You will need
  • GAAP,chart of accounts and basic knowledge of accounting
First, carefully studying the original document. Consider what accounts are involved in this operation. To do this, view the "chart of accounts" and look at the PBU for this operation.
Define what classifies a loan that debit. The debit is owed us, the credit we need.
Consider what transactions you need to make when calculating the amount of remuneration. Attributable amounts of remuneration for the main activity.
The debit of account 26 Credit of account 70
The debit 26 Credit 70 - 10000 rubles
The primary document is a settlement statement in form No. T -51.Or accrued the amount of payment for holiday at the expense of previously formed reserves. Then the transaction would look like this:
The debit of account 96 Credit of account 70
The debit 96 Credit 70 - 8000 rumlaufen of the amounts accruals income tax:
The debit 70 Credit 68(sub-account "income tax")
The debit 70 Credit 68 - 2340рублей.
Check the trial balance. In the Debit of account 70 balance 15660 rubles.After payment to the employee from the cash register do that kind of wiring:
The debit 70 Credit 50
In this case the Debit 70 Credit 50 – 18000-2340=15660 rubles.
After compare the trial balance under account 70 .The remainder must be zero.
Please note, for any wiring involved 2 accounts. If you have something to pay, whether salary or tax accruals should fix. Otherwise you will have redness. Every day do transactions at the Bank, otherwise you will not be able to see the real situation. Generally, the rule is to post a primary on the same day that the event occurs. So it will be much easier to work and less errors.