tailieunhanh - Improving the accounting and auditing of payroll calculations

The study is devoted to the methodological foundations of accounting and audit of settlements with employees. The organization of accounting and audit of agreements with employees at Ukrainian enterprises is studied, and ways to improve the accounting of settlements with employees and cases of erroneous accounting, as well as the lack of internal audit are identified. | Improving the accounting and auditing of payroll calculations International Journal of Management IJM Volume 11 Issue 5 May 2020 pp. 307-319 Article ID IJM_11_05_030 Available online at http ijm JType IJM amp VType 11 amp IType 5 Journal Impact Factor 2020 Calculated by GISI ISSN Print 0976-6502 and ISSN Online 0976-6510 DOI IAEME Publication Scopus Indexed IMPROVING THE ACCOUNTING AND AUDITING OF PAYROLL CALCULATIONS Valentyna Panasyuk Department of Accounting and Taxation Ternopil National Economic University Ternopil Ukraine Mariya Lalakulych Department of Accounting Uzhgorod Trade and Economic Institute of Kyiv National University of Trade and Economics Uzhhorod Ukraine Erika Yuhas Department of Accounting Uzhgorod Trade and Economic Institute of Kyiv National University of Trade and Economics Uzhhorod Ukraine Lesya Rybakova Uzhgorod Trade and Economic Institute of Kyiv National University of Trade and Economics Uzhhorod Ukraine Vitaliy Bobrivets Department of Economic Expertise and Business Audit Ternopil National Economic University Ternopil Ukraine ABSTRACT The study is devoted to the methodological foundations of accounting and audit of settlements with employees. The organization of accounting and audit of agreements with employees at Ukrainian enterprises is studied and ways to improve the accounting of settlements with employees and cases of erroneous accounting as well as the lack of internal audit are identified. On the example of two real enterprises the authors demonstrated how to improve and refine proposed to use CLN contracts proposed a schedule of primary accounting documents analytical sub-accounts and an audit program for payroll. Key words Accounting Auditing CLN Contract Payroll Wages Cite this Article Valentyna Panasyuk Mariya Lalakulych Erika Yuhas Lesya Rybakova Vitaliy Bobrivets Improving the Accounting and Auditing of Payroll Calculations. International .

• Kế toán - Kiểm toán
• Accounting and audit of settlement
• Organization of accounting
• Audit of agreement
• Lack of internal audit
• Analytical sub accounts