Question

As an accountant, you want to demonstrate to Kim Potras, Payroll clerk, the audit trail documents from the Time Card hours to the Paycheck. Include a Document Flow Diagram using Word or Excel. Assume you will be using an acceptable process. Describe the flow chart in a memo to Kim. Suggest changes you would make to this process.

Answer 1

Time card
	Payroll check
Description of Flow chart.
1. Employee submit time card to the supervisor, who checks the correctness
2. Supervisor after checking the time card, passes it to payroll department, where payroll employee
post the time card and update the employee records.
3. Then the payroll register with the updated time card goes to Accounts payable department.
4. Accountants then prepare the payroll check and send it to bank.
5. Paychecks are send to payroll department for disbursal to employees
6. Employee receive the paychecks from supervisor.
7. Disbursement voucher and payroll register and then send to general ledger department to update
general ledger