Features of application of the summarized accounting
The issue of calculating and charging wages to employees directly concerns working time. We are talking about a specific time period, which an employee spends in the course of the production process at a given enterprise or when performing any particular type of work. The main labor law of the country (Article 91) decided that the normal, legal time allowed work should not be more than 40 hours in 1 week. It follows that the duration of work for 1 day should be 8 hours. This optimal time is obligatory for all enterprises, organizations and institutions of the country.
However, there are special cases when it is almost impossible to organize production so that every worker will work for 8 hours every day. In this case, a special, aggregated accounting of working time is applied. How? First, set the most convenient accounting period, that is, the time interval that will be used to control the flow. It can be a month, a quarter, but not more than a year. During this period, the number of hours (per day, per week) can vary, but in general over the period, the sum of hours worked should correspond to the established rate. That is why this method is called "totalized accounting of working time." For example, for the 1st quarter of 2014, the rate of working hours should be 454 hours, taking into account holidays and weekends. But this does not mean that every week a person works for exactly 40 hours. Their number may vary, but in the amount for the quarter it should be no less than the established value. If the number of hours worked in fact is greater than that required by the standard, then such processing is considered to be excessive and is paid for in an increased amount. The duration of such work is also strictly regulated. In the year one employee can work in excess of the norm of not more than 120 hours. Summarized accounting of working time is very convenient when working in shifts, especially in cases where the duration of shifts is not the same. The situation is similar with the shift method. For example, an employee works 12 hours a day. After working 14 days, he will work out a full time standard for the month. Then another team takes over. Summarized accounting of working time is often used in the conditions of continuous production process.
At any enterprise, strict accounting is strictly maintained, as well as the monitoring of the working time of absolutely all employees. This must be done for two reasons. First, to control working hours. Secondly, to confirm the validity of payroll. For these purposes, a special form has been developed, which has received the name “Table”. There are 2 versions of this document:
- Standard Form T-12. It is specially designed to keep track of hours worked, and is used to process data manually.
- Form T-13. It serves for an automated way of accounting.
There are certain rules for filling in the time sheet. Most enterprises still have manual accounting, so the first option is most common. Usually the staff has a special employee (timekeeper) who is entirely responsible for this work. Otherwise, the responsible officer appoints the leadership in the form of an order. Filling the form is simple. To begin with, it is necessary to clearly understand the letter abbreviations with which the records are kept in the card. Further, the upper part of the form is filled in, where the name of the enterprise, the structural unit and the date of drawing up are indicated. Then comes a list of employees in alphabetical order, indicating the personnel number, position and number of bets (gr. 2, 3). After that, in gr. 4, 6 indicates the time worked by day. Records are kept in two lines. At the top is written a letter expression, and at the bottom - the number of hours (actually worked). In gr. 5, 7 indicates the subtotal. Further, with gr. 8 on gr. 13, the number actually selected (actually) hours worked, and with gr. 14 on the gr. 17 - number of absences. The timesheet is signed by the employee responsible for completing it, and is approved by the head of the company.
Features of the compilation of the sheet
Filling the time sheet is better to keep daily. This will minimize errors and inaccuracies. At the end of the month, the draft version is clarified, and the ready report card is submitted for approval. To draw up the final version, the following documents may be needed: the staffing table, the charter, personal cards of all employees and supporting documents (orders, sick leave, orders, etc.). With the help of them, the number and reason for non-attendance of each employee is verified. The finished report card with all the signatures is submitted to the personnel department, and then transferred to the accounting department for the accrual. To make the data look clearer, the results are written out on a separate sheet. This document is attached to the accounting calculations to confirm the veracity of the data.