Features of the application of the cumulative accounting
The issue of calculating and charging workers wages directly relates to working hours. It is a question of a specific time interval that an employee spends during the production process at a given enterprise or when performing a particular type of work. The main labor law of the country (Article 91) decided that the normal length of time allowed by law should not exceed 40 hours per 1 week. It follows that the duration of work for 1 day should be 8 hours. This optimal time is accepted mandatory 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 day every worker worked for 8 hours. In this case, a special, summarized accounting of working hours is applied. How? First, the most convenient accounting period is established, 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 interval, the number of hours (per day, per week) may vary, but in general for the period the amount of hours worked should correspond to the established rate. That's why this method is called "summation of work time". For example, for the 1st quarter of 2014 the norm of working hours should be 454 hours, taking into account holidays and days off. But this does not mean that every week a person works out exactly for 40 hours. The number of them can vary, but in the amount for the quarter it should be no less than the set value. If the number of hours worked in fact is more than the ones laid down by the standard, then such processing is considered excessive and is paid in an increased amount. The duration of such work is also strictly regulated. In a year one worker can work above the norm for not more than 120 hours. Summarized accounting of working hours is very convenient for shift work, especially in cases where the duration of shifts is not the same. The same is true for the rotational method. For example, an employee works 12 hours a day. Having worked 14 days, he will work out a fully temporary standard for the month. Then another team comes to watch. Summarized accounting of working hours is often used in conditions of continuous maintenance of the production process.
Forms for time recording
At any enterprise, strict accounting is required, as well as control over the working time of absolutely all employees. This must be done for two reasons. First, to control the mode of working time. Secondly, to confirm the validity of the calculation of wages. For these purposes, a special form was developed, which was called "Table". There are 2 versions of this document:
- The standard form is T-12. It is specifically designed to keep a record of hours worked, and serves for manual processing of data.
- Form T-13. It serves for an automated way of accounting.
There are certain rules for filling the time sheet. At most enterprises, until now, accounting is handled, so the first option is most common. Usually in the state there is a special employee (timekeeper), who is entirely responsible for this work. Otherwise, the responsible employee appoints the leadership in an orderly manner. It's easy to fill out the form. To begin with, it is necessary to clearly understand the letter abbreviations with which the account is maintained in the report card. Further, the upper part of the form is filled in, indicating the name of the enterprise, the structural unit and the date of compilation. Then comes the list of employees in alphabetical order, indicating the personnel number, position and the number of bets (groups 2, 3). After that, in gr. 4, 6 indicates the time worked, broken down by day. Records are conducted in two lines. In the upper case, an alphabetic expression is written, and in the lower - the number of hours (actually worked out). In gr. 5, 7 indicate the subtotal. Further, with gr. 8 for gr. 13, the number of actually (really) worked hours is chosen, and with gr. 14 in gr. 17 - number of no-shows. The card is signed by the employee responsible for filling it in and the head of the enterprise approves.
Features of drawing a report card
It is better to fill out the time sheet on the daily basis. This will minimize errors and inaccuracies. At the end of the month, the rough draft is specified, and the ready report card is given for approval. The following documents may be needed to draw up the final version: staff list, charter, personal cards of all employees and supporting documents (orders, sick leaves, orders and others). 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 charging. To make the data look clearer, the results are written to a separate sheet. This document is attached to the accounting calculations to confirm the veracity of the data.