Accounting and documentation of leave and ensuring the payment of leave: organizational and methodological aspect

Autor: Selivanova, Natalіа M., Kirsanova, Viktoria V.
Jazyk: ukrajinština
Rok vydání: 2020
Předmět:
DOI: 10.5281/zenodo.4012507
Popis: The article considers the main types of leave and their duration, the sequence of granting and documenting leave to employees of the enterprise and the method of calculation, accounting and taxation of leave. The concept and economic essence of ensuring the payment of leave, the creation of which will contribute to the even distribution of costs for their payment between reporting periods. It is proposed to detail the accounting on sub-account 471 "Provision of vacation payments" in terms of analytical accounts by category of employees. Provisions of the Order on the accounting policy of the enterprise in the part of the account of formation and use of maintenance and carrying out its inventory are developed. For the documentation of accounting for the provision of leave payments, an Analytical Accounting Certificate was developed to determine the monthly amount of collateral and the Inventory Act to reflect the results of the inventory of collateral on the date of the annual report.
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Databáze: OpenAIRE
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