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payroll procedure

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › payroll procedure

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Kim Smith.
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  • July 24, 2021 at 3:05 am #629255
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    “Agree the individual wages and salaries per the payroll to the personnel records for a sample.”

    what are we trying to do as a part of this procedure maam? personnel records i think my might mean the list of employees?

    July 24, 2021 at 8:21 am #629289
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    No it would be more than a mere list. Of course for a big company today most “personnel records” may be kept digitally on a computer – but imagine instead, in the HR department, there is a locked filing cabinet https://www.google.com/url?sa=i&url=https%3A%2F%2Fshredrightnow.com%2Femployee-records-business-keep%2F&psig=AOvVaw1OamKzsiU-iqA8GZFMkHny&ust=1627197327738000&source=images&cd=vfe&ved=0CAsQjRxqFwoTCLi22cmU-_ECFQAAAAAdAAAAABAJ
    Employee records will be filed alphabetically (for ease of finding) and as well as including “obvious” things like a signed employment contract and notifications of pay increases should include anything that authorises deductions from their pay – e.g. tax notice (“code” in the UK) or a court order to withold alimony, etc.

    Objective is to show the recipient of the pay to be a bona fide employee.

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