MAIN ELEMENTS OF THE METHODOLOGY OF ACCOUNTING THE CALCULATIONS OF INSURANCE PREMIUMS

Abstract

The article presents the main elements of the methodology for accounting for the calculation of insurance premiums of an organization, which include the information environment, the process of forming the tax base of insurance premiums, tax accounting - the formation of individual cards of employees of the enterprise, registers for accounting for insurance premiums and reporting on them. The methodology includes checking the control ratios of the generated reporting on insurance premiums with other reporting forms. Accounting is represented by the formation of entries, their reflection in the general ledger, the timely payment of insurance premiums.