Page 78 - Essentials of Payroll: Management and Accounting

Payr oll Pr ocedur es and Contr ols
T IPS &T ECHNIQUES

After a procedure has been written, instruct the most junior or least
experienced person in the accounting department to walk through
each step, to ensure that the described steps are clear, flow logically
from one step to the next, and result in correct payroll outputs. Almost
always, this person will find that instructions need to be added to a
procedure. This is because the person writing a procedure is the
most experienced at completing a specific task, and therefore makes
assumptions about completing steps that a more junior person
must have clearly written down.

izes which job positions must follow the procedure;and the “Procedures”
section lists the exact steps to follow.
The procedures used here are designed for specific software pack-
ages and company procedures, hence are not meant to be copied; rather,
they should be reviewed to grasp the general layout and terminology used
in each procedure,and then used to design a customized set of procedures

for the specific circumstances. Specific payroll procedures, shown in the
preceding flowchart, are described individually throughout the remainder
of this section.

Policy/Procedure Statement Retrieval No.: PAY-01

Page: 1 of 1
Issue Date: 10/28/03
Supersedes: N/A
Subject: Collect and Reconcile Time Cards

1. PURPOSE AND SCOPE
This procedure is used by the payroll clerk to assemble time cards for all
hourly employees, as well as to locate and resolve time-punching errors.

2. RESPONSIBILITIES

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