Kravchenko Olena, PhD (Economics), Associate Professor, Department of Accounting and Taxation, Educational and Research Institute of Business Technologies “UABS” Sumy State University, Sumy, Ukraine

ORCID ID: 0000-0001-5927-8814
e-mail: e.kravchenko@uabs.sumdu.edu.ua

Ovcharova Natalya, PhD (Economics), assistant professor of the Department of Accounting and taxation, Educational and Research Institute of Business Technologies “UABS” Sumy State University, Sumy, Ukraine Sumy State University, Sumy, Ukraine

ORCID ID: 0000-0002-8362-3283
e-mail: n.ovcharova@uabs.sumdu.edu.ua

Hovorun Irina, applicant for higher education of the first (bachelor level), Educational and Research Institute of Business Technologies “UABS” Sumy State University, Sumy, Ukraine

ORCID ID: 0000-0002-9909-1170
e-mail: govorun.irina@ukr.net

Features of Accounting of Salary in General Secondary Education Institutions

Abstract. The economic validity, correctness and timeliness of the calculation and payment of wages directly affect the level of work efficiency of employees of the budget sector. Therefore, issues related to the organization of payroll accounting are relevant and need further investigation.

Purpose. The purpose of the article is to reveal the theoretical and practical features of the organization of wage accounting in institutions of general secondary education and to determine the directions of improvement of this process.

Results. Timeliness and correctness of payroll is one of the most important areas of accounting in general secondary education. A wage rate system is used to calculate wages in general secondary education institutions. Issues of remuneration are governed by a number of regulations that affect both the accounting and the correct determination of the amount of salaries, allowances and other payments. Changes to labor law have been planned since 2020: teachers’ pay is tied to the subsistence level. However, these innovations have been postponed to 2021. To pay salaries to employees of educational institutions, its accrual is calculated: the calculation of earnings per month, taking into account the salary, various additional payments and allowances, bonuses, benefits, payment of holidays, including deductions Key elements of accounting policies for payroll can be grouped: general organizational and methodical. Proper organization of payroll provides a direct and direct correlation of income with the amount and quality of labor expended.

Conclusions. The main areas of improvement of payroll accounting in secondary education institutions are the development of appropriate accounting policies, the definition of the necessary accounting nomenclatures taking into account management needs, the formation of a single regulatory framework adapted to international requirements, ensuring accounting in a single high-quality accounting employees, updating accounting system and methods of preparation of documentation with use of modern information technology.

Keywords: salaries, accounting; accruals; secondary education institutions; employee benefits; accounting policies.

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