Problems of Organizing Accounting and Control in Calculating and Paying Salary to Employees of Educational Institutions

Payroll is one of the most responsible processes in the work of an accountant. The article analyzes the features of payroll accounting in educational institutions and outlines the advantages of implementing modern software products. A feature of accounting in budgetary institutions is that all transactions are transparent, since we are talking about the use of budget funds. The paper explores the essence of the concept of salary, the functions of salary. The advantages and disadvantages of payroll for public sector employees in modern conditions are described and explored.