Възможности за подобряване на счетоводното отчитане на разчетите с персонала и осигурителните отношения
Opportunities to improve the accounting of staff statements and the social security relations

Summary/Abstract: A general characteristic of the accounting of staff statements and the insuarance relations is made in the present work, and the main opportunities for their improvement are indicated. Emphasis is placed on the possible ways to organize properly the accounting of statements relating to salaries and social and health security from a practical point of view. An unusual but quite practical solution to organize the accounts for tracking the estimates with insurers in paragraphs is indicated. A method for analytic reporting of salary costs is analyzed, which will provide the necessary information for both the internal and external users of the accounting information.

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