Extra pay for night work. Night time is considered from 22:00 to 06:00 in the morning. It is recorded in the timesheets in the total amount for the month.

All work at night is documented by the primary documents established at the enterprise and is paid according to the tariff scale (rates) or piece rates. In addition to this, each worker, according to the time sheet for the reporting month, is counted the number of hours worked at night, with their payment in the amount of 20% of the tariff rate of a time worker or pieceworker of the corresponding category, and workers in the textile and baking industry are paid an additional payment of 50% tariff rate.

Pay for overtime work. Overtime work may only be done with the permission of the local trade union committee. Overtime work is formalized with the relevant documents (orders, etc.) and is paid at established rates and rates. In addition, for every first and every second hour of work, the worker receives an additional payment in the amount of 50% of the hourly wage rate of a time worker of the corresponding (his) category. For each subsequent hour, an additional payment is made in the amount of 100% of the hourly tariff rate of a time worker of the corresponding category. Such work is formalized with a time sheet and a statement of accounting.

In the case of time wages, overtime work is paid at the rate of one and a half for each first and every second hour of work and at double the rate for every third and subsequent hours.

The basis for calculating the additional payment for work performed in overtime is the time sheet.

Remuneration of foremen who are not released from their main work. Working hours and labor expended are paid to the foreman in accordance with the quantity and quality of the products produced, the tariff category.

In addition, an additional payment for the management of the team is made:

In the amount of 10% of the tariff rate of the category assigned to the foreman - with the composition of the brigade numbering from 5 to 10 people;

In the amount of 15% if the team has more than 10 people.

The specified Surcharges are made if the brigade performs the established monthly tasks.

Pay for work on public holidays. Work on holidays is allowed at enterprises whose suspension is impossible due to production and technical conditions (continuously operating enterprises or whose work is caused by the need to serve the population).

Payment for work on holidays is made:

piecework workers - at double piece rates for actually manufactured products;

Employees with hourly and daily wage rates - double the rate;

For employees with a monthly salary - in the amount of a double hourly or daily rate in excess of the salary, if the work was performed in excess of the monthly norm of time, and a single rate in excess of the salary, if the work was performed within the monthly norm.

With the consent of the worker, monetary compensation may be replaced by the provision of another day of rest, but with payment in a single amount. If a worker works in a shift that partially goes on a holiday and at night, only those hours of actual work that coincided with a holiday are paid double. Payment for work at night is made according to existing standards, without doubling additional payments. Overtime work on a holiday is not additionally paid, since all hours are paid at double the rate.

Multi-shift operation. It is typical for enterprises where work is organized in two or more shifts during the day, including continuous production. The amount of benefits for working in the evening and night shifts is different. Night shift is considered to be a shift in which at least half of the working time is given at night - from 10 pm to 6 am. The shift immediately preceding the night shift is considered evening, regardless of the time of its beginning and end (from 2-4 p.m., etc.). Other modes of work (division of the working day into parts, daily duty, etc.) do not apply to a multi-shift regime. For workers employed in such regimes, the current procedure for additional payment for night work and other compensations depending on working conditions remains. Surcharge is made in the amount of 20% of the tariff rate (salary) for all hours of work in the evening shift; 40% of the hourly tariff rate (salary) - for all hours of work on the night shift. At the same time, additional payment for night hours of work is not made, except in cases where the amount of this surcharge is more than the one mentioned above. Then the second surcharge for night work is no longer paid.

Documentation and calculation of wages for hours not worked and benefits for temporary disability

According to labor legislation, workers and employees are also paid for unworked time: the time of regular (annual) vacations; compensation for unused vacation.

Additional wages are calculated on the basis of the time sheet and relevant documents confirming the employee's right to pay for unworked time.

The calculation is based on the average earnings. On the basis of legislative acts, the average earnings can be calculated: for the time when the worker did not actually work, but had the right to maintain the average wage: during breaks for feeding the child, performing state and public duties, transferring to another job, etc.

for vacation time and compensation for unused vacation.

To calculate the average earnings, various terms and the composition of the wages taken into account are used, namely: two, six and twelve previous months of work.

Additional breaks for feeding a child are issued by certificates of medical institutions. Breaks should be at least every three hours and lasting at least 30 minutes each. Nursing breaks are included in working hours and are paid according to average earnings. The calculation of average earnings is based on the principle of bringing it as close as possible to the earnings that the worker would have received by continuing to work. Average hourly earnings are determined based on the earnings of the previous two months of work.

For time workers, specialists and employees, the calculation of amounts payable during additional breaks for feeding a child is also based on earnings for the actually worked time of the two previous months of work.

The time of fulfillment of state and public duties is documented by the time sheet and is confirmed by certificates of institutions and organizations where they were performed.

The time for fulfilling state and public duties is paid according to the average daily or average hourly earnings based on the last two calendar months of work. For employees who have worked at this enterprise for less than two months, the accrual is based on the average earnings for the time actually worked.

For workers and employees under eighteen years of age, the length of working time per week is established: at the age of 16 to 18 years - 36 hours, at the age of 15 to 16 years - 24 hours.

Preferential hours for teenagers are paid as follows:

Workers-pieceworkers - at the tariff rates of a worker-pieceworker of the corresponding category;

Time workers - at the tariff rates of a time worker of the corresponding category.

Calculation of annual leave pay. According to labor legislation, leave for the first year of work is granted to workers and employees after eleven months of continuous work at this enterprise. Leave for the second and subsequent years is granted at any time of the year in accordance with the vacation priority schedule.

Vacation days are paid according to the average daily earnings. The average earnings of workers and employees to pay for the days of annual or educational leave or payment of compensation for unused leave, in the event of retirement and dismissal, is calculated based on the data of the last 12 calendar months of work preceding the leave. The entire annual earnings are divided by 12 (we get the average monthly earnings) and then divided by 25.4 (the average monthly number of working days), we get the average daily earnings and multiply it by the number of vacation days.

When employees are dismissed or retired, the final settlement is made with them both on wages for the time worked in the reporting month, and for the vacation time, which was not used by the day of dismissal. The personnel department calculates the number of days of unused vacation in proportion to the number of months worked since the last vacation and depending on the number of days of established annual leave. With a 15-day duration - 1.25 average daily earnings for each month of vacation; with a monthly (24 days) vacation - two-day average earnings for each month of vacation.

Payment for study leave for students of higher and secondary specialized educational institutions is also made on the basis of the average monthly wage for the previous 12 months of work.

Calculation of severance pay. Severance pay is the amount of money paid to an employee upon his dismissal due to conscription into the Soviet Army, downsizing and other reasons.

The amount of severance pay is calculated based on two weeks of earnings:

For time workers with a fixed salary - according to the average daily earnings of the month in which the employee leaves;

For pieceworkers, time workers and other categories of workers - according to the average daily earnings of the two previous months of work (severance pay is not taxed and no other deductions are made from it).

Calculation of benefits for temporary disability. This is a special type of payment for unworked time. Its source is not the cost, as for all previous types of payments for unworked time, but the funds of social insurance agencies.

The basis for calculating the amounts payable is the time sheet and the certificate of temporary disability of the medical (medical) institution.

The amount of the benefit depends on the average earnings for the two months of work preceding the illness, the number of days of illness, continuous work experience. With continuous work experience of up to 3 years, the amount of benefits is set at 60% of earnings, up to 8 years - 80%, more than 8 years - 100% of earnings. In the amount of 100%, regardless of the continuous work experience, temporary disability benefits are paid if there are 3 or more children under the age of 18, disabled veterans of the Great Patriotic War and in case of labor injury and occupational disease.

Maternity benefits are paid in the amount of 100% of average earnings.

But the amount of temporary disability benefits should not exceed for each day twice the amount of daily earnings calculated on the basis of the official salary, or twice the daily tariff rate of a pieceworker or time worker of the corresponding category.

The amount of earnings includes all types of payments, except for payment and additional payment for work performed overtime, on holidays, part-time, for unworked time. For persons who are on a piece-rate basis, benefits are calculated based on the average earnings for the last two calendar months preceding the first day of the month in which disability occurred. The average monthly amount of bonuses and remuneration for the previous year is added to the earnings of each of these two months. If the employee in one or each of these two months did not actually work all the days (according to his schedule), then the average amount of bonuses is taken into account in proportion to the hours worked. In cases where the employee had no earnings in the indicated two months (for example, due to illness or was on regular leave), the allowance is calculated based on earnings for the days actually worked in the month of disability and part of the average monthly bonus amount for the previous year (in proportion to hours worked) .

For persons on a monthly salary, benefits are calculated based on the basic salary, to which the average monthly bonus is added (the total amount is divided by the number of working days in the month of disability and multiplied by the number of days of work).

When calculating benefits, they do not include bonuses that are not provided for by the wage system (bonuses from the fund; masters) or of a one-time nature (for inventions and rationalization proposals).

Deductions and deductions from wages

The accounting department of the enterprise not only makes payroll, but also deductions and deductions from it.

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

State taxes, when the object of taxation is wages - income tax;

Repayment of debts on previously issued advances, as well as the return of amounts overpaid as a result of incorrectly made calculations;

Compensation for material damage caused by an employee to the enterprise;

Amounts paid for unworked days of used vacation (upon dismissal);

Collection of certain types of fines; according to executive documents; for goods sold on credit; for defective products, etc.

Income tax from workers and employees is withheld in the manner and in the amount established by a decree of the Government of the Russian Federation.

The so-called universal income tax has been introduced in the Russian Federation. It has several key features:

The basis for determining the tax liabilities of each citizen is only the sum of the total income from all sources in the past calendar year. Monthly income is treated as intermediate;

There are no categories of citizens who are completely exempt from tax, regardless of the amount of income. All citizens whose tax exceeds the amounts established by law are involved in the payment of tax;

If a citizen, in addition to the salary at his enterprise, has other income on the side, he will be required to annually declare the total amount of income received, including salary.

We draw the attention of the accountant to the following:

a) for income not at the place of main work, the deduction of the minimum monthly wage during taxation is not made and the tax is calculated from the full amount of income received;

b) if a citizen does not have a place of main work (the place where the work book is stored), then along with the deduction of production and other expenses stipulated by law from income, the minimum monthly wage will also be deducted.

Whereas previously Heroes of the Soviet Union, war veterans, the disabled, etc. were completely exempt from paying taxes, now they will be exempt from tax obligations only if their income does not exceed the amount established by law. The tax is levied on whole rubles (kopecks are discarded) of accrued wages. The amounts of withheld taxes are subject to transfer to the state budget.

The responsibility of the accountant: to provide each employee (when changing jobs) with a certificate of the amount of income paid and tax withheld for the current year; annually, by March 1, submit written information to the tax authorities at the place of its location on the amounts of income paid to citizens for work not at the place of main work.

To account for the amounts of taxes withheld from citizens in favor of the state budget, account 68 “Settlements with the budget” is used. This account is passive. The balance of the account reflects the amount of the enterprise's debt to the budget, the debit turnover - the amounts transferred to the budget to pay off the debt; loan turnover - the amount of taxes withheld from the wages of workers and employees.

Withholdings on writ of execution are made on the basis of the Instruction on the procedure for withholding alimony on writ of execution submitted for collection to enterprises, organizations and institutions.

The grounds for the withholding and transfer of alimony are writ of execution, written conclusions of citizens on the voluntary payment of alimony, marks of internal affairs bodies in the passports of Persons that they are obliged to pay alimony. The accounting department registers the received writ of execution in a special journal or card. Alimony deductions on the basis of a submitted application can also be made in cases where the total amount of deduction exceeds 50%, and also if alimony is collected from the debtor by a court decision for children from another mother, disabled parents, spouse.

Alimony is deducted from the amounts of basic and additional wages, from temporary disability benefits accrued for the reporting month after deducting taxes from them, as well as from the amounts of accrued pensions and scholarships.

Within 3 days from the day set for the payment of wages, pensions and scholarships, the amounts of withheld alimony must be paid to the recipient or transferred by 4 mail at the expense of the claimant.

Alimony is not collected from the amounts of material assistance, lump sums for inventions and rationalization proposals, etc.

Accounting for settlements under executive documents is organized on account 76 “Settlements with various debtors and creditors”, subaccount 1 “With organizations and persons under executive documents”.

Retentions on goods sold on credit. Such settlements are possible when the enterprise has made settlements with trading organizations for the entire amount of the statement of obligation for goods sold to workers and employees on credit, at the expense of a bank loan.

Thus, the time for issuing payment orders to the bank for private deductions in favor of dozens of trading organizations is reduced every month. The account plan for this form of payment provides for account 73 “Settlements with personnel for other operations”, subaccount 1 “For goods sold on credit”. The account is active. The balance of the account reflects the amount of debt of workers and employees of the enterprise on an outstanding loan; debit turnover - newly paid by the enterprise orders of obligations at the expense of bank loans; loan turnover - amounts deducted from the wages of workers and employees in repayment of debt (p. 66).

In case of dismissal of an employee, when the amount of the obligation is not fully repaid, the enterprise reports the balance of the debt for him to the trading organization, which returns it to the enterprise. The latter is fully settled with the bank on the loan. Enterprises that do not use bank loans to pay off the debts of their employees for the goods they purchased on credit use account 76 in the context of personal accounts of trading organizations (p. 66).

In addition to mandatory deductions from the wages of workers and employees, deductions can be made upon a written application of the latter: transfer of wages to a savings bank (savings bank), transfers to state insurance, transfer of trade union dues, repayment of loans for the construction and improvement of garden houses and plots. Such settlement transactions are taken into account on accounts 73 and 76 (pp. 65, 66).

The procedure for registration of settlements with workers and employees, and payment of wages to them

The wages of workers and employees in accordance with the labor legislation are issued either twice a month within the terms established by the collective agreement, or once a month. The advance and non-advance procedure for paying wages for the first half of the month is applied.

In the first case, an advance payment is issued to employees, and the final payment is made upon payment of wages for the second half of the month. The amount of the advance payment is determined by the agreement between the administration of the enterprise and the trade union organization at the conclusion of the collective agreement. The minimum advance payment must not be lower than the tariff rate of the worker for the hours worked according to the time sheet.

In the second case, at the enterprise, instead of the planned advance payment, the workers are paid wages for the first half of the month based on the actually produced products (work performed) or on the actual hours worked. Without advance payment of wages, it has a positive effect on increasing labor productivity, on the rhythm of the production process and output, disciplines not only workers, but also the work of the supply and sales department, accelerates the turnover of working capital of the enterprise, improves the financial condition of the enterprise. A one-time form of payment of wages is also possible.

Advances are charged at a rate of 40% of the salary or 50%, but net of taxes.

The main register used to process 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 by types of payments and deductions.

The payroll has the following indicators:

Accrued by types of payments - 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 account 70 “Settlements with personnel for wages”;

To be handed over or left for the enterprise at the end of the month - the balance of account 70 “Settlements with personnel for wages”.

The last indicator of the payroll is the basis for filling out the payroll for the issuance of wages for the final calculation.

There are several options for processing settlements of enterprises with workers and employees:

By compiling payroll statements, which combine 2 registers: settlement and payroll, i.e., the amount payable is simultaneously calculated and its issuance (payment) is made;

By compiling payrolls, and payment is made separately according to payrolls;

By drawing up by machine sheets "Payroll" for each worker for the month (accrued, withheld and for issuance), on the basis of which the payroll is filled out for the issuance of wages.

The basis for compiling payrolls and payroll sheets are primary documents:

Time sheet - for calculating time wages and all other payments based on time (downtime, extra payments for night and overtime, temporary disability, etc.);

Accumulative salary cards - for piece workers;

Accounting calculations for all types of additional wages and temporary disability benefits;

Payrolls for the last month - to calculate the amount of tax deductions;

Judicial decisions on deductions on writ of execution;

Pay slips for the previously issued advance payment for the first half of the month;

Expenditure cash orders for the issuance of unscheduled advances, etc.

Wage code, composition of the wage fund and control over its use

The composition of labor costs includes all expenses of the enterprise for labor remuneration, regardless of the source of financing of their payments, including amounts of money accrued to employees in accordance with the law for unworked time, during which they retain wages, as well as stimulating and compensating payments.

All these payments to workers and employees of the enterprise are included in the cost of production or are made at the expense of the profit remaining at the disposal of the enterprise, i.e. consumption funds.

It should be remembered that the amounts of accrued wages included in the cost price are not limited by size, but are divided into two parts:

a) amounts of wages not taxed along with profits; their amount is limited to four times the minimum wage (wage);

b) amounts accrued in excess of the specified amount are summed up with the amount of taxable profit of the enterprise for the corresponding reporting period, and are subject to income tax at the rate established for the enterprise.

As part of the journal-order form of accounting, special registers are provided for calculating the reporting, actually accrued wage fund and for monitoring the use of the planned fund. In industry, for this purpose, development table No. 5 “Summary of accrued wages by composition and categories of workers and summary of settlements with workers and employees” is used. It is compiled on a monthly basis on the basis of payrolls.

The first part of the development table f. No. 5 contains a breakdown of the accrued amounts included in the wage fund and not included, paid from other sources (social insurance, special funds). Inside the table, the amounts are divided into types of accruals (piecework, time-based, vacation, etc.). In addition, the summation of the accrued amounts by categories of employees is of great importance here, which makes it possible to analyze the reporting indicators and use them when compiling reports on labor and wages, since the data in them are given for the reporting month and from the beginning of the year. The second part of the table - summary data on settlements with workers and employees - contains indicators: debt at the beginning of the month for the enterprise and for employees; accrued for the reporting month for the workshop (payroll) and for the enterprise - in total, without decoding. Then a full description of payments, deductions and deductions from wages and debts at the end of the month are given.

Indices of account 70 “Settlements with personnel for wages”, draw up “certificates for deductions for order journals No. 8, 10/1, statements No. 7 and check the balances at the end of the month with the General Ledger. So, for order journal No. 8, it is filled reference on the credit of account 68 "Settlements with the budget for the amount of taxes withheld from the wages of workers and employees; to the journal-order No. 10/1 - on the credit of account 70 to the debit of account 69" Calculations for social insurance and security "for the amount of accrued benefits for temporary disability and to the debit of account 88 "Special Purpose Funds" for the amount of bonuses accrued to all categories of employees on these funds; to statement No. 7 - on the credit of account 73 "Settlements with personnel for other operations" for the amount of deductions for goods sold on credit , etc., on the credit of account 76 “Settlements with various debtors and creditors” - on writ of execution, etc.

The procedure for the issuance of wages and registration of timely unreceived wages

The issuance of wages is carried out according to payrolls (p. 124) on the days of the month established at the enterprise. The basis for the right to issue is the presence in its details of an order to the cashier to pay the specified amount on time (within three days, counting the day the money was received at the bank). The order is signed by the head of the enterprise and the chief accountant. To issue wages at the enterprise, in addition to the cashier, distributors can. In this case, the cashier maintains a special book for registering payrolls and amounts issued (received) in cash. At the end of the working day, distributors are required to hand over to the cashier the balances of unissued amounts and payrolls. The subsequent payment of wages (on the 2nd and 3rd days) is carried out only by the cashier. After three days, the cashier checks line by line and sums up the issued wages, and against the names that did not receive it, in the column “receipt for receipt”, puts a stamp or writes by hand “deposited”. The payroll closes with two amounts - issued in cash and deposited. For the deposited amounts, the cashier draws up a register of unseen wages (p. 125), 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 the cash book.

The amount of unclaimed wages the cashier gives to the bank to the settlement account of the enterprise with the indication of "deposited amounts". This is necessary so that the bank keeps them and takes them into account separately and cannot use them for other payments of the enterprise and the repayment of its debts, since workers and employees can demand them on any day.

The enterprise keeps wages not received by workers and employees in a timely manner for 3 years and takes them into account as part of account 76 “Settlements with various debtors and creditors”, sub-account “Deposited wages”.

Analytical accounting of deposited wages is organized for each unclaimed amount either directly in the register, where special columns are allocated for marking paid, issued or transferred amounts of this debt, or in a special book of deposited wages (f, No. 8a). Issuance from the cash register is issued by an account cash warrant.

In the event of an employee going on vacation, retirement or dismissal, the salary must be paid no later than the day preceding the vacation or dismissal, without waiting for the established days for the payment of wages. Such payments are called payments in the inter-settlement period. They are issued by cash orders or payrolls in the presence of three or more employees.

Currently, large industrial enterprises practice the issuance of wages through savings banks. A savings bank is opened on the territory of enterprises or near them. The enterprise allocates operators to serve it, and the enterprise’s higher education institution processes all payroll calculations: pay slips are issued to workers, and personal accounts are opened in Sberbank for each employee. The paydays are the same. As a result, labor discipline is improved, working time is used more fully on paydays.

Synthetic accounting of labor and wages and settlements with workers and employees on wages

The accounting department of the enterprise not only calculates the amounts of wages, bonuses, allowances, pensions due to employees, but also organizes the accounting of these amounts on accounting accounts in the relevant registers. The amounts of accrued wages and bonuses are credited to production accounts and are included in the cost of production. Thus, the basic wages accrued at piece rates, temporarily, at tariff rates and salaries, bonuses for production indicators are included in the debit of production accounts: 20 “Main production ”, 23 “Auxiliary production”, 25/1 “Expenses for the maintenance and operation of equipment”, 25/2 “General production expenses”, 26 “General expenses”, 31 “Deferred expenses”, 28 “Marriage in production” and on credit account 70 “Settlements with personnel for wages”, at the same time their amounts are recorded in the statement of accounting for production costs for orders, articles, workshops, and on their basis - in order journals No. 10 and 10/1, Balance sheet

FEDERAL AGENCY FOR EDUCATION

Adyghe State University

Faculty of Economics

Department of Accounting

GRADUATE WORK

On the topic: Organization and maintenance of accounting of labor and wages at the enterprise (BY THE EXAMPLE of JSC "MINUDOBRENIYA")

Graduate Vorobyova E.F.

Scientific adviser Ph.D. Khotova I.R.

Maykop, 2010

Faculty of Economics

Adyghe State University

Department of Accounting

for the preparation of a thesis

Correspondence student

Topic of the thesis: Organization and maintenance of accounting of labor and wages at the enterprise under study (on the example of JSC Minudobreniya)

fixed by the order of the rector of the university dated ___ _________ 200_g. No. __

The main issues to be developed (research):

1. The procedure for calculating wages for employees of the enterprise

2. Characteristics of the object of study

3. Accounting for settlements with personnel

Deadline for the submission of the completed work: "__" ___________ 2010

Head Ph.D. Khotova Irina Ruslanovna

Introduction

1. Salary as an object of accounting

1.1 The main directions of development of accounting in the Russian Federation

1.2 Organization of wages, forms and systems of remuneration

2. JSC "Minudobreniya" - the object of research

2.1 Brief historical background

2.2 Technical and economic characteristics of the enterprise

2.3 Analysis of the financial and economic activities of the enterprise

2.4 Accounting policy of the enterprise

3. Organization and accounting of labor and wages at the enterprise under study

3.1 The tasks of accounting for labor and wages

3.2 Accounting for the number of employees

3.3 Accounting for working hours and output

3.4 Payroll procedure

3.5 Accounting for deductions from wages

3.6 Wage code, composition of the wage fund and control over its use

3.7 Synthetic accounting of labor and wages and settlements with personnel for wages

3.8 Accounting for vacation pay and reserve for their payment

3.9 Computer data modeling

3.10 Improving the accounting of labor and wages

Conclusion

List of used literature

Introduction

Accounting for labor and wages occupies one of the leading places in the Russian accounting system. Labor income of each employee is determined by personal contributions, taking into account the final results of the enterprise, are regulated by taxes and are not limited to maximum amounts. The minimum wage for employees of enterprises of all organizational and legal forms is established by law.

The wage fund includes wages accrued in proportion to the time worked or work performed at tariff rates, salaries or piece rates, regardless of the norms and systems of remuneration adopted at the enterprise, the cost of products issued as wages in kind, and a number of other payments. .

The enterprise itself chooses the form and system of remuneration, independently develops production standards and prices for the work performed.

The enterprise must provide its employees with a guaranteed minimum wage established by law.

Accounting for payroll is conducted with the staff, both consisting and not in the staff of the enterprise, for all types of wages, bonuses and benefits.

The purpose of the thesis is to explore the features of the organization of accounting of labor and wages at the enterprises of the chemical industry on the basis of the enterprise under study.

The goal set in the work determines the solution of the following tasks:

To study the organization of accounting and use of working time,

Investigate the financial and economic activities of the enterprise and indicators of labor and wages,

To study the procedure for calculating wages and accounting for deductions and deductions from the employee's earnings,

Investigate synthetic accounting of labor and wages and settlements with personnel for wages,

To study changes in the procedure for calculating wages, taking into account the unified social tax,

Outline ways to improve the accounting of labor and wages at the enterprise under study.

The object of the study is one of the enterprises of the chemical industry of the Krasnodar Territory - JSC "Minudobreniya" in Belorechensk.

The subject of the study is the organization of accounting of labor and wages at this enterprise.

The methodological basis of this thesis work is the Regulation on accounting; Guidelines for accounting of labor and wages; educational and reference literature, periodicals.

The practical basis of this thesis work is the experience of functioning of one of the enterprises of Belorechensk - AOOT "Minudobreniya".

1. Salary as an object of accounting

1.1 main directions of development of accounting in the Russian Federation

At present, the country's economy is undergoing profound changes in the organization and maintenance of accounting at enterprises in various sectors of the national economy. Today, there is an acute problem of forming such an accounting system in Russia that would comply with international standards. In this regard, a certain regulatory framework is being created aimed at the effective regulation and regulation of accounting and reporting on the territory of the Russian Federation.

A major role in this was played by Decree of the Government of the Russian Federation dated March 6, 2008 No. 283 "On approval of the Accounting Reform Program in accordance with International Financial Reporting Standards", which provides for the implementation of a set of measures in three interrelated areas:

Methodological support of the reform:

Reorganization of the accounting management system;

Training and retraining of personnel.

Currently, a number of Accounting Regulations have been developed that regulate the basic rules and methods of accounting, consistent with the principles laid down in International Financial Reporting Standards.

The problem of compliance of Russian accounting with international accounting standards is largely related to the problem of compliance with the terminological apparatus, which, as you know, differs in national systems. One of the tasks of reforming accounting is the formation of a system of accounting and reporting standards that provides useful information to users.

The main task of reforming the accounting system is to provide interested users with objective information about the financial position and performance of economic entities. Traditionally, in Russia, financial statements are compiled in accordance with forms approved centrally. This leads to the fact that in many cases such reporting does not contain the data necessary to form a complete picture of the property and financial position of the organization. In this regard, Russian organizations, as is customary in international practice, since 1996 have been granted the right to include additional indicators in their financial statements if insufficient data is revealed to form a complete picture of their property and financial situation.

The main changes will affect not only the methodological aspects, which in themselves are largely subject to radical processing, but also the internal content of accounting in the direction of its "democratization". The opinion of practicing accountants will play a significant role in making specific decisions.

The accounting system that existed in the conditions of the planned economy was due to the public nature of property and the needs of state management of the economy. The main consumer of information generated in the accounting system was the state represented by sectoral ministries and departments and planning, statistical and financial bodies. The existing system of state financial control solved the problem of identifying deviations from the prescribed models of economic behavior of organizations.

The objectives of the reform are as follows:

Form a system of accounting and reporting standards that provide useful information to users, primarily investors;

Ensure the alignment of the accounting reform in Russia with the main trends in the harmonization of standards at the international level;

Provide methodological assistance to organizations in understanding and implementing the reformed accounting model.

In order to bring the national accounting system in line with the requirements of a market economy and international financial reporting standards, the reform will be carried out in the following main areas:

Improvement of normative legal regulation;

Formation of the regulatory framework (standards);

Methodological support (instructions, guidelines, comments);

Staffing (formation of the accounting profession, training and advanced training of accounting specialists);

International cooperation (entry and active work in international organizations; interaction with national organizations responsible for developing accounting standards and regulating relevant activities).

The purpose of accounting regulation will be to provide access to all interested users to information that provides an objective picture of the financial position and performance of economic entities. In this regard, the following issues will be resolved:

Reorientation of normative regulation from the accounting process to accounting;

Regulation of financial accounting;

An organic combination of normative instructions of federal executive authorities with professional recommendations;

Prudent use of international standards in national regulation.

As the accounting profession becomes adequate to the requirements of a market economy, the degree of participation of professional organizations in the regulation of accounting issues will increase. At the same time, the historical and cultural traditions of regulating public life in Russia will be taken into account.

An important component of regulatory support is maintaining the stability of the development of the accounting system. The main task is to create acceptable conditions for the consistent, useful, rational and successful performance of the accounting system of its inherent functions in a particular economic environment.

The consistency of the Russian accounting system with the world-wide recognized approaches to accounting will be ensured, a model of coexistence and interaction between the taxation system and the accounting system will be formed, procedures for adjusting financial statements due to inflation will be introduced, acceptable methods for assessing property and liabilities will be revised, and mechanisms for ensuring openness will be created. (public) financial statements.

In order to ensure the tasks set, it is proposed:

Prepare the necessary changes and additions to the regulatory legal acts on accounting;

Develop and approve provisions (standards) for accounting, which include the bulk of the requirements of international standards;

Revise primary accounting documents, accounting registers and other documents related to the unified systems of accounting, accounting and reporting documentation;

Revise the charts of accounts of accounting and instructions for their use, taking into account the emergence and characteristics of the activities of financial institutions, the characteristics of the circulation of securities and other new phenomena;

Introduce a simplified accounting system for small businesses.

The key element of reforming accounting and financial reporting in accordance with international standards is the development of new and clarification of previously approved provisions (standards) on accounting, and their implementation in practice.

The Law "On Accounting" defines at the highest state level the norms for managers, accountants, auditors, and other officials, by which they are obliged to be guided in all matters of accounting and reporting. The law is the legal basis for accounting in Russia in accordance with the needs of the development of market relations. Accounting is legally defined as an orderly system for collecting, registering, summarizing and, as a result, generating financial information.

The objects of accounting are the property of organizations, their obligations and business transactions carried out in the course of their activities, as well as equity, financial results of economic activity, sources of financing of ongoing operations. The Law "On Accounting" applies to all organizations located in Russia, including branches and representative offices of foreign organizations. The main goal of accounting legislation is to ensure uniform accounting of property, liabilities and business transactions of organizations, as well as the compilation and presentation of comparable and reliable information on the property status, income and expenses of organizations necessary for users of financial statements. The main tasks of accounting Law include:

Formation of complete and reliable information about the activities of the organization, its property status for internal and external users;

Providing users of financial statements with the necessary information to monitor compliance with the legislation of the Russian Federation in the course of business operations and their expediency, the availability and movement of property and obligations, as well as the use of material, labor and financial resources in accordance with approved norms and estimates;

Prevention of negative results of economic activity and identification of on-farm reserves that ensure the financial stability of the organization.

The law contains norms in the field of accounting organization, determines the responsibility of the head of the organization, and not the chief accountant, for the organization of accounting and compliance with the law. In the main aspects, the Law defines the norms in the field of accounting methodology - the main provisions on the assessment of property and liabilities, as well as their inventory. The requirement of separate accounting for current production costs and capital investments is fundamental. The law assumes that accounting is methodologically regarded as an information system that functions continuously from the date of registration of an organization as a legal entity until its reorganization or complete liquidation. Consistency of accounting is ensured by law by requiring the modern registration of all business transactions by double entry on interrelated accounts included in the working chart of accounts of accounting. The consistency of accounting is confirmed by the norm of the law, which requires that the data of analytical accounting correspond to the turnover and balance of synthetic accounting accounts. The law indicates the need to divide accounting into balance sheet and off-balance sheet, subject to the requirement for separate accounting of property owned by an organization and property owned by other legal entities, but owned by this organization.

All other methodological principles and methods of accounting are determined in the provisions (standards) of accounting, as well as in the instructions for the application of the chart of accounts and other regulations.

A large place in the Law is given to the requirements for accounting, accounting documentation, the process of data registration and accounting registers. The content of accounting registers and internal financial statements is a commercial secret, and persons who allow it to be disclosed bear responsibility established by the legislation of Russia. External documents (accounting statements) are declared public. In accordance with the Law, all organizations are required to draw up financial statements based on synthetic and analytical accounting data. The Law defines the composition, terms and procedure for the presentation of financial statements.

Federal legislation on accounting serves as the legal basis for the creation of a regulatory system for accounting in Russia.

Accounting is a part of the management system of an organization as a separate property complex, which is engaged in collecting and summarizing in value terms information on this complex on business transactions and transferring it to users to make informed management decisions. The accounting requirements are as follows:

Comparability of planned (forecast) and accounting indicators;

Reliability of accounting data, efficiency of accounting, completeness and simplicity of accounting;

Profitability and rationality of accounting.

Comparability of planned and accounting indicators is necessary to control the implementation of plans, forecasts and orders. However, for a number of indicators, there may not be full comparability, since the composition of the actual production costs may include unplanned, unproductive costs and losses from marriage.

The reliability of accounting data is ensured by documenting all economic phenomena, the correct implementation of inventory, monetary valuation, accounting for current costs, and calculation.

Efficiency of accounting consists in the timely submission of credentials for production management and reporting.

The completeness and simplicity of accounting lies in the presentation of all accounting information necessary for production management, as well as for external users. This information should not contain unnecessary information and unnecessary indicators, should exclude duplication. Accounting information should be as accessible as possible for managers and specialists of organizations, founders and participants.

Rational and economical accounting based on the conditions of economic activity and the size of the enterprise is characterized by the number of employees of the organization per one accounting employee, the level of technical equipment of accounting employees, which is determined by the ratio of the cost of accounting technical means to the number of employees and other indicators.

The regulatory documents on accounting define the basic principles and rules for accounting for certain types of property and obligations of organizations that regulate the activities of a legal entity in specific situations and determine the accounting procedure for transactions.

The current legislation establishes the following basic accounting rules:

Keeping accounting records of property, liabilities and business transactions in the national currency of the Russian Federation - in rubles;

Accounting for property, liabilities and business transactions is carried out by double entry;

Property, liabilities and business transactions for reflection in accounting and reporting are subject to valuation in monetary terms by summing up the actual expenses incurred;

The obligation to conduct an inventory of property and financial obligations and reflect its results in accounting;

Compliance during the reporting year with the accounting policy of reflecting certain business transactions and assessing property and financial liabilities. The change in accounting policy from the previous year should be explained in the explanatory note to the annual financial statements;

Completeness of reflection in accounting for the reporting period of all business transactions and the results of an inventory of property and liabilities;

The correctness of attributing income and expenses to reporting periods. Income and expenses are recognized in the reporting period to which they relate, regardless of the time of receipt and payment, unless otherwise specified;

Differentiation in accounting for current production costs and capital investments;

Identity of analytical accounting data to turnovers and balances of synthetic accounts on the first day of each month;

In accounting and in the balance sheet, only property that is the property of the organization is reflected. Property belonging to other organizations is accounted for separately (on off-balance accounts);

Business transactions are recorded in accounting when they occur, and are reflected in the reporting of the periods to which they relate.

1.2 Organization of wages, forms and systems of remuneration

Remuneration for hours worked and output is made according to different forms and systems. Time and piecework forms of remuneration are used. And time-based payment is paid for the hours worked (regardless of the Working hours), and with piecework - for the working hours (regardless of the hours worked).

The form of payment includes various systems. So, time-based can be simple (working time is paid at a fixed rate); time-bonus, when time worked is paid and a bonus is paid for quantitative and qualitative indicators, etc. Piecework can also be simple; (the entire quantity of manufactured products is paid at a single rate); piecework-progressive (when the price rises with an increase in output); piece-bonus (when, in addition to payment at piece rates, a premium is paid for overfulfillment of norms and other indicators); piecework-indirect (payment for certain groups of workers is made in a certain percentage of the earnings of the main workers they serve); piecework (payment is made for a certain amount of work performed); collective (earnings are accrued based on the results of the utah of the entire brigade).

At the same time, under any system of remuneration, the amount of time worked or output is multiplied by certain rates per unit of time or product. Therefore, the use of reasonable rates is an essential element of any wage system. The level of prices should take into account the quality yes, the qualifications of the employee. Tariff-qualification reference books, tariff schedules and tariff rates serve as the basis for determining prices.

The tariff-qualification guide contains a description of specific work performed by workers of different professions, a description of the complexity and category of work. Based on the performance of work of a certain complexity, a worker is assigned a qualification rank. For employees of economic services, the qualification directory of the positions of employees is changing, which defines the job duties of the employee, what he must know and the qualification requirements for him (what he must be able to do).

Tariff scale - a table of applied categories of workers' qualifications, tariff coefficients, hourly and daily tariff rates for each category. For industrial enterprises, a 6-digit (heighty) tariff scale has been developed.

For engineers, employees, MOS, monthly official salaries are established, the salary depends on the characteristics of the enterprise and the category of employee for the benefits of professional certification and the work performed. Currently, Russian enterprises have been granted the right to independently provide for in industry agreements between employers and industry trade unions. The enterprise is obliged to proceed from the minimum wage established by the state (from June 1, 1997, 83,490 thousand rubles per month), and pay as much as it can, based on its capabilities. However, until effectively functioning market mechanisms have developed, the amount of remuneration for specific professional groups of workers will apparently be set taking into account the previously established tariff ratios, which provide a certain basis for remuneration taking into account its quality.

According to the features of payments, a distinction is made between basic and additional wages.

The basic salary is accrued for the time that the employee was present at the enterprise. Therefore, the main ones include payment for hours worked at tariff rates, official salaries, piece rates, average earnings, extra payments for overtime and night hours, downtime due to the fault of workers, bonuses for permanent bonus systems, etc. Additional wages include remuneration for the time not worked at the enterprise, when the employee was not at the enterprise, but in cases prescribed by law receives payment for this time (during vacation, performance of state duties).

The total amount of funds intended for remuneration for a certain period of time for all employees of the enterprise is the planned wage fund, and logically accrued for a certain period - the actual wage fund of employees. Wages accrued in foreign currency are recalculated at the rate of the Central Bank of Russia and included in the wage fund in rubles. With wages in kind and the provision of labor and social benefits to employees, the yuta of labor is determined at market prices.

Based on the established categories of the organization's personnel and types of payments, enterprises keep separate records of: (1) the payroll fund of the payroll (staff) composition; (2) unpaid wage fund; (3) wage fund for industrial and production personnel; (4) wage fund for non-industrial personnel; (5) payments and benefits accrued to all employees from funds allocated for consumption; (6) payments from non-wage social security funds and funds allocated for consumption.

2. JSC "Minudobreniya" - the object of research

2.1 Brief historical background

The Krasnodar Chemical Plant named after the 60th anniversary of the USSR is the largest enterprise in the Kuban.

The construction of the Krasnodar Chemical Plant is provided for by the Decree of the Central Committee of the CPSU and the Council of Ministers of the USSR of August 28, 1970. The choice of the construction site in Belorechensk is not accidental. There is a large railway junction, plenty of water, three rivers flow around the city - Belaya, Pshish and Pshekha, the proximity of agricultural areas.

The plant is located on a designated area of ​​the industrial zone, 7 km west of the city of Belorechensk. The total area of ​​the land plot allocated for the facilities of the enterprise is 536.87 hectares.

The largest commissioning of production facilities was carried out in 1982. The production of extractive phosphoric acid, sodium silicofluoride, weak nitric acid and nitroammophoska were put into operation.

In 1984, the superphosphoric acid shop was launched. In 1985, the second sulfuric acid shop and the shop for fluorine-free feed phosphates were put into operation.

In 1988, the sulfamic acid workshop was launched.

Along with the technological workshops, auxiliary and service facilities were put into operation: a heat supply, water supply and sewerage workshop, mechanical repair, instrumentation and automation, transport, economic, etc.

According to the order of "Agrokhim" No. 129 dated May 16, 1990, the Krasnodar Chemical Plant was transformed into the Belorechensk Minudobreniya Production Association.

In accordance with the Law of the Russian Federation "On the privatization of state and municipal enterprises in the Russian Federation", on the basis of the resolution of the head of the administration of the city of Belo-rechensk, Krasnodar Territory No. 1121 dated 12.08.96, the Belorechensky Production Association "Minudobreniya" was reorganized into an open joint-stock company "Mineral Fertilizers".

Belorechensk open joint-stock company "Minudobreniya" is a diversified enterprise with workshops producing mineral fertilizers. July 9, 1977 is considered the birthday of the Krasnodar Chemical Plant. It was on this day that the first hundreds of tons of sulfuric acid, which is figuratively called the bread of the chemical industry, were sent from the access roads of the enterprise. Two years after the start-up of the complex for the production of sulfuric acid, on October 7, 1979, a unique workshop was put into operation for the production of liquid complex mineral fertilizers, briefly designated as ZhKU, rich in phosphorus, necessary for almost all regions of the Kuban and the North Caucasus.

The production of sulfuric acid is carried out on the feedstock - liquid sulfur. The use of this raw material makes it possible to completely avoid waste and air pollution. The sulfuric acid shop is one of the main ones at the plant. JSC "Minudobreniya" has its own thermal power plant with a 180-meter reinforced concrete pipe for gases. CHP supplies the enterprise with heat and partly with electricity. The chemical plant workshops include a compact plant for the production of liquid complex fertilizers with a capacity of 660,000 tons per year. The liquid ammonia warehouse also belongs to the housing and communal services workshop. A large territory occupied by buildings and structures of the nitroammophoska complex with a capacity of 1.4 million tons per year adjoins the housing and communal services workshop. The new complex also includes a workshop for weak nitric acid and a pilot production of sodium silicofluoride, a neutralization station, railroad warehouses for finished products, pumping and cooling towers for the water cycle.

On the territory of the plant there is also a central control room, a central laboratory, such production workshops and departments as mechanical repair, instrumentation and automation, power supply, transport, water supply and sewerage, economic and others.

JSC "Minudobreniya" includes not only buildings and structures. These are two transmission lines - 110 kilovolts, 40 kilometers long each, distribution and transformer substations, underground utilities. These include water intake on the Belaya River and artesian wells located many kilometers from the plant, water treatment and sewerage facilities for the removal of phosphogypsum, made in strict accordance with environmental protection requirements.

AOOT "Minudobreniya" is located one hundred kilometers from the regional center of Krasnodar and 12 kilometers from the city of Belorechensk. 26

2.2 Technical and economic characteristics of the enterprise

JSC "Minudobreniya" is one of the largest enterprises in the chemical industry. Production at the plant is not worth it, it is developing. In 2008, a new sulfa shop was launched. Liquid complex fertilizers are produced on demand. Strong farms of the Kuban apply to the plant directly, as well as customers from Rostov, Stavropol and other regions. If in 2008 JSC "Minudobreniya" worked at about 30% of the production capacity of the enterprise, then in 2009 the enterprise reached 80% of its capacity. Large investments are made by the enterprise in the sulfuric acid shop. This includes repair work and the change of the catalyst, which is connected both with the environment and with product quality. Many metal structures have been replaced. After a long one-and-a-half-year shutdown in August 1997, a shop for the production of liquid compound mineral fertilizers began to operate, then the shops for sodium fluorosilicide, sulfuric acid and the production of ammophos began to operate.

Table 2.1. Assortment of products for JSC "Minudobreniya" for 2008-2010.

No. p / p	denominations	Unit measurements	worked out				shipped
			2008	2009	2010		2008	2009	2010
BUT	B	AT	1	2	3	4	5	6	7	8
1.	Ammophos	tons	5413	89410	90150	+740	-	87872	89560	+1688
2.	Sulfuric acid	tons	20100	39450	185000	+145550	20100	39450	185000	+145550
3.	Fluorosilicone sodium	tons	252	843	1600	+757	202	813	1560	+747
4.	Liquid complex fertilizers	tons	2218	760	1600	+840	2218	760	1600	+840
5.	Extractive phosphoric acid	tons	-	31000	95000	+64000	-	31000	9500	64000

Based on the data in the table, it can be seen that the production of ammophos, sulfuric acid, KFN, HCS has increased markedly. However, the work of the plant is still carried out at 80% of the production capacity of the enterprise.

Stable operation of technological shops would not be possible if no attention was paid to the repair of equipment. Contracting organizations are involved in the work, which are engaged in the repair and reconstruction of equipment of the main and auxiliary shops.

For 2009 and 2010 the following events were held:

Overhaul of the turbine and boiler equipment of the CHPP;

Restoration of the roof from the profiled sheet of the warehouse for finished products in the complex mineral fertilizers shop;

Restoration of the exhaust pipe trunk of the extraction phosphoric acid shop;

Installation of a sulfuric acid line along the overpass to the extraction phosphoric acid shop;

Repair of cooling tower of reverse cycles.

Currently, work is underway in the sulfuric acid shop to manufacture a sulfur collector with a capacity of 2010 cubic meters, repair the sulfur drain collector, heat exchangers, chemical protection and thermal insulation.

In 2009, contractors performed work to the amount of 10.7 million rubles. Materials (metal, pipes, conveyor belt, spare parts, equipment) are constantly purchased for routine repairs and equipment replacement in the workshops. In 2008, 8.7 million rubles were spent for these purposes, and in 2009 - 12.6 million rubles.

Six pumps were purchased to produce production fluorosilicic acid. By the forces of the repair personnel of the workshops:

extraction phosphoric and repair-mechanical, a significant reconstruction of these pumps was carried out for operation in the working conditions in the EPC shop. Purchased 4 crushers of domestic production. Three crushers have been installed in the plant for complex mineral fertilizers to replace imported crushers that have become unusable due to a long service life, the fourth crusher is under installation. In April 2009, sludge accumulator No. 2 of the shop for defluorinated fodder phosphates was put into operation. On April 13, 2009, permission was received from the State Committee for Environmental Protection of the Krasnodar Territory to transfer part of the acidic water from sections No. 1, 2, 3 of the phosphogypsum sludge collector to the bowl of the sludge collector No. 2 of the KOF workshop. It should be noted that this issue has been raised since 1995, and only in April 2009 the management of the enterprise achieved a positive solution to the issue.

At the insistence of Gosgortekhnadzor and the Committee for Environmental Protection, it is necessary to continue the construction of section 4 of the phosphogypsum sludge collector. Measures were developed and approved by the General Director of the enterprise on April 29, 2009.

The cost of the residual volume of work is 111.4 million rubles. The cost of work on the conservation of sections No. 1, 2 is 40 million rubles.

Currently, the company employs 2340 people. To date, wages for 2008 and 9 months of 2009 have been fully paid. The wage arrears for 1996-1997 in the amount of 4.3 million rubles remained unpaid. The management of the enterprise takes all measures to pay off the existing debt. Simultaneously with the payment of wages, current payments are also transferred to the pension fund, to the budget of both local, regional and federal significance, which amounts to 9689 thousand rubles on a quarterly basis.

Table 2.2. Transfer of current payments to JSC "Minudobreniya" for 2010. (in thousand rubles)

The average salary in the enterprise was 500 rubles in 2008, 707 rubles in 2009, and 799 rubles in 2010.

The main task of industrial enterprises is to provide the population with high-quality products to the fullest extent possible. The growth rate of production volume, improving its quality directly affect the amount of costs, profit and profitability of the enterprise.

Therefore, the analysis of the work of chemical industry enterprises begins with the study of output indicators. Its main tasks:

Assessment of the degree of implementation of the plan and the dynamics of production and sales of products;

Determining the influence of factors on the change in the value of these indicators;

Identification of on-farm reserves for increasing output and sales of products;

Development of measures for the development of identified reserves.

The volume of industrial production can be expressed in natural, conditionally natural and cost meters. Generalizing indicators of the volume of production are obtained using a valuation - in wholesale prices. The main indicators of the volume of production are commodity and gross output. Gross output is the value of all manufactured products and work performed, including work in progress. It is usually expressed in comparable prices.

Marketable output differs from gross output in that it does not include the remains of work in progress and on-farm turnover. It is expressed in wholesale prices in force in the reporting year. In its composition, at many enterprises, gross output coincides with commodity output, if there is no on-farm turnover and work in progress.

The volume of sales of products is determined in current prices (wholesale, contractual). Includes the cost of goods sold, shipped and paid for by customers.

Natural indicators of production volumes (tons) are also important for assessing the implementation of the production program. They are used in the analysis of production volumes for certain types of homogeneous products.

The sources of information for the analysis of production and sales of products are the business plan of the enterprise, operational schedules, reporting form No. 1-p (annual) "Report on products", form No. 1-p (quarterly) "Quarterly reporting of an industrial enterprise (association) on the release of certain types of products in assortment 31", form No. 1-p (monthly) "Urgent reporting of an industrial enterprise on products", form No. 2 "Profit and loss statement", statement No. 16 "Movement of annual products, their shipment and sale" .

OJSC "Minudobreniya" in 2009 worked at 30% of the production capacity of the enterprise, and in 2009 it reached 80% of the capacity.

Table 2.3. The composition of the production capacities of JSC "Minudobreniya"

No. p / p	Product name, commissioning	Production capacity, thousand tons/year	Performance
			In 2009		In 2010
				In % of power	Thousand tons/year	In % of power
1	Sulfuric acid sk-47, 1985	500,0	39,45	7,89	185,0	37
2	Sulfuric acid sk-27, 1997	500,0	-	-	-	-
3	Complex mineral fertilizers: Ammophos, 1982	262,5	89,41	34,06	90,15	34,34
4	Liquid complex fertilizers, 1979	286	0,76	0,27	1,6	0,56
5	Feed tricalcium phosphate, 1985	228
6	Sulfamic acid, 1988	5
7	Extractive phosphoric acid, 1982	577	31	5,37	95	16,46

The table shows that JSC "Minudobreniya" has a large reserve of production capacities. Some types of fertilizers are not produced at all, as there is no consumer demand.

2.3 Analysis of the financial and economic activities of the enterprise

The transition to a market economy requires the enterprise to increase the efficiency of production, the competitiveness of products and services through the introduction of the achievements of scientific and technological progress, effective forms of management and production management, overcoming mismanagement; revitalization of entrepreneurship and initiative.

Solvency and financial stability are the most important characteristics of the financial and economic activities of the enterprise. If an enterprise is financially stable and solvent, it has an advantage over other enterprises of the same profile in attracting investments, obtaining loans, choosing suppliers and selecting qualified personnel. Finally, it does not come into conflict with the state and society, as it pays timely taxes to the budget, contributions to social funds, wages to workers and employees, dividends to shareholders, and banks guarantee the return of loans and the payment of interest on them.

The higher the stability of the enterprise, the more it is independent of unexpected changes in market conditions and, therefore, the less the risk of being on the verge of bankruptcy.

The methods of analysis and forecasting of the financial and economic state of an enterprise that are practically used today in Russia lag behind the development of a market economy. Despite the fact that some changes have already been made and are being made to the accounting and statistical reporting, in general, it still does not meet the needs of managing an enterprise in market conditions, since the existing reporting of an enterprise does not contain any special section or a separate form devoted to assessing the financial stability of an individual enterprises.

The analysis of financial stability does not begin with the ratio of borrowed funds and their coverage, but with the determination of the sufficiency (or insufficiency) of equity capital to ensure non-financial (productive) assets. The presence of an excess of own capital over this need forms the capital that is embodied in financial assets and serves as a lever for managing financial and economic stability. The source of equity capital growth is disposable income - the balance of added value produced after all income accrued for payment: wages, tax and non-tax payments, interest on a loan. For each enterprise, a point of financial and economic equilibrium can be determined, at which equity capital provides non-financial assets, and financial assets cover the obligations of the enterprise.

In the process of analysis, it is necessary to study the composition of balance sheet profit, its structure, dynamics and the implementation of the plan for the reporting year. When studying the dynamics of profit, inflationary factors of changes in its amount should be taken into account. To do this, revenue is adjusted for the average weighted index of growth in prices for the company's products on average for the industry, and the costs of sold products are reduced by their growth as a result of an increase in prices for consumed resources over the analyzed period.

Table 2.4. Analysis of the composition, dynamics and implementation of the balance sheet profit plan for the reporting year for JSC "Minudobreniya"

As the data in the table show, the plan for balance sheet profit was overfulfilled by 11.73%. Its growth rate compared to the previous year in comparable prices is 6.66%. The largest share in the balance sheet profit is occupied by the profit from the sale of marketable products - 96.48%. The share of non-operating financial results is only 3.52%, but with the development of market relations, it can be much larger.

Profit from the sale of products in general for JSC "Minudobreniya" depends on four factors of the first level of subordination: the volume of product sales, its structure, cost and the level of average selling prices.

The volume of sales of products can have a positive and negative impact on the amount of profit. An increase in sales of cost-effective products leads to a proportional increase in profits. If the product is unprofitable, then with an increase in the volume of sales, a decrease in the amount of profit occurs. The structure of marketable products has an impact on the amount of profit. If the share of more profitable types of products in the total volume of its sales increases, then the amount of profit increases, and vice versa, with an increase in the share of low-profit or unprofitable products, the total amount of profit will decrease.

The cost of production and profit are inversely proportional: a decrease in cost leads to a corresponding increase in the amount of profit and vice versa.

The change in the level of average selling prices and the amount of profit are directly proportional: with an increase in the price level, the amount of profit increases and vice versa.

The calculation of the influence of these facts on the amount of profit can be performed by the method of chain substitutions.

Table 2.5. Initial data for factor analysis of profit from the sale of products for JSC "Minudobreniya" (thousand rubles)

The plan for the amount of profit from the sale of products in the reporting year was overfulfilled by 1396 thousand rubles. (19296-17900), or 7.8%.

If we compare the amount of planned and conditional profit, calculated on the basis of the actual volume and range of products, but at planned prices and the planned cost of production, we will find out how much it has changed due to the volume and structure of products sold: 18278 - 17900 \u003d +378 thousand rubles. To find the influence of only the volume of sales, it is necessary to multiply the planned profit by the percentage of overfulfillment (underfulfillment) of the plan for the sale of products in the estimate at the planned cost or in conditional terms and divide the result by 100: Then we determine the influence of the structural factor 378-(-158)= +536 thousand rubles The effect of a change in the total cost on the amount of profit is established by comparing the actual amount of costs with the planned amount, recalculated for the actual sales volume: 78322-80639 \u003d -2317 thousand rubles. The change in the amount of profit due to selling prices for fertilizer is established by comparing the actual revenue with the conditional revenue that the company would receive for the actual volume of sales of products at planned prices: 99935-96600 = + 3335 thousand rubles.

An important indicator characterizing the work of industrial enterprises is the cost of production. The financial performance of enterprises, the rate of expanded reproduction, and the financial condition of economic entities depend on its level.

Analysis of the cost of products, works and services is extremely important. It allows you to find out the trends in this indicator, the implementation of the plan according to its level, determine the influence of factors on its growth and, on this basis, evaluate the work of the enterprise in using the opportunities and establish reserves for reducing the cost of production.

The objects of analysis of the cost of production are the following indicators:

The full cost of commercial products in general and by cost elements;

Costs per ruble of marketable products;

Cost of comparable commercial products;

The cost of individual products;

Individual elements and cost items.

The relationship between the volume of production and the cost of production should be taken into account when analyzing the cost of both the entire output and a unit of production.

Table 2.6. Costs for the production of mineral fertilizers for 2009 - 2010

No. p / p	Cost elements	Amount, thousand rubles
		2009	2010	+,-
BUT	B	1	2	3
1	Material costs	28168	31746	+3578
2	Wage	20500	21465	+965
3	Social security contributions	6150	6440	+290
4	Depreciation of fixed assets	3150	3500	+350
5	Other operating expenses	15564	12161	-3403
Total production costs	73532	75312	+1780
6	Selling expenses	3818	3010	-808
Full cost Including: Variable costs Fixed costs

As can be seen from the table, the actual costs of the enterprise are higher than planned by 972 thousand rubles, or 8%. Overspending occurred in many ways and especially in material costs. The amount of variable expenses has increased. The total cost may change due to the volume of output, its structure, the level of variable costs per unit of output and the amount of fixed costs.

Table 2.7. Analysis of indicators on labor and wages.

2.4 Accounting policy of the enterprise

Based on the general accounting rules established by the state, organizations independently develop an accounting policy to solve the tasks set for accounting.

The accounting policy of an enterprise is a set of accounting methods chosen by it - primary observation, cost measurement, current grouping and final generalization of the facts of economic (statutory and other) activities.

The basis for the formation (selection and justification) and disclosure (making public) of the accounting policy of an enterprise is established by the Accounting Regulations "Accounting Policy of an Enterprise", approved by order of the Ministry of Finance of Russia dated December 9, 2008. This Regulation applies from January 1, 2009.

The purpose of the accounting policy is to enable the consumer of accounting information to objectively judge the state of affairs in the enterprise. The accounting policy adopted by the enterprise should be disclosed to external users of financial information, that is, the most important elements of the accounting system must be described in the statements, since in order to analyze the state of the enterprise, conclusions from the financial statements, it is necessary to know how certain indicators were formed and what they reflect change.

Accounting methods include methods of grouping and evaluating the facts of economic activity, repayment of the value of assets, methods of organizing document management, inventory, accounting methods (using accounts), systems of accounting registers, information processing and other relevant methods, methods and techniques.

The accounting policy of the organization is formed by its chief accountant and is subject to execution by the relevant organizational and administrative documentation (order, order) of the organization.

When forming an accounting policy, an organization selects one method of maintaining and organizing accounting from several allowed by legislative and regulatory acts that are part of the system of regulatory accounting in the Russian Federation. If the specified system does not establish a method of accounting on a specific issue, then when forming an accounting policy, the organization develops an appropriate method based on the provisions of accounting.

The accounting methods selected by the organization when forming the accounting policy are applied from January 1 of the year following the year of publication of the relevant organizational and administrative document. At the same time, they are applied by all structural divisions of the organization, regardless of their location.

The newly created organization draws up the accounting policy chosen by it before the first publication of financial statements, but no later than 90 days from the date of acquisition of the rights of a legal entity (state registration). The accounting policy chosen by the organization is considered acceptable from the date of state registration.

Changes in accounting policies must be justified, and are made in the same manner as the accounting policy.

The organization must disclose the accounting methods chosen in the formation of accounting policies that significantly affect the assessment and decision-making of users of financial statements.

When forming the accounting policy of an organization based on assumptions other than those provided for by the Regulations, such assumptions, together with the reasons for their application and an assessment of their consequences in value terms, must be disclosed in detail in the financial statements.

Accounting at JSC "Minudobreniya" is maintained in accordance with the Federal Law of November 21, 1996 No. 126 - FZ "On Accounting", the Regulations on Accounting and Reporting in the Russian Federation. Chart of Accounts for Financial and Economic Activities and Instructions for its Application by Double Entry Method.

The reporting year is the period from 01 January to 31 December inclusive. Evaluation of property, liabilities and business transactions at JSC "Minudobreniya" is carried out on the basis of physical meters in monetary terms by their continuous, continuous, documentary and interconnected reflection in the accounts of accounting.

External reporting is provided within the terms established by the current legislation, internal reporting is drawn up, drawn up and provided in accordance with the developed internal regulation and workflow scheme.

1. The accounting policy of the association is drawn up by an organizational and administrative document - an order. The content of the order on accounting policy is usually subdivided: 1) Regulation on accounting and accounting policy of the organization (PBU - 1/98) approved by order of the Ministry of Finance of Russia dated December 09, 2008; 2) In accordance with paragraph No. 5 PBU - 1/98, the chief accountant is responsible for the formation of accounting policies in the association. Approval of the accounting policy is within the competence of the head of the association.

2. Organizational and technical measures (working chart of accounts, forms of documents used, workflow schedule).

3. Methodical (the procedure for calculating depreciation, the formation of reserves). The workflow schedule is drawn up in accordance with the requirements of the "Regulations on Documents and Workflow in Accounting", approved by the USSR Ministry of Finance dated July 29, 1983 No. 105. The workflow in the organization is regulated by a schedule drawn up in the form of a diagram or a list of works performed by each structural unit.

4. According to Article 6 of the Accounting Law, accounting is carried out by the accounting department as an independent structural unit.

5. In accordance with Article 6 of the "Accounting Law", as well as paragraph 9 of the "Regulations on Accounting", approve a work plan that includes the accounts necessary for maintaining synthetic and analytical accounting in the organization.

6. The general procedure for reflecting fixed assets in the balance sheet remains unchanged: fixed assets are reflected at their residual value. Apply for accounting "Regulations on Accounting" (PBU 6/97), which gives the right no more than once a year (at the beginning of the reporting year, revaluate objects at the restored cost by indexing or direct recalculation).

7. In accordance with paragraph 13 "Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits", approved by the Government of the Russian Federation Federation of August 5, 1992 No. 552 is determined as funds are received, i.e. upon payment. The method of determining the proceeds from the sale of products (works, services) is considered to be the receipt of funds to the current and foreign currency accounts in banks, or to the cashier.

8. To organize the accounting of inventories, the accounting regulation PBU 5/98, approved by order of the Ministry of Finance of Russia dated June 15, No. 25, should be adopted.

The inventory procedure is developed by the organization on the basis of guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

9. The terms and procedure for the issuance of funds against the account of employees, the preparation of reports on their use, determine: (clause 11 of the procedure for conducting cash transactions in the Russian Federation, approved by letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 18).

The procedure for using cash registers or strict reporting forms in the case of cash settlements with the population in cash (Law of the Russian Federation on June 18, 1993 No. 5215/1).

10. Methodological recommendations for accounting costs included in the distribution costs of production and financial results at trade and public catering enterprises, approved by Roskomtorg on April 20, 1995 No. 1-555 / 32-2.

11. Adopt an accounting policy for 2009 to reflect complete information on business transactions and valuation of property and liabilities, the correctness of attributing income and expenses to the reporting period, the identity of analytical accounting data to turnovers and balances on synthetic accounting accounts as of the 1st day of each month, due to with what:

Establish for the reporting year items worth up to eight thousand rubles per unit at the acquisition price, regardless of the service life, are included in the turnover, except for public catering, where the limit is up to 10 rubles;

Depreciation shall be repaid by charging in the amount of 50% of the cost when they are transferred from the warehouse to operation and in the amount of the remaining 50% minus the cost of items at the price of possible use when culling for unsuitability, with the exception of items taken into account in a dispensary, pioneer camp, by accruing depreciation in I in the amount of 100% upon transfer of items for operation;

The cost of special devices (reagents) is repaid at the estimated rate accepted in payment for the actual release of finished products;

The method for determining the proceeds from the sale of products, works, services is considered to be the receipt of funds to the settlement account and foreign currency accounts in banks, or to the cash desk;

For the purpose of real reflection of expenses in production costs, the amount of vacation pay for employees of the association, the costs of repairing fixed assets should be reflected in accounting at the actual costs of the reporting period.

3. Organization and maintenance of accounting of labor and wages at the enterprise under study

3.1 The tasks of accounting for labor and wages

5. Control over the provision of operational control over the quantity and quality of labor, over the use of labor resources included in the payroll.

The main tasks of the analysis of labor and its payment include:

In the field of the use of labor force - studies of its number, composition and structure, skill level and ways to improve the cultural and technical level, verification of data on the use of working time and development of the necessary organizational, technical and other measures in order to achieve better results, study of the dynamics and causes of movement labor force, labor discipline, analysis of the impact of the number on the volume of revenue from the sale of services,

In the field of labor productivity - establishing the level of labor productivity in general for the motorcade, workshops and workplaces, comparing the data obtained with the indicators of previous periods, determining the intensive and extensive factors of labor productivity growth and, on this basis, identifying, classifying and calculating the influence of factors, studying the quality of applied production standards, them. performance and impact on the growth of labor productivity, identification of reserves for further growth in labor productivity,

In the field of remuneration - checking the degree of validity of the forms and systems of remuneration used at the enterprise under study, determining the size and dynamics of the average wage of certain categories and professions of workers, identifying deviations in the number of employees and in the level of average wages for the expenditure of the wage fund, identifying the ratio of rates the growth of average wages with the growth rate of labor productivity, the identification and mobilization of reserves to increase the efficiency of the use of the wage fund.

At enterprises, organizations, operational and accounting of wages should be organized in such a way as to ensure control over:

The number of staff and the use of working time,

Proper documentation of the output of pieceworkers and other workers,

Timely calculation of wages and withholding taxes and payments and transferring them to the budget and for the intended purpose,

The distribution of wages by objects of calculation, the use of wages.

An important task of the economic analysis of wage indicators is the implementation of daily control over the rational use of funds for wages, compliance with budget discipline, and the introduction of a scientific organization of labor.

In the new economic conditions, its most important tasks are: to make settlements with the personnel of the enterprise on remuneration in a timely manner (calculation of wages and other payments, amounts to be withheld and handed over), to timely and correctly attribute the amount of accrued to the cost of products (works, services). wages and contributions to social insurance authorities, to collect and group indicators on labor and wages for the purposes of operational management and preparation of the necessary reporting, as well as settlements with social insurance authorities, the pension fund and the employment fund.

Accounting for labor and wages should ensure operational control over the quantity and quality of labor, over the use of funds allocated for consumption.

The main tasks of payroll accounting in the enterprise are:

Accurate and timely payroll and payroll

Her on time;

Proper distribution of the amounts of accrued wages by cost areas;

Correct and timely withholding and transfer of income tax;

Correct accrual and timely transfer of mandatory payments to extra-budgetary social funds, deductions for material damage caused to the enterprise, according to writ of execution in favor of individual legal entities and individuals;

Collection and grouping of indicators on labor and wages for the purposes of operational management and reporting.

The law is the legal basis for accounting in Russia in accordance with the needs of the development of market relations. Accounting is legally defined as an orderly system for collecting, registering, summarizing and, as a result, generating financial information. The objects of accounting are the property of organizations, their obligations and business transactions carried out in the course of their activities, as well as equity, financial results of economic activity, sources of financing of ongoing operations. The Law "On Accounting" applies to all organizations located in Russia, including branches and representative offices of foreign organizations.

3.2 Accounting for the number of employees

The labor of workers is the most important element of the production process. In production, labor plays a leading role. At the same time, labor is the main source of satisfaction of the material needs of each worker. Through wages is the control over the measure of labor and consumption. The correct organization of labor for its payment is an important condition for increasing labor efficiency, labor discipline and accurately determining the employee's earnings.

Based on this, labor costs must be taken into account:

1) as the costs of arbitrariness,

2) as the earnings of each worker.

These reasons determine the great importance and very high complexity of accounting for wages and settlements with the personnel of the enterprise.

To accrue earnings, employees need to keep records of their number, worked and unworked time, work performed by them and output. Basically, these tasks are solved by operational and technical accounting and statistics. the number of employees is maintained by the personnel service of the enterprise, the working hours of employees are taken into account by timekeepers or heads of workshops (departments) of the enterprise. However, the accounting documents compiled at the same time are used by the accounting department to accrue earnings to employees. Therefore, the accountant must be well aware of the procedure for compiling and using these documents, which makes it advisable to start studying this topic with these questions.

Accounting for the personnel of the enterprise and wages is carried out according to the established groups of employees. Depending on where workers are used, there are: industrial and production personnel (employees of workshops and departments involved in production, servicing and managing it) and non-industrial personnel, employees of housing and communal services, children's preschool, medical, educational institutions of the enterprise) . According to the functions performed, industrial and production personnel are divided into six categories: workers, students, specialists, employees, junior service personnel and security. Who should be included in the respective categories is determined by reference books developed by the Ministry of Labor and statistical authorities. In addition, all employees are divided by profession (turners, locksmiths, economists, accountants, etc.), as well as by qualifications (ranks), length of service and other characteristics. Classification categories (I-VIII) are assigned to workers orally by the qualification commission of the enterprise.

The total number of employees in the state of the enterprise is the payroll. Persons working at the enterprise under labor agreements and constitute an unlisted staff.

The personnel department maintains records of the company's employees. Employment, transfer to another place of work, dismissal are formalized by documents of a standard form and an order for the enterprise. Copies of orders are transferred to the accounting department and serve as the basis for calculating earnings. In the personnel department, a personal card is filled out for each employee, and a work book is issued for the first time employed. A hired employee is assigned a personnel number, which is indicated later on all documents related to this employee.

The accounting department opens a personal account for each employee for monthly earnings and gives him a pass book (if it is used at the enterprise).

3.3 Accounting for working hours and output

To calculate earnings, first of all, you need to know the amount of time worked by each employee. Accounting for working time is kept in a time sheet of a standard form. For each workshop, department of the enterprise, a separate time sheet is drawn up.

Every day, records are made for each employee of worked and unworked time, overtime hours, night shift hours, preferential hours for teenagers, etc. are highlighted. In addition to the timesheet for accounting for hours worked, lists of those who worked overtime, on the night shift, and idle sheets are compiled. The time for fulfilling state and public duties is confirmed by a certificate - the cable is calculated twice a month and with all the cabin boys related to it will be transferred to the accounting department.

To calculate wages, pieceworkers need to know, in addition to hours worked, and output. The output can be taken into account: 1) by the number of operations performed; 2) by final operation; 3) by the number of products made. The method of production depends on the characteristics of production. Features of production also determine the procedure for documenting production. The most widely used are the following typical primary documents for accounting for production:

1. A piece work order is used in individual and small-scale production, in repair and one-time work that has special tasks, the work of which is practically never repeated. The outfit can be individual (one worker) and brigade (issued to the brigade). It has significant differences from an individual outfit for piece work (form No. T-40). On the reverse side of the brigade order, a record is kept of the hours worked by each worker according to the days of the month for which the order is issued, and the calculation of the earnings of each member of the brigade is made.

2. A route sheet is issued for each batch of parts transferred for work. It indicates the number of parts put into production, the result of their acceptance after each operation performed (the number of good and defective), as well as accrued earnings. The route sheet is used in serial production and can be supplemented by a shift report, which indicates the output of a group of workers per shift.

3. Statement of production. It is used in mass production, when payment is made to the brigade for suitable products at the final operation for all operations assigned to the brigade. The statement is also used on production lines, where a specific operation is assigned to the worker's smoke and its individual production is taken into account.

4. Documents adapted for machine processing (dual cards, mock-up punched cards), which simultaneously act as a primary document and technical carriers of accounting information. They contain the same information as the previous production documents, but are applied to the document in a technical way.

In addition to the above documents, a lot of different documentation for surcharges is used to calculate earnings, for example, sheets for surcharges for deviations from normal working conditions (inconsistency of materials, equipment), demurrage sheets, lists for overtime, night and privileged hours, marriage certificates, etc.

3.4 The procedure for calculating wages

The procedure for calculating earnings for the billing period depends on the form of remuneration. Time wages are calculated based on the time sheet. In case of yut, according to the official salary, the employee who has worked all the days according to the schedule is charged the established salary for the month. Piecework wages are calculated by multiplying the number of products produced by the established rates. Earnings are determined according to the documents for the development of each worker. If the output is taken into account for the brigade as a whole, the total earnings are distributed among the members of the brigade indirectly.

Table 3.1. Reference-calculation No. 185

Petrov V.K., personnel number 012, Category V, payment code 29

The basis for calculating the additional payment for work performed in overtime is the time sheet.

There are two ways of such distribution. The first - in proportion to the number of hours worked by each worker, reduced to the hours of work of workers of the first category streamer: the earnings of a team of two workers amounted to 2390 rubles.

Table 3.2. Production report (cumulative) for December 2010.

02	4		03		Sukhova A.P.	01	69	614	3
Shop	Plot		Payment type		Worker	Category	Profession	Personnel Number	Discharge
Cost code				124		129		Total per month
Total		Amount of earnings		5120 rub.		5400 rub.		10520 rub.
normo hours		85,33		90,0		175,33
Norm for 10 pcs.		Time		40 min.		60 min.
		Rate		40 rub.		60 rub.

3.5 Accounting for deductions from wages

Accrued earnings, as you know, are not given to employees in full, but minus deductions established by law. Under current legislation, when issuing wages to employees of an enterprise, they are obliged and have the right to make established deductions. In particular, the following are withheld from wages accrued to employees: personal income tax; advances given to employees, amounts under executive documents in favor of various organizations and individuals; for the marriage allowed by the employee; in compensation for material damage; for goods purchased by the employee on credit; contributions to a pension fund; trade union dues, etc. Therefore, the accrual and payment of earnings are closely related to the calculation of established deductions. Since each type of deduction is strictly regulated by law, the accountant-calculator needs to be well aware of all legislative materials related to deductions from the earnings of those employees whom he serves, only the most important types of deductions from the earnings of employees are considered here.

Income tax on individuals is levied in accordance with the Law of the RSFSR "On personal income tax" dated December 7, 1991 No. 2008-1 and Instruction of the state tax service (hereinafter STS) dated June 29, 1995 No. 35 on the application of the Law "On income tax on individuals". According to the current law, the objects of taxation for individuals is the total income received by them in a calendar year. Income received in cash" in kind is taken into account. Incomes in kind are recalculated at state regulated prices, and in their absence - at market prices. The total taxable income does not include state benefits for social insurance and social security (except for benefits for temporary disability and the care of a sick child and other income specified in the law). The total taxable income is calculated monthly on a cumulative basis at the beginning of the year. It excludes the amount of the non-taxable minimum for the same period of time. For various categories of taxpayers, the non-taxable minimum is occupied in the amount of the minimum wage of various multiplicity. So:

a) for Heroes of the USSR, Heroes of the Russian Federation, participants and invalids of the Great Patriotic War - fivefold;

b) parents and spouses of military personnel who died in the line of military duties - in a single amount. In addition, various tax benefits have been established, streamer, in connection with the transfer of funds by an individual for charitable purposes to budgetary institutions, the presence of children under 18, dependents, students, full-time students, etc.

With a total annual income of up to 5000 rubles. inclusive - in 2 times the amount of the monthly minimum wage (MMW) for each month during which the income is received;

Starting from the month in which the total income, calculated on an accrual basis from the beginning of the year, exceeds 5,000 rubles. - in 1-fold amount of MMOT;

Starting from the month in which the total income calculated from the beginning of the year on an incremental basis exceeds 20,000 rubles, no deductions are made.

This principle is the basis for reducing the total income received by citizens by the amount of expenses for the maintenance of children under the age of 18, students, full-time students and dependents who do not have independent sources of income. The total income is reduced for each of the above persons, depending on the income received by the citizen.

In connection with the establishment of such a procedure for granting deductions since 2008, citizens who have income for work performed (services rendered) from several enterprises are required to keep records of income received during the year not only in the context of enterprises, but also the months during which such income received. At the end of the year, all citizens who had income from several enterprises (regardless of their size) are required to submit income declarations to the tax inspectorates.

Changes have been made in the order of tax transfer. If, under the previous legislation, the entire amount of tax was transferred to the budget at the location of the organization that calculated wages and tax, now parent organizations are required to transfer tax for branches and other separate subdivisions that do not have bank accounts, at the location of the indicated branches and other separate subdivisions simultaneously with revenue - no later than the day following the day of payment of funds for wages.

The amount of penalties for late transfer of income tax has also been changed. If earlier for each day of delay, starting from the next day after the due date up to the day of payment inclusive, a fine was charged in the amount of 0.5 percent, now it is charged in the amount of one three hundredth "of the funding rate of the Central Bank of Russia in force at that time.

All organizations (enterprises) are required to submit to the tax authority information reports on the income of citizens within the following terms:

Quarterly, but no later than the first day of the second month following the reporting quarter - not at the place of the main work of citizens;

Once a year, no later than the first of March of the year following the reporting year at the place of main work.

The above information is presented on magnetic media or using telecommunications. An exception is made for organizations and other employers with an average unlisted number of employees up to 100 people inclusive, who can submit such information on paper.

Also, a quarterly report on the total amounts of accrued income is submitted to the tax authority. During the year, this report is submitted no later than the first second month following the reporting quarter, and after a year - no later than April 1 of the year following the reporting one.

Advances are issued to employees usually for the first half of the month on account of wages. There may be other types of advances (for travel expenses). Advances returned by the employee are deducted from monthly earnings. Withholdings in favor of various organizations and persons are made in accordance with the current legislation and under agreements with employees. So, at present, 1% is withheld from the earnings of each employee to the pension fund, from the new trade union - 1% of membership fees. At the request of employees, deductions can be made from their earnings for goods bought by them on credit, for paying rent and utilities.

Deductions under the executive documents of people's courts, notarial bodies (alimony for minor children, for material damage caused to enterprises and individuals) are made in the manner prescribed by law. For example, documents for minor children are withheld: for one child in the amount of two - 1/3, for three or more - 1/2 of the defendant's earnings. Withholdings are made from all payments that are taken into account for social security contributions, as well as from social security benefits, pensions and scholarships received by the defendant.

For the final marriage due to the fault of the worker, the cost of the damaged material (minus the scrap at the price of possible use) and the salary paid in previous operations are withheld from him.

Deductions for goods purchased by an employee on credit are made on behalf of employees in the prescribed amount twice a month and transferred to trading organizations. Upon dismissal of an employee, the accounting department withholds all remaining debt from him. If this cannot be done, the order is sent to the trading organization to be sent to the employee's new place of work. The total amount of deductions from earnings is limited by law. With each payment of earnings, it should not exceed 50% of the amounts due for issue. However, regardless of this, the enterprise has the right to withhold the advance paid on account of wages, payments made as a result of accounting errors, and accountable amounts that have not been returned on time.

The considered procedure for accruing earnings and established deductions from it shows that the accountant must know well all the information he needs about each employee to whom he calculates wages, and receive documentary evidence from the employee of all the benefits to which he is entitled. On the other hand, the accountant must inform the employee in advance about all types of deductions from his earnings under the law or received documents. To do this, the accountant must be aware of the legal withholding procedures and keep abreast of changes in legislation, especially when there are frequent changes in the minimum wage, income tax rates and benefits provided to taxpayers. It would not be an exaggeration to say that the accounting department of accounting is one of the most complex and responsible areas of work.

3.6 Wage code, composition of the wage fund and control over its use

To calculate wages for the month for each employee, all his earnings are summed up. All types of deductions from this earnings for the billing period are also summed up. In order to collect all types of accrued wages for the billing period from different documents, for each working accountant, the accounting department fills out a storage card (personal account) of a standard form per month.

Table 3.3. Accumulative salary card for January 2010

Vlasov Alexander Ivanovich, turner, category 5, tab. No. 258

Another form of card provides a column for recording the date and free columns for recording the operations performed per day, parts manufactured, hours worked, rates and accrued earnings. Entries are made in cards for each settlement document. From accumulative cards, data on accrued earnings are transferred to the payroll.

The following information is provided in the payroll for each employee.

Instead of a payroll, you can draw up a payroll and a separate payroll or pay slips for each employee at the enterprise.

In practice, more often they make up settlement and payrolls. The advance payment for the first half of the month is made according to the payroll.

Settlement and payrolls are compiled for the shops and departments of the enterprise. Payment of wages is made only after the statement is signed by the head and chief accountant of the enterprise.

In accumulative cards, pay slips and statements, the employee's earnings are determined only for one month. Meanwhile, the accounting department has to calculate income tax on wages on an accrual basis from the beginning of the year, when calculating some payments, use the average earnings for two months or more. To accumulate data on the employee's earnings for the current year, the accounting department maintains a personal account of a standard form for him.

Some companies keep a reference card. It has a standard form. In the first part of the card, information about the employee is recorded (full name, personnel number, profession or position, qualification level, workshop or department number, year of birth, documents for deductions from earnings and tax benefits). The second part of the card records earnings and deductions for each month of the year.

Table 3.4. Vlasov A.I "tab. No. 258, turner of the 5th category, workshop 2

When accruing earnings using a computer, the procedure for processing primary information changes somewhat. The accounting department groups primary documents for recording working hours and output, completes them in bundles and transfers them to the computer center (CC). Accounting information is transferred from documents to technical media of primary information (punched tapes, magnetic tapes and disks) and entered into a computer that processes these data using a special program. Based on the results of processing, the CC prints out machinegrams of settlement and payrolls.

In order for employees to be able to read the mashinogram, they are issued paybooks containing codes (ciphers) of all types of accruals and deductions included in the mashinogram.

Data on accrued wages and deductions from earnings must be recorded in the accounts of accounting. To do this, it is necessary to determine the total amount of accrued wages and deductions for the enterprise as a whole. For this purpose, a summary of wages for the month is compiled. The content of the code of remuneration for the enterprise is similar to the payroll.

The payroll of each shop (department) of the enterprise is recorded in the payroll as a separate line. Then the results for the enterprise as a whole are calculated in the summary.

With a journal-order form of accounting, a summary of data on the composition of wages is compiled in the development table f. No. 4, and a summary of data on settlements with workers and employees in the development table f. No. 3.

Enterprises can make f. No. 5, which includes data on settlements with employees and on accrued wages. In the development tables f. 3,4, 5 payroll of each shop, including non-industrial personnel, are shown in separate lines.

With automated accounting, a summary of accrued wages and settlements with employees is compiled on the basis of the same data as the payroll statements for the enterprise's shops in the process of processing information on a computer.

3.7 Synthetic accounting of labor and wages and settlements with personnel for wages

Accrued wages are for the enterprise one of the elements of production costs. Therefore, simultaneously with the accrual of wage arrears to employees, the amount of accrued wages is recorded in the debit of accounts that take into account production costs: 20 Main production, 23 Auxiliary production, 25 General production expenses, 26 General business expenses, 28 Marriage in production, etc. In connection with this, it becomes necessary to distribute the accrued wages to the accounts of production costs and determine the principles for such distribution.

When distributing wages according to accounting accounts, they proceed from where the employee worked and what work he performed. Accordingly, the accrued wages are distributed as follows:

The main and additional wages of production workers of the main workshops for the manufacture of products - to the debit of account 20 Main production and as direct costs - to the cost of specific products;

The basic wages of production workers of the main workshops for downtime - to the debit of account 25 General production expenses;

The basic wages of production workers of the main workshops for marriage through no fault of their own and for the correction of marriage - to the debit of account 28 Marriage in production;

The main and additional wages of production workers of auxiliary shops - to the debit of account 23 Auxiliary production;

The main and additional wages of equipment care workers (lubricators, adjusters), junior service personnel, engineers, shop employees - to the debit of account 25 General production expenses;

The basic and additional wages of workers, IGR, employees, MOS of general economic services (plant management, etc.) - to the debit of account 26 General business expenses;

Holiday pay - to the debit of accounts 20, 23, 25, 26 (according to the places of employment of employees) or account 89 Reserves for future expenses and payments, sub-account Reserve for vacation pay, if the enterprise forms such a reserve;

The main and additional wages of all employees of non-industrial industries and farms - to the debit of account 29 Servicing industries and farms;

Remuneration of workers for loading, unloading and transporting material assets to the warehouse of the enterprise - to the debit of account 10 Materials or 15 Procurement and purchase of materials, for packing their products in the warehouse, shipping products to customers - to the debit of account 43 Commercial expenses.

Bonus payments are distributed in the same way as the basic and additional wages, if the bonuses are paid from the wage fund. If the premiums are paid from the consumption fund (at the expense of the enterprise's profit), they are debited to account 88 Retained earnings, subaccount Consumption funds.

The accrual and distribution of wages is recorded on the accounts of accounting at the same time. For example (rub.):

1. The main and additional wages are accrued and distributed (except for vacation pay):

Workers of the main workshops for the manufacture of products - 25,000,000

Workers of the main workshops for the maintenance of equipment - 3,000,000

Engineers and employees of the main shops - 4,000,000

Auxiliary shop workers - 4201000

Engineers and employees of auxiliary shops - 600,000

Engineers and employees of general plant services - 5,000,000

Total 41800000

2. Payroll bonuses accrued:

Production workers of the main shops - 2400000

Auxiliary shop workers - 800,000

Total 3201000

To distribute wages among accounting accounts, the production accounting department groups documents on payroll and draws up a statement of its distribution in the following form:

With a journal-order form, a development table f. No. 1 for each workshop separately.

On the basis of distribution statements, entries are made in accounting registers and on accounting accounts. The accrued amounts of wages are recorded in the cost sheet for the shops and the enterprise. With a journal-order form - statements No. 12 Costs for the workshop and in statement No. 15 General business expenses. Small businesses make these entries on the Production Cost Account Form No. B-3. These registers are discussed in the first chapter, and they will be presented in more detail in the chapter on accounting for production costs.

After considering the accounting for the calculation of wages and deductions from the earnings of employees, it is necessary to consider the procedure for accounting for settlements with personnel for payment of ore on accounting accounts and the issuance of wages to employees. As noted earlier, all wage calculations are recorded on account 70 Settlements with personnel for wages. The account is passive. The amounts accrued to employees are debited, and those withheld and issued to them are debited. The procedure for accounting for the calculation of wages is discussed above. Now consider the procedure for accounting for deductions from wages and the issuance of wages to employees. For all amounts of deductions from wages, account 70 Settlements with personnel for wages is debited and accounts are credited by type and purpose of deductions:

68 Settlements with the budget - for the amount of income tax withheld from employees,

69 Settlements for social insurance and security - for amounts withheld in the Pension Fund;

73 Settlements with personnel on other transactions - for amounts deducted for ares purchased on credit, for loans granted to employees, in compensation for material damage;

76 Settlements with various debtors and creditors - for amounts withheld from employees under executive documents in favor of other organizations and persons; on the amount of trade union dues of employees.

After recording all the deductions on the debit of account 70, the amount remains to be issued in hand. Remuneration is issued to employees within the terms agreed by the enterprise with the bank that serves it. Usually, an advance payment is issued for the first half of the month (in the amount of up to 40% of earnings per month), and at the end of the month, a final payment is made. The cashier receives cash by check from the current account upon receipt of money for the past month, the enterprise submits payment orders to the bank for the transfer of income tax from employees to the budget deducted for social insurance by the insurance authorities, deposit amounts to organizations and individuals. Wages will be issued according to the payroll within three working days. After their expiration, the cashier calculates the amount of the issued and unreceived wages. In place of the signature of those who did not receive wages, the mark "deposited" is put. A register of deposited wages is compiled. The statement and the register are transferred to the accounting department, which draws up an expenditure cash warrant for the amount issued. Based on it, the cashier writes off the issued amounts as an expense in the cash book. Account 50 Cash is credited for the amount of wages issued and account 70 is debited Settlements with personnel for wages. The deposited amounts are paid into the settlement account. On the accounts they are recorded on the debit of account 70 and on the credit of account 76 Settlements with different debtors and creditors. Analytical accounting of deposited amounts is kept in the Book of depositors or on deposit cards for each amount separately. Depositors can receive them on the days of the month specified by the accounting department. If they are not paid within three years, they are written off to the profit of the enterprise (D Sch.7b - K Sch.80).

3.8 Accounting for vacation pay and reserve for their payment

According to labor legislation, employees of enterprises in the Russian Federation are entitled to annual paid leave (at least 24 working days per six-day working week). Vacation for the first year of work is granted after 11 months of continuous work at this enterprise, and for the second and subsequent years - at any time of the year according to the vacation schedule. Vacation time is paid according to the average earnings of the employee for the period established by law. Currently, the employee's earnings for three calendar months (from the 1st to the 1st day) of the month preceding the month of going on vacation are taken into account. If the vacation is stopped in calendar days, the total earnings for 3 months are divided by 3 months, then the average monthly earnings are divided by the average number of calendar days) in the month (29.6), the average daily earnings received are multiplied by the number of calendar days of vacation.

If the vacation is set in working days, earnings for the previous 3 months are divided by 3, and the average monthly is divided by 25.25; then the average daily earnings are multiplied by the number of working days of vacation.

When calculating the average earnings for vacation, the following payments to the employee are taken into account:

Basic and additional salary;

Temporary substitution payment;

Coefficient bonuses (territorial, for class, for length of service);

Personal allowances;

Bonuses paid out of the payroll;

Premiums for saving fuel, electric and heat energy;

Remuneration paid for the overall results of the enterprise;

Benefits for temporary disability.

For example, the worker of shop No. 2 Petukhov D.V., tab. No. 01502 was granted another labor leave from April 5 for 24 working days. Earnings Petukhov D.V. for three months. going on vacation, amounted in 2009 (thousand rubles):

Table 3.5.

No. p / p	Payment type	January	February	March	total
1.	piece-rate premium payment	1230	1280	1070	3580
2.	Time payment at tariff rates	140	60	150	350
3.	Additional payments due to changes in working conditions	80	-	120	200
4.	Payment for all-day downtime	-	45	-	45
5.	Payment for the performance of public duties	-	52	-	52
6.	Overtime pay	-	-	34	34
7.	Payment for intra-shift downtime	20	-	-	20
8.	Premiums included in the cost	40	-	48	88
9.	Prizes from the financial incentive fund	180	-	-	180
10.	Temporary Disability Benefits	-	520	-	520
11.	Compensation based on performance for the year	540	-	-	540
Total	2230	1957	1514	5701

The calculation of average earnings for vacation pay will include all types of payments, except for compensation for unused vacation. According to the entered data, the average monthly earnings will be (1840 tr.) (5701-180): 3, and the average daily earnings will be 72.9 thousand rubles (1840 thousand rubles: 25.25). The amount of payment for vacation days will be 1649.6 thousand rubles) thousand rubles x24 days)

It should be added to the above that in all cases the amount accrued by the employee during the vacation cannot be less than the minimum monthly wage established by law.

Amounts paid to employees for vacations are charged to production costs. But the order in which they are included in the costs may be different. First, the amounts accrued to employees for vacations can be included in production costs in the month in which they are accrued. As noted earlier, the amounts accrued to employees for vacations are additional wages and are also included in production costs at the places where employees are used: from the credit of account 70 and to the debit of accounts: salary for the vacation of production workers of the main workshops - to the debit of account 20: auxiliary shops - to the debit of account 23; employees of the main workshops for maintenance of the workshop and management - to the debit of account 25; general business workers - to the debit of account 26. This is the simplest procedure for accounting and paying for vacations. However, it is always economically justified, since with the mass departure of workers on vacation in the summer-autumn period, output usually decreases, and the share of wages in the cost of production unjustifiably increases. It may also turn out that in this case the enterprise will not have the necessary funds to pay for vacations. To prevent these consequences, the enterprise can create a reserve of funds for the payment of vacations to employees. At the same time, you can reserve funds for vacation pay only for workers (as was done until recently) or for all employees (most often done at present).

The reserve for vacation pay is formed by monthly deductions in the amount of a price percentage of the amount of wages actually accrued for the month, social insurance deductions from these amounts and sick leave payments for the corresponding month. The planned percentage of deductions to the reserve for vacation pay is determined as the ratio of the amount needed to pay vacations to employees in the coming year, and deductions from these amounts for social insurance to the planned wage fund of these employees for the coming year and deductions for social insurance from this amount.

The reserve for vacation pay is recorded on account 89 Reserves for future expenses and payments, sub-account Reserve for vacation pay. The account is passive, stock. The creation of a reserve is taken into account on a loan, and the amounts accrued at its expense for vacations are taken into account (to the debit of account 89. Therefore, account 89 is credited for the amount of the reserve formed and those accounts to which wages are debited are debited, i.e. 20, 23, 25, 26.

The amounts actually accrued in the payment of vacations are taken into account on the credit of account 70 Settlements with personnel for wages and on the debit of account 89, that is, they are attributed to a decrease in the reserve created for these purposes. At the same time, the entire accrued amount is paid immediately from the cash desk to employees going on vacation. And on the credit of account 70 and on the debit of account 89, only the amount of vacation payment related to vacation days in the current month is reflected. The rest of the amount is reflected in the next month.

In the journal-order form, the formation of a reserve for vacation pay is taken into account in statements No. 12 and No. 15. Small businesses keep records of the cost of paying holidays in a statement f. No. B-3.

At the end of the year, a check (inventory) of the accrued reserve for vacation pay is carried out. For this, the following calculation is made (according to data for 2009):

1. The average number of employees of the enterprise in the reporting year is 300 people.

2. Unused vacation in the reporting year by all employees - 500 man-days.

3. Accrued wages for all employees for the year - 162 million rubles.

4. Deductions for social insurance from these amounts - 48 million rubles.

5. 25 million rubles were paid out to employees on social insurance benefits. in the reporting year

6. Average salary of one employee per month:

(1b2+48+25): 300 x12 months 652.5 thousand rubles

7. The average daily wage is 652,500:25.25 days - 24.6 thousand rubles.

8. The amount of the reserve for paying vacations of the reporting year, rolling over to the next year - 500 h / d x 124.6 tr = 123 million rubles.

This amount of the reserve must be shown on the credit of account 89 on January 1 of the next year. If the reserve is accrued less than necessary, it is additionally charged (To Account 89 - D accounts of production costs). If more is charged than required, the overcharged amount is reversed in the same posting.

3.9 Computer data modeling

Today in the world there is not a single branch of science and technology that would develop as rapidly as computer science. Every two years there is a change of generations of hardware and software of computer technology. To keep pace with the development of computer technology, continuous self-education and self-improvement is necessary. For an accountant, this problem is most relevant, since at present there are very few enterprises where accounting is kept without the use of computers. Therefore, knowledge of the basics of working with electronic computers and using them for planning and accounting for its activities is a necessity.

When organizing multi-user data processing, software developers use three main technologies:

local functioning of workplaces;

information processing based on file-server technology;

information processing based on client-server technology.

Before the spread of personal computers, the multi-user functioning of the system was carried out on the basis of a completely centralized processing of information by one large electronic computer, to which terminals were connected. This way of working has certain advantages, however, at the moment, completely centralized information processing is practically not used.

The technology of local functioning of workplaces is that the computers at each workplace are completely autonomous and each workplace is completely autonomous and each of them stores its own database. To combine data, fragments of information arrays from each computer are uploaded to floppy disks and loaded into the database of another computer.

For example, when summarizing synthetic accounting data and reporting, the data generated at each workplace are copied to a floppy disk, and then loaded into the computer on which the summary accounting is supposed to be kept.

To do this, programs must support both the function of uploading data, and the function of uploading data, and the function of receiving them. Almost all common accounting programs provide these features. But with such functioning of an automated accounting system, there is no efficiency in obtaining generalizing information, since the data is divided between separate computers and a separate technological procedure is required for their compilation. In addition, it is necessary to eliminate the duplication of identical postings entered at different workplaces, and ambiguity in coding the same objects of analytical accounting is also possible.

When using the network, it becomes possible to fully integrate information. This means that various components of a single database can be stored on different computers, but access to them becomes possible from any workstation in the system.

When creating networks for small workgroups, so-called peer-to-peer networks are often used. In them, all computers are considered equal. The data is distributed to separate workstations, but if necessary, it can be promptly requested from other computers if users are allowed access to them. In order for computer data to be available to other network users, it must be turned on and connected to the network using special software.

With a large number of jobs, so-called networks with a dedicated server are used - a computer that performs network maintenance functions. Data common to all users is usually stored on the server.

Modern computer technology has offered a more complete network - the global Internet. Its advantages are: promptness of any information, work with partners in real time - making transactions in a matter of minutes, sending any documents, a lightweight and expanded system for searching for any information of interest (not only in our country, but also abroad) allows you to track all changes in legislative base, exchange transactions and the like. The main disadvantage is the insecurity of information, the impossibility of working with clients not connected to the Internet, while the cost of services of companies providing services and connecting to the Internet is quite high.

When analyzing the activities of the enterprise and the possibility of forecasting, great importance is attached to the schedules for the implementation of the plan in the form of progressive results. To build them in a rectangular coordinate system, along the abscissa axis, segments representing successive periods of time are plotted, and along the ordinate axis, along conjugate scales, the growing totals of the absolute sizes of the planned data (on one scale) and the percentage of growth of the plan (on another scale). A large number of software products have been developed to solve these problems. The most common are the Office97 application software package (Office2010 is the latest version of this product, which has just begun its distribution) developed by Microsoft.

3.10 Improving the accounting of labor and wages

Accounting for labor and wages is the most time-consuming area of ​​accounting work. This is due to the variety of forms and systems of remuneration used at the enterprise under study, the many forms of primary documents used, the specifics of the methods of some calculations, the short deadlines for issuing wages, and the lack of means for mechanizing the processing of this information.

At the same time, in all cases, this area of ​​\u200b\u200bwork should ensure the accuracy and timeliness of the time sheet of the personnel of the enterprise; correct calculation of wages and other payments due to the employee, preparation of reports on labor.

The new system of tariffication and remuneration of workers currently in use has not greatly simplified the method of calculating wages. AOOT "Minudobreniya" completely computerized accounting, including accounting of labor and wages.

Improving the accounting of labor and wages can be considered in the following areas:

To radically simplify the system of tariff payment, taking as a basis the salary system as a guaranteed payment, taking into account the profession of the worker, his qualifications, work experience, discipline, and the contribution of each to the final results of the team;

At the same time, it is necessary to significantly expand the system of bonuses, additional payments for the quality of work, advanced training, urgency and accord, combination of professions and expansion of service areas, discipline and conscientiousness;

Financial incentives at JSC "Minudobreniya" must be fully linked to the final results of the work of a particular shop of a chemical plant;

An incentive system should be developed for some workshops on the principle of a point system, that is, the coefficient of labor participation;

It is necessary to gradually change the system of preparation, processing, and eventually eliminate all primary documentation on accounting for the output of workers, since it is known that in most cases it does not reflect the actual output of products, contributes to its postscript, receiving wages not for the product produced, but for hours worked;

The production of workers must be necessarily combined with the timesheet and not duplicate it, but supplement it, in this regard, the production organization of labor of the workers of Minudobreniya OJSC must be clearly regulated and interconnected with the smallest residues of raw materials in work in progress, in connection with this, earnings masters, heads of shops, foremen, should be made directly dependent on the final results of the work of the unit entrusted to them. For example, at the enterprise under study, such managers should be assigned not constant, but floating salaries, the amount of which depends on the actual implementation of the plan for the production of the shop's products.

The correct calculation of wages is especially important at the present time, given the constantly changing tax legislation.

This requires accountants to accurately determine the accrued wage fund in the context of each employee, by their categories, types of payments and other indicators.

Conclusion

Changing the system of public relations, as well as the civil law environment, predetermines the need for an adequate transformation of accounting. However, the process of reforming the domestic accounting system lags behind the general process of economic reforms in Russia. It is in order to change this state of affairs that the Accounting Reform Program was developed in accordance with international financial reporting standards.

The purpose of reforming the accounting system is to bring the national accounting system in line with the requirements of a market economy and international financial reporting standards.

Among the main tasks of labor and wages, the following can be distinguished:

1. In due time, making settlements with the personnel of the enterprise for wages / calculation of wages and other payments, amounts to be withheld and issued /.

2. Timely and correct attribution to the cost of products / works, services / amounts of payroll and contributions to social insurance bodies.

3. Collection and grouping of labor indicators for the purposes of operational management and preparation of the necessary reporting.

4. Control over the optimal expenditure of funds for wages.

5.Control over the provision of operational control over the quantity and quality of labor, over the use of labor resources included in the wage fund.

The procedure for calculating earnings for the billing period depends on the form of remuneration. Time wages are calculated based on the time sheet. In case of yut, according to the official salary, the employee who has worked all the days according to the schedule is charged the established salary for the month.

Based on the set of wages, the accrual and distribution of wages on the accounts of accounting is carried out. Under the accrual of remuneration is understood the entry on the accounting accounts of the enterprise's debt for remuneration for a certain period of time (per month). Settlements of the enterprise with employees for wages are recorded on account 70 Settlements with personnel for wages. The account is passive, settlement. The credit of one hundred takes into account the debt of the enterprise to its staff for wages, and the debit - all amounts deducted from earnings and issued to employees. The record of the enterprise's debt to workers and employees for the wages accrued by them is the accrual of wages.

Accrued wages are for the enterprise one of the elements of production costs.

List of used literature

1. Instruction on the composition of the payroll fund and social payments dated July 10, 1995 No. 89

2. Chart of accounts for accounting of financial and economic activities of enterprises and instructions for its use dated 1.10.91, No. 56

3. Regulation on accounting "Accounting statements of the organization" / PBU 4/96 / dated 08.02.96 No. 10

4. Regulations on the composition of costs for the production and sale of products included in the cost, and on the procedure for the formation of financial results taken into account for taxation of profits (as amended and supplemented) dated July 1, 1995 No. 661 and dated November 20, 1995, No. 1133 .

6. Kozlova E.P., Parashutin N.V. Accounting. - 2nd ed. add. - M.: Finance and statistics, 1997. - 576s.

7. Kondrakov N.P. Accounting: Textbook. - M.: Infra-M., 2009. - 584 p.

8. Kondrakov N.P., Kondrakov I.N. Accounting. - M.: "Kno-Rus". 2009. - 216 p.

9. Kudryavtsev A.A. Analysis of the economy of other activities. - M.: Economics, 1990. - 32 p.

10. Makalskaya M.L., Denisov A.Yu. Tutorial on Accounting: Textbook. Edition 8th add. and reworked. - M.: ICC "Dis", 1997. - 432 p.

11. Marrkarian E.A., Gerasimenko E.P. Financial analysis - M.: "Prior", 1997. - 160 p.

12. Podolsky V.I., Polyak G.B. Audit: A textbook for universities "- M .: Audit. UNITI, 1997. - 432 p.

13. Polyakov I.A., Remizov K.S. Labor Economist's Handbook, Moscow: Economics, 2008. -255 p.

14. Savitskaya G.V. Analysis of the economic activity of the enterprise: 4th ed., Revised. and additional - Minsk: 000 "New Knowledge", 2009, - 688 p.

15. Skaridov A.S. Code of Labor Laws of the Russian Federation: Mikhailov V.A. Publishing House, St. Petersburg, 2008.

16. Tishkov I.E., Accounting, - Mn: Vysh. school, 1997. - 688 p.

17. Shchepakin M.B., Kostyukov N.I., Malevanchuk V.A. Organization and payment of labor in enterprises. 1995.

Introduction

payroll accounting

The problems of getting the Russian economy out of the protracted crisis are forcing business leaders, managers, entrepreneurs to acquire a reliable and affordable tool for solving interrelated economic problems in a complex, among which the organization and remuneration of labor at the enterprise are of particular relevance.

The importance of organization and remuneration as an economic instrument cannot be overestimated. The requirements for the organization and remuneration of labor in the conditions of market relations have not been simplified, although there has been some clarity. Previously, the complexity of resolving issues of organization and remuneration of labor, even at the state level, was determined by the unresolved further socio-economic development of the country. The struggle between liberalizers and hardliners is over, at least as far as wage liberalization is concerned. The government is reducing the regulatory functions of the state, relying on the market regulation of the price of labor. Economic structures have now become independent in the field of organization and remuneration. The state completely entrusted them with setting tariff rates and official salaries, bonuses, allowances and surcharges, as well as norms for output, time and service. Even the heads of enterprises of material production, where the state has a controlling stake, do not follow the recommendations of the Russian Ministry of Labor. The privatization of the means of production has transformed labor relations and changed the view of economic entities on spending money on wages. The new Labor Code of the Russian Federation gives a clear and unambiguous definition of the concept of "wages". Salary - 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 (Article 129 of the Labor Code of the Russian Federation).

In turn, “wages” are 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.

Thus, the concept of "remuneration" is much broader than "wages", and differs from the latter in that it provides not only a payroll system, but also the working hours used, the rules for using and documenting working time, the labor standards used, timing of payment of wages, etc.

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 the accountant's work. It rightfully occupies one of the central places in the entire accounting system at the enterprise.

All of the above and determines the relevance of the chosen topic.

The purpose of the thesis is to take into account the organization of wages at a particular enterprise, verify the accuracy of accounting calculations, comply with the correctness of accounting in accordance with the law and checks on wages, as well as the analysis of wage calculations.

To achieve this goal, it is necessary to solve the following tasks:

consider wages as an economic category;

get acquainted with the existing forms and types of remuneration;

consider the basic requirements for the organization of remuneration;

give a description of economic activity

LLC "Belregionteploenergo"

check the accuracy of payroll;

check the correctness of the completeness of payroll calculations.

assess the dynamics and factors that affect labor costs, the efficiency of the use of labor resources;

development of guidelines for a more rational use of funds for wages and cost management of the organization.

The object of research of the thesis is LLC "Belregionteploenergo"

According to the goals and objectives set, the structure of the work includes three chapters, sequentially revealing the topic of the study.

The first chapter considers wages as an economic category, as well as the basic requirements for the organization of remuneration, forms and types of remuneration.

The second chapter contains accounting for payroll calculations using the example of Belregionteploenergo LLC, a general description of Belregionteploenergo LLC is given, and accounting for accruals and deductions of wages.

The third chapter contains the application of the computer in the process of payroll accounting.

1. Accounting for labor and wages

.1 Organization of remuneration and the tasks of its accounting

The concept of "salary" covers most types of payments accrued in cash and in kind, including amounts of money accrued to employees in accordance with the law for hours not worked.

The amount of wages and other income of an employee of the enterprise depends on the financial condition of the enterprise, as well as on his personal contribution to the activities of the structure. Accounting for labor and wages in any enterprise rightfully occupies one of the central places in the accounting system. Labor is the most important element of production and circulation costs.

Wages are the main source of income for workers and employees; with their help, control is exercised over the measure of labor and consumption; it is used as the most important economic lever for managing the economy.

The main legislative document, which has articles on labor in its composition, is the Constitution of the Russian Federation.

The Labor Code of the Russian Federation (LC RF) is the main collection of legislative acts and regulates the labor relations of all employees. Laws and other regulatory legal acts on labor in force in the Russian Federation apply to foreign citizens and stateless persons working in organizations located on the territory of the Russian Federation, except in cases established by federal law or an international treaty of the Russian Federation.

The labor income of each employee, regardless of the type of enterprise, is determined by his personal labor contribution, taking into account the final results of the enterprise's work, is regulated by taxes and is not limited by law to maximum amounts.

In business conditions, the most important tasks of accounting for labor and wages are:

· in due time to 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 mandatory contributions to non-budgetary funds (Pension Fund of the Russian Federation, compulsory medical insurance funds, Social Insurance Fund of the Russian Federation);

· collect and group indicators on labor and wages for the purposes of operational management and preparation of the necessary reporting, as well as settlements with state social non-budgetary funds.

The maximum amount of wages is not limited by the state; the state legislates taxes on the income of individuals.

The task of the payroll accountant:

· timely request all necessary documents for payroll

· do the calculations correctly

· include the accrued amount in the composition of costs to ensure payment in a timely manner - if the necessary funds are available in the company's accounts.

Each enterprise must have regulatory documents governing the procedure for calculating wages:

· staffing

· rates and standards

· contract (for the performance of one-time work);

· other employment contracts (contract);

· orders and instructions (for the payment of bonuses, additional payments).

Forms of enrollment of workers under labor contracts have recently become widespread. Employment is formalized by an order (instruction) for the enterprise and is announced to the employee against receipt. An employment contract (contract) is concluded in writing.

The following issues should be reflected in the employment contract:

· the position for which the employee is hired and his job responsibilities

· duration of the probationary period (but not more than 3 months)

· the procedure and amount of remuneration of the employee

· additional benefits compared to the legislation (if any) the legal address of the organization, home address and passport data of the employee.

1.2 Accounting for the personnel of the enterprise and the use of working time

To account for personnel, the calculation and payment of wages, the following unified forms of primary accounting documents are used, approved by a decree of the State Statistics Committee of the Russian Federation.

· order (instruction) on hiring (f. No. T - 1)

· a personal card is filled out for each employee of the organization in one copy (form No. T - 2)

· order (instruction) on transfer to another job (f. No. T - 5)

· order (instruction) on granting leave (f. No. T - 6)

· order (instruction) to terminate the employment contract (f. No. T - 8) - is drawn up in two copies in the personnel department and signed by the head of the organization's division and its head.

The order indicates the reason and grounds for dismissal;

· timesheet and payroll calculations (f. No. T - 12)

Timesheet covers all employees of the organization. Each of them is assigned a specific personnel number, which is indicated in all documents on accounting for labor and wages. The essence of timekeeping is the daily registration of the appearance of employees, leaving work, all cases of lateness and absences, indicating their reasons, as well as hours of downtime and hours of overtime work.

The accounting department opens and maintains for each personnel number, i.e. for each employee, personal account No. T - 54. This is the main document of an analytical nature, in which for each month all information on the amounts of payroll by type, incentives, compensation, deductions and deductions and amounts to be handed over are recorded ( debt to the organization). In fact, in the personal account, it is created to fill in the calculations of the statement on the line with the last name and personnel number of the person. Due to the fact that the personal account is filled out on the basis of primary documents on wages, it records the number of hours worked, days and other reference data, which subsequently serve for various calculations, ensuring their reliability.

The concept of "payroll" and "average payroll" is widely used.

· the payroll records the number of employees registered on each individual date (therefore constantly changing);

· the average payroll (number) is determined for the month, quarter, year.

It is calculated by summing the payroll of employees for all days of the month, including weekends and holidays, and dividing the indicator by the number of calendar days of the month. In this case, the payroll on weekends and holidays is taken on the basis of the previous working day.

The average headcount for a quarter and a year is calculated as the sum of the average headcount for that period, divided by the corresponding number of months. This indicator is used in economic calculations for the growth of labor productivity, in the analysis of production activities and in reporting.

To organize the accounting of labor, production and wages, reporting and monitoring the payroll and social payments, all personnel of an industrial enterprise are divided into three groups: industrial production, non-industrial and non-listed employees.

In addition, in the reporting on labor, two categories are distinguished from the group of industrial and production personnel: workers and employees.

Indicators of the number and composition of personnel by groups and categories are determined in accordance with the Instructions for filling out unified forms of federal state statistical observation.

Accounting for the use of the worker is kept in the timesheets.

The time sheets are opened for the organization as a whole, or for its structural divisions and categories of employees. They are necessary not only to record the use of working time for all categories of employees, but also to monitor compliance with the established working hours by the staff, pay them wages and obtain data on hours worked.

The time sheet is compiled by a timekeeper or foreman, or a person authorized to do so, and is submitted to the accounting department of the accounting department twice a month: to adjust the amount of payment for the first half of the month (advance payment) and to calculate wages for the month. Accounting for attendance at work and the use of working time is carried out in the time sheet using the continuous registration method, i.e. marks of all come, no show, late arrivals, or by registering only deviations. On the title page of the time sheet, the symbols of worked and unworked time are given. The number of days and hours is indicated with one decimal place. When manually processing credentials, they use an alphabetic or numeric code, and when mechanized, they use a digital one.

The timesheets are compiled in one copy and, after appropriate registration, are transferred to the accounting department. Notes in the timesheets about the reasons for absenteeism or part-time work, overtime work and other deviations from normal working conditions should be made only on the basis of properly executed documents.

Wages are accrued in the personal account, in the payroll or payroll. It is recommended to use a personal account in any organization to reflect information about wages for past periods.

It is used to record all types of accruals and deductions from wages based on primary documents for accounting for output and work performed, hours worked and documents for various types of payment. Based on the data of the personal account, a payroll is compiled.

Summarized accounting of working time - the procedure for accounting for working time, which allows you to take into account the duration of the work performed by operating enterprises in case of its deviation from the norm established by labor legislation.

Maintaining a summarized record of working time is regulated by the Labor Code of the Russian Federation.

In continuously operating enterprises, as well as in individual industries, workshops, sections, departments and in some types of work where the technological process cannot be trained using a five-day or six-day working week, modes based on the summarized accounting of working hours are introduced.

Under this regime, the length of working time per day and week may deviate from the established norm, and processing is compensated either by underworking other days, or by providing additional days of rest within a certain accounting period. However, the total hours of work for an accounting period must not exceed the normal number of working hours for that period. The duration of the accounting period can be different: 3 weeks, a month, 3 months, etc. - depending on production conditions. In continuous production, as practice shows, operating modes are applied based on the summarized accounting of working time using a team shift schedule.

Round-the-clock work is provided by four brigades: three brigades work daily, and the fourth has a rest.

The introduction of summarized recording of working time is coordinated with the elected trade union body of the enterprise and strict accounting of working time and rest time is organized.

With summary accounting, the duration of the working day and the working week is implemented by a schedule, the duration of the shift in which is set in advance and is mandatory for each day of work. At the same time, the daily and weekly working hours according to the schedule may differ from the norm. In this case, deviations are balanced, as a rule, within the accounting period in such a way that the sum of the hours of work according to the schedule for the accounting period is equal to the statutory hours of this period.

With the summarized accounting of working hours during the accounting period (week, month, quarter), the following options for working out the norm of working hours are possible:

· the duration of the norm of working time per day is the same throughout the entire period of recording working time;

· the actual duration of daily work on individual days may not coincide with the duration of the shift according to the schedule.

In the case of overtime on some days, it is repaid by reducing the time of work on other days or providing additional time (days) of rest within this accounting period. It should be borne in mind that such processing is not considered overtime work.

1.3 Forms and systems of remuneration

When forming labor costs, the forms and systems of remuneration provided for not only by labor or collective agreements, but also by laws, regulatory legal acts, agreements, local regulations should be applied. Enterprises independently, but in accordance with the law, establish the staffing table, forms and systems of remuneration and bonuses for employees. The form is understood as the object of accounting for labor payable: the time or amount of work performed. Hence the 3 forms of remuneration: piecework, time and mixed.

Each of the forms includes several varieties, which are selected in accordance with specific production conditions.

The piece-rate form of remuneration is characterized by the fact that the employee's wages are directly dependent on the quantity and quality of manufactured products or the volume of work performed.

It is advisable to accept piecework wages in those areas and types of work where it is possible to standardize and take into account the individual and quantitative contribution, and the final result of production, the increase in volume depends on the skill level of the employee.

It allows you to stimulate an increase in the output of products (services, works). With a piece-rate form of remuneration, the work of an employee is paid at piece rates, in accordance with the number of products and operations produced.

Time wage form.

The employee receives wages depending on the amount of time actually worked and the level of his qualifications. It is used when it is impossible or inappropriate to establish quantitative parameters of remuneration.

Mixed form of remuneration.

There are the following types of piecework wages.

The direct piecework (simple) wage system is characterized by the fact that the employee is given a specific task and a piece rate for each unit of good-quality products.

ZPpr.sd. = VP * RS (1)

where, VP - output;

RS - piece rates.

The piece rate characterizes the amount of payment for a unit of benign products.

Piecework - bonus system of remuneration is characterized by the fact that in addition to direct piecework, the employee is paid a bonus for the performance of certain indicators.

Piecework - bonus wages are used to increase the interest of workers in improving quality, increasing labor productivity, saving material resources, and reducing costs.

ZPsd.pr. = ZPpr.sd. + Premium (2)

where, ZPpr.sd. - direct piecework wages;

Bonuses are paid for certain quantitative and qualitative performance indicators. The bonus is set as a percentage of direct wages.

Indirectly - the piecework system of remuneration depends on the results of the work of the main workers. Its essence lies in the fact that the work of auxiliary workers is paid according to the results of the work of the serviced area. Payment is made in % of the main workers of the serviced area.

Piecework - a progressive system of remuneration, characterized by the fact that wages within the limits of performance are determined at the usual piece rate. In case of overfulfillment of the norm, payment is made at a progressively increasing rate.

Varieties of the time-based form of remuneration:

A simple time-based system of remuneration is made for the actual hours worked. Calculated according to the formula:

ZPpr.p. = Tc * number of fact. work out time (3)

where, Tc is the tariff rate.

Its disadvantage lies in the fact that wages depend on time, and not on the actual results of work.

To ensure the interest of employees, increase labor productivity and the quality of work performed, a time-based - bonus wage system is applied. Its essence lies in the fact that in addition to simple - time wages, the employee is paid a bonus. The premium is determined as a percentage of simple - time wages.

1.4 Pay systems

Enterprises independently develop and approve the forms and systems of remuneration.

The remuneration system is a certain relationship between indicators characterizing the measures (norms) of labor and the measure of its payment within and above the labor norm, which guarantees the employee to receive wages in accordance with the actually available labor results (relative to the norm) and the price agreed between the employee and the employer his workforce.

When developing a wage system in an enterprise, two tasks have to be solved simultaneously. Firstly, each system should direct the efforts of the employee to achieve such indicators of labor activity that provide the production result necessary for the employer: the release of the required amount of competitive products at the lowest cost. Secondly, each wage system should provide the employee with the opportunity to realize his mental and physical abilities, allow him to achieve full self-realization as a person in the work process.

One of the fundamental requirements for the system of payment in the enterprise is that they provide equal pay for equal work. This, in turn, requires that the indicators used to account for the results of labor make it possible to assess both the quantity and quality of labor of employees and set standards for the quantity and quality of labor corresponding to these indicators.

The basis of remuneration is the tariff system, which is a set of standards with the help of which differentiation and regulation of wages is carried out depending on the complexity of the work performed; working conditions (normal, difficult, harmful, especially difficult and especially harmful); natural and climatic conditions for the performance of work; intensity and nature of work.

The tariff system includes the following elements: tariff rate; tariff scale; tariff rates.

The tariff scale is a table with hourly or daily tariff rates, starting from the first, lowest level. In each grid, tariff rates are provided for paying for the work of pieceworkers and time workers.

The tariff rate is the amount of payment for labor of a certain complexity, produced per unit of time (hour, day, month). The tariff rate is always expressed in monetary terms, and its size increases as the category increases.

The category is an indicator of the complexity of the work performed and the skill level of the worker. The categories assigned to workers, specific official salaries established by employees, are indicated in contracts, agreements or in orders for an enterprise or organization. These documents must be brought to the attention of the accounting department, since they, together with the documents on the development of the employee or the time sheet, are the basis for calculating wages.

The tariff-free system of remuneration makes the employee's earnings completely dependent on the final results of the work of the team to which the employee belongs. Under this system, there is no fixed salary or tariff rate. The use of such a system is advisable only in those situations where there is a real opportunity to take into account the results of the work of an employee with the general interest and responsibility of each team.

1.5 Payroll procedure

Simple hourly wages.

With a simple time-based wage system, the amount of wages depends on the tariff rate corresponding to the assigned qualification category, or on the salary and hours worked. It pays for the work of an insignificant part of time workers, managers, specialists and employees. Since it is of little interest to workers in the final results of labor, it is useful to use bonuses to increase material interest and improve production performance.

a) Time-bonus wages.

With a time-bonus system of remuneration, an employee in addition to earnings at a tariff rate (salary) for the time actually worked receives an additional bonus for achieving certain quantitative and qualitative indicators.

Piecework wages.

In the piecework form of remuneration, the worker's earnings are accrued for each unit of output or volume of work performed at special rates. Prices are calculated on the basis of the tariff rate corresponding to the category of this type of work and the established norm of output (time).

The piecework form of remuneration, depending on the method of accounting for output and the types of additional incentives used (bonuses, increased rates), is divided into systems: direct piecework, indirect piecework, piece-bonus, piece-progressive, and piecework.

a) Direct piecework wages.

Under the direct piecework wage system, labor is paid at rates per unit of output, which are determined by dividing the tariff rate of the category by the corresponding rate of output. Total earnings are calculated by multiplying the piece rate by the number of products produced.

b) Indirect piecework wages.

With an indirect piecework system, the amount of a worker's earnings is directly dependent on the results of the work of the piecework workers he serves; as a rule, this system is used to pay the labor of auxiliary workers engaged in servicing the main technological processes.

Total earnings are calculated either by multiplying the rate of an auxiliary worker by the average percentage of the norms of the serviced pieceworkers, or by indirectly multiplying the piece rate by the actual output of the serviced workers.

c) piece-rate wages.

Under the piece-bonus system, the worker, in addition to earnings at direct piece rates, receives an additional bonus for certain quantitative and qualitative indicators provided for by the bonus conditions in force at the enterprise.

Bonuses can be carried out on the basis of the following indicators: an increase in labor productivity and an increase in production volume, in particular, the fulfillment and overfulfillment of production targets, technically justified production standards, a decrease in normalized labor intensity; improving the quality of products and improving the quality indicators of work, saving raw materials, materials.

d) piece-rate progressive wages.

Under a progressive piecework wage system, the worker's labor within the limits of fulfilling the norms is paid at direct piece rates, and when working out in excess of these initial norms, at increased rates.

The limit for the performance of output, over which the work pays at increased rates, is set, as a rule, at the level of the actual fulfillment of the norms in recent months, but not lower than the current norms. The size of the increase in piece rates, depending on the degree of overfulfillment of the original norms, is determined in each specific case by a special scale.

d) fixed wages.

With a piecework system of remuneration, the rate is set for the entire amount of work, and not for a unit of it. The amount of the piece payment is determined on the basis of the current norms of time and prices, and in their absence - on the basis of the norms and prices for similar work. Usually, under this system of payment, workers are rewarded for reducing the time for completing tasks, which enhances the stimulating role of this system in the growth of labor productivity.

.6 Surcharges due to deviation from normal working conditions

Normal working conditions are those in which workplaces, according to assignments, orders, route sheets and other documents, are fully provided with raw materials, materials, semi-finished products, operating equipment, special tools and fixtures. If these conditions are not met and the worker has to spend additional time on work, then it is necessary to calculate this time and pay for it.

For this purpose, the following are issued:

· piece work order - in case of performing additional technological operations not previously provided for in the documents;

These documents are written out by the head of the shop or the standardizer before starting work, indicating the number of the main document (order, route sheet), additional time and rates, along with the order or route sheet, hands over to the worker or foreman. Subsequently, this additional time is included in the norm - hours and is used to calculate the percentage of the worker's performance standards, and the surcharge is included in piecework earnings. The amounts of additional payments (as well as wages) are attributed to the cost of work performed, services and finished products, which causes it to increase compared to the norms, therefore, each reason for additional payments and its perpetrators should be considered by managers and quickly analyzed. A piecework order and a sheet for additional payment are usually printed on colored paper or with a colored stripe, signed additionally by the technologist and the head of the shop.

Work on weekends and holidays.According to article 113 of the TKRF, work is allowed on holidays, the suspension of which is impossible due to production and technical conditions. Also on holidays, work on public services and urgent repair and loading and unloading operations are allowed.

Holiday work is paid as follows:

· pieceworker - at least at double piecework rates;

· employees whose work is paid at hourly or daily rates - in the amount of at least double the hourly or daily rate;

· employees who received a monthly salary - in the amount of at least a single hourly or daily rate in excess of the salary.

Working overtime.According to article 91 of the TKRF, the duration of daily work is determined by the internal labor regulations or shift schedules and cannot exceed 40 hours per week.

If an employee exceeds the length of working time established for him, then this excess is considered overtime work.

Overtime work is not allowed:

· pregnant women and women with children under the age of 3 without their consent;

· workers under 18;

According to the article, overtime work should not exceed 4 hours for each employee for two consecutive days and 120 hours per year.

Payment for overtime work is made for the first two hours not less than one and a half times, and for the following hours - not less than twice the amount.

Work at night.In accordance with article 96 of the TKRF, night time is considered to be from 10 pm to 6 am. When working at this time, the duration of work (shift) is reduced by one hour without subsequent working off. This provision does not apply to employees for whom a reduction in working hours is already provided.

The following are not allowed to work at night:

· pregnant women and women with children under the age of 3, subject to their consent;

· workers under 18;

Persons with disabilities may be involved in night work only with their consent and provided that such work is not prohibited by medical recommendations.

Each hour of work during the night period must be paid at an increased rate and is established by the enterprise independently. However, these surcharges cannot be lower than those stipulated by law. Surcharges for night work cannot be less than 20% of the tariff rate or salary of the employee. In this case, the employment contract may provide for a higher allowance for night work than established by law.

Work on weekends and non-working holidays. According to article 113 of the TCRF, work is allowed on holidays, the suspension of which is impossible due to production and technical conditions. Also on holidays, work on public services and urgent repair and loading and unloading operations are allowed.

Work on holidays is paid in the following amounts:

· pieceworkers - at least at double piecework rates;

· employees whose work is paid at hourly or daily rates - in the amount of at least double the hourly or daily rate;

· employees receiving a monthly salary - in the amount of at least a single hourly or daily rate in excess of the salary, if the work on a holiday was carried out within the monthly norm of working hours, and in the amount of at least a double hourly or daily rate in excess of the salary, if the work was performed in excess of the monthly norms.

The employer can replace the increased payment to the employee for work on a holiday with another day of rest, but only at the request of the employee.

Employees are entitled to two days off per week with a 5-day work week, and with a 6-day work week - one day off. The general day off is Sunday.

By agreement of the parties to the employment contract, for work on a day off, the employee is provided with either another day of rest or monetary compensation, which is paid in the same manner as compensation for work on holidays.

Surcharges due to deviations from normal working conditions. Normal working conditions are those under which workplaces, according to assignments, orders, route sheets and other documents, are fully provided with raw materials, materials, semi-finished products, operating equipment, special tools and fixtures. If these conditions are not met and the worker has to spend additional time on work, then it is necessary to calculate this time and pay for it. For this purpose, the following are issued:

· order for piece work - in case of detection of additional technological operations not previously provided for in the documents;

· sheet for additional payment - in case of discrepancy between the actual working conditions and the planned ones.

These documents are paid by the head of the shop or the rationing worker before the start of work, indicating the number of the main document (order, route sheet), additional time and rates, and in the place with the order or route sheet, hands over to the worker or foreman. Subsequently, this additional time is included in standard hours and is used in calculating the percentage of the worker's output standards, and the surcharge is included in piecework earnings. The amounts of surcharges are attributed to the cost of work performed, services and finished products, which causes an increase in comparison with the norms, therefore, each reason and its perpetrators must be considered by managers and quickly analyzed. The piece work order and the surcharge sheet are usually printed on colored paper or with a colored stripe, additionally signed by the technologist and the head of the shop.

Calculation of payment for downtime. The time of forced breaks in work, during which workers are in the organization, but cannot be used, is called downtime.

Downtime. Calculated in monetary terms, increase the cost of production, reduce profits. They cause damage to the organization if they arose through its fault.

The culprits of downtime can be both workers and the administration of the plant, workshop, suppliers of materials, energy, etc. Downtime due to the fault of the worker is not paid. If the downtime did not occur through the fault of the worker, then this time is paid in the amount of at least 2/3 of the tariff rate of the category (salary) established for the worker. During the period of mastering new types of production, downtime through no fault of the worker is paid at the rate of the full tariff rate of the time worker of the corresponding category. This time is drawn up with a sheet of idle time. It indicates the reasons and perpetrators of the downtime, its duration, the wage rate of the worker, the amount of payment and the amount. Depending on the duration, downtime is divided into intra-shift and full-shift. Intra-shift downtimes are documented with a downtime sheet, and in the time sheet they are additionally marked with the letter “B” (2B, 3B). Whole-shift downtime is most often caused by external causes and covers the workers of the entire site, shop. These downtimes in the timesheet are marked with the letter "P" and are drawn up by an extract of the act with a list of workers - participants in the downtime.

Downtime can be used, i.e. for this period, workers receive new tasks, are assigned to another job. Work is formalized by issuing work orders in accordance with the order of payment at piece rates or with the preservation of average earnings, subject to the fulfillment of production standards. The idle time sheet indicates the number of the order and the time worked.

Payment for defective products through no fault of the employee. Marriage in production is considered to be products, parts, assemblies that do not meet the requirements of established standards or technical conditions that cannot be used for their intended purpose. Therefore, a distinction is made between partial (correctable) and complete (irreparable) marriage.

Irreparable marriage through no fault of the employee is paid in full. Partial marriage due to the fault of the employee is paid at a reduced rate, depending on the percentage of product suitability. The percentage of validity and the exact amount of payment are set by the administration.

Partial marriage through no fault of the employee is paid depending on the percentage of product shelf life established by the administration, but not less than 2/3 of the tariff rate of the time worker of the corresponding category for the time required to manufacture these products according to the norm.

A product defect caused by defects in the material being processed, discovered after at least a working day has been spent on the processing of the part, is paid at the established piece rates. Marriage admitted by workers during the development of new production is paid on a par with good products. An act is drawn up for the detected marriage of products, which reflects the costs of the marriage and the amount of losses; you can also use primary documents for accounting for production with certain indicators provided for this. Correction of a marriage made by a worker through his fault is carried out without issuing a marriage certificate. If the marriage is corrected by another worker, then an outfit is issued to him, on which the stamp "Correction of the marriage" is affixed. This document serves as the basis for paying for the marriage.

1.7 The procedure for calculating the payment of vacations and benefits for temporary disability

According to labor legislation, workers and employees are also paid for unworked time. Basically, the calculation of the amounts of such payments is the average earnings.

Average earnings are calculated when you need to pay vacation pay, travel allowance, compensation for unused vacation.

The calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages actually accrued to him and the hours actually worked for the 12 months of the previous months.

Vacation pay. The amount of vacation pay is the so-called additional salary of the employee, to which he is entitled after 6 months of work.

The right to leave is formalized by order of the head of the organization, indicating the start date and duration. The standard number of vacation per year cannot be less than 28 calendar days, and for employees aged 18, its duration is 31 calendar days. Depending on the profile of the organization (educational, scientific, with harmful conditions there), the number of vacation days can be up to 56 days a year. It is necessary to distinguish between the main vacation and additional. Payment for the main vacation is included in the cost of products, works, services, and additional payments are made at the expense of other sources of financing.

Vacation amounts are calculated in the amount of average earnings for 12 calendar months of work preceding the event.

In this case, the event is understood as the provision of leave to the employee with the preservation of the average wage and other cases with which its payment is associated.

Article 139 of the TCRF allows an organization, when calculating vacation pay and compensation for unused vacation, to choose a billing period that differs from that provided for by law by writing it in a collective agreement or a local regulatory act.

The procedure for calculating vacation pay depends on whether the billing period has been fully worked out or not.

1.The billing period (the last 12 calendar months) has been fully worked out:

O \u003d ZP: 12: 29.4 * D (4)

The billing period has not been fully worked out: a) we determine the number of calendar days (K) falling on the time actually worked in the billing period.

K \u003d 29.4 * M + (29.4: Kdn1 * Kotr1 + 29.4: Kdn2 * Kotr2) (5)

b) the amount of vacation pay (O) is calculated in the following form:

O \u003d ZP: K * D (rub.) (6)

Payments taken into account when calculating vacation pay:

· Basic salary depending on the established wage system;

· Surcharges and surcharges to tariff rates;

· Payments related to working conditions, including increased pay for hard work, work with harmful and dangerous working conditions, for work at night, pay for work on weekends and non-working holidays, pay for overtime work;

· Prizes and rewards;

· Other accruals that are provided for by the remuneration system at the enterprise.

Payments not taken into account when calculating vacation pay:

· Vacation;

Payments in the amount of average earnings for hours worked;

· Benefits for temporary disability or for pregnancy and childbirth;

· Payment of additional days off for children with disabilities and disabled since childhood;

· Bonuses not provided for by the wage system;

· Charges for downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;

· Payments not received as remuneration for work.

Calculation of benefits for temporary disability. Temporary disability benefits are a special type of payment for unworked time. Its source is the cost, as for all previous types of payments for unworked time, and the funds of social insurance agencies.

The basis for calculating the amounts payable are the sheets of time used and the certificate of temporary disability of the medical institution.

Citizens working under employment contracts, civil servants and persons who voluntarily pay contributions to the social insurance fund of the Russian Federation are entitled to benefits.

To calculate the allowance, the concept of "insurance experience" is used, i.e. periods of work in which a citizen was subject to compulsory social insurance.

The insurance period includes the periods:

· work under an employment contract;

· state civil or municipal service;

· other activities during which the citizen was subject to compulsory social insurance in case of temporary disability.

Financing the payment of benefits for temporary disability to insured persons is carried out at the expense of the budget of the social insurance fund, as well as at the expense of the employer.

The benefit is paid at the expense of the employer for the first three days of temporary disability and is included in other expenses, and for the rest of the period, starting from the fourth day of illness, at the expense of the FSS of the Russian Federation.

The temporary disability benefit is paid in the following amount:

for an insured person with an insurance record of 8 or more years - 100% of average earnings;

2for an insured person with an insurance record of 5 to 8 years - 80% of average earnings;

for an insured person with insurance experience up to 5 years - 60% of average earnings.

The benefit for pregnancy and childbirth does not depend on the length of service of the insured woman and is paid in the amount of 100% of her earnings. The only exception is the situation when a woman has an insurance period of less than six months, she is paid an allowance in the amount of the minimum wage.

The average earnings, on the basis of which benefits are calculated, is taken equal to the minimum wage established by federal law on the day of the insured event, in the following situations:

· if the insured person did not have any earnings during the calculated two calendar years;

· if the average earnings calculated for the billing period, calculated for the full calendar month, are lower than the minimum wage established by federal law on the day of the insured event;

· if the insured person has an insurance period of less than 6 months.

All employers are required to transfer contributions to the FSS of the Russian Federation, this makes it possible to receive social benefits at the expense of the fund. Employees who work for employers applying special taxation regimes are provided with benefits according to the general rules.

The amount of temporary disability benefits is not included in the total amount of earnings, since insurance contributions to the FSS are not charged for all types of benefits.

To calculate temporary work ability allowance, you need:

1 Determine the employee's earnings for the two calendar years preceding the year of temporary disability, maternity leave, parental leave, including employment with another insured. To do this, add up all payments and other remuneration in favor of the insured person, for which insurance premiums are accrued to the FSS of the Russian Federation.

2 Determine the average daily wage. Average daily earnings are determined by the formula:

SDZ = ZP: 730 (4)

3 Determine the amount of the benefit, taking into account the percentage corresponding to the duration of the employee's insurance period.

The average earnings include all types of payments and other remuneration in favor of the employee, for which insurance premiums are charged to the FSS of the Russian Federation, and which do not exceed the maximum base for calculating insurance premiums to the FSS of the Russian Federation, established in 2010 - 415,000 rubles, in 2011 - 463,000 rubles, in 2012 - 512,000 rubles. That is, the total earnings for the year cannot exceed the maximum amount of insurance contributions to the FSS of the Russian Federation.

Payers of insurance premiums who do not make payments to individuals have the right to voluntarily enter into legal relations for compulsory social insurance in case of temporary disability and in connection with motherhood and pay insurance premiums for themselves in the amount of 2.9% of the cost of the insurance year.

The cost of the insurance year is determined as the product of the minimum wage established at the beginning of the financial year, for which insurance premiums are paid, and the rate of insurance premiums to the relevant state non-budgetary fund, increased by 12 times.

In the case of entering into a voluntary legal relationship with the FSS, benefits are paid on the basis of average earnings equal to the minimum wage.

The amount of the benefit cannot be less than the amount calculated on the basis of the minimum wage.

If an employee has worked in different organizations over the past two calendar years, in order to calculate the allowance, he must submit certificates on a special form on earnings from each previous place of work.

The benefit must be assigned within 10 calendar days from the date the employee applied for it.

You also need to pay sick leave if the disease occurs within 30 calendar days after the employee's dismissal, regardless of the reason for leaving.

The amount of the payment is calculated based on 60% of his average earnings.

If an employee works for several employers at the same time, he can receive temporary disability benefits for each place of work. To do this, you need to get several sick leave - according to the number of places of work. If in the billing period the insured person worked for other employers, it is necessary to provide a “Certificate on the amount of wages, other payments and remuneration for the two calendar years preceding the year of termination of work or the year of applying for a certificate, and the current calendar year”.

Temporary disability benefits (other than maternity benefits) are subject to personal income tax.

Federal Law No. 21-FZ of February 25, 2011 established a two-year transitional period for the application of a new procedure for calculating benefits for pregnancy and childbirth and child care.

If maternity leave or parental leave commenced between 01/01/2011 and 12/31/2012 (inclusive), the insured person has the right to choose the most advantageous option for calculating benefits: based on the 12 calendar months preceding the start month insured event (as it was before 01/01/2011), or based on two calendar years preceding the year of the insured event (as it is currently provided). If during the two years immediately preceding the year of the occurrence of the insured event, the woman was on maternity or parental leave, then the average earnings can be calculated based on previous periods, if this leads to an increase in the amount of benefits.

In accordance with Decree of the Government of the Russian Federation of March 1, 2011 No. 120, effective January 1, 2013, the following periods will be excluded from the billing period:

· temporary disability, maternity and childcare leave;

· additional paid days off to care for a sick child with a disability;

· periods of release of an employee from work with full or partial pay, if the insurance premiums of the FSS of Russia were not saved for it.

The average daily earnings will be determined by dividing the earnings for two years by the number of calendar days actually worked in the billing period.

Payroll for business trips.

When accruing an employee on a business trip, he retains the average earnings calculated on the basis of average earnings, taking into account bonuses. When calculating the average earnings from the billing period, the amounts accrued for the time when the employee retained the average earnings, including the time of previous business trips that fell on the billing period and the average earnings accrued for this period, are excluded from the billing period.

Algorithm for calculating average earnings for paying for a business trip:

Determine the billing period. As a general rule, it is 12 calendar months preceding the moment of payment. At the same time, in particular, it excludes periods when the employee retained average earnings or received temporary disability benefits.

2We calculate the total earnings of the employee for the billing period. It includes all types of payments provided for by the remuneration system used in the organization. A complete list is given in paragraph 2 of the Regulations on the peculiarities of the procedure for calculating the average wage. But the amounts accrued during the time when the employee retained average earnings or received temporary disability benefits are not included.

Determine the average daily wage. To do this, the amount of wages actually accrued for the billing period must be divided by the number of days actually worked during this period.

We calculate the amount due to the employee during the business trip. To determine it, we multiply the average daily earnings by the number of working days during the business trip.

Benefits for caring for a sick family member:

When caring for a sick family member (except for children under the age of 15). Sick leave is paid at the expense of the FSS of Russia - no more than 7 calendar days for each case of outpatient treatment. But at the same time, no more than 30 calendar days can be paid per year for all cases of caring for this family member. The allowance is paid in the amount determined by the duration of the insurance period, but not more than the maximum. That is, sick leave is calculated in the usual manner.

2When caring for a child aged 7 to 15 years. Sick leave is paid at the expense of the FSS of Russia - for a period of up to 15 calendar days for each case of outpatient treatment or joint stay with a child in a hospital. But at the same time, no more than 45 calendar days can be paid per year for all cases of caring for this child. For outpatient treatment of a child - for the first 10 calendar days in the amount calculated in the usual manner. That is, taking into account the duration of the insurance period and the maximum amount of benefits. And for the following days - in the amount of 50% of the average earnings.

When caring for a child under the age of 7 years. Sick leave is paid at the expense of the FSS of Russia - for the entire period of outpatient treatment or joint stay with a child in a hospital, but not more than 60 calendar days a year for all cases of caring for this child. In the case of special illnesses of a child - no more than 90 calendar days a year for all cases of care for this child in connection with this illness. In the case of inpatient treatment of a child - in the usual amount, taking into account the duration of the insurance period, but not more than the maximum.

When caring for a child under the age of 15. Sick leave is paid at the expense of the FSS of Russia - for the entire period of outpatient treatment or joint stay with a child in a hospital, but not more than 120 calendar days a year for all cases of caring for this child.

When caring for a child under the age of 15 with AIDS. Sick leave is paid at the expense of the FSS of Russia - for the entire period of stay with a child in a hospital.

When leaving at the age of up to 15 years with his illness associated with a post-vaccination complication. Sick leave is paid at the expense of the FSS of Russia - for the entire period of outpatient treatment or joint stay with the child in the hospital.

1.8 Deductions and deductions from wages

The accounting department of the enterprise not only not only calculates wages, but also deducts from it.

All types of deductions and deductions can be divided into:

· Mandatory deductions;

· Deductions initiated by the organization.

Mandatory deductions include: personal income tax, according to writ of execution and notarized agreements in favor of legal entities and individuals.

Organization-initiated deductions include:

· amounts received in the account and not returned in a timely manner;

· loans not repaid in a timely manner;

· for damage caused to production;

· for uniforms;

· amounts overpaid due to arithmetic errors;

· cash receipts.

Personal income tax.

The Tax Code of the Russian Federation (Chapter 23) establishes the procedure for withholding personal income tax (income tax) from wages.

Individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources located in the Russian Federation and are not tax residents of the Russian Federation, are recognized as taxpayers of personal income tax.

When determining the taxable base, the employer - tax agent must take into account all income received by the taxpayer in the tax period, both in cash and in kind, as well as income in the form of material benefits.

The procedure for determining the tax base when receiving income in the form of material benefits.

The tax base includes income in the form of material benefit, which includes material benefit received from:

· savings on interest for the use of borrowed funds;

· acquisition of goods (works, services) at prices lower than the prices at which these goods are usually sold;

· acquisition of securities at prices below the market value of these securities.

The benefit from savings on interest is included in the tax base if the interest for the use of borrowed funds is less than 2/3 of the refinancing rate of the Central Bank of the Russian Federation. The positive difference between the amount calculated on the basis of 2/3 of the refinancing rate and the amount of interest actually paid is subject to tax.

Income subject to tax at a rate of 13% is reduced by so-called tax deductions. The tax code divides these deductions into four groups: standard, social, property, professional. The company accountant takes into account standard tax deductions when withholding personal income tax.

Standard tax deductions are amounts of 500 and 3000 rubles, which are monthly deducted from income.

· The right to a monthly deduction in the amount of 3000 rubles. have: disabled people - "Chernobyl victims"; invalids of the Great Patriotic War; military personnel who became invalids of groups 1,2,3 due to wounds, concussions or injuries received in the defense of the USSR, the Russian Federation in the performance of other duties of military service;

· The right to monthly deductions in the amount of 500 rubles. have parents or spouses of servicemen who died due to wounds, contusions or injuries that they received while defending the USSR, the Russian Federation or performing other duties of military service; citizens who performed international duty in the Republic of Afghanistan and other countries in which hostilities were fought, participants in hostilities on the territory of the Russian Federation.

Tax deduction in the amount of 1400 rubles. for each month of the tax period is provided for the first and second child, for the third and each subsequent child, the deduction is 3,000 rubles. up to the month in which the taxpayer's total income since the beginning of the year exceeded 280,000 rubles. The tax amount is determined in whole rubles, kopecks up to 50 kopecks. not counted, over 50 kopecks. - are rounded up to the whole ruble.

Taxpayers eligible for the standard child support tax credit can be divided into the following groups:

I am a group - parents (adoptive parents) and spouses of parents (adoptive parents), who are given a deduction in the amount of 1400 rubles. for the first and second child under the age of 18, for each full-time student, graduate student, intern, student, cadet under the age of 24. For the third and each subsequent child, a deduction of 3,000 rubles.

I am a group - parents (adoptive parents) and spouses of parents (adoptive parents), who are given a deduction in the amount of 3000 rubles. for each disabled child under the age of 18, for each full-time student, graduate student, intern, student, cadet under the age of 24 who is a disabled person of groups 1 and 2.

I am a group - one of the parents (adoptive parents), who are given a deduction in the amount of 2800 rubles. for the first and second child under the age of 18, for each full-time student, graduate student, resident, student, cadet under the age of 24 if the other parent (adoptive parent) refuses to receive a standard tax deduction.

I am a group - one of the parents (adoptive parents), who are given a deduction in the amount of 6,000 rubles. for each disabled child under the age of 18, for each full-time student, graduate student, resident, student, cadet under the age of 24 who is a disabled person of group 1 or 2, if the second parent (Adoptive parent) refuses to receive a standard tax deduction.

Income received by tax residents.

1 The cost of winnings, prizes received in contests, games, and other events for the purpose of advertising goods. At the same time, only incomes over 4,000 rubles are subject to personal income tax. Income within the specified limit is exempt from tax.

2 Interest income on bank deposits. In this case, only part of the interest is taxed:

· for ruble deposits - in excess of the Central Bank refinancing rate, effective during the period of interest accrual, increased by 5%;

· on deposits in foreign currency - over 9% per annum.

Interest within the specified limits is exempt from tax.

3 Material benefit from savings on interest using borrowed funds. The tax is levied on the negative difference between the amount of interest calculated on the basis of:

· 2/3 of the refinancing rate as of the date of interest payment, - for credits (loans) in rubles;

· 9% per annum - for credits (loans) in foreign currency.

The exception is the material benefit received:

· during the period of interest-free use of the loan established by the agreement in transactions with bank loans;

· on borrowed (credit) funds raised for the purchase or other construction of a residential building in Russia, provided that the borrower has the right to a property deduction provided for in sub. 2 p. 1 art. 220 of the Tax Code of the Russian Federation - 13%

4 Dividends

5 Interest on mortgage-backed bonds issued before January 1, 2007

6 Income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates. Provided that these certificates were issued by the mortgage collateral manager prior to January 1, 2007.

7 All other types of income received by tax residents from sources in the Russian Federation and abroad.

Income received by tax non-residents

Dividends from Russian firms;

2All income except for dividends and cases provided for by international agreements for the avoidance of double taxation.

5th group - single parents (adoptive parents), guardians, trustees who are given a deduction in the amount of 2800 rubles. for each child under the age of 18, for each full-time student, graduate student, resident, student, cadet under the age of 24.

I am a group - single parents (adoptive parents), guardians, trustees who receive a deduction in the amount of 4000 rubles. for each disabled child under the age of 18, for each full-time student, graduate student, intern, student, cadet, under the age of 24, who is a disabled person of groups 1 and 2.

In accordance with the law adopted by the State Duma of the Russian Federation in November 2011. From January 1, 2012, tax deductions are introduced: 1,400 rubles - for the first child; 1400 rubles - for the second child; 3000 rubles - for the third child and each subsequent child.

Social tax deductions.

The taxpayer is entitled to receive the following social tax deductions:

.in the amount of income transferred for charitable purposes in the form of financial assistance to organizations of science, culture, education, healthcare in the amount of actual amounts, but not more than 25% of the amount of income received in the tax period;

2.in the amount paid by the taxpayer for his education in educational institutions - in the amount of actual production costs for education;

.in the amount paid by the taxpayer for the education of their children under the age of 24 in full-time education in educational institutions - in the amount of actual expenses, but not more than 50,000 rubles. for each child;

.in the amount of insurance premiums paid under personal insurance contracts;

.in the amount paid by the taxpayer for treatment services in medical institutions of the Russian Federation, for the treatment of a spouse, their parents and their children under the age of 18, as well as in the amount of the cost of medicines prescribed by the attending physician and purchased by the taxpayer at their own expense . The maximum amount of the deduction in the aggregate for all reasons is 120,000 rubles;

.under contracts of non-state pension provision and contracts of voluntary pension insurance.

Property tax deductions.

The taxpayer is entitled to receive the following property deductions:

.in amounts received by taxpayers in the tax period from the sale of residential houses, apartments, dachas, land plots owned for less than 3 years, but not exceeding 1,000,000 rubles, as well as in the amount received from the sale of property owned for less than 3 years, but not more than 250,000 rubles. When selling residential houses, apartments, summer cottages, land plots owned for more than 3 years, or other property owned for more than 3 years, a tax deduction is provided for the entire amount received;

2.in the amount spent by the taxpayer for the construction or acquisition of housing in the territory of the Russian Federation in the amount of actual expenses, but not more than 2,000,000 rubles, excluding interest on targeted loans and credits.

Tax benefits.

The following main types of income are subject to income tax:

.state benefits, with the exception of temporary disability benefits;

2.all types of compensation payments. When the employer pays travel expenses, income does not include daily allowances within the limits of the norms;

.the amount of one-time material assistance provided to taxpayers in connection with natural disasters and other emergency circumstances;

.the amount of full or partial compensation for the cost of vouchers, except for tourism, paid at the expense of employers or at the expense of the social insurance fund;

.income not exceeding 4,000 rubles received on the following grounds:

· value of gifts received from organizations;

· the amount of financial assistance provided by the employer to its employees.

Withholding alimony.

Alimony should be understood as funds for the maintenance of minor children, as well as other relatives in respect of whom the obligation of appropriate payments is established by a court decision or agreements on the payment of alimony.

The administration of the organization at the place of work of the person obliged to pay alimony is obliged to withhold alimony monthly from the salary and (or) other income of the person obliged to pay alimony, and pay or transfer them at the expense of the person obliged to pay alimony to the person receiving alimony, no later than than within three days from the date of payment.

Withholding alimony is made on the basis of:

· a notarized agreement on the payment of alimony;

· executive order.

The amount of alimony paid under an agreement on the payment of alimony is determined by the parties in this agreement. At the same time, the amount of alimony established under an agreement on the payment of alimony for minor children cannot be lower than the amount of alimony that they could receive when collecting alimony in court.

In the absence of an agreement on the payment of alimony, alimony for minor children is collected by the court from their parents on a monthly basis in the amount of: for one child - one quarter, for two children - one third, for three or more children - half of the earnings and other income of the parents. The size of these shares may be reduced or increased by the court, taking into account the financial or marital status of the parties and other noteworthy circumstances. At the same time, the total amount of deductions cannot exceed 70% of the employee's earnings, reduced by the amount of personal income tax. The amount of alimony may be established by the court in a fixed amount of money corresponding to a certain number of minimum wages.

Withholding maintenance for the maintenance of minor children is made from all types of wages and additional remuneration both at the main place of work and part-time work, which parents receive in cash and in kind, from all types of pensions and compensation payments to them, from scholarships, temporary disability benefits, etc.

The withholding of alimony from the amounts of wages and other income of the person paying the alimony must be made after the withholding of personal income tax from this wage and other income.

Alimony is not collected from the amounts of material assistance, lump sums, compensation payments from the budget, etc.

Accounting for alimony is organized on account 76 “Settlements with various debtors and creditors”, sub-account “With organizations and persons under executive documents”.

1.9 The procedure for processing payroll settlements with personnel

The wages of workers and employees in accordance with labor legislation are paid at least every half a month within the terms established by the collective agreement. The advance and non-advance procedure for paying wages for the first half of the month is applied.

In the first case, an advance payment is issued to the employee, and the final payment is made upon payment of wages for the second half of the month. The size of the advance is determined by the administration of the enterprise when concluding a collective agreement.

In the second case, at the enterprise, instead of the planned advance payment, the workers are paid wages for the first half of the month based on actually produced products or on actual hours worked. Advances are charged in the amount of 40% or 50% of the salary, but net of taxes.

The main register used to generate settlements with workers and employees is the payroll. This register is analytical accounting, as it is compiled in the amount of each personnel number, by workshops, categories of employees and by types of payments and deductions.

Wages are paid according to payrolls on the days of the month established at the enterprise. The basis for the right to issue is the presence in its details of an order to the cashier to pay the specified amount on time "from_ to_". I sign the order head and chief accountant. After 3 days, the cashier checks line by line and sums up the issued wages, and against the names of those who did not receive it, in the column “receipt for receipt”, puts a stamp or writes by hand “deposited”. The payroll closes with two amounts - issued in cash and deposited. For the deposited amounts, the cashier draws up a register of unissued wages, after which he transfers the payroll and the register of unissued wages to the accounting department for verification and issuing an expense order for the amount of wages issued. The account cash warrant is transferred to the cashier for registration in the cash book.

The cashier pays the amount of unclaimed wages to the bank to the company's current account, indicating "deposited amounts". This is necessary so that the bank keeps them and takes them into account separately and cannot use them for other payments of the enterprise and repayment of its debts, since workers and employees can demand them on any day.

The enterprise stores wages not received by workers and employees in a timely manner for 3 years and takes them into account in account 76 “Settlements with various debtors and creditors”, sub-account “Deposited wages”.

Currently, the non-cash form of payment of wages by transferring to bank accounts is widely used. Transfers are made on the basis of a personal statement of the employee. Wages are considered paid to the employee at the time the funds are credited to his bank account.

1.10 Accounting and documenting the calculation of social insurance

All employers making payments to employees in accordance with the Tax Code of the Russian Federation are payers of contributions to the Social Insurance Funds (social insurance, Pension Fund, medical insurance). These funds are designed to raise funds and realize the rights of citizens to state pensions, social security and medical care.

The payers of contributions to the Social Insurance Funds are:

Taxpayers - employers;

Taxpayers are entrepreneurs.

To account for accrued contributions, transferred funds and mutual settlements, account 69 “Calculations for social insurance and security” is used. Account 69 is passive, settlement, balance. The loan balance shows the debt to social insurance organizations, the loan turnover - the accrual of contributions, the debit turnover - the transfer or use of contributions.

Settlements with social insurance bodies are made within the time limits established for the payment of wages. The organization provides the bank, along with a check, with payment orders for the transfer of funds to the Social Insurance Funds.

Quarterly employees of the accounting department draw up reports to extra-budgetary funds of the established form, which indicate the accrued contributions, the transferred contributions, the funds used and the accounts receivable or payable with this fund are calculated.

Reports are compiled on an accrual basis from the beginning of the year.

Social Insurance Fund

Organization - employers pay insurance premiums from payments in cash and in kind accrued in favor of employees for all reasons, regardless of funding sources.

Payers of insurance premiums are allowed to use the accrual of these premiums for the following purposes:

payment of benefits for temporary disability;

payment for sanitary and spa treatment;

payment of additional days off to care for a disabled child;

allowances for the burial of a deceased employee or a member of his family;

childbirth benefits;

allowances for the care of a child up to 1.5 years, etc.

The accruals of contributions are made to the debit of the same accounts as the accrued wages, since it is the basis for calculating the amounts of the social insurance fund.

Dt 20, 23, 25, 26, 29, 44, 96

contributions to the social fund

Ct 69.1 insurance;

temporary allowance

Credit 70 disability;

paid for by the fund

Credit 51 spa vouchers

unused insurance are listed

Loan 51 installments, according to the report;

missing contributions received

Credit 39.1 for payment, according to the report.

Pension Fund.

In accordance with the legislation, the Pension Fund makes payments to citizens upon reaching retirement age, due to disability, in the event of loss of a breadwinner, length of service.

Payers of insurance contributions to the Pension Fund are employers, individual entrepreneurs and citizens.

Public organizations of the disabled and pensioners, as well as enterprises under their jurisdiction, created to carry out their statutory activities, are exempted from paying insurance premiums. As a basis for calculating insurance premiums, all types of payments accrued to employees, as well as accrued to individuals, remuneration under civil law contracts are taken.

Contributions are not charged for the following payments:

severance pay upon termination of the employment contract;

state benefits to citizens with children;

benefits for temporary disability, pregnancy and childbirth;

material assistance provided in connection with emergency circumstances;

lump-sum payments to employees upon dismissal in connection with the appointment of a state pension, etc.

At the end of the quarter, the payers of contributions draw up a calculation sheet for insurance contributions to the pension fund in two copies, which indicate the number of workers, the accrued wages for which insurance premiums are accrued, the debt at the beginning of the year and the end of the reporting period, the accrued contributions, the expenses incurred by the payer during reporting period, transferred funds.

On the day of payment of wages, along with a check, the bank provides a payment order for transferring funds to the Pension Fund.

Compulsory Medical Insurance Fund

Mandatory medical insurance funds are designed to ensure that citizens receive the necessary medical care. Their formation occurs at the expense of deductions made by organizations and enterprises.

When determining the deduction base, the procedure for calculating and transferring contributions, the following should be determined:

instructions on the procedure for collecting and recording insurance premiums for compulsory health insurance;

Law of the Russian Federation "On health insurance of citizens in the Russian Federation"

Compulsory medical insurance is based on compulsory medical care programs that define the scope and conditions for providing medical and drug assistance to the population. They lay down the minimum required list of medical services, which guarantees every citizen who has the appropriate insurance policy the right to use these services. This list covers the provision of specific, primary (ambulance, outpatient care, home care) and inpatient (hospital) care to citizens.

The norms of expenses for the treatment of one patient insured under compulsory insurance are established by the state administration bodies of the republics, territories and regions in agreement with the relevant health authorities. For the majority of the Russian population, compulsory health insurance remains the only form of guarantee in obtaining medical services.

Payers pay insurance premiums once a month, within the period established for the payment of wages for the previous month. On a quarterly basis, payers, on the basis of account 69.3, draw up a “Settlement Statement for Insurance Contributions to the Compulsory Health Insurance Fund” in two copies.

.11 Synthetic accounting of labor and wages

Synthetic accounting of settlements with personnel (consisting and not included in the payroll of the organization) for wages (for all types of wages, bonuses, benefits, pensions for working pensioners and other payments), as well as for the payment of income from shares and other securities of this organization carried out on account 70 “Settlements with personnel for wages”. This account is usually passive. The credit of the account reflects accruals on wages, benefits from contributions to state social insurance, pensions and other similar amounts, as well as income from participation in the organization, and on the debit - deductions from the accrued amount of wages and income, the issuance of amounts due to employees and unpaid amounts of wages and incomes. The balance of this account, as a rule, is in credit and shows the organization's debt to workers and employees for wages and other specified payments.

The operation for the accrual and distribution of wages, included in the costs of production and distribution, is made out by the following accounting entry:

Salary accrued payment to production workers;

Debit (28, 44, 45, 91, 97,23,25,29);

for the entire wage bill.

Account credit 70

Calculation of wages for operations,

Debit 07, 08, 10, 11, 15 associated with the procurement and acquisition

Credit 70 for inventory, equipment for installation and capital investment.

Temporary disability benefits and other payments at the expense of social insurance bodies are reflected in the debit of account 69 “Calculations for social insurance and security” and the credit of account 70.

Accrued premiums, material

Debit of accounts 91, 84.86 assistance, benefits, wages for work performed at the expense of the target

Credit account 70 financing and in the process of obtaining non-operating or operating income

Debit account 84 Accrual of income to employees of the organization on shares and contributions to its property

Account credit 70.

In some organizations, due to the seasonality of production, vacations are provided to employees unevenly throughout the year. Therefore, in order to more accurately determine the cost of production, the amounts paid to employees for vacations are attributed to production costs during the year in equal shares, regardless of the month in which these amounts are paid. This creates a reserve for paying vacations to employees. The organization may create a reserve for the payment of remuneration for the length of service.

The reserved amounts are debited to the same accounts of production costs, to which the accrued wages of employees are assigned, and to the credit of account 96

As workers go on vacation, the amounts actually accrued to them for the vacation period are written off to reduce the created reserve. This creates the following accounting entry:

Debit account 96;

Accrual of remuneration for long service to employees

Account credit 70. years.

When calculating the amounts of annual and additional vacations, it should be borne in mind that the accrued vacations are included in the wage fund of the reporting month only in the amount attributable to vacation days in the reporting month. In the event that part of the vacation is transferred to the next month, the amount of vacation pay paid to employees for these days is reflected in the reporting month as an advance payment (on the debit of account 70 and the credit of account 50 "Cashier"). The following month, this amount is included in the wage fund and is usually reflected in the accrual of vacation amounts (credit of account 70 and debit of production cost accounts or account 96).

With a natural form of remuneration, i.e. the issuance of finished products, goods, etc. to employees as payment for labor, make up the following accounting entries:

Debit of accounts 20, 23, 25, etc.

Amount of accrued wages

Account credit 70 -

Debit of account 70 Amount of issued products, goods, materials at sales prices, including VAT

Credit of accounts 90, 91 and excise tax

Debit of accounts 90, 91 Production cost of finished

Credit accounts 43, 41, 10 products.

1.12 Wage code, composition of the wage fund and control over its use

The composition of labor costs includes all expenses of the enterprise for wages, regardless of the source of their financing, including the amounts accrued to the employee in accordance with the law for unworked time, during which he retains wages, as well as incentive and compensatory payments.

All these payments to workers and employees of the enterprise are included in the cost of production or are made at the expense of the profit remaining at the disposal of the enterprise, and are not limited in size.

However, in accordance with the legislation of the Russian Federation, enterprises of all organizational and legal forms that have exceeded the actual costs of paying employees employed in their core activities as part of the cost of production compared to their legally standardized value, pay tax to the budget on the amount of excess of these costs. Tax is paid by all payers, regardless of the results of their activities or the availability of benefits for taxable profits (including exemption from income tax).

The composition of the journal-order form of accounting provides for special registers for calculating the reporting, actually accrued wage fund and for monitoring the use of the planned fund. In industry, for this purpose, development table No. 5 “Summary of accrued wages by composition and categories of workers and summary of settlements with workers and employees” is used. It is compiled on a monthly basis on the basis of payrolls.

The first part of the developed table f. No. 5 contains a breakdown of the accrued amounts included in the wage fund and not included, paid from other sources (social insurance, special funds). Inside the table, the amounts are divided into types of accruals (piecework, time, vacation, etc.). In addition, the summation of the accrued amounts by categories of employees is of great importance here, which makes it possible to analyze the reporting indicators and use them when compiling reports on labor and wages, since the data in them are given for the reporting month and from the beginning of the year. The second part of the table - summary data on settlements with workers and employees - contains indicators: debt at the beginning of the month for the enterprise and for employees; accrued for the reporting month for the workshop (payroll) and for the enterprise - in total, without decoding. Then a full description of payments, deductions and deductions from wages and debts at the end of the month are given.

In fact, this part of the table allows you to analyze account 70 indicators, draw up deduction certificates for order journals No. 8, 10/1, and statements No. 7, and reconcile balances at the end of the month with the General Ledger. So, to the journal-order No. 8, a certificate is filled out on the credit of account 68 for the amount of taxes withheld from the wages of workers and employees, to the journal-order 10/1 - on the credit of account 70 to the debit of account 69 for the amount of accrued benefits for temporary disability and in debit of account 84 for the amount of bonuses accrued to all categories of employees under these funds; to statement No. 7 - on the credit of account 73 for the amount of deductions for goods sold on credit, etc., on the credit of account 76 - on writ of execution.

2. Organizational and economic characteristics of the enterprise LLC "Belregionteploenergo"

.1 Brief description of the enterprise

The company was registered on January 22, 2003 by the registrar Inspectorate of the Ministry of the Russian Federation for Taxes and Duties in Belgorod, Belgorod Region. The General Director of the organization is Kolomatsky Ivan Mikhailovich. The main activity of the LLC "BELREGIONTEPLOENERGO" is "Distribution of steam and hot water (thermal energy)". The main branch of the company is "Heat supply". The founders undertake to create a Limited Liability Company LLC "Belregionteploenergo" (hereinafter referred to as the "Company"), the authorized capital of which is divided into shares.

The founders undertake to pay shares in the authorized capital in accordance with the terms of this Agreement. The parties shall bear the costs of establishing the Company in proportion to the distances in the authorized capital.

Limited Liability Company LLC "Belregionteploenergo" hereinafter referred to as the "Company" was established in accordance with the current legislation of the Russian Federation in order to profit from its entrepreneurial activities. Full corporate name of the Company: Limited Liability Company LLC "BELGOROD REGIONAL HEAT AND ENERGY COMPANY". Abbreviated corporate name of the Company: LLC "Belregionteploenergo"

Location of the company: 309070, BELGOROD region, BUILDER, st. 2nd FACTORY, 3,

The company is a legal entity, owns separate property recorded on its independent balance sheet, and is liable for its obligations with this property, can acquire and exercise property and personal property rights on its own behalf, bear obligations, be a plaintiff and defendant in court.

The company is considered to be established as a legal entity from the moment of its state registration.

The Society is created without a limited period.

The main purpose of the creation of the Company is to carry out commercial activities to make a profit as a result of its economic and financial activities and to meet public needs.

The types of activities are determined by the Charter of the Company.

The Company has the right to engage in any other activities not prohibited by the current legislation of the Russian Federation. Certain types of activities, the list of which is determined by the current legislation of the Russian Federation, may be carried out by the Company only on the basis of a special permit (license) and in accordance with the conditions for granting such licenses.

The Company has the right to open bank accounts in the territory of the Russian Federation and abroad in accordance with the established procedure. The company has a round seal containing its full company name in Russian and an indication of the location of the company.

The Company has the right to have stamps and letterheads with its company name, its own emblem, as well as a trademark registered in the prescribed manner and other means of individualization.

The Company is liable for its obligations of its members. In case of insolvency (bankruptcy) of the Company due to the fault of its participants or through the fault of other persons who have the right to give instructions binding on the Company or otherwise have the opportunity to determine its actions, the said participants or other persons in case of insufficiency of the Company's property may be assigned subsidiary liability for his obligations.

The Company may create branches and open representative offices on the territory of the Russian Federation and abroad. Branches and representative offices are established by decision of the general meeting of the company's participants, adopted by a majority of at least two-thirds of the total number of votes of the company's participants, and act in accordance with the provisions on them.

The creation of branches and representative offices outside the territory of the Russian Federation is regulated by the legislation of the Russian Federation and the relevant states.

The Company has civil rights and bears civil obligations necessary for the implementation of any types of activities not prohibited by federal laws, if this does not contradict the subject and goals of the Company's activities.

The purpose of the Company's activities is to satisfy the public needs of legal entities and individuals in work, goods and services and to make a profit.

The administrative and management personnel include: the director of the enterprise, the chief accountant, the cashier, the economist, the lawyer, the clerk - these are specialists who manage the personnel of the enterprise and implement the personnel policy.

Employees carry out their activities in the sewage and water supply workshop engaged in the collection, purification and distribution of water; in the shop for the removal of solid waste and recycling of solid waste, they are engaged in the removal and disposal of solid household waste; in the sanitary workshop. cleaning by removal of sewage, waste and other similar activities; transport workshop - maintenance and repair of motor vehicles, transport activities; repair shop - production of sanitary and technical works, finishing work, repair of household products and personal items.

The Company may engage in certain types of activities, the list of which is determined by federal law, only on the basis of a special permit (license).

If the conditions for granting a license to carry out a certain type of activity provide for a requirement to carry out such activity as an exclusive one, the Company during the term of the license carries out only the types of activities provided for by the license and related activities.

The chief accountant ensures the organization of accounting at the enterprise and control over the rational, economical use of all types of resources, safety, and active influence on improving the efficiency of the enterprise's economic activity.

The accounting department of the enterprise headed by the chief accountant is an independent structural unit (service) and should not be part of any other unit.

The chief accountant is appointed to the position and dismissed by the general director of LLC "Belregionteploenergo"

The chief accountant reports directly to the head of the enterprise, and on the organization of accounting and reporting, the procedure and methodology for exercising control - to the head of the accounting and reporting department of a higher body.

Responsibilities of an accountant.

Ensuring a rational workflow system, the use of advanced forms and methods of accounting based on computer technology, allowing for strict control over the rational and economical use of material, labor and financial resources.

Ensuring a complete accounting of incoming cash, inventory and fixed assets, as well as timely reflection in accounting of operations related to their movement.

Ensuring reliable accounting of production and distribution costs, execution of cost estimates, sales of products, works and services, results of internal economic accounting.

Ensuring accurate accounting of the results of economic and financial activities of the enterprise in accordance with established rules.

Ensuring the correct accrual and timely transfer of payments to the state budget, contributions to state social insurance, funds for financing capital investments, repayment of debts to banks on loans on time; disbursements and economic stimulus funds and other funds and reserves.

Ensuring the safety of accounting documents, their execution and transfer in the prescribed manner to the archive.

Control over compliance with the established rules for registration of acceptance and release of commodity - material assets.

Control over the correct spending of the wage fund, the establishment of official salaries, strict observance of staff, financial and cash discipline.

Control over compliance with the established rules for conducting inventories of funds, inventory items, fixed assets, settlements of payment obligations.

Accounting is carried out by the accounting department of the enterprise as its separate structural unit, headed by the chief accountant. The composition of the accounting department is determined by the head of the enterprise according to the standard number recommended for managers, specialists, employees of the housing and communal services and approved in the staffing table. Job responsibilities for accounting employees are made by the chief accountant and approved by the head of the enterprise.

Accounting is carried out both manually and automatically using a computer program. For registration of business transactions, apply the forms of primary documents given in Appendix No. 2 to this order, with subsequent reflections on the accounts of accounting, using the journal-order form, auxiliary statements, accumulative tables, analytical accounting registers.

The chief accountant, together with the head of the enterprise, signs documents that serve as the basis for the acceptance and issuance of goods and materials and cash, as well as settlement, credit and financial obligations. Responsibility for the timely and conscientious execution of documents, for the reliability of the data contained in the documents lies with the persons who prepared and sign the documents.

The right to sign the first persons during their absence is the chief engineer of the enterprise.

At this enterprise, accounting for labor and wages is maintained using the program "1C: Enterprise", "1C: Salary and Personnel". The program allows you to: calculate and calculate payroll for each employee; keep a time sheet, the ability to take into account the evening, night overtime work of employees; maintain personnel records, monitor the admission and dismissal of employees, their movement in accordance with the staffing of the enterprise; calculate all types of taxes and deductions to off-budget funds provided for by law, both for employees and for the enterprise as a whole.

Table 1 Key indicators of financial and economic activity of LLC "" for 2010-2011

No. p/p Indicators 2010 2011 Absol. deviation. Growth rate1 Revenue from the sale of goods, products, works thousand rubles 1515502437999224960.92 Cost of goods sold, thousand rubles 1367332259698923665.53 Gross profit, thousand rubles 1481717830301320.34 Selling expenses, thousand rubles ----5 ths. rub. RUB thousand31712726-445-1410Current income tax and other payments to the budget, RUB thousand----11Net profit, RUB thousand 22.813Deferred tax liabilities, thousand rubles ----14Average headcount, people 1802284826.615Labor productivity per employee, thousand rubles 843106922626.816Employee profitability, rubles/person funds thousand rubles 15591.515550-41.5-0.2618 Return on assets of fixed production assets, rubles / rub. 19.57%0.20%20 Capital intensity, rub./rub.-135985.5-228249-92263.567.821Average balance of accounts receivable, thousand rubles21885.5314329546.543.622Average balance of accounts payable, thousand rubles99731, 51085968864.58.923 Average annual value of total assets, thousand rubles 3988949690980124.624 2426 Payback, % 90.292.72.50.02727 Material costs, thousand rubles 1017111806967898577.628 Material return, rub./rub. material costs, rub./rub. 0.020.01-0.01-5031 current assets (duration of one turnover), in days5851-7-1234 Working capital turnover ratio, number of turnovers for the period.

The calculation given in table 1 shows that in 2011, in comparison with 2010, Belregionteploenergo LLC experienced an increase in revenue from sales of products by 92,249 thousand rubles. (+60.9%) at the same time the cost of production increases by 89236 (+65.3%).

The increase in gross output is 3013 (+20.3%). Profit from sales increased by 721 thousand rubles. (+15.9%) due to an increase in management expenses (+2292 thousand rubles)

Profit before tax decreased by 445 thousand rubles, net profit decreased by 255 thousand rubles. due to a decrease in the amount of other operating and non-operating income (-844 thousand rubles), as well as a decrease in the amount of deferred tax assets (-190 thousand rubles)

Labor productivity increased by 226 thousand rubles per person. thanks to the proceeds from the sale of products.

The increase in capital productivity and fixed production assets is 5.96 rubles / rub.

Due to the increase in revenue from the sale of products, it means that the available funds were used quite effectively

Table 2. Let's study the indicators of the effectiveness of the use of the wage fund. Efficiency indicators of the use of the payroll fund at Belregionteploenergo LLC for 2010-2011

Item No. Indicators 2010 2011 Absolute deviation 4.65.61.06 The amount of gross profit per ruble of wages, rubles/ruble 0.450.41-0.047 The amount of net profit of wages, rubles/ruble 0.070.05-0.02

Conclusion: The calculation given in Table 2 shows the efficiency of using the payroll fund at Belregionteploenergo LLC in 2011 compared to 2010. The increase in the payroll fund is 10,439 thousand rubles, the indicators of production of marketable products per ruble of wages is 1.0 rub./rub..Thus, production volumes grew at a faster pace than the wage fund.

Let's study the dynamics of the average annual salary.

Table3. Dynamics of the average annual salary at Belregionteploenergo LLC for the period 2010-2011

Item No. Indicators 20102011 Absolute deviation Relative deviation Line columns 123451 Wage fund, thousand rubles 32904433431043931.72

Conclusion: The calculation given in table 3 shows that at Belregionteploenergo LLC

In 2011, compared to 2010, the average annual salary increased by 7.3 thousand rubles per person. (+ 4.0%) the reason for this was the increase in the wage fund (+ 10,439 thousand rubles)

Let us study the indicators of the ratio of the growth rates of the average annual wage and output.

Table 4. The ratio of the growth rate of the average annual wage and output at LLC "Belregionteploenergo" in 2010 compared to 2011

Indicators20102011Absolute deviationGrowth rateCommodity output1515502437999224960.8Number of people1802284826.6Output per worker thous. X X X 0.15

Conclusion: The calculation given in table 4 shows that in 2011, in comparison with 2010, the output of 1 employee at Belregionteploenergo LLC increased by 25.9%.

The increase in the average annual wage is 4.0%, the ratio of these indicators is 0.15%

Thus, one of the basic economic laws, about the faster growth of production labor compared to the growth of wages, was not violated.

The payroll was in line with additional economic indicators and was used quite effectively.

3. Accounting for labor and wages using computer technology

3.1 The need to use a computer in the payroll process

Payroll accounting becomes very difficult, since in addition to a large number of wage contracts, all kinds of deviations and taxes, there are also unforeseen, but necessary sub-contracts that may require changes in the estimate and, accordingly, the wage fund and bonus fund. With manual accounting, labor costs reach very large sizes. Accountants are overworked, which can lead to serious errors and affect the work of other departments. Under such conditions, operational planning and effective management of the enterprise suffer. The use of an integrated accounting system allows you to solve many problems:

1.Control the information being processed and detect errors in a timely manner, many of which are already determined during data entry.

2.The program allows you to comply with changes in Russian legislation and promptly make the necessary changes to documents and generate reports on time.

.Purchasing a computer makes it easier for accounting staff to control cash flows and quickly obtain the necessary information.

.All components must be combined into a single local network, which will allow maintaining a single database information. It is modern to back up databases. Each user of accounting information in the organization will be able to access the information available to him for work.

3.2 Overview of existing programs

Currently, there are a lot of different programs of tools for automating accounting.

Almost all of them offer a standard set of tools to facilitate the work of an accountant.

Programs allow you to automate the following areas of accounting:

bank, cash desk

· fixed and intangible assets;

· accounting of inventory items;

currency accounting;

· accounting for products and services rendered;

· settlements with organizations;

· settlement with accountable persons;

· payroll calculations;

· settlements with the budget and off-budget funds.

In addition, some programs allow you to keep inventory records within the framework of accounting.

There are programs that provide automation not only for accounting, but also for smooth economic activity, trade and other areas of activity.

The enterprise LLC "Belregionteploenergo" today is not computerized, and therefore I propose to consider in this thesis work four popular accounting automation programs "1C: Accounting 8.0", "1C: Enterprise 8.0", "Info-Accountant", Program "1C: Salary and personnel". This development will be more convenient for accounting, labor and wages at the enterprise.

Accounting in programs is based on the registration of initial data,

Accounting entries generated by business transactions. In order for the economic activity of the enterprise to be fully reflected, it is necessary to make all postings to the program, which can be done in different ways:

·manually;

· using the so-called typical transactions, in which each transaction corresponds to a group of transactions, and the amounts of some transactions can be calculated automatically (payroll, currency purchase). This will simplify the entry of a large number of standard postings.

All the programs under consideration allow you to keep both synthetic accounting and analytical accounting (in quantitative or sum terms).

The next obligatory moment in accounting is reporting.

In typical configurations, standard accounting firms are provided, configured and ready for use.

Production reporting forms can be customized by the accountant or programmer.

Program "1C: Accounting 8.0"

With the help of "1C: Accounting 8.0" you can keep accounting and tax records of the economic activities of several organizations. Accounting for each organization can be kept in a separate infobase. At the same time, "1C: Accounting 8.0" provides the ability to maintain accounting and tax accounting for several organizations in a common information base. This will be convenient in a situation where the economic activities of these organizations are closely interconnected: at the same time, in the current work, you can use common lists of goods, contractors (business partners), employees, own warehouses, etc., and form mandatory reporting separately.

Thanks to the ability to keep records of the activities of several organizations in a single information base, the configuration can be used both in small organizations and in holdings with a complex organizational structure.

Accounting for inventories

Accounting for goods, materials and finished products is implemented in accordance with PBU 5/01 "Accounting for inventories" and guidelines for its application. In accordance with the accounting policy of the organization, the following methods of assessing the inventory are supported:

· at an average cost;

· at the cost of the first acquisition of inventories (FIFO method);

· at the cost of the latest acquisition of inventories (LIFO method).

Inventory control

Inventory accounting accounts can keep records of storage locations (warehouses). Warehouse accounting can be both quantitative and quantitative-sum. In the first case, the valuation of goods and materials for the purposes of accounting and tax accounting does not depend on which warehouse they leave. Warehouse accounting can be disabled if it is not needed.

In "1C: Accounting 8.0" inventory data is recorded, which are automatically verified with accounting data. On the basis of the inventory, the identification of surpluses and the write-off of shortages are reflected.

Accounting for trade operations

Automated accounting of operations for the receipt and sale of goods and services.

When selling goods, invoices for payment are issued, invoices and invoices are issued. All wholesale trade transactions are accounted for in the context of contracts with buyers and suppliers.

For imported goods, data on the country of origin and the number of the cargo customs declaration are taken into account.

For retail, technologies for working with both automated and non-automated outlets are supported.

Reflection of returns of goods from the buyer and the supplier is automated.

The specifics of taxation of such transactions and settlements with suppliers and buyers are taken into account.

Several types of prices can be used in "1C: Accounting 8.0", for example: "Wholesale", "Small wholesale", "Retail", "Purchasing", etc. This simplifies the reflection of incoming and outgoing transactions.

VAT accounting

For the purposes of VAT accounting, methods for determining revenue "by shipment" and "by payment" are supported. The Purchase Book and the Sales Book are generated automatically.

Automated VAT accounting for purchased goods sold using the 0% VAT rate. It is possible to distribute the amounts of VAT presented by suppliers of acquired valuables, in accordance with Art. 170 of the Tax Code of the Russian Federation on sales transactions subject to VAT and exempt from VAT.

Simplified taxation system

Accounting for the simplified taxation system (STS) is implemented on a separate chart of accounts. The book of accounting for income and expenses is generated automatically.

Organizations applying the simplified tax system can use as an object of taxation:

· Income;

· Income less expenses.

· Accounting for activities subject to a single tax on imputed income

· Closing operations of the month

· Scheduled operations performed at the end of the month are automated, including currency revaluation, write-off of deferred expenses, determination of financial results, and others.

· Standard Accounting Reports The "Enterprise Accounting" configuration includes a set of standard reports designed to analyze data on balances and turnovers of accounts and postings in various sections. Among them are the balance sheet, chess sheet, account balance sheet, account turnover, account card, account analysis, subconto analysis.

Program "1C: Enterprise 8.0"

The 1C: Enterprise 8.0 software system includes a platform and application solutions developed on its basis for automating the activities of organizations and individuals. The platform itself is not a software product for use by end users, who usually work with one of the many application solutions (configurations) developed on this platform. This approach allows you to automate various activities using a single technological platform.

The flexibility of the platform allows you to use "1C: Enterprise 8.0" in a wide variety of areas:

· automation of production and trade enterprises, budgetary and financial organizations, service enterprises, etc.

· support for operational management of the enterprise;

· automation of organizational and economic activities;

· bookkeeping with several charts of accounts and arbitrary accounting measurements, regulated reporting;

· ample opportunities for management accounting and analytical reporting, support for multi-currency accounting;

· solving problems of planning, budgeting and financial analysis;

· payroll and personnel management;

· other areas of application.

Powerful reporting and printable tools provide a wide range of design and interactive work:

· intellectual construction of hierarchical, multidimensional and cross-reports;

· obtaining any analytical data with arbitrary customization by the user without changing the applied solution;

· grouping and interpretation in reports, detailing and aggregation of information;

· pivot tables for the analysis of multidimensional data, dynamic change in the structure of the report;

· different types of charts for graphical presentation of economic information.

The 1C:Enterprise 8.0 system provides scalability of applied solutions, ranging from the simplest single-user programs to multi-user and multifunctional complex solutions:

· single user option for use in small organizations or at home;

· file version for multi-user operation, providing ease of installation and operation;

· client-server version of work based on a three-tier architecture using the 1C: Enterprise 8.0 server and Microsoft SQL ServerTM. Provides reliable storage and efficient data processing with simultaneous work of a large number of users.

The 1C: Enterprise 8.0 system is an open system. An opportunity is provided for integration with almost any external programs and equipment based on generally recognized open standards and data transfer protocols.

The 1C:Enterprise 8.0 system has a whole set of tools with which you can:

· create, process and exchange data of various formats;

· access all objects of the 1C: Enterprise 8.0 system that implement its functionality;

· support various exchange protocols;

· maintain standards of interaction with other subsystems;

· own internet solutions.

Program "INFO - Accountant"

LLC Info-Accountant (Founder - Institute of Informatics Problems of the Russian Academy of Sciences) is the developer of the Info-Accountant program.

The Info-Accountant program is an accounting automation program for enterprises of various forms of ownership. It is intended for corporate accountants and other employees involved in the automation of various areas of accounting.

Ready for you at any time:

1. balance with all applications
2. turnover sheet
3. main book
4. statements of analytical accounting for accounts
5. order journals and statements to them, checkerboard
6. various information and references
7. analysis of financial activity with the construction of graphs and charts

You just need to enter business transactions - the program will do the rest.

In the network version, several people can work with the business journal at the same time. Changes made from one computer are immediately reflected on all other computers.

The network version linked to a computer works only on the computer on which it was installed from distribution diskettes. The version with the key will work if a network key is installed on one of the computers in the network. It will not stop working after you upgrade your computer. You can update the version with the key over the network without using installation diskettes.

The standard version is designed for five jobs. For small and medium-sized businesses, this is usually quite enough.

If you want to install the program on more computers, you can pay extra and get additional jobs.

The program allows you to comprehensively automate the work of accounting - fixed assets, accounting, inventory accounting (warehouse), trade. From invoice to balance. Designed for small and medium enterprises of any form of ownership. It features a user-friendly interface, easy to learn, does not require maintenance.

All program functions are implemented in one module. The program can be operated in network mode, with any number of jobs.

The program allows you to constantly work with any billing period. There are no concepts: close the year, end the month.

Balance accounts and sub-accounts are easily added and adjusted by the user.

The program is much better than others in organizing a system for recording sales by payment., automatically keeps records of paid invoices, issues reports in the context of each balance sheet account, paid or unpaid goods, for any arbitrary sample of buyers and suppliers, for any of the 5 levels of placement of inventory values.

An object of fixed assets can consist of any number of components, each of which is subject to a separate depreciation charge.

The general ledger, balance sheet, order journals, sales and purchase journals, balance sheet, tax return and other reporting documents are automatically calculated. Revenues from the sale of goods, sales on the balance of goods are calculated, labels (price tags) are printed, and much more. It is possible to customize output documents, print in DOS and (or) Windows modes, export output documents to EXCEL, individually assign rights to correct information for each accountant. And all this is an order of magnitude simpler and clearer than that of expensive analogues.

Program "1C: Salary and Personnel"

The accounting automation system "1C: Salary + Personnel" is used to keep records of employees of the enterprise and accrue and record labor costs.

Directories: Normative and reference information that is used when working with the program is stored in directories. Information is entered into the directories by the user in the process of working with the program. However, some guides are supplied already filled with the necessary information. For example, the reference book "Single social tax rates" already contains up-to-date data for calculating the UST separately for each fund.

All directories can be classified as follows:

· Basic directories are directories that are designed to store homogeneous objects. There are many such directories in the system.

· Additional directories are directories that practically do not differ from the main ones. Their only difference is that in some modes of the program they cannot be filled (or they are not available). These are directories: chart of accounts, subconto types, subconto values, work schedules.

· Reference books - classifiers are reference books that are compiled in accordance with regulatory documents. They also represent lists of homogeneous objects, their loading is performed by special processing or at the initial start of the program. Examples of such directories are: types of income, types of deductions, and so on.

· Address - classifiers are a set of directories containing information that is used when entering various addresses.

· Service - directories - these directories do not just contain lists of homogeneous objects for their subsequent use, they contain, more often, reference and regulatory information that is used in various calculation algorithms - these are the rates of the unified social tax, a single tariff scale and so on.

Documents: Registration of changes in data on employees and settlement data: - payment of salaries, maintenance of depositors, calculations for sick leave and vacations, movement of employees is carried out using documents.

Document journals: To work with documents (entering new documents, viewing and editing previously entered documents, marking documents for deletion), document journals are used. Each journal allows you to work with documents related to one of the sections: accrual orders, deduction orders, deviations, personnel orders. In addition, the program has a general document journal that allows you to work with all documents, regardless of whether they belong to specific accounting sections.

Calculation journals: To reflect the facts of accruals, deductions affecting the employee's salary, the Salary calculation journal is used. The settlement journal is a means of maintaining settlement acts for specific accounting objects. There are two calculation journals in the system - Calculation journal "Salary" and calculation journal "Taxes". In these payroll journals, the accounting objects are employees. That is, any entry in the settlement journal refers to one and only one element of the "Employees" directory.

When posting a document, an entry appears in the settlement journal with a zero result. The result becomes non-zero after the records are calculated. Calculation can be made for one record, for the employee as a whole, or for one document. To do this, use the corresponding buttons on the panel of the calculation log. In addition, there is a scheduled processing that performs the calculation for all employees. You can call it from the menu item "Regulations / Payroll". A calculated entry can be distinguished from an uncalculated entry by the pictogram.

During the year, on a monthly basis, the enterprise pays advance payments on the UST, when calculating the amounts of which, the amounts of advance payments accrued earlier in the current year are taken into account. Therefore, the amounts of accrued advance payments for UST are stored in a special calculation journal "Taxes". The journal of calculations "Taxes" has a period coinciding with the tax period of the unified social tax - a year. In order for records of an employee to be included in this journal, it is necessary to enter the document “Taxes with payroll”. This journal stores the amounts of accrued monthly advance payments for UST for each fund separately. This allows during the tax period (that is, the whole year) to calculate the UST for any reporting month, for example, for the last month, without being tied to the current payroll period.

Reports: To obtain summary information in various sections, the program uses reports. To access most reports of a typical configuration, use the menu items "Reports" of the main menu of the program, as well as buttons in the document dialog. Reports are divided into two types: standard and custom.

Standard reports in a typical configuration are: tax card, income statement, questionnaire for the Pension Fund of the Russian Federation, individual information about the insured person, individual card for UST, calculation of advance payments for UST, payroll T-51, payroll: T-53 , T-49, F-389, F-49, report card T-13 and others.

Arbitrary reports in a typical configuration are various personnel reports, various lists with data on employees and results of calculations. The formation of arbitrary lists with data on employees and calculation results is carried out using the print assistant.

3.3 Accounting for labor and wages at the enterprise LLC "Belregionteploenergo" and methods for its improvement

At the enterprise LLC "Belregionteploenergo" accounting of wages in an automated way

The accounting department of this organization uses the program "1C: Enterprise 8.0" and the auxiliary program "Consultant Plus". All accounting computers are interconnected by means of a local network.

The enterprise "Belgorod Dairy Plant" is profitable, respectively, the management can systematically automate both the enterprise as a whole and the accounting department separately. Since accounting uses specific software that cannot be applied in other departments.

At the moment, the company has achieved the following successes in accounting automation:

1.Purchased new computer equipment.

2.Purchased licensed software: "1C: Accounting 8.0" and SPS "Garant".

.Employees of the accounting department were trained to work with the new software.

.All computers of the enterprise are connected in a single local area network.

As a result, we can say that the company has reached a good level of automation.

As a result of automation, the process of processing accounting information is improved and accelerated, and the level of organization management is increased.

In this case, the Belgorod Dairy Plant JSC should be recommended to maintain the results achieved by constantly updating the software.

The peculiarity of conducting individual accounting operations in organizations of various profiles is so great that there is not and cannot be a computer program that could satisfy all the necessary needs. This is not possible in modern Russian conditions, with unsettled legislation, when tax rates and methods for calculating certain indicators change every now and then by various regulations. It is impossible to lay down all variants of calculations in a computer program in advance. In this situation, almost all developers of programs for automating accounting are forced to provide the user with software configuration tools, the use of which would make it possible to adapt them to their own accounting specifics and reconfigure them when legislation changes.

Accounting programs, especially 1C: Salary and Personnel, have such capabilities to a sufficient extent.

The presence of powerful tools allows you to flexibly adapt programs to automatically perform mass calculations, depending both on the specifics of a particular section of accounting, and on the characteristics of the accounting policy of the enterprise. At the same time, these tools not only make it possible to change individual parameters, such as codes of accounts, subaccounts, analytical accounts, their names, tax rates, and the like, but also allow you to describe and modify the rules for performing calculations.

The company's policy is such that, by purchasing a licensed version of the program from an official representative, the user can conclude an agreement for the implementation and maintenance of the program, that is, a qualified specialist will come to the enterprise as needed. A qualified specialist will help you set up the program, train employees and advise if you have questions, install updates.

Accounting for labor and wages is a complex and time-consuming accounting task. Therefore, for organizations with different systems of remuneration, as well as with a small number of employees, it is advisable to keep records of labor and wages in the special program "1C: Salary and Personnel", which is part of the program system "1C: Enterprise".

Conclusion

As a result of undergraduate practice and the completion of the thesis, an attempt was made to analyze the accounting at the enterprise LLC "Belregionteploenergo" and compare with the theoretical aspects outlined in the educational and methodological literature.

The first chapter covered:

· Types, forms and systems of remuneration, the procedure for its calculation;

· Documents on accounting of personnel, labor and its payment;

· Accounting for deductions from wages;

· Accounting for social insurance and security payments;

· Documentation of work and payment under civil law contracts;

· Synthetic and analytical accounting of wages.

The second chapter describes the history of the establishment of the enterprise, the structure of the enterprise and the accounting department of Belregionteploenergo LLC. In the process of passing the undergraduate practice, practical materials on accounting for labor and wages were studied, an economic analysis of the main indicators was carried out.

The third chapter describes accounting programs designed for accounting, which are necessary for accounting automation.

When writing the thesis, various methods and techniques of research, observation, comparison, study of the current practice of accounting, familiarization with the regulatory framework were used.

In order to ensure the interest of employees as a result of the activities of the enterprise, it is recommended:

· to form wages, use the coefficient from the actual profit received for the reporting period;

· the administration of the enterprise needs to organize advertising on the services of the enterprise in a timely manner in order to increase the demand for its services;

· at the enterprise, implement the developments of "1C: Enterprise", the necessary configurations in all areas of work.

Thus, the implementation of the above recommendations in practice will improve the quality of accounting work on labor and wages.

All the goals set in the thesis were achieved in full.

Bibliography

1. Regulation on accounting and financial reporting in the Russian Federation (Order of the Ministry of Finance of the Russian Federation dated March 26, 2009 No. 26n - these changes come into force on January 1, 2010).

2. Chart of accounts (Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n; as amended on May 7, 2003 No. 38N, September 18, 2006 No. 115n).

Regulation on accounting "Accounting for inventories" PBU 5/01 (order of the Ministry of Finance of the Russian Federation dated November 27, 2009 No. 156n, dated March 26, 2009 No. 26n - these changes come into force on January 1, 2010).

.“On the Forms of Accounting Statements of an Organization” (Order of the Ministry of Finance of the Russian Federation dated January 13, 2010 No. 4n with amendments and additions).

Guidelines for the inventory of property and financial circumstances (approved by order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49).

Babaev Yu.A. "Accounting" - M; 2010.

Babaeva Yu.A. "Accounting financial accounting" - M; 2009.

Gomola A.I., Kirillov V.E., Kirillov S.V. "Accounting" - M; 2010.

Dzhalchinov D.L. journal "Accounting" - M; №23/2009

Kozlova E.P., Babchenko T.N., Galanina E.N. "Accounting in organizations" - M; "Finance and statistics"; 2009.

Kondrakov N.P. "Accounting" - M; 2009.

Lytneva N.A., Malyavkina L.I., Fedorova T.V. "Accounting" - M; 2010.

Posherstnik N.V. "Accounting: educational and practical guide" - C-P; 2011.

14. Smirnova A.V. journal “Accounting. Release of finished products - M; No. 16/2009.

15. Sotnikova L.V. journal “Accounting. Rules for maintaining primary accounting for organizations "- M; No. 20/2009.

16. Textbook / Under. ed. P.S. Armless. - M.: "Accounting", 2009.

17. Kondrakov N.P. "Accounting". - M.: Infra - M., 2010.

Makarov V.G. "Accounting Theory". - M.: Finance and statistics,

Needles B.I. etc. "Principles of Accounting". - M.: Finance and statistics, 2009.

Plan and correspondence of accounting accounts: Methodological guide / Ruk. ed. coll. A.S. Bakaev. - M.: Invest-Fund, 2010.

Hendriksen E.S., Breda van M.F. "Accounting Theory". - M.: Finance and statistics, 2011.

22. Kovalev V.V., Volkova O.N. "Analysis of the economic activity of the organization." - M., Prospekt, 2009.

23. Vakhrushina M.A. Accounting management accounting: Textbook. Moscow: Omega-L, 2009.

Kaverina O.D. Management Accounting. - M.: Finance and statistics, 2010.

Karpova T.V. Fundamentals of management accounting. Textbook. - M.: UNITI, 2009.

Hendriksen E.S, Van Breda M.F. "Accounting Theory". - M.: Finance and statistics, 2011.

Horngren Ch.T., Foster J. "Accounting": a managerial aspect / Ed. Sokolova Ya.V. - M.: Finance and statistics, 2009.

Vrublevsky N.D. "Accounting management accounting": textbook. for universities. - M.: Accounting, 2009.

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In organizations with employees, accounting records of labor and wages are always kept, because employees are entitled to remuneration for work, which is formed in accordance with the Labor Code (Article 129):

At the end of each month, the salary for the full month is calculated. It consists of the amount of time worked, which is recorded in the organization in the time sheet in the form T-12 or T-13. If the salary of a piece worker is calculated, then the data from the primary documents - orders, statements, acts of work performed and waybills are taken into account. In accounting, payroll is fixed by posting D20 (08, 23, 26, 44) and K70, and payments - D70 and K51 (50).

The choice of the account, on the debit of which the accounting of settlements with personnel takes place, depends on where the employee works, for example, when we select account 20, then the salary is calculated at the main production, if the debit is account 26, then the calculation of administrative and managerial personnel ( secretary, accountant, lawyer, etc.). When account 44 is in the debit, payment is made to employees involved in the sale of products. This division is required for the correct formation of the cost of sales, as well as the formation of other expenses of the company, not for the main activity.

After the organization has accrued wages, it is required to withhold personal income tax and make posting D70 - K68. If there are any other deductions, then they must also be carried out.

The employee receives the amount in his hands minus personal income tax, advance payment received and other deductions, if any (alimony, for example).

Accounting for personnel settlements: an example

The grounds for deductions from wages are strictly prescribed in the Labor Code of the Russian Federation; amounts owed to the employer may be withheld, for example, when an advance was previously issued and was not worked out, when compensating for damage received by the employer through the fault of the employee, when the amounts accounted for are not returned, or when receiving a loan from employer. The employee must not dispute the amount of deductions, and must also pass a one-month period for voluntary payment of the debt. For example, the salary of an employee of the administrative and economic department is 32,000 rubles, a previously issued loan in the amount of 5,000 rubles is withheld from it, while we make the following entries:

D26 and K70 - 32,000 rubles (salary accrued);

D70 and K68 - 4160 rubles (withheld by personal income tax);

D70 and K73.1 - 5,000 rubles (loan amount withheld).

There are mandatory deductions when an employee has debts to the state, for example, for taxes, as well as to third parties (for alimony). As a general rule, deductions cannot be more than 20% of the salary, but if the deduction is provided for by law, then the amount can be increased to 50%, and in some cases up to 70% (for example, when child support is withheld or harm caused to health is compensated another person).

The accounting of wages at the enterprise after the payment of funds to employees will be reflected in the following entry: for debit 70 and credit 50 (51). After the payments made, it is necessary to accrue insurance premiums for the entire amount of the salary (including personal income tax and deductions).

Accounting for payroll calculations for insurance contributions to funds, namely: in the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Health Insurance Fund, is kept on special sub-accounts that are opened to account 69 “Calculations for social insurance and security”, for example, 69.1 “Calculations for social insurance”, 69.2. "Settlements in the FIU". If necessary, sub-accounts of the following order are opened, for example, 69-1-1 “Settlements with the Social Insurance Fund for insurance premiums”.

The accrual of insurance premiums is reflected in the following entries: D 20 (23, 25, 26, 44) - K 69.1 (2, 3). For example, the company paid a salary to production workers in the amount of 20,000 rubles, while accounting for wages in accounting is carried out as follows:

D20 - K70 - 20,000 rubles. - fixed payroll;

D20 - K69.1.1 - 580 rubles. (20,000 rubles × 2.9%) - accrued contributions to the FSS are reflected;

D20 - K69.3.1 - 1,020 rubles. (20,000 rubles × 5.1%) - contributions to the MHIF are reflected;

D20 - 69-2 - 4,400 rubles. (20,000 rubles × 22%) - contributions to the Pension Fund have been accrued.

All accrued wages (including personal income tax and other deductions) are taken into account in expenses under the regular taxation system on the last day of the month. Simplifiers can take into account the salary without personal income tax on the day of payment to its employees, and the personal income tax itself - on the day it is transferred to the budget.

Employment is formalized by an order (instruction) of the administration of the enterprise, which is announced to the employee against receipt. An order (instruction) is issued on the basis of a written labor agreement (contract). The actual admission to work is considered to be the conclusion of an employment contract with the employee, regardless of whether the employment was formalized properly or not.

An employment contract (contract) is an agreement between a worker and an enterprise, according to which the worker undertakes to perform work in a certain specialty, qualification or position subject to internal labor regulations, and the enterprise undertakes to pay wages to the worker and ensure working conditions provided for by labor legislation, collective contract and agreement of the parties.

In the accounting department of the enterprise, on the basis of the Personal Card, the Personal Account of the employee is opened (forms No. T-54 and No. T 54a). The time worked is reflected in the time sheet (form No. T-13), while in the context of each employee, the following is indicated:

Hours of work - fixed time, overtime;

Opening hours at night (from 21:00 to 9:00 in the morning);

Working hours on weekends and holidays;

Time not worked due to the employee being in the next or

study leave or in connection with the performance of public duties;

Absence with the permission of the administration, due to illness, absenteeism, etc.

The time sheet is submitted to the accounting department to calculate the employee's wages.

The organization of wages is based on the internal tariff system. When regulating working hours, the enterprise proceeds from the fact that the duration of work cannot exceed 40 hours per week, established by law.

In accordance with the law, all employees of TD Melnitsa LLC are provided with annual leave while maintaining their place of work (position) and average earnings. The basis is the order (instruction) of the head to grant leave, which contains all the necessary information for calculating vacation amounts and deductions.

Upon termination of an employment agreement (contract), employees are paid severance pay in the amount of at least a week's average earnings. It is drawn up by an order (instruction) on the termination of the employment contract signed by the director of the enterprise, which indicates the reason, grounds and date of dismissal.

To record working hours, as well as to control the number of employees at the enterprise, a time sheet is kept, on the basis of which wages are calculated in the payroll.

Accrual at piece rates for a specifically performed amount of work is performed in the order. The outfits are usually issued before the start of work and serve as a task indicating one or more performers.

On the basis of the payroll, a payroll is compiled and on the eve of the established day of payment of wages at the enterprise is transferred to the cashier.

Documents on the accounting of the working time of employees are received by the accounting department, after which they are grouped in order to determine the total monthly earnings of each employee and the total wage fund for the company.

The main summary document for calculating wages is the payroll. The basis for the preparation of the payroll are the following primary documents:

Timesheet for the use of working time;

References-calculations for certain types of additional payments, amounts of additional wages and temporary disability benefits;

Writs of execution and applications of employees for various deductions and deductions from wages;

Pay slips or cash vouchers for issued advances.

The payroll of the enterprise indicates indicators related to the issuance of wages to the hands:

Full name 0., amount to be issued, receipt for receipt.

Employees receive wages at the cash desk of the enterprise.

There are strict deadlines for paying wages from the cash desk - three days from the date of receipt of cash in a bank institution.

If wages are not received on time, then in the payroll against F.I.O. employee with a special stamp or by hand, the mark “deposited” is made, and the amounts not issued are called deposit.

On the front side of the payroll, the cashier makes a record of its closure. In this case, the amounts issued in cash and deposited wages are indicated. A register of unpaid wages is compiled for deposited amounts. The closed payroll and the register of unpaid wages are transferred by the cashier to the accounting department of the enterprise. After checking them, the accountant writes out an expense cash warrant for the amount of wages issued, draws up and transfers it to the cashier for compiling a cashier's report.

All wages not paid within the specified time period are subject to return to the settlement account of the enterprise. At the same time, the announcement for a cash contribution indicates that these are deposited amounts. The bank cannot use these amounts to pay off the debt of the enterprise or to make other payments, and is obliged to issue them at the first request of the enterprise.

The payment of vacation pay and calculation upon dismissal is drawn up either by an expense order or by a payroll.

All deductions from the salary of individuals working at an enterprise, institution, organization under an employment contract, work contract, part-time or performing one-time or casual work, depending on the grounds, can be divided into mandatory; at the initiative of the administration; made on the basis of written statements of employees.

The required ones include:

Personal income tax.

Deductions on writ of execution, inscriptions of notary offices and court decisions in favor of legal entities and individuals.

At the initiative of the administration:

For material damage caused to the enterprise;

Timely not returned amounts received under the report;

For an admitted marriage;

Interest-free loans not repaid on time;

The amount of overpaid wages;

For unworked days of vacation provided and paid in full upon dismissal of an employee before the end of the working year;

Advance payment made on account of wages owed.

Produced, on the basis of written statements of employees:

Alimony;

Credits, loans, loans issued to an employee;

Amounts for personal insurance;

To pay off obligations under subscription for shares;

The cost of products, works, services released to the employee;

Union dues.

Various deductions are made from the wages accrued to employees of the organization, which can be divided into two groups: mandatory and deductions at the initiative of the administration of the organization.

Mandatory deductions include personal income tax, deductions on writ of execution and inscriptions of notary offices in favor of legal entities and individuals. At the initiative of the administration, the following may be deducted: amounts overpaid due to accounting errors, amounts of compensation for material damage caused through the fault of an employee of the organization, deductions to pay off a loan received by an employee; the amount of the advance paid on account of the salary; for goods purchased on credit, etc. According to Article 138 of the Labor Code, the total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws, 50% of the wages due to the employee.

The tax withheld from wages is reflected in the posting

Debit 70 “Settlements with personnel for wages”; (Annex 25)

Credit 68 "Calculations on taxes and fees", sub-account "Calculations on personal income tax";

The transfer of tax to the budget is reflected in the posting:

Debit 68 "Calculations on taxes and fees", subaccount "Calculations on personal income tax"

Loan 51 "Settlement account".