Theoretical bases of accounting of calculations with the staff on a payment in retail trade

In the article considers theoretical bases of accounting of calculation of wages and deductions from it in the organizations of retail trade. The purpose and tasks of accounting of remuneration of labor have been determined. Reflected the accrual and deduction from wages by correspondence of accounts of accounting. Also, a comparative analysis of the average wage in the retail trade in the central federal district of Russia in dynamics over several years has been made. An increase in the minimum wage for several years is shown.