Бухгалтерский учёт расчётов с персоналом на коммерческих предприятиях Республики Молдова

Abstract

This article addresses the examination of payroll settlements at the commercial enterprises of the Republic of Moldova. The subject matter of the article is payroll accounting. It considers in detail the mechanism of wages calculation, bonuses and social insurance benefits reckoning, as well as gross payroll deductions. The write-up observes the corporate filings under the specific accounting section. It demonstrates the significance of software 1C «Enterprise 8.3» for corporate payroll accounting. The conclusion of the article is focused on the analysis of merits and drawbacks of software program, used by the enterprise for corporate payroll accounting. JEL: M41