Abstract:
One of the most important constituents of accounting in public institutions is employee settlements, including the ones pertaining to wages. Employee settlement accounting is a component that requires considerable work and occupies a significant portion of all accounting related work. Said component is characterized by a great amount of processed information, by a variety of types of calculations and withholding, by the difficulty in calculating the various payments and their logical ramification, by the array of entering and exiting documents, by the strict regulation of information processing terms. CZU: 657.471.12:334.012.33(478;) JEL: M 40, M41; DOI: https://doi.org/10.53486/isca2024.13
Description:
MELNIC, Georgeta. Aspecte problematice ale contabilității decontărilor cu personalul în instituții bugetare = Problematic aspects of the accounting of employee settlements in public institutions. In: International Scientific Conference on Accounting: ISCA 2024 [online]: 13 Edition: Collection of scientific articles = Culegere de articole ştiinţifice, April 5-6, 2024. Chişinău: SEP ASEM, 2024, pp. 111-117. ISBN 978-9975-167-61-1 (PDF).
