(КНТУ, 2014) Цятковська, О. В.; Tsyatkovska, Olena
У статті досліджено та обґрунтовано основні аспекти організації бухгалтерського обліку
банківських установ відносно виплат працівникам. Наведено та запропоновано конкретну модель
організації обліку виплат працівникам банків. The purpose of the article is to study the main aspects of accounting of banks employee benefits.
The author of the article examines the analysis and regulatory framework with respect to the tasks.
Therefore, the main aspects of accounting in banks based and determined in accordance with the current
legislation of Ukraine. This article investigates and substantiates the basic aspects of accounting with respect to
banks employee benefits. A specific model of accounting of employee benefit banks is presented and proposed.
Based on the model of the main provisions of employee benefit accounting banks the structural and logical
scheme of settlement accounting data are developed.
The main aspects of the bank account of employee benefits by playing back model of bank employee
benefits accounting are characterized and presented.
