Theoretical foundations of accounting and internal control of payments with staff

The article discusses the calculations with personnel for wages in budgetary institutions due to their specific approaches, which are associated with the goals of education and the characteristics of the activities of these organizations. This issue is relevant, since the main item of expenditure in budgetary institutions is “Labor costs”. The subject of the study is keeping records of settlements with personnel for wages. After analyzing the accounting of settlements with personnel for wages, a rather complex accounting system is determined.