Exam 14: The Human Resources Process Hrmanagement and Payroll Processes

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In some organizations,employees "punch" in and out of work by swiping an employee identification card through or by a(n)______________________________.

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Updates of the tax rates data are stored in:

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Which of the following recognized the importance of personnel in achieving organizational objectives,but viewed personnel as something that could be controlled?

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The control plan independent reconciliation of payroll bank account is directed primarily at achieving which of the following control goals?

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Which of the following control plans is an account used solely for payroll purposes and funds are transferred into the account to cover payroll checks to be issued?

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A(n)______________________________ account is used solely for payroll purposes.Funds are transferred into the account to cover payroll checks to be issued.

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Which of the following data stores is updated when employees gain new on the job training?

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For good internal control,there should be a(n)______________________________ between personnel data creation/modification,payroll preparation,and disbursement of the checks.

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Which of the following emphasizes an individuals' value to the organization,personnel development to maximize the benefits that an individual can provide to the organization and retention of employees to ensure that important skills are not lost?

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Which of the following is processed in batches?

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What is the process that interfaces with the GL to provide the necessary journal entries for the distribution of labor charges?

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The data flow between "prepare paychecks" and "prepare disbursement voucher" is the ______________________________.

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In a(n)______________________________ bank account funds are transferred into the account for the exact amount of the paychecks cashed.

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Below is a narrative for the "Pay employees" portion (bubble 4.0)of the payroll process described in Chapter 14. Narrative Description Validated attendance time records initiate the payment to workers in process 4.0 (Pay employees).In calculating employees' gross and net pay,Process 4.1 (Prepare paychecks)retrieves data from both the employee/payroll master data and the tax rates data.Process 4.1 accumulates current,quarter-to-date,and year-to-date totals for each employee and reports this information via the data flow "Payroll register." This information also is used to update the employee/payroll master data.Finally,process 4.1 prints and distributes paychecks to employees as reflected in the "Employee paychecks" data flow. The data flow "Payroll register" triggers process 4.2 (Prepare disbursement voucher).This will result in a data flow for the GL disbursement voucher update and a data flow for the disbursement voucher.Process 4.3 (Prepare payroll transfer check)and sends the check to the bank to cover the organization's periodic net payroll. Required: From the DFD in TB Figure 14.2 and the narrative description above,explode bubble 4.0 into a lower level diagram showing the details of that process. Below is a narrative for the Pay employees portion (bubble 4.0)of the payroll process described in Chapter 14. Narrative Description Validated attendance time records initiate the payment to workers in process 4.0 (Pay employees).In calculating employees' gross and net pay,Process 4.1 (Prepare paychecks)retrieves data from both the employee/payroll master data and the tax rates data.Process 4.1 accumulates current,quarter-to-date,and year-to-date totals for each employee and reports this information via the data flow Payroll register. This information also is used to update the employee/payroll master data.Finally,process 4.1 prints and distributes paychecks to employees as reflected in the Employee paychecks data flow. The data flow Payroll register triggers process 4.2 (Prepare disbursement voucher).This will result in a data flow for the GL disbursement voucher update and a data flow for the disbursement voucher.Process 4.3 (Prepare payroll transfer check)and sends the check to the bank to cover the organization's periodic net payroll. Required: From the DFD in TB Figure 14.2 and the narrative description above,explode bubble 4.0 into a lower level diagram showing the details of that process.

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The key functions of planning and forecasting HR needs,analyzing jobs to determine required skills,assisting in recruiting,and helping new hires adjust to their work environment is the job position of the manager of:

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An electronic time management system is a computer based system that captures,stores,and reports time.

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______________________________ reflect(s)the start and stop times on specific jobs to allow the distribution of payroll costs to jobs in process (or to other accounts).

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The key functions of handling employee complaints and negotiating with unions is the job position of the manager of:

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The chief financial officer usually has direct supervision of the treasurer and controller and indirect supervision of the payroll supervisor.

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The data flow between "prepare paychecks" and "prepare disbursement voucher" is the payroll register.

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