Payroll for main production workers is reflected in the transaction. Accrued wages: posting, features of accrual and recommendations. Accounting for losses from marriage

Accounting transactions are the main way by which the method of double recording of the facts of economic life occurring on a business entity is implemented. The accountant prepares transactions using different accounts by grouping business transactions. In particular, the calculation of wages with the company's employees is one of the most time-consuming and significant operations. It is extremely important to correctly form transactions for the accrual and issuance of funds to subordinates, as well as for settlements with the budget, since the opposite is fraught with liability before the law.

Basic Payroll Operations in Accounting

The legislation of the Russian Federation obliges employers to make settlements with their subordinates for wages. It is necessary to carry out these activities at least twice a month (specific dates are fixed in local regulations).

Processpayroll accounting in the company consists in fixing the following business transactions by the accountant:

1. The procedure for accruing funds to employees. It is carried out on the basis of the wage scheme adopted at a particular enterprise, as well as on the basis of information from the timesheets.
2. The process of deduction from wages. The main withholding is the tax on the income of the subject.
3. Implementation of insurance deductions. Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund and the compulsory medical insurance are expected.
4. The fact of the issuance of the total amount to the employee minus all deductions. This procedure takes place on a set day through the cashier or by transferring income to the bank accounts of employees.

All payment transactions must be reflected in the accounts. So, the main account used to reflect transactions on settlements with employees is synthetic account 70 "Settlements with staff on wages." It reflects all procedures with the following types of payments:

• basic and additional salary funds;
• incentive and compensation amounts;
• vacation funds, as well as reimbursement for days of unused regular rest;
• deductions from earnings, which are collected due to violation of labor discipline by an employee (in particular, due to theft, damage or other material damage to the property of the company or directly to the manager);
• deductions carried out on the basis of executive documents;
• settlements, in agreement with the employee, regarding the amounts deducted to the trade union organization, going to pay for utilities, as well as for other types of citizen's debts.

On the credit 70 of the account, the amount of the company's debt to the staff is displayed. On debit - a decrease in the volume of this debt upon the fact of making the corresponding payments to employees.

Account 70 corresponds to such accounts:

• 20, 23, 25, 26, 29 - similar correspondence is valid for companies carrying out production activities. By means of these accounts, employees are divided into persons employed in the main and auxiliary production, as well as in the administrative apparatus;
• 44 - such correspondence is relevant for organizations operating in trade or providing services.

Accrued wages: postings

Payroll should be paid twice a month. It is assumed that the first time accruals occur in the first half of the month for the second half of the previous month, and the second time - in the second half of the reporting month for the first part of the current period. In particular, the most common option for providing subordinates with funds is:

• prepaid expense . It must be paid before the end of the reporting period. In accounting, only the fact of payment of the amount in question is reflected.
• the bulk of the amounts earned. Accrued at the end of the month. It is reflected in accounting based on the volume of the full amount, regardless of the previously issued advance.

So, the accrued funds are reflected by the following posting: D-t 20 - K-t 70. It is also possible to generate wage transactions using debit of the following accounts:

Based on Art. 223 of the Tax Code of the Russian Federation, the moment of accrual of funds is determined on the basis of tax accounting rules. In accordance with them, the earnings of the subject are recognized as income at the end of the reporting period (often, a month).

In parallel with the payroll postings, correspondences for determining taxes and insurance premiums are also compiled. So, salary and tax entries are:

1. Personal income tax accrual. This operation corresponds to the following posting: D-t 70 - K-t 68. In the case when an employee is entitled to a tax deduction, it is not reflected in the accounting records.
2. Sum insured. Their accrual is fixed by the following entry: D-t 20 - K-t 69. In this case, insurance premiums can also be reflected in correspondence with accounts 23, 25, 26, 29, 44.

All accruals of taxes and insurance amounts must be recorded, as well as wages, at the end of the reporting month.

Personal income tax and insurance premiums are calculated taking into account the total amount of salaries, excluding the previously issued advance.

Payroll deduction transactions

The most commonwithholdings of the amount of employees' earnings are:

1. Alimony on the basis of a writ of execution, an agreement with the addressee or at the personal will of the employee. The accounting entry for this operation is: D-t 70 - K-t 76. Further issuance of alimony amounts is fixed as follows: D-t 76 - K-t 50 (51).
2. Compensation for material damage caused to the property of the manager or the company. In such circumstances, the following posting is drawn up: D-t 70 - K-t 73.2.
3. Expenses incurred from funds issued against the report, which have not been documented. In such situations, the correspondence has the following form: D-t 70 - K-t 71.

Based on Art. 99 ФЗ № 229 dated 02.10.2007, as well as Art. 210 of the Tax Code of the Russian Federation, all types of deductions should be carried out only after deduction of personal income tax from salaries.

All amounts withheld must comply with Art. 138 of the Labor Code of the Russian Federation, which fixes the following restrictions on deductions from wages:

• no more than 20% of the total monthly earnings in normal circumstances;
• no more than 50% of the salary in conditions when the subject has several executive documents that do not contradict the legislation;
• the maximum amount of deductions is 70%. Appointed in rare cases and only in conditions when the court ordered the employee to serve correctional labor, pay alimony for the maintenance of young offspring, and also compensate material damage in the event of an illegal act.

Salary transactions regarding the actual payment of funds to employees

The actual disbursement of funds to employees is reflected in the accounting by the following wiring: D-t 70 - K-t 50 (51). The corresponding entry is also drawn up when issuing an advance.

The specified correspondence should be formed in the registers on the day when the salary payment operation was carried out. It is important to note that at the end of the month, the "balance" of the salary is issued, that is, the amount reduced by the amount of advance payment and deductions (personal income tax, insurance contributions, deductions for orders of execution, etc.). But in accounting, a similar procedure is reflected based on the full amount of funds. This means that documented deductions are deducted from the remainder of the salary, but in fact - from the full amount earned. This is due to the specifics of tax accounting.

Upon the fact of all transfers, the accountant fills in the personal accounts (forms T / 54) of all subjects employed in the company, where the relevant information is entered every month.

In addition, it is necessary to pay the assessed taxes and contributions to the budget. It is required to transfer funds to the budget no later than one day following the date of the actual payment of salaries. Payment of taxes is reflected by such transactions:

• D-t 68 - K-t 51 - personal income tax paid;
• D-t 69 - K-t 51 - insurance premiums are listed.

The rest of payments to employees (vacation pay, travel or sick leave) are recorded with the same entries as wages. However, it is important to take into account that, in the presence of such amounts, the calculation of NFDL will be carried out in different ways. So, the tax on the amount of vacation funds is charged not upon the end of the reporting period, but on the date of the appointment of the holiday.

Withholding of personal income tax, in turn, is carried out on the date of the actual payment of vacation amounts to the employee.

It is legal to transfer tax directly to the budget from vacation funds on any day before the end of the current month.

Features of accounting procedures with deposited wages

Nowadays, enterprises often choose the method of paying salaries through the cash desk. In such circumstances, it becomes possible to deposit funds.

It is assumed that an employee who, for various reasons, does not have the opportunity to receive the money earned within the established standard period (the subject was on sick leave, on vacation, on a business trip, etc.), can receive funds later. For this they are deposited by an accountant.

Depositing means the process of temporary reservation of funds by returning them to the company's bank account for the purpose of subsequent payment at the request of the employee.

The entry reflecting the process of depositing earnings is as follows: D-t 70 - K-t 76.4.

When funds from the cash desk are returned to the company's current account in the bank, the following entry is drawn up: D-t 51 - K-t 50.

Further actual payment of the deposited amount is reflected as follows: D-t 76.4 - K-t 50.

An employee has the right to apply for deposited funds within three years from the date of earning. If such an application is not received, after three years this amount should be written off to the non-operating income of the company, which is fixed by the following entry: D-t 76.4 - K-t 91.

Example of accounting entries

Employee A. D. Sopelnik earned 40,000 rubles in March this year. The co-worker also has to pay 25% of his salary every month as alimony for a minor child.

The procedure for the formation of accounting entries in this situation will be as follows:

Thus, transactions on payroll and deductions from it, as well as on the fact of payment of funds to subordinates, should be drawn up in a timely and competent manner. The accountant should study in advance the procedure for drawing up correspondence and pay special attention to the transactions for transferring funds to the budget.

Today we will consolidate the information written earlier in practice, consider an example of payroll.

Payroll example

Our company has five employees, it is necessary to calculate and calculate their salaries, for example, for the month of May, in which there are 21 working days.

To calculate wages, we need data on the salary established for each employee, the personal income tax deductions due to them and the number of days worked in May. In addition, information about the total salary accrued from the beginning of the year will be useful.

Employee data: (click to expand)

From the beginning of the year to the month of May, all employees have worked all the months in full, the regional coefficient in our example of calculating wages will be assumed to be 15%. Let me remind you that the data on the days worked are taken from the timesheet, a sample of this document can be found.

Consider the first employee Ivanov.

1) Determine the salary for the worked time

In May, he worked 20 days out of the prescribed 21.

Salary for hours worked is defined as Salary * Days worked / 21 = 70,000 *

Ivanov received a salary = 70,000 * 20/21 = 66667 rubles.

2) Determine the required deductions

Since the beginning of the year, he was paid a salary of 322,000 rubles, so he is no longer entitled to deductions for children. Let me remind you that the child deduction is valid until the employee's salary, calculated from the beginning of the calendar year, has reached 280,000 rubles.

3) We calculate wages taking into account the regional coefficient

Salary = 66,667 + 66667 * 15% = 76,667 rubles.

4) We consider personal income tax

Personal income tax = (Accrued salary - Deductions) * 13% = (76667 - 0) * 13% = 9967 rubles.

5) We calculate the salary that we will pay to the employee:

Salary payable = Accrued salary - personal income tax = 76667 - 9967 = 66700 rubles.

Calculations for all other employees are carried out in the same way.

All calculations for the calculation and calculation of wages for all five employees are summarized in the table below: (click to expand)

In practice, when calculating and calculating salaries, a primary document is filled in - a payroll form T51, a sample of which can be downloaded.

Based on the results of the calculations, the total amount of the accrued salary and the salary intended for payment is considered.

Calculation of insurance premiums

In the following articles, we will consider how vacation pay is calculated at the enterprise and give examples of calculation.

Video lesson "The procedure for paying wages to employees of the organization"

Video lesson from the teacher of the training center "Accounting and tax accounting for dummies", chief accountant Gandeva N.V. Click below to watch the video ⇓

As a rule, wages and social benefits are the main motivators for staff of any level. In this article, we will consider how payroll accounting is conducted. We will study the postings that are formed in accounting when calculating wages for workers of the main production, service personnel, engineering staff, management personnel and other categories of workers.

In order to ensure timely payment of wages in full, modern legislation clearly regulates all aspects of this operation, including accounting policy. New Labor Code Art. 129 interprets wages as remuneration for the work performed by the employee. It is formed as follows:

• Based on the qualification level of the employee;
• Quantitative and qualitative indicators of complexity;
• Terms of service provision by the employee;
• Compensation and incentive payments.

Novice accountants should be aware that for various categories of workers, wages are generated from various sources:

• Payroll - the posting is drawn up on CT 70, which, in fact, is the company's debt to employees for wages and other payments.
• The workers of the main production, in accordance with the current legislation, calculate and distribute the payroll, which is included in the composition of production costs, marriage, circulation, which is drawn up by an accounting entry - Dt 20 Kt 70.
• The burden on wages for other categories of workers, maintenance personnel, engineering and management personnel falls on other accounts, in particular in Dt 23, 25, 26, 29, 44:

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Formation of transactions for payroll and taxes

Wages and their taxation is one of the most important and significant items of accounting transactions in enterprises. Under the apparent simplicity, there is a huge variety of different nuances that require thoughtful and careful study. First of all, the accounting complex for labor remuneration assumes the following main points:

1. The debit reflects withholding tax on personal income, previously called income tax, amounts to pension and other social funds, other deductions - alimony, fines, payment of loans and utilities for transfer according to the employee's application. It also contains the amount to be paid, which is entered into a special statement.
2. The credit side is formed from charges that contain amounts for salary, tariff, allowances and bonuses in accordance with the data of the provided timesheet f. No. Т - 12 or the rating scale.
3. Accruals and deductions are recorded for each employee individually:

Practical record keeping of wages

The first and most important document is the time sheet for each worker, where accounting is carried out by the daily and final method. After checking by the relevant officials, it is transferred to the accounting department, where there is a f card for each employee. No. T - 2 or a tariff table with an indication of the salary, allowances and other charges. The calculation is made on the basis of these data and the time worked out according to the time sheet:

The basis for accounting for payroll is:

• Accurate accounting of hours worked and employees at the enterprise;
• Withholdings in funds must be in accordance with the law;
• Control over the performance of work by each employee;
• The accuracy of posting and bookkeeping transactions for payroll.

Typical payroll and payroll transactions

Today, the country uses a unified systematic accounting policy, the principle of which is the formation of order journals for credit accounts. The final journal is the General Ledger, and the ZhKhP forms the primary accounting in tabular form:

At the same time, at each enterprise there is a specificity of accruals and accounting procedures for wages. Legislation allows the use of a sub-account system for each correspondent account at the discretion of the head of the finance department or the chief accountant. This point is reflected in the annual Order No. 1 for the company "On the financial policy of the enterprise." Young accountants need to know that payroll accounting is usually considered one of the most difficult aspects of accounting in an enterprise, requiring a lot of experience and knowledge of modern regulatory documents.

We will not consider in detail the calculation of salaries, but we will analyze the transactions that are generated in accounting after performing calculations for each employee.

Stages of work on payroll accounting in an organization:

• payment of personal income tax and contributions.

To account for all transactions related to remuneration, account 70 is used "Payments with personnel on remuneration". On the credit of this account, accruals are reflected, on debit - personal income tax, other deductions and salary payments. Postings for payroll, deductions, personal income tax and insurance premiums are usually made on the last day of the month for which the paycheck was calculated. Postings on the payment of salaries and the payment of personal income tax and contributions - on the day of the actual transfer (issue) of funds.

Payroll expenses are written off to the cost of products or goods, therefore, the following accounts correspond with account 70:

• for a manufacturing enterprise - account 20 "Main production" or 23 account "Auxiliary production", 25 "General production costs", 26 "General economic (administrative) costs", 29 "Service production and facilities";
• for a commercial enterprise - account 44 "Sales costs".

The wiring looks like this:

D20 (44.26, ...) K70

This posting is made for the total amount of the accrued salary for the month, or for each employee, if accounting for account 70 is organized with analytics by employees.

Deductions from wages

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Deductions from salaries reduce the amount of accruals and go through debit 70 of the account. As a rule, all employees have one deduction - this is personal income tax. Here 70 account corresponds with account 68 "Calculations of taxes and duties", the posting:

D70 K68

Other deduction transactions change the credit account, depending on where it goes. For example, when withholding on a writ of execution in favor of a third party, account 76 is used "Settlements with different debtors and creditors", the posting:

D70 K76

Calculation of insurance premiums

Account 70 does not participate in postings on insurance premiums, because they are not credited to employees and are not deducted from their salaries.

Insurance premiums are charged to the cost of production, i.e. pass through the debit of accounts 20 (26.29, ...) or 44 in correspondence with account 69 "Settlements for social insurance and security." Accounts 69 usually have sub-accounts for each contribution. Wiring:

D20 (44, 26, ...) K69

Payment of wages

After the salary is accrued on the credit of account 70, and on the debit of account 70, personal income tax and other deductions are withheld, the remainder is paid to employees. The payment can go both from the cash desk and through the bank (money is transferred to the employees' accounts from the organization's current account), i.e. 70 account corresponds either with account 50 "Cashier", or with account 51 "Settlement account", posting:

D70 K50 (51)

Transfer of personal income tax and contributions

No later than the day following the day the salary is paid, the organization is obliged to pay personal income tax. Insurance premiums, including contributions for injuries, are paid by the 15th day of the next month. Payment is made from the current account (account 51), the debt to the IFTS and funds is closed (accounts 68 and 69). Postings:

D68 K51 - personal income tax paid

D69 K51 - contributions paid

Example of payroll with transactions

Employees were paid salaries for March 2019, personal income tax was withheld, and insurance premiums were calculated. Accounting for account 70 is carried out without analytics for employees, for account 69 - with subaccounts for each contribution. Salaries and contributions are charged to account 20.

04/10/2019 - salary paid, personal income tax paid,

04/15/2019 - paid insurance premiums to the Pension Fund of the Russian Federation, FMS, FSS.

Contributions:

• in the Pension Fund (22%) - 16,500 rubles
• in the Federal Migration Service (5.1%) - 3 825 rubles
• FSS (2.9%) - 2,175 rubles
• FSS injuries (0.9%) - 675 rubles

Postings for all transactions:

the date	Wiring	Sum	Contents of operation
31.03.2019	D20 K70	75 000	Salary accrued
	D70 K68.ndfl	9 750	Withheld personal income tax
	Insurance premiums accrued:
	D20 K69.pfr	16 500	- to the FIU
	D20 K69.fms	3 825	- in the FMS
	D20 K69.fss1	2 175	- in the FSS (temporary incapacity for work)
	D20 K69.fss2	675	- in the FSS (injuries)
10.04.2019	D68.ndfl K51	9 750	Listed personal income tax
	D70 K50	65 250	The salary of employees was paid from the cash desk
15.04.2019	Insurance premiums are listed:
	D69.pfr K51	16 500	- to the FIU
	D69.fms K51	3 825	- in the FMS
	D69.fss1 K51	2 175	- FSS (temporary incapacity for work)
	D69.fss2 K51	675	- FSS (injuries)

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Debit is responsible for the employee's place of work. 20 - if the employee is involved in the main activity, 23 - if the employee of the auxiliary production. 25 - expenses for general production, 26 - administrative expenses, and 29 - services. Account 44 is used by trade enterprises.

Since the employer is also a tax agent of his employee, he must withhold and pay the amount of personal income tax. In Russia, the basic rate for personal income tax is 13%. Consequently, the employer must deduct the amount of personal income tax from the accrued wages.

Payroll transactions

• on remuneration, including basic and additional wages, as well as incentive and compensation payments;
• on the accrual and payment of material assistance, benefits and compensations;
• on payment of vacation pay and compensation for unused vacation;
• on deductions from wages to compensate for losses from marriage, shortages, theft, damage to material values, etc .;
• on payment by employees of trade union dues, utilities and other services;
• on deductions from wages under orders of execution based on a court decision, etc.

On the credit in the transactions of account 70, the amounts owed by the enterprise / organization to the employee are displayed, on debit - the decrease in such debt due to the payment of wages or other amounts due to the employees in accordance with the law, or the occurrence of the employee's debt to the enterprise.

Accrued wages to workers for the production of wiring

This is how the accrual of salaries and bonuses is taken into account, if payment is made at the expense of the enterprise, which the enterprise will then include in the cost of production. If a separate premium is formed that does not affect the cost of production, then the following posting is drawn up:

• wages of workers performing general economic work - 75,000 rubles;
• the salary of the management personnel of the organization - 250,000 rubles;
• deductions for social needs - 87,750 rubles;
• depreciation of fixed assets for general business purposes - 160,000 rubles;
• the cost of materials spent on current repairs of fixed assets for general business purposes - 66,000 rubles;
• rent for the use of fixed assets for general business purposes - 200,000 rubles.

Payroll transactions

In the payroll process, the main transactions are related to payroll. The procedure for calculating the amount of remuneration depends on which SOT (labor remuneration system) operates at the enterprise. Companies can apply tariff, tariff-free and mixed systems in accordance with the provisions of labor law.

In accordance with the provisions of the Order of the Ministry of Finance No. 94n of 31.10.00, salary entries are made using the account. 70 "Payments to personnel on remuneration". This account is active-passive, increases in credit, decreases in debit. Let us analyze how to reflect in the accounting of the enterprise the accrual of employee benefits, the issuance of amounts, and also deductions.

Payroll and tax transactions

As a rule, wages and social benefits are the main motivators for staff of any level. In this article, we will consider how payroll accounting is conducted. We will study the postings that are formed in accounting when calculating wages for workers of the main production, service personnel, engineering staff, management personnel and other categories of workers.

1. The debit reflects withholding tax on personal income, previously called income tax, amounts to pension and other social funds, other deductions - alimony, fines, payment of loans and utilities for transfer according to the employee's application. It also contains the amount to be paid, which is entered into a special statement.
2. The credit side is formed from charges that contain amounts for salary, tariff, allowances and bonuses in accordance with the data of the provided timesheet f. No. Т - 12 or the rating scale.
3. Accruals and deductions are recorded for each employee individually:

Payroll transactions

If the organization applies RAS 8/2010 "Provisions, Contingent Liabilities and Contingent Assets", then as employees get the right to annual paid leave, an estimated liability is recognized in the amount of vacation and insurance contributions due to employees. In this case, instead of account 70 (69 - for insurance premiums), account 96 "Reserves for future expenses" is used. And when granting vacation (accrual of vacation pay), the entry is made: Debit 96 Credit 70 (69)

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Payroll and its reflection in accounting accounts

Accounting procedure construction of a fixed asset depends on the chosen accounting method:
- contractor (if the work is carried out by third-party contractors);
- economic (if the company is building on its own).
Thus, if the construction is carried out by a contractual method, then, after the work is completed, an act is drawn up indicating the estimated cost of construction. On the basis of such an act, postings must be made:
Debit 08.3 Credit 60
- reflects the cost of construction work;
Debit 19.1 Credit 60
- the amount of VAT indicated in the invoice of the contractor is reflected.
If the construction of a fixed asset is carried out in an economic way, then all costs associated with construction (the cost of building materials, depreciation of fixed assets used for construction, workers' wages, etc.) are also accounted for in the debit of account 08.
In accounting, this is reflected as follows:
Debit 08.3 Credit 10
- material costs for construction are reflected;
Debit 08.3 Credit 02
- reflects the cost of depreciation of fixed assets;
Debit 08.3 Credit 70.69
- reflects the cost of remuneration of builders and deductions made to extra-budgetary funds.

In accordance with Art. 129 of the Labor Code of the Russian Federation wage- remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments. It follows from the norms of this article that wages include various payments, which are subdivided into the following main components of wages:
- basic salary, which is a remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed;
- the compensation part, which includes additional payments and allowances, including for work in conditions deviating from normal, work in special climatic conditions and in areas exposed to radioactive contamination;
- a stimulating part, which includes additional payments and allowances in the form of bonuses, incentives, etc.
Forms and systems of remuneration are selected by the management of the organization separately for each production, section or group of workers. One or another form of remuneration can be fixed in a collective agreement. It is worth remembering that the payroll system should be simple and understandable for every employee. In addition, when determining the conditions of remuneration, the employer is obliged to comply with all guarantees established by the Labor Code of the Russian Federation, namely: each employer is obliged to make compensation payments, which are one of the components of wages, as well as to protect the interests of employees who are forced to work in conditions deviating from normal.
The legislation does not restrict the employer in the right to establish any incentive allowances, as well as their number and size. The forms of remuneration are stipulated: piece-rate and time-based.
Regardless of the form and system of remuneration for accounting for settlements with employees of the organization, the Instruction for the use of the Chart of Accounts provides for the opening and maintenance of a synthetic account 70 "Payments with personnel on remuneration", on which settlements for all types of payments attributable to employees, including:
- on remuneration;
- for the payment of benefits;
- for payment of vacation pay and remuneration for seniority.

Accrued wages: posting, features of accrual and recommendations

The process accompanying the calculation of wages is laborious and painstaking. It can raise a lot of small questions for an accountant. For example, how salaries should be calculated. The transaction reflecting this operation can also raise questions, contain any nuances that depend on the activities of the enterprise, the availability of its own production. Therefore, you should study a number of information that can be understood by a novice accountant or explain something to an already experienced and seasoned professional.

The first option is actively used in manufacturing enterprises. The second option is chosen by those organizations and for those professions in which it is difficult to determine the scope of work. For example, it is difficult to determine the scope of tasks performed by a lawyer or accountant.

Payroll and accounting

In order for the employee to have the opportunity to receive the salary later, the accounting department makes its deposit - a temporary reservation for future payment by returning it to a bank account or placing it at the cash desk (but in this case, the deposited salary will reduce the cash limit).

In order to reflect in accounting information about other types of labor payments - vacation pay, business trip - the same correspondence is used. But it must be borne in mind that in the postings used in calculating wages and those that characterize the issuance of, for example, vacation pay, the dates of deduction and calculation of personal income tax are determined differently.

Accrued workers wages posting

From this article you will learn: What transactions to reflect the payment of salaries to employees How does salary accounting depend on the department in which the employee works What features should be taken into account when paying salaries to employees of a separate division

In many companies, in addition to the main production, there is also an auxiliary one. In accounting on the debit of account 23 "Auxiliary production" direct costs are reflected directly related to the release of products, performance of work and the provision of services. For example, a company's debt to its employees is written off there.