Payroll Controls in Accounting Information Systems
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Questions and Answers

What is one of the advantages of batch processing for payroll systems?

  • Better suited for individual employee payslips
  • Enables direct deposit for all employees
  • Allows detailed record-keeping (correct)
  • Real-time processing of paychecks
  • In reengineered HRM systems, what type of data can IT processes?

  • Labor resource planning (correct)
  • Consumer purchasing patterns
  • Weather forecasts
  • Employee travel preferences
  • Which function is NOT typically performed by computer-based payroll systems?

  • Detailed record-keeping
  • Check-writing
  • General ledger functions
  • Handwritten paychecks (correct)
  • What is a key element in the reengineering of payroll systems as part of HRM?

    <p>Employee skills and training management</p> Signup and view all the answers

    Which type of employees are most likely to receive paychecks periodically in a computer-based payroll system?

    <p>Most employees on the master file</p> Signup and view all the answers

    What is a primary advantage of batch payroll systems over real-time processing?

    <p>Better suited for detailed record-keeping</p> Signup and view all the answers

    What is the primary purpose of the Payroll System described in the text?

    <p>Prepare the payroll register and enter information into employee records</p> Signup and view all the answers

    Which department is responsible for preparing a cash disbursements voucher for the total amount of the payroll?

    <p>Accounts Payable</p> Signup and view all the answers

    Who reviews and signs the paychecks before forwarding them to a paymaster for distribution to employees?

    <p>Cash Disbursements department</p> Signup and view all the answers

    Which department makes journal entries based on the Labor Distribution Summary and the Distribution Voucher?

    <p>General Ledger</p> Signup and view all the answers

    What does the Cash Disbursements department do after writing a check for the payroll?

    <p>Deposits it into the payroll imprest account</p> Signup and view all the answers

    In the context of the Payroll System described, what role does the General Ledger department play?

    <p>Make journal entries based on payroll information</p> Signup and view all the answers

    What is the primary purpose of personnel action forms in this context?

    <p>Change marital status and number of dependents for employees</p> Signup and view all the answers

    In the payroll system described, what is the function of job tickets?

    <p>Allocate labor costs to WIP accounts</p> Signup and view all the answers

    What does the Payroll department receive along with personnel action forms?

    <p>Time cards</p> Signup and view all the answers

    Which department uses personnel action forms to change the pay rate of employees?

    <p>Human Resources</p> Signup and view all the answers

    What is the purpose of time cards in the described payroll system?

    <p>Capture total time worked each pay period for payroll calculations</p> Signup and view all the answers

    Which department forwards a labor distribution summary to the General Ledger department?

    <p>Cost Accounting</p> Signup and view all the answers

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