Understanding Accounting Salaries and Wages

Salaries and wages are part of the compensations given the large companies as a reward to employees. And for employees is the right value of their achievements, as well as a motivator in the work.
As for the company's services, salaries and wages are components that have a big impact in affecting the profit, so it must be constantly monitored its management.
In order to further understand the meaning of the salaries and wages need to know first some definitions of salaries and wages in the opinion of the experts below.
Niswonger (1999:446) argues that:
The term salary (salary) is usually used to pay for services of managerial, administrative and similar services. Wage rates are usually expressed in a monthly period. The term wages (wages) is usually used to pay for field employees (laborers) are both educated and uneducated. Wage rates are usually expressed on a weekly or hourly.
While Mulyadi (2001:373) argues that:
Salary is generally a payment for the delivery of services performed by employees who have a manager hierarchy, while wages are generally penyeraha payment for services performed by employees of the implementing (labor). Generally paid fixed monthly salary, while wages paid by the day, working hours or the number of units that produced the product.
From the above opinion, it can be concluded that the salary is remuneration provided to employees who have a strong working ties periodically based on the provisions of the company and its remains. While wages are fringe benefits provided to employees who work less strong bond based on time to work every day or every week.
2.A.3. Understanding Accounting Salaries and Wages
The existence of an adequate accounting system, making the company accountant to provide financial information to all levels of management, its owners or shareholders, creditors and other users of financial statements (stakeholders) who formed the basis of economic decision-making. The system can be used by management for planning and controlling operations. One of the systems that can be used by the management of the company is payroll accounting system.
To resolve the errors and irregularities in the calculation and payment of salaries and wages needs to be created a system of pay and remuneration. Payroll accounting system was also designed by the company to provide a clear picture of the salaries and wages of employees so easy to understand and easy to use.
The following will discuss understanding payroll accounting system according to some experts. Neunar (1997:210) argues that:
Payroll accounting system for most companies is a system of procedures and records that give the possibility to quickly and precisely determine how much gross revenue per employee, what amount should be reduced and revenues for various taxes and other pieces and how the balance of the should be given to employees.
While Baridwan (1999:102) state payroll accounting system is "A framework of related procedures in accordance with a comprehensive scheme for implementing the activities and functions of the company".
Furthermore, according to Mulyadi (2001:17) states
Payroll accounting system designed to handle transactions and payroll calculation and payment of employee wages, payroll accounting system design and remuneration should be able to ensure the validity, completeness authorization, classification valuation, timeliness and accuracy of posts and an overview of each transaction payroll and remuneration.
From the above opinions, it can be concluded that the payroll accounting system is a series of computational procedures and payment of salaries and wages for employees overall efficient and effective. Obviously with payroll accounting systems that either company will be able to motivate employee morale are less productive and retain productive employees, so the goal of the company to make profits achieved with high employee productivity.
2. Documents Used in Accounting Salaries and Wages
Documents or forms a medium for recording events taerjadi the organization into the record.
The document is very important in accounting for recording and calculating payroll use the evidence contained in the document.
According Mulyadi (2001:374) documents used in payroll accounting system are:
1. Supporting documents changes in salaries and wages
2. Cards at present
3. Card office hours
4. List salaries and wages
5. Recap payroll and wages
6. A letter of salary and wages
7. Envelope wages and salaries
8. Evidence cash out
Supporting documents salary changes. This document is generally issued by the staffing function in the form of a decree relating to employees, such as: a new decree hiring, promotion, suspension and so on. Copies of this document is passed to the function making payroll and wages for the sake of creating a list of salaries and wages.