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HA2042 Accounting Information Systems : Payroll Department

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HA2042 Accounting Information Systems

Questions:

Question 1:

Understand and explain the place of an accounting information system in the context of the organisational structure and operating practices.

Question 2:

Identify, analyse and compare different types of accounting information systems. Use different methodologies to evaluate various accounting information systems.

Cash disbursements system upon the receipt of the documents from the accounts payable department, the cash disbursements clerk files the documents until their payment due date. On the due date, the clerk prepares a cheque for the invoiced account, when is sent to the treasurer who sign it and mail the cheque to the vendor.

The cash disbursements clerk then updates the cheque register, accounts payable subsidiary ledger, and the accounts payable control account from his/her computer terminal. Finally, the receiving clerk files the invoice, purchase order copy, receiving report, and cheque copy in the department. Payroll system adam & co’s employees record their hours worked on time cards every day. Their supervisors review the time cards for correctness and submit them to the payroll department at the end of each week.

Using a computer terminal connected to the central payroll system, which is located in the data processing department, the payroll clerk inputs the time card data, prints hard copies of the pay cheques, print two copies of the payroll register, and posts to digital employee records. The payroll clerk files the time cards in the payroll department and sends the employee pay cheques to the various supervisors for review and distribution to their respective department employees. The payroll clerk then sends one copy of the payroll register to the accounts payable department, and files the other with the time cards in the payroll department.

HA2042 Accounting Information Systems

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