Page 65 - Essentials of Payroll: Management and Accounting

ESSENTIALS of Payr oll: Management and Accounting
schedule the hours that should be worked each day, by workstation.The
budgeted labor information for this report must otherwise be compiled
manually. An example of the report is shown in Exhibit 2.3.
Normally,there is no budget in the accounting system for the hours

worked by each employee, since this requires an excessive degree of
effort to compile a budget; furthermore, it must be recompiled every
time employees leave or join the company. Instead, you can create a
trend line report of hours worked by each employee,which is useful for
determining any tendency to work an inordinate amount of overtime
or to work less than a normal amount of hours.The example shown in
Exhibit 2.4 covers only a few weeks, but this report can be reconfig-

ured in landscape format to show the hours worked by employee for
every week of a rolling 12-week period. Another approach is to report
employee hours by month instead of by week, which makes it possible
to fit the hours worked for an entire year into a single report.

EXHIBIT 2.2
Timekeeping Data Correction Report

Employee Employee Date Hours Job Number
Number Name Worked Worked Charged Comments
00417 Smith, J. 04/13/03 10 A-312 Overtime approval
needed

00612 Avery, Q. 04/14/03 8 D-040 Invalid job number
00058 Jones, L. 04/13/03 8 —- No job number
01023 Dennison, A. 04/14/03 12 A-312 Overtime approval
needed
03048 Grumman, O. 04/15/03 8 D-040 Invalid job number
03401 Smith, J. 04/16/03 8 A-310 Date is for a weekend
02208 Botha, T.L. 04/14/03 25 —- No job number

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