Page 309 - Accounting Information Systems
P. 309
280 PART II Transaction Cycles and Business Processes
Cost Acctg Gen Ledger
Cost Accounting Files Labor Dist Summary Labor Dist Summary General Ledger
Post to WIP Accounts Dist Summary General
Labor Usage File and Prepare Labor Labor Dist Summary Update Ledger
Data Processing Voucher File
Accts Pay Cash Disb Gen Ledger
Voucher Voucher
Transfer
Funds
Check
ELEMENTS Labor Usage File Attendance File Batch Process Payroll Register Payroll Register Paycheck Voucher Accts Pay
REAL-TIME Real-Time Processing
WITH Human Resource Management Employee File Payroll Processing
SYSTEM Payroll Master File Payroll Register Voucher File
PAYROLL Time-Keeping Time Cards Terminal
PROCEDURES Cost Accounting Job Tickets Terminal
RE
U 6-10
G Personnel Terminal
FI
