Sick leave accounting: analysis of non-standard cases

The article considers the procedure of sick leave accounting, presents a general methodology for sick leave accounting. On practical example, non-standard cases were considered and analyzed; namely, the employee fell ill on the first working day; less than 12 calendar months worked; insurance experience less than six months in the last 12 months; in the accounting period - annual leave and temporary disability; part-time and sick leave accounting for downtime. | Sick leave accounting analysis of non-standard cases International Journal of Management IJM Volume 11 Issue 3 March 2020 pp. 390 398 Article ID IJM_11_03_041 Available online at http ijm JType IJM amp VType 11 amp IType 3 Journal Impact Factor 2020 Calculated by GISI ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication Scopus Indexed SICK LEAVE ACCOUNTING ANALYSIS OF NON-STANDARD CASES Julia Moroz Department of Accounting Taxation and Audit Zhytomyr National Agroecological University Zhytomyr Ukraine Maria Telovata Department of Accounting and Taxation National Academy of Statistics Accounting and Audit Kyiv Ukraine Svitlana Syrtseva Department of Accounting and Taxation Mykolayiv National Agrarian University Mykolayiv Ukraine Tetyana Haiduchok Department of Accounting Taxation and Audit Zhytomyr National Agroecological University Zhytomyr Ukraine Iryna Babich Department of Accounting and Auditing Lutsk National Technical Lutsk Ukraine Oleksandr Yurchenko Department of Accounting and Taxation National Academy of Statistics Accounting and Audit Kyiv Ukraine ABSTRACT The article considers the procedure of sick leave accounting presents a general methodology for sick leave accounting. On practical example non-standard cases were considered and analyzed namely the employee fell ill on the first working day less than 12 calendar months worked insurance experience less than six months in the last 12 months in the accounting period - annual leave and temporary disability part-time and sick leave accounting for downtime. Keywords Accounting Insurance Experience Part-Time Sick Leave Sick Leave Certificate SSC. Cite this Article Julia Moroz Maria Telovata Svitlana Syrtseva Tetyana Haiduchok Iryna Babich and Oleksandr Yurchenko Sick Leave Accounting Analysis of Non- Standard Cases International Journal of Management IJM 11 3 2020 pp. 390 398. http IJM JType IJM amp VType 11 amp IType 3 .

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