FROM THE PERSPECTIVE OF SOCIAL SECURITY ACCOUNTING OF WAGE EXPENDITURES AND AUDIT
Journal Name:
- Muhasebe ve Vergi Uygulamaları Dergisi
Key Words:
Keywords (Original Language):
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Abstract (2. Language):
Wage is the amount that is taken in the form of money by employees from employer in response to their labour. Accounting of wages are made through editing payrolls and wage records which is resulted in calculations. The aim of this study is to reveal the subjects that should be known in legaldeduction calculations applied in accounting of employee expenditures and in auditing by explaining employee expenditures, the concept of wage £ and its features in terms of social security.
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Abstract (Original Language):
Ocret, cahsanlarin emekleri karsihgi isverenlerden nakit para seklinde al-digi tutarlardir. iscilere isveren tarafindan odenen bu ucretler gider nite-ligi tasimaktadir. Ucretlerin muhasebelestirilmesi olayi, yapilan hesapla-malar sonucu ucret odeme araci olan bordrolann diizenlenmesi ve ikret tahakkuk kayitlarmin yapilmasi §eklinde olur. Bu ?ali§manin amaci, sosyal guvenlik afismdan Ucret kavrami ve ozellikleri anlatilarak i§ci ucret gider lerinin muhasebele§tirilmesinde uygulanan yasal kesinti hesaplamalari ve denetimlerde bilinmesi gereken konulari ortaya koymaktir.
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