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

This paper examines the theoretical foundations of accounting for payroll calculations in retail trade. It reveals the role of wages in ensuring the competitiveness of trading organizations, and also describes the key tasks of accounting for payroll calculations. The accrual and deduction of wages through the correspondence of accounting accounts is reflected. A comparative analysis of the average wages in the retail sector in the Central Federal District of Russia over several years is also provided, showing an increase in the minimum wage over this period.