Let’s go to some points about salaries and wages

Let’s go to some points about salaries and wages:

In fact, we consider it a manufacturing company

There are 3 steps to register salaries and wages
well what??

1: Registration of salaries and wages

2: Registration of allocation of salaries and wages

3: Registration of payment of salaries and wages

Let’s take an example together

The sum of Mr. A’s gross salary and benefits is 4000,000, insurance is 7%, tax is 10%
And of these salaries, 50% are related to direct employees, 40% are related to indirect employees, and the rest are related to the administrative department.

Let’s go to the first step:
ID:
400000×23%=
400000 x 30% = 1200000
Controlling the debtor’s salary and wages 4920000
Creditor’s insurance payable 1200000
The tax paid by the creditor is 400,000
The creditor’s salary is 3320000

The second stage of allocation:
He said how many percentages are direct and how many percentages are not definite
It goes directly to the production process

400000 x 50% = 200000

Indirect + percentage of the employer’s share of overhead control

400000 x 40% = 1600000
1600000+20000000=3600000×23%=8280000
@hesabdarimomtaz
200000 debtor for goods under construction
Overhead control 2428000
The department has 492,000
49,200,000 creditor salary control

The third stage of payment:

Insurance payable by the debtor is 1200000
Tax payable 400000
Creditor’s cash is 1600000

Salary payment:
Debtor’s salary 3320000
Cash 3320000

The first part of salaries and wages

Kari from Moztaz accounting channel group

@hesabdarimomtaz

This post is written by Huryyy00