Features of accounting of labor and its payment (on the example of a commercial enterprise)
Many financial and business transactions are taken into account in enterprises, and one of the most important is payroll accounting. Its productivity also depends on the correctness and completeness of the use of all potential, as well as compliance with all rules and regulations of labor accounting. Short and strictly defined terms are allocated for the calculation of wages and the preparation of all necessary documentation. At the same time, the presence of many different factors that determine the amount of wages, accounting procedures, deductions, and so on, makes the calculation unique in each month. The purpose of the article is to study the current system of accounting for wages on the example of a commercial enterprise, which makes the information not theorized, but enriched with practical examples. In conclusion, recommendations are given for improving the accounting of wages.