Payroll System
Descrição do Produto
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Payroll System
Introduction
Manual & Automated Processes Explained
Gianfranco Dy1 Mart Casareno1 Micko Perez1 Paul Aluzan1 Philip Macatangay1 1 College
of Computer Studies University of Nueva Caceres
16 August 2015
Manual Payroll System, Explained
John
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Outline Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System Employee Compensation
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained
Employee compensation is the total amount an employee can expect to receive when working for an organization.
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction
The Conceptual Payroll System Payroll processing is actually a special-case purchases system in which the organization purchases labour rather than raw materials or finished goods for resale. The nature of payroll processing, however, creates the need for specialized procedures, for the following reasons:
Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Reasons
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction
1. A firm can design general purchasing and disbursement procedures that apply to all vendors and inventory items. Payroll procedures, however, differ greatly among classes of employees. For example, different procedures are needed for hourly employees, salaried employees, piece workers, and commissioned employees. Also, payroll processing requires special accounting procedures for employee deductions and withholdings for taxes that do not apply to trade accounts.
Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Reasons
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction
2. General expenditure activities constitute a relatively steady stream of purchasing and disbursing transactions. Business organizations thus design purchasing systems to deal with their normal level of activity. Payroll activities, on the other hand, are discrete events in which disbursements to employees occur weekly, biweekly, or monthly. The task of periodically preparing large numbers of payroll checks in addition to the normal trade account checks can overload the general purchasing and cash disbursements system.
Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Reasons
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction
3. Writing checks to employees requires special controls. Combining payroll and trade transactions can encourage payroll fraud. Although specific payroll procedures vary among firms, there is a data flow diagram depicting the general tasks of the payroll system in a manufacturing firm. The key points of the process are described in the following paragraphs.
Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Outline Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Data Sources
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction
Personnel Department The personnel department prepares and submits personnel action forms to the prepare payroll function. These documents identifies employees authorized to receive a paycheque and are used to reflect changes in hourly pay rates, payroll deductions, and job classification. A figure shows a personnel action form used to advise payroll of an increase in an employee’s salary.
Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Data Sources Financial Accounting Department
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction
Accounts Payable Sub-Department The accountant reviews the payroll register for correctness and copies of a cash disbursement voucher for the amount of the payroll. The accountant records the voucher in the voucher register and submits the voucher packet (voucher and payroll register) to cash disbursements clerk. A copy of the disbursement voucher is sent to the general ledger bookkeeper.
Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Data Sources
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Accounts Payable
Cash Disbursement Voucher Voucher No.: JV6-03 Disburse Cheque to: Invoice Number 6699 6699 1235 4568 0123
Invoice Date 08/13/2015 08/14/2015 08/15/2015 08/16/2015 08/22/2015
Signature Posted By:
1 4
Invoice 2 4 1 3 2 1
Amount 2 5 0 6 5 0 0 5 0 5 6 4 5 1 7 2 TOTAL AMOUNT
0
Introduction
Date: 16 August 2015
Discount Amount .00 .78 .00 .69 .75 5
0
.69
3 9 2 1 7 9 TOTAL DEBITED
.53
1
0
4
3
6
5
Manual Payroll System, Explained
Net Amount 2 4 2 5 1 6 5 2 1 0 5 5 4 5 1 7
0 0 0 6 2
.0 .78 .00 .00 .75
9
9
.00
2
7
5
Approved By:
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Data Sources Financial Accounting Department
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Cash Disbursement Sub-Department
Introduction
Upon receipt of the voucher packet, the cash disbursements function prepares a single check for the entire amount of the payroll and deposits it in the payroll imprest account. The employee paycheques are drawn on this account, which is used only for payroll. Funds must be transferred from the general cash account to this imprest account before the paycheque can be cashed. The clerk sends a copy of the check along with the disbursement voucher and the payroll register to the AP department, where they arefiled (not shown). Finally, a journal voucher is prepared and sent to the general ledger function.
Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Data Sources
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Cash Disbursements
Introduction
Journal Voucher Voucher No.: JV6-03 Date 2015 Aug
14
25
Manual Payroll System, Explained
Account Name
Acc #
Accounts Recievable Sales To record total credit sales for 16 August 2015
666
Salaries Accounts Payable Payroll salaries for 16 August 2015
025
Signature Posted By: By:
Debit
2
5
5
1
6
7
Credit
5
8
1
9
.69 5
5
1
.69
7
8
9
.48
.48 2
5
1
6
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained
Approved
Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Data Sources Financial Accounting Department
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained
General Ledger Sub-Department Update General Ledger The general ledger function receives the labour distribution summary from cost accounting, the disbursement voucher from AP, and the journal voucher from cash disbursements. With this information, the general ledger clerk makes the following accounting entries:
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Data Sources Financial Accounting Department
DR From the Labor Distribution Summary Work-in-process (Direct labor) Factory Overhead (Indirect labor) Wages Payable From Disbursement Voucher Wages Payable Cash Federal Income Tax Withholdings Payable State Income Tax Withholdings Payable FICA Income Tax Withholdings Payable Group Insurance Premiums Payable Pension Fund Withholdings Payable Union Dues Payable TOTAL
CR
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction
XXX .XX XXX. XX
Manual Payroll System, Explained
XXX.XX XXX.XX XXX.XX XXX .XX
XXX.XX
XXX.XX XXX.XX XXX .XX XXX.XX XXX.XX XXX.XX
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Data Sources Financial Accounting Department
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained
General Ledger The debits and credits from these entries must equal. If they do not, there is an error in the calculation of either labour distribution charges or payroll. When the equality has been verified, the clerk files the voucher and labour distribution summary.
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Data Sources Production Department Production employees prepare two types of time records: job tickets and time cards. Job tickets capture the time that individual workers spend on each production job. Cost accounting uses these documents to allocate direct labour charges to work-in-process (WIP) accounts time cards capture the time the employee is at work. These are sent to the prepare payroll function for calculating the amount of the employee’s paycheque. Each day at the beginning of the shift, employees place their time cards in a special clock (bundy) that records the time. Typically, they clock out for lunch and at the end of the shift. This time card is the formal record of daily attendance. At the end of the week, the supervisor reviews, signs, and sends the time cards to the payroll department.
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Data sources Payroll Department
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained
Payroll Department Clerk or Payroll Clerk Payroll Department Clerks receive pay rate and withholding data from the personnel department and hours-worked data from the production department. Payroll Department Clerk then performs tasks will later be shown in the process flow diagram.
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Data sources Payroll Department
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction
Paymaster A form of payroll fraud involves submitting time cards for nonexistent employees. To prevent this, many companies use a paymaster to distribute the paycheques to employees. This individual is independent of the payroll process not involved in payroll authorization or preparation tasks. If a valid employee does not claim a paycheque, the paymaster returns the check to payroll. The reason the check went unclaimed can then be investigated.
Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Salary vs Wages
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction
Delivery of Wages Delivery of wages is fairly flexible. Wages can be given in person to an employee, mailed to a designated address (in time to be received on the payday), deposited electronically into an account (direct deposit), given to a third party who has been authorized by the employee in writing to receive the employee’s paycheck, or paid in any other way to which the employee has agreed in writing.
Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Salary
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained
PayNet = PayBasic + PayOvertime + PayHoliday + PayNight Diff ) − (SSS/PhilHealth/Pag-IBIG deductions + Tardiness + Absences)
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Salary
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Let’s say Employee A is married with one dependent, and has a basic monthly pay of 25,000. Based on the tables of Introduction government contributions, Employee A will pay: Manual Payroll 581.30 - SSS contribution (View SSS contribution System, Explained Overview table) Forms Used Diagrams 312.50 - PhilHealth contribution (View PhilHealth Process Flow Diagram contribution table) Data Flow Diagram at Context-Level Data Flow Diagram 100 - Pag-IBIG contribution at Level 1 Data Flow Diagram Employee A’s taxable income will therefore be 24,006.20. at Level 2 Here’s how it is computed: Computerised Payroll System, Explained PayNet = (25, 000.00) − (581.30) + (312.50) + (100.00) Overview = 25, 000.00 − [993.80] = 24, 006.20 (1)
Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Salary vs Wages
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained
Update WIP Account After cost accounting allocates labour costs to these accounts, the charges are summarised in a labour distribution summary and forwarded to the general ledger bookkeeper.
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll Controls
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction
Transaction Authorization A form of payroll fraud involves submitting time cards for employees who no longer work for the firm. To prevent this, the personnel action form helps payroll keep the employee records current. This document describes additions, deletions, and other changes to the employee file and acts as an important authorisation control to ensure that only the time cards of current and valid employees are processed.
Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll Controls
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Segregation of Duties The time-keeping function and the personnel function should be separated. The personnel function provides payroll with pay rate information for authorized hourly employees. Typically, an organization will offer a range of valid pay rates based on experience, job classification, seniority, and merit. If the production (time-keeping) department provided this information, an employee might submit a higher rate and perpetrate a fraud. For purposes of operational efficiency, the payroll function performs several tasks. Some of these are in contradiction with basic internal control objectives.
Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll Controls Cont. . . Segregation of Duties For example, the payroll function has both asset custody (employee paycheques) and record-keeping responsibility (employee payroll records).This is the equivalent in the general purchases system of assigning AP and cash disbursement responsibility to the same person. Segregating key aspects of the payroll transaction between AP and cash disbursement functions returns control to the process. AP reviews the work done by payroll (payroll register) and approves payment. Cash disbursements then writes the check to cover the total payroll. None of the employee paycheques is a negotiable instrument until the payroll check is deposited into the imprest account.
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll Controls
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained
Supervision Sometimes employees will clock in for another worker who is late or absent. Supervisors should observe the time-keeping process and reconcile the time cards with actual attendance.
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll Controls I Payroll Fraud Pay-rollfraud is the distribution of fraudulent paycheques to existent and/or nonexistent employees. For example, a supervisor keeps an employee on the payroll who has left the organization. Each week, the supervisor continues to submit time cards to the payroll department as if the employee were still working for the victim organization. The fraud works best in organizations in which the supervisor is responsible for distributing paycheques to employees. The supervisor may intercept the paycheque, forge the former employee’s signature, and cash it. Another example of payroll fraud is to inflate the hours worked on an employee time card so that he or she will receive a larger than deserved paycheque. This type of fraud of ten involves collusion with the supervisor or timekeeper.
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll Controls Accounting Records
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction
The assets associated with the payroll system are labor and cash. Both can be misappropriated through improper access to accounting records. A dishonest individual can misrepresent the number of hours worked on the time cards and thus embezzle cash. Similarly, control over access to all journals, ledgers, and source documents in the payroll system is important, as it is in all expenditure cycle systems.
Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll Controls
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Independent Verification
Introduction
The audit trail for payroll includes the following documents:
Manual Payroll System, Explained
I
Time cards, job tickets, and disbursement vouchers.
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll Controls
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Independent Verification
Introduction
The audit trail for payroll includes the following documents:
Manual Payroll System, Explained
I
Time cards, job tickets, and disbursement vouchers.
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll Controls
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Independent Verification
Introduction
The audit trail for payroll includes the following documents:
Manual Payroll System, Explained
I
Time cards, job tickets, and disbursement vouchers.
I
Journal information, which comes from the labour distribution summary and the payroll register.
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll Controls
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Independent Verification
Introduction
The audit trail for payroll includes the following documents:
Manual Payroll System, Explained
I
Time cards, job tickets, and disbursement vouchers.
I
Journal information, which comes from the labour distribution summary and the payroll register.
I
Subsidiary ledger accounts, which contain the employee records and various expense accounts.
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll Controls
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Independent Verification
Introduction
The audit trail for payroll includes the following documents:
Manual Payroll System, Explained
I
Time cards, job tickets, and disbursement vouchers.
I
Journal information, which comes from the labour distribution summary and the payroll register.
I
Subsidiary ledger accounts, which contain the employee records and various expense accounts.
I
The general ledger accounts: payroll control, cash, and the payroll clearing (imprest) account.
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Outline Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Forms used The following items may be in physical paper I
Job Ticket
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Forms used The following items may be in physical paper I
I
Job Ticket (p. 269) Time Card (p. 270)
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Forms used The following items may be in physical paper I
I
I
Job Ticket (p. 269) Time Card (p. 270) Employee Paycheque (p. 273)
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Forms used The following items may be in physical paper I
I
I
I
Job Ticket (p. 269) Time Card (p. 270) Employee Paycheque (p. 273) Payroll Register (p. 271)
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Forms used The following items may be in physical paper I
I
I
I
I
Job Ticket (p. 269) Time Card (p. 270) Employee Paycheque (p. 273) Payroll Register (p. 271) General Ledger
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Forms used The following items may be in physical paper I
I
I
I
I
I
Job Ticket (p. 269) Time Card (p. 270) Employee Paycheque (p. 273) Payroll Register (p. 271) General Ledger Employee Payroll
Record (p. 272)
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Forms used The following items may be in physical paper I
I
I
I
I
I
Job Ticket (p. 269) Time Card (p. 270) Employee Paycheque (p. 273) Payroll Register (p. 271) General Ledger Employee Payroll
I
Record (p. 272) Personnel Action Form (p. 268)
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Forms used The following items may be in physical paper I
I
I
I
I
I
Job Ticket (p. 269) Time Card (p. 270) Employee Paycheque (p. 273) Payroll Register (p. 271) General Ledger Employee Payroll
I
I
Record (p. 272) Personnel Action Form (p. 268) Journal Voucher File
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Forms used The following items may be in physical paper I
I
I
I
I
I
Job Ticket (p. 269) Time Card (p. 270) Employee Paycheque (p. 273) Payroll Register (p. 271) General Ledger Employee Payroll
I
I I
Record (p. 272) Personnel Action Form (p. 268) Journal Voucher File Disbursement Voucher (p. 225)
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Forms used The following items may be in physical paper I
I
I
I
I
I
Job Ticket (p. 269) Time Card (p. 270) Employee Paycheque (p. 273) Payroll Register (p. 271) General Ledger Employee Payroll
I
I I
I
Record (p. 272) Personnel Action Form (p. 268) Journal Voucher File Disbursement Voucher (p. 225) Labour Distribution Summary
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Forms used The following items may be in physical paper I
I
I
I
I
I
Job Ticket (p. 269) Time Card (p. 270) Employee Paycheque (p. 273) Payroll Register (p. 271) General Ledger Employee Payroll
I
I I
I
I
Record (p. 272) Personnel Action Form (p. 268) Journal Voucher File Disbursement Voucher (p. 225) Labour Distribution Summary Voucher Packet
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Forms used The following items may be in physical paper I
I
I
I
I
I
Job Ticket (p. 269) Time Card (p. 270) Employee Paycheque (p. 273) Payroll Register (p. 271) General Ledger Employee Payroll
I
I I
I
I
Record (p. 272) Personnel Action Form (p. 268) Journal Voucher File Disbursement Voucher (p. 225) Labour Distribution Summary Voucher Packet
I
Voucher Register (p. 225)
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Forms used The following items may be in physical paper I
I
I
I
I
I
Job Ticket (p. 269) Time Card (p. 270) Employee Paycheque (p. 273) Payroll Register (p. 271) General Ledger Employee Payroll
I
I I
I
I
Record (p. 272) Personnel Action Form (p. 268) Journal Voucher File Disbursement Voucher (p. 225) Labour Distribution Summary Voucher Packet
I
I
Voucher Register (p. 225) Cheque Register (p.277)
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Forms used The following items may be in physical paper I
I
I
I
I
I
Job Ticket (p. 269) Time Card (p. 270) Employee Paycheque (p. 273) Payroll Register (p. 271) General Ledger Employee Payroll
I
I I
I
I
Record (p. 272) Personnel Action Form (p. 268) Journal Voucher File Disbursement Voucher (p. 225) Labour Distribution Summary Voucher Packet
I
Voucher Register (p. 225)
I
Cheque Register (p.277)
I
Carbon copies (cc)
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Forms used The following items may be in physical paper I
I
I
I
I
I
Job Ticket (p. 269) Time Card (p. 270) Employee Paycheque (p. 273) Payroll Register (p. 271) General Ledger Employee Payroll
I
I I
I
I
Record (p. 272) Personnel Action Form (p. 268) Journal Voucher File Disbursement Voucher (p. 225) Labour Distribution Summary Voucher Packet
I
Voucher Register (p. 225)
I
Cheque Register (p.277)
I
Carbon copies (cc)
I
WIP Record
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Forms used The following items may be in physical paper I
I
I
I
I
I
Job Ticket (p. 269) Time Card (p. 270) Employee Paycheque (p. 273) Payroll Register (p. 271) General Ledger Employee Payroll
I
I I
I
I
Record (p. 272) Personnel Action Form (p. 268) Journal Voucher File Disbursement Voucher (p. 225) Labour Distribution Summary Voucher Packet
I
Voucher Register (p. 225)
I
Cheque Register (p.277)
I
Carbon copies (cc)
I
WIP Record
I
Payroll clearing (imprest) account
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Outline Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Manual Process
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Production Department
Personnel Department
Cost Accounting
Payroll Department
1.
Examine time cards and job tickets. 2. Submit of job tickets to the cost accountant. 3. Submit submit time cards cc to the payroll department. Production Department Clerk
1. 1. 2.
Summarise data from employee performance record. Prepare and fill out Personnel Action Forms. Submit the forms to the Payroll Department Clerk. Personnel Department Clerk
1. 2. 3. 4. 5. 6.
Receive job tickets. Process tickets for hourly employees. Update their WIP account. Update WIP Ledger. Create Labour Distribution Summary. Submit the Labour Distribution Summary to the ledger bookkeeper. Cost Accountant
Receive time cards. Generate employee payroll record update. 4. Meticulously reconcile data between Personnel Action Forms and time cards. 5. Process time cards for salaried employees. 6. Fill-out the Employee Paycheque. 8. Submit Employee Paycheque to the paymaster. 7. Fill-out a Paycheques Register. 9. Submit Paycheques Register to the Accounts Payable Clerk. Payroll Department Clerk
Financial Accounting
1. 2.
1.
3. 4.
5. 6.
1. 2.
3.
1. 2. 1. 2. 3. 4.
Receive cheque. Sign log book. Go to the bank. Present paycheque. Employee
3.
4. 5.
Receive Employee Paycheques. Stack paycheques, ready for claim. Make local calls to the Human Resource Management to verify employee existence to prevent payroll fraud. Distribute paycheques to employees. Log datetime when the paycheque was claimed. Paymaster
1.
2. 3.
4.
Receive Labour Distribution Summary from the personnel department. Receive Disbursement Voucher from AP clerk. Receive Journal Voucher from cash disbursements clerk. Bookkeep Journal Voucher and General Ledger. Report for any errors in the administration or departments. Ledger Bookkeeper
Receive Voucher Packet along with the payroll cheque cc. Update Voucher Register database with cheque details such as cheque no., due date, amount . . . . Submit Disbursement Voucher to the ledger Accounts Payable Clerk Receive and verify the correctness of the Payroll Register from Payroll Department Clerk. Prepare a Disbursement Voucher. Authorise cash disbursements clerk to deposit a single cheque, in the amount of the total payroll in a bank imprest account on which the payroll is drawn. Submit Voucher Packet to the cash disbursement clerk. Accounts Payable Clerk
Figure: Process Flow Diagram
Introduction 1. 2. 3.
4. 5.
6.
7. 8.
Receive Voucher Packet. Review packet contents. Prepare a single cheque authorised by the AP clerk using the Disbursement Voucher in the payroll imprest account. Make a cc of the cheque Update records such as amount and date of the cheque in the Cheque Register. Journalise and submit Journal Voucher to the ledger bookkeeper. Deposit Payroll Cheque in the bank. Return Voucher Packet along with the cc of the payroll cheque to the AP clerk. Cash Disbursement Clerk
Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Manual Process
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Data Source
Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Process
Data Flow
Figure: Data Flow Diagram
Data sink
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Manual Process Production Department
Personnel Department
Cost Accountant
Labour Distribution Summary
Job
Tic kets
s shed Form pli om ion Acc el Act nn
Introduction
so Per
Manual Payroll System, Explained
Time or Attendance Data
Employee
Payroll Deposit
O Payroll System
Paycheque
Bank
level 0
use
d Pa vouc yro he r ll Ch Pac eq ke ue t,
Payroll Register
v for ouch dis er bu pac rse ke me t nt
Payroll Department Clerk
Time Cards, Personnel Action Forms
, ary m m Su on her, er, uti ouc uch trib l V Vo Dis rna ent ur Jou em rs bu Dis
Accounts Payable Accountant
bo
Paycheque Payroll register Time Tickets
Human Resources Manager
Em p In loy fo ee
r e fo hequ s payc ployee em
La
voucher packet for disbursement, cash disbursement voucher for the ledger
om e fr hequ clerk payc yroll pa
Paymaster
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Cash Disbursements Clerk
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained
Ledger Bookkeeper
Figure: Data Flow Diagram at Level 0 or Context-Level
Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
PIA - Payroll Imprest Account PR - Payroll Register CR or CDJ - Cheque register or Cash Disbursement Journal OWNED BY the cash disbursement clerk CDV0 - Cash Disbursement Voucher from AP clerk NOT yet posted in the CR or CDJ, ready to be filed in the VPkt0 VPkt0 - Voucher Packet containing PR AND CDV0 JV - Journal Voucher sent by the cash disbursement clerk to the ledger bookkeeper CDV1 - Cash Disbursement Voucher posted in the CR or CDJ, returned to the AP clerk VPkt1 - Voucher Packet containing PR AND CDV1 seen by the cash disbursement clerk VR - Voucher Register CDV2 - Cash Disbursement Voucher from AP clerk ready to be submitted to the ledger bookkeeper
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Time Card
Out In
Out In
Out In
In
Out
Out
In
Out In
Out In
In
Out
Out
In
Out In
Out In
In
W Th
W
W T W
T
T M T
M
M Su M
Su Su
17:42:5 18:58:35 22:12:14 16:18:22 23:10:13 13:50:12 23:16:9 19:15:48 17:38:31 18:44:35 21:37:42 14:41:6 14:39:24 14:19:11 14:37:33 23:53:58
Out
Out In In Out Out In In Out Out In In Out Out In In
SATURDAY
SATURDAY
THIRD WEEK In Su 23:14:43 23:28:36
Out
In Out
FRIDAY
FRIDAY TUESDAY WEDNESDAY THURSDAY
Out In
Out
MONDAY
In
In
SUNDAY
Out
Out In
Th Th
Out Out In
TUESDAY WEDNESDAY THURSDAY
In
13:4:59 22:42:50
In
MONDAY
Out In
Out
F Th F
21:29:57 23:3:18
SUNDAY
Out Out In
F
Out Sa 15:25:7 FIRST WEEK
In
Out Out In
In
F 15:14:13 Sa 7:54:34 Sa 7:44:44 Sa 19:56:43
In
In
M 18:35:12 T 8:45:20 T 6:51:24 T 17:44:4
SATURDAY
Out
SATURDAY
In Out In
Th 21:49:31 F 12:10:4 F 8:36:9 F 22:32:10
15:35:7 16:47:22 19:21:44 16:45:3
Out
F Sa
Out In
Th 15:34:1
Out
Su 16:6:0 M 8:44:6 M 7:30:5 M 22:46:47
FRIDAY
In
FRIDAY
Out
W 13:2:48 Th 11:33:22 Th 11:26:51
Out In
In
In Out In
Out
Out
Out
T 14:20:2 W 11:25:23 W 6:54:50 W 16:50:59
20:5:13 22:15:9
Out In
Out In
Su 9:46:17 Su 7:59:48 Su 19:4:57
WEDNESDAYTHURSDAY
In
WEDNESDAYTHURSDAY
Out
M 21:21:47 T 11:31:57 T 8:14:0 T 13:4:13
Sa
Out In
In
TUESDAY
In
Out
MONDAY
Out
Su 23:6:1 M 8:42:1 M 7:58:3 M 22:12:9
In
SUNDAY
Out In
TUESDAY
In
XQX
Su 11:36:37 Su 9:14:56 Su 17:11:56
MONDAY
Out
Signature SUNDAY
In
Sa Sa
Villamante,Eden Joy
In
Sa F Sa Sa Sa
F
F Th F
Th Th W Th
W
W T W
T
T M T
M
M Su M
Su
Name:
Pay Ending: 28 August 2015
Out
No: 4582
T 19:59:55 W 10:0:52 W 9:40:58 W 23:28:2 W 19:13:48 Th 11:44:58 Th 11:24:28 Th 22:30:23 Th 19:47:33 F 12:19:47 F 6:20:8 F 16:49:46 F 20:6:38 Sa 7:32:50 Sa 8:57:32 Sa 23:17:35
Out Sa 22:52:49 FOURTH WEEK
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
19:6:21 16:58:22 13:17:38 23:0:17 17:0:17 22:17:22 22:16:33 21:8:30 23:26:35 18:45:16 23:36:46 20:25:52 14:46:43 17:46:5 13:31:54 14:14:33 21:27:19 17:9:51 19:13:53 21:27:58 18:49:15 17:17:20 23:17:22 17:12:22 19:10:44 16:24:58
SECOND WEEK In Su 23:1:58 Su 22:21:25
Out
Payroll System
Manual Process
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
info agreed level 0
Production Department
1.0 Update WIP Account
Job Ticket level 0
Hours, rate, job number
WIP Account
Tim
eC a el rds 0
lev
Introduction
level 1
level 0
level 0
labour distribution summary level 1
level 1
amount, due date cheque number
cc of payroll cheque
level 1
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Voucher Register
Payroll cheque level 1
amount, due date
level 1
5.0 Prepare Cash Disbursement
journal voucher
level 1
disbursement voucher
voucher packet
4.0 Prepare Account Payable
1.0
Manual Payroll System, Explained
Payc hequ e level 0
3.0 Distribute Paycheque
Paycheque
Employee Payroll Records
Payroll Register
Employee
Hours, rate, withholdings
2.0 Prepare Payroll
Paycheque
Personnel Department
Personnel Action Forms level 0
6.0 Update General Ledger
Cheque Register
Bank
approved journal voucher
journal voucher posting detail level 0
General Ledger
Figure: Data Flow Diagram at Level 1
Journal Voucher File
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Manual process job tickets
1.1 Receive Job Tickets
Introduction
verified job tickets
Production Department
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Manual Payroll System, Explained
1.2 Tabulate Data computed wage
Ledger Bookkeeper
wage information
1.3 Update WIP Datastore
bookkept wages
WIP Account
1.4 Create Labour Distribution Summary
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained labour distribution summary
Figure: Data Flow Diagram of Process 1 / at Level 2
Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Manual process Time Cards
2.1 Receive Time Cards verified timecards for base pay
Production Department
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Employee Payroll Record
gross pay, increases, witholdings
2.3 Update record
Paymaster
ba net se p an pay ay a d wit , gro long ho ss ldin pa gs y,
paycheque
Personnel Action Forms
Manual Payroll System, Explained
2.2 Reconcile Time cards and PAF base pay, increases, witholdings
Personnel Department
Introduction
2.4 Fill out empty employee paycheques
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Accounts Payable Clerk
payroll register
2.5 Generate payroll register
paycheque details
Figure: Data Flow Diagram of Process 2 / at Level 2
Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Manual process payroll register
4.1 Receive payroll register
Introduction
payroll register
Payroller
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay
Manual Payroll System, Explained
4.2 Review Data totalled amount of payroll register
Ledger Bookkeeper
payroll register, cheque number due date
4.3 Prepare a cash disbursement voucher compiled voucher and register
Voucher Register
4.4 Create Voucher Packet
voucher
Computerised Payroll System, Explained
used voucher packet, and payroll cheque cc
voucher packet
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Cash Disbursement Clerk
Figure: Data Flow Diagram of Process 4 / at Level 2
Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Salary
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained
PayNet = PayBase + PayOvertime + PayHoliday + PayNight Diff ) − (SSS/PhilHealth/Pag-IBIG deductions) PayBase = 143.21hr × 82.48 hr
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Outline Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Outline Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Blocks
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained
Theorem There are separate environments for theorems, examples, definitions and proofs.
Example Here is an example of an example block.
Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Pros and Cons
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Introduction Manual Payroll System, Explained Overview Forms Used Diagrams Process Flow Diagram Data Flow Diagram at Context-Level Data Flow Diagram at Level 1 Data Flow Diagram at Level 2
Computerised Payroll System, Explained Overview Diagrams Relational Data Model Entity Relationship Diagram Process Flow Diagram Data Flow Diagram at Context Level Data Flow Diagram at Level 1
Computerised vs.
Payroll System
Register is often used to denote certain types of special journals. For example, the payroll journal is often called the payroll register. We also use the term register, however, to denote a log. For example, a receiving register is a log of all receipts of raw materials or merchandise ordered from vendors. Similarly, a shipping register is a log that records all shipments to customers.
Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Appendix For Further Reading
Job Tickets capture the time that individual workers spend on each production job. Time Cards capture the time the employee is at work. WIP Accounts or work-in-process accounts. Expenditure the act of consuming, expending, disburse, using . . . Voucher Packet contains the voucher and payroll register. Payroll Register shows gross pay, deductions, overtime pay, and net pay. Imprest amount A constant or unchanging amount that is often used when referring to petty cash. Disbursement money paid out or spent. Paycheque is traditionally a paper document (a cheque) issued by an employer to pay an employee for services rendered. Disbursement Voucher is a form used to have a check made to pay an individual or an organization for merchandise sold or services rendered.
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Appendix For Further Reading
For Further Reading I
Payroll System Gianfranco Dy, Mart Casareno, Micko Perez, John Paul Aluzan, Philip Macatangay Appendix For Further Reading
Hall, J. A., & Bennett, P. E. Introduction to accounting information systems. South-Western Cengage Learning, 2011.
Lihat lebih banyak...
Comentários
