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9 Cards in this Set

  • Front
  • Back
human resources management / payroll cycle
recurring set of business activities and related data processing operations associated with effectively managing the employee workforce
time card
for hourly-paid employees; records the employee's arrival and departure times for each work shift
payroll register
a report that lists each employee's gross pay, payroll deductions, and net pay in a multicolumn format
deduction register
lists the miscellaneous voluntary deductions for each employee; often accompanies payroll register
earnings statement
lists each employee's gross pay, deductions and net pay for currecnt period and with year-to-date totals; often accompanies the paycheck
flexible benefit plans
each employee receives some minimum coverage in medical insurance and pension contributions, plus additional benefit credits that can be used to acquire extra vacation time or additional health benefits
payroll service bureau
maintains the payroll master file for each of its clients and performs the payroll processing activities described in this section
professional employer organization (peo)
not only processes payroll, but all provides HRM services such as employee benefit deisgn and administration
payroll clearing account
general ledger account that is used in a two-step process to check the accuracy and completeness of recording payroll costs and their subsequent allocation to the appropriate cost centers