PRACTICAL ASPECTS OF CALCULATION AND ACCOUNTING OF THE MAIN AND ADDITIONAL SALARY IN THE TRADE

Ganchina Tatyana Aleksandrovna, teacher of the PAC of pre-university training and secondary vocational education, Ogarev Mordovia State University

Grishanova Anna Andreevna, student of the faculty of pre-university training and secondary vocational education, Ogarev Mordovia State University

Abstract

This article is devoted to the calculation and reflection in accounting of calculations on accrual of basic and additional wages. This issue is important both for employees of the organization and for employers in terms of planning labor costs as part of the cost price. The article provides practical examples from the economic activities of OPTAN LLC (Saransk city).

KEYWORDS: basic and additional wages, trade, vacation, temporary disability allowance, remuneration.

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