Management in production

Topic 13.Accounts of settlements with employees and scholarship recipients

Plan:

1. 
   Organization of accounts with employees and scholarship recipients is its purpose and tasks.
   
2. 
   Calculation of deficits with employees.
   
3. 
   Calculation of social benefits with employees.
   
4. 
   Calculation of settlements with accounting persons.
   
5. 
   Account of settlements with employees on payment of wages.
   

5. 
   Settlement accounts with scholarship recipients.
   
6. 
   Accounts for payroll deductions for employees.
   
7. 
   Account of other settlements with employees and scholarship recipients.
   

Issue 1

The teachers of school 41, Fergana region, Fergana city, K. Ravshanov and S. Rasulov, returned from March 28 to April 27, 2015 in the training course organized in Andijan region. Fergana-Andijan, Andijan-Fergana routes are used by street transport, but there is no road ticket. They did not provide any documents regarding the expenses of the dormitory.
Required:

1. 
   Find out how much transport costs will be reimbursed to teachers;
   
2. 
   Find out how much the teachers are reimbursed for their dormitory expenses;
   
3. 
   Find out how much the teachers are reimbursed per diem;
   
4. 
   Create a separate advance report for each teacher;
   
5. 
   Reflect expenses in accounting records;
   
6. 
   Drop in the appropriate memorial warrant.
   

Issue 2

In 2021, the following transactions took place with employees of school 41, Fergana region, Fergana city:

No	Content of transactions	Dt	Kt	Basic document	Amou nt
1	When employees are paid
2	When deductions are made from wages to employees: a) income tax
	b) 6% Pension fund contribution
	v) Contributions to the Pension account, which are personally saved by employees from their wages in the prescribed manner
	g) Trade union contribution
3	When the salary is distributed from the cashier
4	When the salary is transferred to plastic cards

Required.

1. 
   Salary calculations with employeesdetermine the amounts of transactions independently.
   
2. 
   Salary calculations with employeesshow the documents that are the basis of the transactions, as well as fill out the document forms and transfer them to the relevant memorial order.
   
3. 
   Show accounting records of transactions with employees regarding salary calculations.