Remuneraciones y beneficios sociales de los servidores públicos y trabajadores del gobierno autónomo municipal del cantón Milagro

Abstract

Government accounting is a branch of general accounting which allows the recording of economic facts by applying the commitment and the principle accrued in the integrated journal of the non-financial public sector; according to this case, the account of the salaries by public servants using a table representing each employee’s monthly salary is recorded using a Payment Role in which you record income such as: salaries, overtime, supplementary, travel and egress: Personal and contribution to the Ecuadorian Institute of Social Security (IESS), we provide, advances, withholding tax. To incorporate the Integrated General Journal is used by a budget item. In this work, the payment role of the Decentralized Self-Government of the Canton o Milagro was carried out in August 2020 and at the same time register it with General Journal and in the Budget Item in the Budget Classifier Catalogue. The methodology of this research was carried out under descriptive type by searching for scientific articles, journals, rules, laws governing the accounting process of a public institution. Concluding that both servers and workers have the same rights and duties when fulfilling the working day.