المعالجة المحاسبية للأجور وفق النظام المحاسبي الجزائري دراسة حالة مؤسسة هيدروكنال

Abstract

This study aims to identify the accounting treatment of wages. The descriptive and analytical method was adopted to explain and present the components of wages, including grants, compensations, bonuses, and deductions, in addition to the accounting treatment of each of them.

A case study was also conducted by analyzing how the payroll and salary statements are prepared and their accounting treatment at the company Hydrocanal. The results of the study showed that wages consist of the basic salary along with various compensations, bonuses, and deductions, which are subject to different legal and regulatory frameworks depending on several factors, including educational qualifications, experience, and the nature of the work.

Moreover, the accounting for wages is governed by a set of laws, most notably the Labor Law, tax legislation, and social security regulations