Accounting of calculations for wages in the public secondary schools


Vysochan O. S., Kostecka I. V.

Economic feasibility, correctness and timeliness of calculation and payment of wages directly
affects the level of productivity of public sector employees and is a basic motivational tool for
professional growth of personnel of all departments of institutions and organizations. Organization
of accounting in the public secondary schools is characterized by the presence of a number of
problems such as poor adaptation to the latest trends in accounting practices, the demand for
qualified personnel to effectively resolve account problems, rigid centralization of management, the
imperfection of normative-legal regulation, the low level of automation of accounting processes.
The main objectives for us are: lighting peculiarities of calculation and payment of
salaries to the teaching staff of secondary schools of the state form of ownership; assess the
structure of the salary of a teacher from the point of view of motivation and economic effects,
which have some of its elements to improve the efficiency of employees of public schools;
making proposals to improve the management analytical accounting of wages in line with the
adoption of national regulations (standards) of accounting in the public sector, in particular,
NP(S)APS 132 “Employee Benefits”.
In the public sphere of the labor process has certain characteristics: the result of the
work performed is often the thing (products)and services (activity);the work is predominantly
intellectual in character; the in composition of total expenditures of budgetary institutions on
labor accounts for 60 to 85 % of all expenditures; who in the public sphere rather high level of
qualification of employees, and in some sectors (education, health, art) the percentage of highly
qualified specialists is about 50% of the total number of employees.
To summarize the information about the settlements with employees on wages in the
secondary schools used the passive account 66 “Settlements ofWage”. Credit this account reflects the
amount of accrued wages, allowances for temporary disability for the first5 days of the award, of
financial assistance at the expense of the wage Fund, etc. Under the debit of this account reflects the
deduction fromwages payable, and the amount of salary that is not received in time.
Based on the need to negotiate new rules aimed at modernizing budget accounting, the need to
determine the average salary for establishing the amount of compensation of harm caused to the
employee by damage to health associated with the performance of their duties, and requirements
that pertain to statistical reporting on salaries, taking into account the peculiarities of accounting
schools offer open to existing subaccount 661 such analytical account: 661/1 “Current payments”,
661/2 “severance Payments”, 661/3 “Other employee benefits”.
They will fully reflect the transactions on the accrual and payment of wages, deductions
from it and other charges, as well as to obtain additional information for the calculation of the
average salary, the completion of the statistical reporting and informed management decision-
making in secondary schools.