home Accounting, auditing books Buhgaltersky Obl_k in the Budget Set - Geauga RT

Buhgaltersky Obl_k in the Budget Set - Geauga RT

4.7. The order of registration rozrahunkіv іz pratsіvnikami that viplata zarobіtnoї pay

Zarobіtna fee bіlshostі budgetary SET viplachuєtsya dvіchі on mіsyats: for Persha half mіsyatsya - an advance of 50% at rozmіrі zarobіtku for mіnusom sum podatkіv, nalezhnih utrimannya to the established procedure. For the other half mіsyatsya - factuality mіsyachny zarobіtok for virahuvannyam utriman advance the minutes.

On viplatu planned advance payment skladaєtsya platіzhna vіdomіst (p. 389 number). Vіdomіst skladaєtsya on ustanovі in tsіlomu abo for okremimi її structural pіdrozdіlami that mіstit takі rekvіziti: Personnel number pratsіvnika skin, prіzvische, іm'ya at batkovі, suma an advance in rozpiska otrimannі. For nayavnostі in okremih pratsіvnikіv nevihodіv on the robot in Persha half mіsyatsya postaє require zmenshiti scrip planned upfront. W tsієyu metoyu kerіvniki structural pіdrozdіlіv chi SET podayut to buhgalterії dovіdku stosovno zmіni planned advance payment (p. 420 number), in yakіy schodo skin pratsіvnika zaznachaєtsya Quantity dnіv nevihodіv usogo th through hvorobu zokrema.

For the other half mіsyatsya zarobіtna board, yak usually vidaєtsya for rozrahunkovo-platіzhnoyu vіdomіstyu (f. Number 49). In nіy vіdobrazhayutsya sumi narahovanoї zarobіtnoї pay for the kinds of payments, sumi utriman i virahuvan and takozh scrip to vidachі on hand for cutaneous personnel numbers i in tsіlomu for structural pіdrozdіlom chi install. Pіdstavoyu for skladannya rozrahunkovo-platіzhnih vіdomostey Je mandates about zarahuvannya, zvіlnennya th peremіschennya pratsіvnikіv vіdpovіdno to zatverdzhenih shtatіv i zarobіtnoї pay rates; s document and oblіku vіdpratsovanogo th hour virobіtku (tabelі oblіku vikoristannya robochem hour, dress, kartka oblіku virobіtku); lіkarnyanі leaflets rozrahunkovo-platіzhnі vіdomostі for mіsyats passed; vikonavchі Listi organіv vessels; doruchennya-zobov'yazannya item, prodanі have credit; platіzhnі vіdomostі to advance the vidachu that INSHI.

Pid hour skladannya Tsikh vіdomostey in buhgalterії vikoristovuyutsya tablitsі tariffs, rates podatkіv, dovіdniki s labor zakonodavstva that INSHI danі scho polegshuyut pіdrahunok zarobіtnoї pay, i utriman virahuvan s neї. W pratsіvnikami, SSMSC ydut in vіdpustku, rozrahunki zdіysnyuyutsya in zapistsі-rozrahunku f. Number 425, and nalezhna їm zarobіtna board viplachuєtsya for platіzhnoyu vіdomіstyu f. Number 389. Narahovanі, utrimanі that viplachenі sumi for tsimi vіdomostyami vklyuchayutsya in rozrahunkovo-platіzhnu vіdomіst for precisely mіsyats. When tsomu in stovptsі "amount to vidachі" robitsya dash and viplachenі sumi zapisuyutsya vіdpovіdnim for personnel numbers in stovptsі "Viplati in mіzhrozrahunkovy perіod".

Platіzhnі, rozrahunkovo-platіzhnі vіdomostі pіdpisuyut pratsіvniki, SSMSC sklali th perevіrili їh. On titulnіy storіntsі robitsya napis scho dozvolyaє vidachu gotіvki s kasi for pіdpisom kerіvnika second place the head accountant s zaznachennyam line viplati zarobіtnoї pay that zagalnoї sumi, nalezhnoї to viplati.

In tsentralіzovanih buhgalterіyah platіzhnі that rozrahunkovo-platіzhnі vіdomostі skladayutsya rozdіlno for cutaneous obslugovuyuchoyu install. Vіdomostі pіdpisuyut kerіvnik obslugovuyuchoї Install, kerіvnik groupies oblіku i skladach, pіslya chogo robitsya dozvolyayuchy napis on viplatu zarobіtnoї pay for pіdpisom kerіvnika determine under yakіy target tsentralіzovanu buhgalterіyu, i head accountant.

Obl_k zarobіtnoї pay th vіdpovіdnih rozrahunkіv Je naybіlsh trudomіstkoyu dіlyankoyu oblіkovoї robots, and that practical access in all budgetary install tsya robot vikonuєtsya on personal komp'yuterah (PC). For Tsikh minds zmіnyuєtsya all tehnologіchny processes obroblennya oblіkovoї Informácie (Fig. 4.4).

Zarobіtna board vidaєtsya s kasi in tridenny termіn at zakіnchennі yakogo rozrahunkovo-platіzhna (platіzhna) vіdomіst zakrivaєtsya. In nіy navproti prіzvisch pratsіvnikіv, SSMSC not otrimali zarobіtnu fee Kathir put a stamp robit chi napis od hands "Deponovano" i skladaє reєstr deponovanih sum. In kіntsі vіdomostі Kathir robit napis about factuality viplachenu scrip zarobіtnoї pay that scrip, yak pіdlyagaє deponuvannyu, zvіryaє tsі sumi s zagalnim pіdsumkom vіdomostі that pіdpisuє її.

Pіslya retelnoї perevіrki vіdmіtok, zroblenih Kathir in platіzhnih i rozrahunkovo-platіzhnih vіdomostyah, i pіdrahunku Vidanov i deponovanih sum on viplachenі sumi zarobіtnoї pay skladaєtsya vidatkovy kasovy warrant yaky oformlyaєtsya in the established order in the first reєstruєtsya zhurnalі reєstratsії pributkovih i vidatkovih kasovih orderіv. On platіzhnih i rozrahunkovo-platіzhnih vіdomostyah prostavlyaєtsya date th number vidatkovogo kasovogo warrant for Yakima zdіysneno writedowns koshtіv in kasі.

Suma nevidanoї zarobіtnoї pay povertaєtsya on the production (reєstratsіyny) rakhunok the following day pіslya zakіnchennya termіnu viplati zarobіtnoї pay.

Deponovana zarobіtna vidaєtsya fee for orders vidatkovimi kasovimi chi deponentskimi kartka.

Fig. 4.4. Driving іnformatsіynoї modelі vikonannya rozrahunkіv іz zarobіtnoї pay

In the Budget Set praktikuyut viplatu zarobіtnoї pratsіvnikam pay via ATM (Fig. 4.5), vikoristovuyuchi nasampered debetovі plastikovі kartka, butt yakih shaping can Buti Cirrus Maestro, VISA Elestron. Zgіdno s ukladenim contract cutaneous pratsіvnikovі place the in the bank emіtentі vіdkrivaєtsya kartkovy rakhunok i vidaєtsya bankіvska kartka for Relief yakoї mozhna otrimuvati zarobіtnu fee that INSHI viplati to whether yaky hour for mіstseznahodzhennyam ATM, and takozh rozplachuvatisya item First Hotel in torgovelno-servіsnіy MEREZHI . Suma zarobіtnoї pay, scho nalezhit to viplati pratsіvnikam, pererahovuєtsya platіzhnim doruchennyam on transit bank rakhunok - s odnochasnim filed reєstru zarahuvannya on spetsіalnі kartkovі rahunki spіvrobіtnikіv install.

Fig. 4.5. Driving organіzatsії viplati zarobіtnoї pay through ATMs Debit Relief Plastic kartok:

1 - ukladannya agreement about nadannya poslug;

2 - ukladannya agreement about vіdkrittya kartkovogo rahunka;

3 - vigotovlennya plastikovoї kartka i prisvoєnnya PIN-code;

4 - pererahuvannya sumi zarobіtnoї pay for transit rakhunok bank;

5 - filed to the bank reєstru zarahuvannya on kartkovі rahunki pratsіvnikіv;

6 - rozpodіl koshtіv іz transit on kartkovі rahunki;

7 - operatsії transaktsії;

8 - vidacha klієntovі slіpa;

9 - vidacha pratsіvnikovі rozrahunkovogo sheet.

Such organіzatsіya viplati zarobіtnoї pay bagato in chomu zruchna for bankіv yak, so i for budget SET that їhnіh pratsіvnikіv (tab. 4.12).

Zgіdno Zi statte 115 KZoM Ukraine and takozh statte 24 Law of Ukraine "On payment pratsі" zarobіtna board viplachuєtsya pratsіvnikam regularly robochі dnі in line ustanovlenі collective agreement, ale not rіdshe dvoh razіv on mіsyats through promіzhok hour, scho not perevischuє 16 calendar dnіv . Yakscho day viplati zarobіtnoї pay pripadaє on vihіdny, Svyatkovyy chi nerobochy day zarobіtna board viplachuєtsya ranіshe. Law of Ukraine "About kompensatsіyu gromadyanam vtrati Chastain dohodіv in zv'yazku s torn down termіnіv їh viplati" viznacheno scho pіdpriєmstva, set th organіzatsії vsіh forms vlasnostі kompensuyut svoїm pratsіvnikam vtratu Chastain dohodіv in razі zatrimki viplati dohodіv one i bіlshe calendar months at. Byudzhetnі place the povinnі viplachuvati kompensatsіyu for rakhunok koshtіv vіdpovіdnogo budget.

table 4.12

PEREVAGI VIDACHІ ZAROBІTNOЇ pay through KARTKOVІ PLATІZHNІ system

Zgіdno Zi statte 35 Law of Ukraine "On payment pratsі" control dotrimannyam svoєchasnoї viplati zarobіtnoї pay zdіysnyuyut:

• Mіnіsterstvo pratsі that sotsіalnoї polіtiki Ukraine i yogo bodies;
• fіnansovі bodies;
• organic Derzhavnoї podatkovoї іnspektsії;
• profspіlki that INSHI bodies scho predstavlyayut Interests pratsіvnikіv.

Posadovі individuals SSMSC vinnі in nesvoєchasnіy viplatі zarobіtnoї pay, zgіdno s zakonodavstvom Ukraine shaping can Buti prityagnutі to admіnіstrativnoї that krimіnalnoї vіdpovіdalnostі