Page 306 - Accounting Information Systems

CHAPTE R 6 The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures 277

FI G U R E
6-8 MANUAL PAYROLL SYSTEM (continued)

Accounts Payable Cash Disbursements General Ledger

Payroll A Labor Dist
Register Summary

B Voucher
Prepare
Voucher for
Payroll

Voucher B
Post to Payroll
Voucher Clearing Account
Payroll and Verify Equality
Register of Debits
Voucher and Credits
General
Ledger
Payroll
Register
Voucher
Payroll
Register Labor Dist
Summary
Check
Copy
Check Reviews
Register Documents, Voucher
and Writes
Check for
Imprest Account
Voucher
Payroll
Register
Check
Check

Sign and Send
to Bank

Computer-Based Payroll Systems

AUTOMATING THE PAYROLL SYSTEM USING BATCH PROCESSING
Because payroll systems run periodically (weekly or monthly), they are well suited to batch processing.
Figure 6-9 shows a flowchart for such a system. The data processing department receives hard copy of
the personnel action forms, job tickets, and time cards, which it converts to digital files. Batch computer
programs perform the check writing, detailed record keeping, and general ledger functions.