Exam 14: The Human Resources Process HR Management and Payroll Processes

The manager of employee and industrial relations helps to settle employee complaints and grievances.

The ______________________________ process maintains data for payroll taxes, fringe benefits, attendance reporting, timekeeping, and paying employees for work performed.

The imprest payroll account should show a zero balance after both the debit for gross pay paid to employees and the credit for gross pay distributed to jobs in process or to expense categories has been posted to the account.

Which of the following activities related to payroll is not an effective control plan?

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

Which of the following is processed in batches?

Updates of the tax rates data are stored in:

Which of the following began with the handling of payroll, personnel administration, and later added the functions of recruiting and employee relations?

For good internal control an organization should segregate the duties of:

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

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

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

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.

Which of the following is a data flow that generally goes to insurance companies?

Payroll is typically processed in the ______________________________ mode.

The manager of safety, health services and benefits has key functions that include plans and forecasts of an organization's short-term and long-term HR needs.

______________________________ is the process of managing how people are hired, trained, assigned, motivated and retained.

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

Employee fraud schemes in the area of reimbursement of expenses include all of the following except:

Payroll tax reports are initially remitted to: