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Buhgaltersky Obl_k - Sopko VV

B.3.4.3. Analіtichny Obl_k rozrahunkіv s pratsyuyuchimi

Rozrahunki s pratsyuyuchimi razі in manual mode obrobki dokumentіv bringing in rozrahunkovі vіdomostі number of typical forms of the P-50 i number P-52 abo rozrahunkovo-platіzhnі vіdomostі zgіdno s number of standard forms of the P-49.

Rozrahunkovі vіdomostі for zarobіtnoyu dress pratsyuyuchih for mіsyats skladayutsya s rozdіlіv "Narahuvannya zarobіtnoї pay", "Vіdrahovano, transferred, made, viplacheno", "Nalezhit the 1st of scrip to viplati".

Rozrahunkovo-platіzhnі vіdomostі vikonuyut podvіynu funktsіyu: for au-Perche, for їh Relief vikonuyutsya rozrahunki s pratsyuyuchimi, in another way, the stench Je Form analіtichnogo oblіku rahunka "Rozrahunki s Pay pratsі". Pokazniki tsogo rahunka vikoristovuyut takozh for zvіtnostі s pratsі.

Pіdstavoyu for viplati zarobіtnoї pay Mauger Buti rozrahunkovo-platіzhna vіdomіst in yak amended dodatkova Count "Rozpiska about obsession abo vіdmіtka vidachu about." Yakscho vidacha zarobіtnoї pay for the other half zvіtnogo mіsyatsya vіdmіchaєtsya in platіzhnih vіdomostyah, scho on cutaneous skladayutsya buhgalterієyu shop, vіddіlu then oderzhuvach rozpisuєtsya in platіzhnіy vіdomostі.

Ig sum zarobіtnoї pay, narahovanoї pratsyuyuchim, mozhut vikonuvatisya tіlki dozvolenі zakonodavstvom vіdrahuvannya, pributkovy podatok, alіmenti on vikonavchih sheets zgіdno s Holds vessels i admіnіstrativnih organіv, platezhі item, pridbanі on credit toscho.

Vіdrahuvannya for vikonavchimi vikonuyutsya sheets in accordance with the law.

Zarobіtna board pratsyuyuchim vidaєtsya protyagom mіsyatsya dvіchі (on deyakih pіdpriєmstvah in organіzatsіyah, set - once) viglyadі in advance - for Persha half mіsyatsya i residual rozrahunku - for the other.

Pіdstavoyu for vidachі zarobіtnoї pay Je rozrahunkovo-platіzhnі vіdomostі.

B.3.4.4. Obl_k zarobіtnoї pay in sistemі rahunkіv

Obl_k rozrahunkіv for zarobіtnoyu plateau leads to dvoh subrahunkah rahunka "Rozrahunki s Pay pratsі". In kreditі subrahunka -1 vіdobrazhaєtsya narahovana zarobіtna board, and kreditі subrahunka -2 - deponovana zarobіtna board. In debetі rahunka vіdobrazhayutsya OAO All vіdrahuvannya, pererahuvannya i viplati. Credit balance tsogo rahunka pokazuє zobov'yazannya pіdpriєmstva before pratsyuyuchimi on Pershe number skin for the following zvіtnim mіsyatsya.

Narahovana scrip zarobіtnoї pay vіdobrazhaєtsya buhgalterskim records in zalezhnostі od priynyatogo varіantu oblіku costs.

Yakscho pіdpriєmstvo vikoristovuє rahunki "Vitrati for Some of the elements" that will write such:

Purshia records.

Debit rahunka "Costs of pratsі"

Credit rahunka "Rozrahunki s Pay pratsі"

Other for loans "Expenses for payment pratsі" she debit rіznih rahunkіv costs dіyalnostі for priznachennyam.

Yakscho not pіdpriєmstvo vikoristovuє rakhunok "Costs of pratsі", then osnovі rozrobnoї tablitsі bude Taqiy records:

Debit rahunkіv rіznih costs dіyalnostі for nalezhnіstyu costs: "Basic virobnitstvo" - zarobіtna board robіtnikіv main virobnitstva;

"Dopomіzhnogo virobnitstva" - zarobіtna board robіtnikіv dopomіzhnogo virobnitstva;

"Zagalnovirobnichі vitrati" - zarobіtna board robіtnikіv, narahovana for doglyad, obslugovuvannya i Flow repair obladnannya tsehіv main virobnitstva, zarobіtna board іnzhenerno-tehnіchnih pratsіvnikіv, sluzhbovtsіv i obslugovuyuchogo tsehіv personnel;
"Admіnіstrativnі vitrati" - zarobіtna board admіnіstrativno-upravlіnskogo i obslugovuyuchogo zavodoupravlіnnya personnel;

"Obslugovuyuchі virobnitstva i Gospodarstwa" - zarobіtna board robіtnikіv zhitlovo and communal Gospodarstwa;

"Rozrahunok for strahuvannyam" - suma narahovanoї s Relief timchasovoї nepratsezdatnostі;

"Nerozpodіleny Prybutok" abo "Fondi ekonomіchnogo stimulyuvannya" - Sumi premіy, narahovanih for rakhunok koshtіv fund materіalnogo zaohochennya;

"Reserve the following vitrat i platezhіv" - Sumi vіdpusknih, narahovanih robіtnikam;

credit subrahunka "Rozrahunki s Pay pratsі".

Viplachenі sumi zarobіtnoї pay, premіy, Relief h timchasovoї nepratsezdatnostі, pensіy (pratsyuyuchim) deponovanі sumi toscho and takozh vіdrahuvannya podatkіv, platezhіv vikonavchimi documents for the first INSHI vіdrahuvannya, vstanovlenі zakonodavstvom, vіdobrazhayutsya such records:

Debit, subrahunok -1 "Rozrahunki on oplatі pratsі"

Credit rahunkіv "Casa" subrahunok -2 "Rozrahunki s depositors", "i podatkah Rozrahunki on payments", "Rozrahunki rіznimi s creditors", "Rozrahunki for іnshimi operatsіyami" (for vikonavchimi documents) i t. Іn.

Obl_k not otrimanoї svoєchasno zarobіtnoї pay. Svoєchasno not otrimanі sumi narahovanoї zarobіtnoї pay (through a failure to appear otrimuvachіv) pererahovuyutsya deponovanu zarobіtnu on board such records:

Debit subrahunka -1 "for Rozrahunki zarobіtnoyu pays"

Credit subrahunka -2 "Rozrahunki for depositors."

Otrimanі s bank groshі on vidachu zaznachenoї zarobіtnoї pay, ale not viplachenі vchasno, povertayutsya to the bank, KOTRA vidaє їh Zgoda for Perche vimogoyu pіdpriєmstva (organіzatsії).

Analіtichny Obl_k deponovanoї zarobіtnoї pay zdіysnyuєtsya in knizі (kartka) oblіku deponovanih sum abo bezposeredno in reєstrah not vidanoї zarobіtnoї pay, scho skladayutsya Kathir.

In razі vidachі dopomіzhnoї zarobіtnoї pay skladaєtsya TAKE event: Debit subrahunka -2 "Rozrahunki for depositors" that credit rahunka "Casa".