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. 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.