Financial Accounting, Analysis and Features of Calculations With Personnel

Gulnara A. Gareeva, Diana R. Grigoreva and Ilnur I. Mahmutov

International Journal of Financial Research, 2020, vol. 11, issue 5, 221-225

Abstract: One of the main factors of the effectiveness of the enterprise is the staff. Competent accounting and analysis of calculations with staff for other operations can significantly affect the final financial activities of any organization. The calculations with the staff are not a less important component of the final report of the organization, on the basis of which the profit is formed. All this leads to whether the company conducts effective financial activity or not. The organization's calculations with employees for other operations include payments for merchandise paid by it to merchants, for goods purchased by employees with payment by installments at the expense of the credit received by the organization in the bank, on loans issued to employees. It also involves payments for individual housing construction, the purchase or construction of garden houses, the acquisition of a household. The main aim is to recover material damage caused by an employee of the organization as a result of shortages and theft of monetary and material values and other types of damage. To achieve this goal, the following tasks were solved: the theoretical basis for accounting for loans granted, for material damage compensation was considered, the company was analyzed. In this paper, we consider the main aspects of the management of personnel by other operations, their competent accounting, as well as analysis based on the average statistical data of companies in Russia (Gareeva & Grigoreva, 2019).

Keywords: other operations; settlements with personnel; loans; material damage (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:11:y:2020:i:5:p:221-225

DOI: 10.5430/ijfr.v11n5p221

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