Sick leave accounting is maintained in accordance with the Instruction for the Application of the Chart of Accounts for Accounting Organizations that Are Budgetary, approved on December 16, 2010, by Order No. 174 n of the Ministry of Finance of Russia.
Necessary
- - knowledge of accounting;
- - sick leave of the employee.
Instructions
Step 1
If the amount is paid out of subsidies, the accrued benefits to employees of institutions for the fulfillment of a state or municipal task are reflected as follows: debit 440120211 "Expenses for payment for work", credit 430211730 "Increase in payables for payment for work". When calculating benefits to those employees who are employed in the work of a company financed from other subsidies, debit 540120211 "Expenses for work wages", credit 530211730 "Increase in payables payable" is reflected.
Step 2
When payments are made from funds received from entrepreneurial activities, the accrual of benefits to the main production workers is accounted for as debit 210960211 "Costs of wages in the cost of finished goods, works, services", credit 230211730 "Increase in payables for work."
Step 3
If benefits are accrued to general shop personnel and other employees whose salaries are included in the company's overhead costs, this is reflected as debit 210970211 "Overhead costs of production of finished goods, works, services in terms of wages", credit 230211730 "Increase in payables for work payments" …
Step 4
The accrual of benefits to managers and household staff, as well as to other employees whose income is included in general business expenses, is reflected as debit 210980211 "General expenses in terms of wages", credit 230211730 "Increase in payables for work."
Step 5
The accrual of benefits to employees who work in the trade area of the institution is reflected as debit 210990211 "Circulation costs in terms of wages", credit 230211730 "Increase in payables for work payments."
Step 6
When the amount is paid from the funds of the social insurance fund of Russia, the accrued temporary disability benefit is reflected as debit 30302830 "Decrease in accounts payable on insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity", credit 30213730 "Increase in accounts payable on accruals for payment for work."
