UDC 657.222

PROBLEMS OF THE ACCOUNTING OF EXPENSES ON PAYMENT OF HOLIDAY EMPLOYEES OF THE ENTERPRISE

Kuznetsova Olga Nikolaevna1, Kovaleva Natalya Nikolaevna2
1Bryansk State University named after academician I.G. Petrovsky, PhD in Economic Sciences, assistant professor of accounting and taxation
2Bryansk State University named after academician I.G. Petrovsky, PhD in Economic Sciences, assistant professor of accounting and taxation

Abstract
Article mentions contradictions in the Russian and international practice of accounting of expenses on charge of a vacation pay to employees of the enterprise. Authors offer possible options of data recording of expenses in the conditions of the domestic financial account: large and medium-sized enterprises have to form monthly in the account a reserve on payment of a vacation pay to personnel.

Keywords: employee benefits, financial accounting, provision for vacation pay


Category: Economics

Article reference:
Problems of the accounting of expenses on payment of holiday employees of the enterprise // Humanities scientific researches. 2016. № 6 [Electronic journal]. URL: http://human.snauka.ru/en/2016/06/15600

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