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Sick Leave Accounting: Analysis of Non-Standard Cases

International Journal of Management (IJM), 11 (3), pp. 390–398, 2020

9 Pages Posted: 22 May 2020

See all articles by Julia Moroz

Julia Moroz

Department of Accounting, Taxation and Audit, Zhytomyr National Agroecological University, Zhytomyr, Ukraine

Maria Telovata

Department of Accounting and Taxation, National Academy of Statistics, Accounting and Audit, Kyiv, Ukraine

Svitlana Syrtseva

Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

Tetyana Haiduchok

Department of Accounting, Taxation and Audit, Zhytomyr National Agroecological University, Zhytomyr, Ukraine

Iryna Babich

Department of Accounting and Auditing, Lutsk National Technical, Lutsk, Ukraine

Oleksandr Yurchenko

Department of Accounting and Taxation, National Academy of Statistics, Accounting and Audit, Kyiv, Ukraine

Date Written: 2020

Abstract

The article considers the procedure of sick leave accounting, presents a general methodology for sick leave accounting. On practical example, non-standard cases were considered and analyzed; namely, the employee fell ill on the first working day; less than 12 calendar months worked; insurance experience less than six months in the last 12 months; in the accounting period - annual leave and temporary disability; part-time and sick leave accounting for downtime.

Keywords: Accounting, Insurance Experience, Part-Time, Sick Leave, Sick Leave Certificate, SSC

Suggested Citation

Moroz, Julia and Telovata, Maria and Syrtseva, Svitlana and Haiduchok, Tetyana and Babich, Iryna and Yurchenko, Oleksandr, Sick Leave Accounting: Analysis of Non-Standard Cases (2020). International Journal of Management (IJM), 11 (3), pp. 390–398, 2020, Available at SSRN: https://ssrn.com/abstract=3585170

Julia Moroz (Contact Author)

Department of Accounting, Taxation and Audit, Zhytomyr National Agroecological University, Zhytomyr, Ukraine ( email )

Zhytomyr
Ukraine

Maria Telovata

Department of Accounting and Taxation, National Academy of Statistics, Accounting and Audit, Kyiv, Ukraine ( email )

Kyiv
Ukraine

Svitlana Syrtseva

Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ( email )

V
Ukraine

Tetyana Haiduchok

Department of Accounting, Taxation and Audit, Zhytomyr National Agroecological University, Zhytomyr, Ukraine ( email )

Zhytomyr
Ukraine

Iryna Babich

Department of Accounting and Auditing, Lutsk National Technical, Lutsk, Ukraine ( email )

Lutsk, 43000
Ukraine

Oleksandr Yurchenko

Department of Accounting and Taxation, National Academy of Statistics, Accounting and Audit, Kyiv, Ukraine ( email )

Kyiv
Ukraine

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