How to Deposit salary?
On the expiry of the disbursement period cashier checks, line by line statement for the payment of salaries, staff recalculates the amount and displays the remainder value. Opposite the names of the employees who have not received the money and signed the statement, is "deposited" or stamped.
Records of employees whose salary was deposited, is conducted in the registry of deposited amounts. The latter includes the following mandatory particulars:
- the name of the company;
- the date of registry;
- the period for which the salary is deposited;
- number and date of the payroll that contains information on unpaid salary;
- surname, name and patronymic of the employee who has not received money, and personnel number;
- the amount of deposited wages;
- the total amount of registry;
- surname, name and patronymic of the cashier, and his signature.
After completing the registry and its certification chief accountant deposited the salary deposited in the Bank, and this amount is compiled the account cash warrant. The data about the registry of deposited amounts required in the depositors book, which contains all the information about the salary deposited and maintained in the course of the year.
Accounting deposits of wages is made out by posting:
Dt 70 CT 76-4 – deposited salary is not received by the employees;
Dt 51 Kt 50-1 is brought on the settlement account of the deposited salary.
How to get the salary deposited?
When an employee whose salary is deposited, will turn in accounting for the money, you must first contact the Bank the amount of salary deposited to the depositor. After that, you need to make the account cash warrant in the name of the employee to pay the amount due to him. The date and order number should be reflected in the book of deposits.
Accounting operations results deposited paycheck is made out by posting:
Dt 50-1 51 CT – obtained money in a Bank for issuance of deposited wages;
Dt 76-4 CT 50-1– worker issued deposited wages.
Today deposits of wages are rare because most companies concluded with banks the contract salatnogo project. This allows you to list employees owed money directly on a plastic card.