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12 Cards in this Set
- Front
- Back
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Who does start the payroll cycle with which action? |
HR sends a list of authorized employees, pay rates, and deductions to Payroll
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What do employees do during their shifts? |
employees register start and end of their working hours on clock cards and the time worked on various tasks on job time tickets
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What does the Production supervisor at the end of the day period do?
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Supervisor approves the clock cards and job time tickets and forwards these to Timekeeping
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What does Timekeeping after the receipt of employee clock cards and job time tickets do?
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Timekeeping reconciles clocks cards and job time tickets, 1) prepares a summary of hours worked by job and forwards it to Cost Accounting,
2) prepares a summary of hours worked by employee and forwards it to Payroll |
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What does Cost Accounting after the receipt of the summary of hours worked by job do? |
Update the job cost records
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What does Payroll do after the receipt of the summary of hours worked by employee?
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Payroll matches summary of hours worked by employee with the authorized employee list, prepares a payroll register for Accounts Payable, and updates the payroll records
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What does Accounts Payable after the receipt of the payroll register do?
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1) Accounts Payable prepares a payment checks and forwards it with the payroll register to Cash Disbursement |
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What does Cash Disbursements after the receipt of the payment voucher and payroll register do? |
1) Cash Disbursements compares the payment voucher with the payroll register total and initiates bank transfers |
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What is the most important control in the administration of a compensation program in the long run?
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A plan of job classifications based on predefined evaluation criteria.
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Who should hold custody of the blank payroll checks? |
Payroll |
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Who should authorize changes in employee pay rates?
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human resources department
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Who should review authorized changes in employee pay rates?
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an individual who does not have a recording function
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