TAILIEUCHUNG - Lecture Accounting information and reporting systems: Chapter 14 - A. Aseervatham, D. Ariandarajah

Chapter 14: The payroll cycle. Upon completion of this lesson, the successful participant will be able to: To learn about the human resource management (HRM) business activities and the payroll cycle business activities, to learn to flow chart HRM business activities and payroll cycle business activities, to understand the processing of HRM and payroll cycle transactions using computers, to know the control practices and procedures in HRM and the payroll cycle. | The payroll cycle Learning objectives To learn about the human resource management (HRM) business activities and the payroll cycle business activities. To learn to flow chart HRM business activities and payroll cycle business activities. To understand the processing of HRM and payroll cycle transactions using computers. To know the control practices and procedures in HRM and the payroll cycle. key terms annual leave awards clock card employee earnings record human resource management leave loading long service leave payroll register payroll tax rate of pay sick leave time sheet Human resource management Is responsible for hiring personnel Advertises and assists in the selection process Facilitates location of people Is involved in personnel development and performance Employee discipline and terminations HRM objectives Motivation to maintain profitability and flexibility for long-term business survival by achieving: organisational productivity increased quality of work improved quality of working life statutory and legal compliance HRM activities Determine rates of pay Maintain employee details Determine employee authorised deductions Develop and enforce appropriate human resource policies Provide advice and information on HR issues Rates of pay The reward for labour may be based on: Supply and demand (high-income earners) Award rates minimum wage rates and conditions set out in a legal document Independent negotiations for employees not covered by awards Maintenance of employee details Permanent information kept on a record card: permanent records include full name, date of birth ,award, position etc. Payroll register and earnings records: also details of wages paid to date in current payroll period Employee authorised deductions Employees may request a portion of their remuneration be periodically remitted to an organisation or agency on their behalf Examples: private medical fund payments mortgage payment rent union fees etc. Payroll cycle business activities .

• Kế toán - Kiểm toán
• Accounting Information
• Reporting Systems
• Accounting information system
• AIS super system
• Payroll cycle
• Human resource management
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Control information
• Information systems controls
• Financial Accounting
• Principles of financial accounting
• Accounting information systems
• Fundamental system principles
• Accounting systems
• Lecture Accounting information systems
• Production cycle
• Accounting system
• Human resources management
• General ledger
• Systems development life cycle
• AIS development strategies
• Systems design
• Using financial accounting information
• The annual report
• Processing accounting information
• Internal control
• Computer accounting
• System security
• Value of information
• Business process
• Business process cycles
• The accountant
• Information technology
• Documenting accounting information systems
• Data modeling
• Controls for information security
• Information security
• Trust services framework
• System reliability
• Report Accounting information system
• E Commerce business
• E commerce enterprise
• Risks in payment
• Security of customer information
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Technology based accounting systems
• Issues in financial accounting
• Kế toán tài chính
• Financial statements
• Accounting terminology
• Accounting cycle
• Cash collections
• Revenue cycle
• Expenditure cycle
• Cash disbursements
• Value chain
• Supply chain
• Decision structure
• Control frameworks
• Internal controls
• COBIT framework
• Information systems
• Transaction processing