18 Questions
What is one of the advantages of batch processing for payroll systems?
Allows detailed record-keeping
In reengineered HRM systems, what type of data can IT processes?
Labor resource planning
Which function is NOT typically performed by computer-based payroll systems?
Handwritten paychecks
What is a key element in the reengineering of payroll systems as part of HRM?
Employee skills and training management
Which type of employees are most likely to receive paychecks periodically in a computer-based payroll system?
Most employees on the master file
What is a primary advantage of batch payroll systems over real-time processing?
Better suited for detailed record-keeping
What is the primary purpose of the Payroll System described in the text?
Prepare the payroll register and enter information into employee records
Which department is responsible for preparing a cash disbursements voucher for the total amount of the payroll?
Accounts Payable
Who reviews and signs the paychecks before forwarding them to a paymaster for distribution to employees?
Cash Disbursements department
Which department makes journal entries based on the Labor Distribution Summary and the Distribution Voucher?
General Ledger
What does the Cash Disbursements department do after writing a check for the payroll?
Deposits it into the payroll imprest account
In the context of the Payroll System described, what role does the General Ledger department play?
Make journal entries based on payroll information
What is the primary purpose of personnel action forms in this context?
Change marital status and number of dependents for employees
In the payroll system described, what is the function of job tickets?
Allocate labor costs to WIP accounts
What does the Payroll department receive along with personnel action forms?
Time cards
Which department uses personnel action forms to change the pay rate of employees?
Human Resources
What is the purpose of time cards in the described payroll system?
Capture total time worked each pay period for payroll calculations
Which department forwards a labor distribution summary to the General Ledger department?
Cost Accounting
Test your knowledge on payroll controls in accounting information systems including independent verification processes for time cards and paychecks. This quiz covers topics related to verifying the accuracy of payroll registers and reconciling labor distribution summaries.
Make Your Own Quizzes and Flashcards
Convert your notes into interactive study material.
Get started for free
