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SALARIO DEVENGADO [1 record]

Record 1 2003-11-20

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

FRA Coding Rationale: At the end of the year the Department needs to accrue the retroactive salary settlement by debiting salary expense and crediting accrued salaries.

Key term(s)
  • accrued salary

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Les ministères sont responsables de toutes les écritures de régularisation portant sur les salaires nécessaires à la fin de la période comptable et à la fin de l'exercice. Ces opérations visent habituellement les salaires à payer à des employés du ministère.

Key term(s)
  • salaire à payer

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Contabilidad pública
DEF

Salario que tiene derecho a percibir una persona, con independencia de si ya lo ha cobrado o no.

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