Askarova Dilorom Xojimuratovna,
PhD, Tashkent Financial Institute,
Tashkent, Uzbekistan. Email: d_askarova@umail.uz
ORCID: 0009-0005-8401-1106
Abstract. In this article, the essence of the concept of “labour payment account” and its components were given a thorough understanding, the features of the current practice of accounting and auditing with employees were analyzed in detail. A thorough theoretical and methodological analysis of the research made it possible to propose improvements to the calculation of accounts with employees, based on practical examples. Also, an improved audit methodology was proposed, which allows the auditor to cover all aspects of payroll accounting, check the accuracy, timeliness, legality of the reflection in the payroll fund, cover all aspects of the payroll fund, quickly identify violations and conduct a quality audit. Studying the problem areas of accounting and salary audit and determining the directions for their improvement is one of the main requirements for the rapid development of the economy. To fully understand this process, salary is defined and its role is justified. The shortcomings and problematic issues in the accounting of salary calculations are identified as follows: the impact of the legal framework, the labor intensity of the process, preliminary documents, the need to automate accounting and control the implementation of operations. The main ways of improving and simplifying the payroll accounting process are considered for each identified problem. The issue of organization of payments for employees in the enterprise is the basis of social and labor relations between employees, employers and the state, and wage accounting is one of the most important and complex areas of accounting and occupies a central place in the accounting policy of the enterprise, as it is directly related to labor efficiency.
Keywords: payroll, calculations, accounting, payroll, accounting problems, audit, payroll audit improvement