Average earnings. 5th edition, processed and supplemented. Kasyanova Galina Yuryevna

The publication contains detailed practical comments on the procedure for calculating average earnings in accordance with the Labor Code of the Russian Federation, the Regulation on the features of the procedure for calculating the average wage, approved by the Decree of the Government of the Russian Federation of December 24, 2007 No. 922. A detailed step -by -step algorithm for determining the estimated period and readers are offered to the attention of readers and Calculations of average earnings according to the new rules, taking into account all the possible nuances that arise in the practical work of the accountant.

The material of the book is illustrated by examples and tables. All recommendations are given taking into account the requirements of the Ministry of Labor of Russia, as well as the FSS of the Russian Federation and the tax authorities presented during documentary inspections in terms of accounting for labor costs. Materials are prepared using the guarantor system. The book is addressed to a wide range of readers, accountants and heads of enterprises and organizations of all forms of ownership and can be used as a training manual in the study of labor law, accounting and taxation.