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File: Human Resource Management Assignment Pdf 44993 | The Hrm Payroll Cycle
the human resources management and payroll cycle chapter 15 copyright 2015 pearson education inc 15 1 learning objectives describe the major business activities and related information processing operations performed in ...

icon picture PDF Filetype PDF | Posted on 17 Aug 2022 | 3 years ago
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     The Human Resources 
     Management and Payroll Cycle 
     Chapter 15 
  Copyright © 2015 Pearson Education, Inc.                     15-1 
     Learning Objectives 
      • Describe the major business activities and related 
        information processing operations performed in the 
        human resources management (HRM)/payroll 
        cycle. 
       
      • Discuss the key decisions to be made in the 
        HRM/payroll cycle and identify the information 
        needed to make those decisions. 
       
      • Identify the major threats in the HRM/payroll cycle 
        and evaluate the adequacy of various internal 
        control procedures for dealing with them. 
  Copyright © 2015 Pearson Education, Inc.                          15-2 
    Human Resource Management Process 
     • Recruit and hire new employees 
     • Training 
     • Job assignment 
     • Compensation (payroll) 
     • Performance evaluation 
     • Discharge of employees (voluntary or 
       involuntary) 
  Copyright © 2015 Pearson Education, Inc.              15-3 
    Payroll Cycle Activities 
     • Update payroll master data 
     • Validate time and attendance data 
       ▫ Source document: time sheets 
     • Prepare payroll 
       ▫ Payroll register and deduction register 
     • Disburse payroll 
     • Disburse taxes and miscellaneous deductions 
  Copyright © 2015 Pearson Education, Inc.                   15-4 
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...The human resources management and payroll cycle chapter copyright pearson education inc learning objectives describe major business activities related information processing operations performed in hrm discuss key decisions to be made identify needed make those threats evaluate adequacy of various internal control procedures for dealing with them resource process recruit hire new employees training job assignment compensation performance evaluation discharge voluntary or involuntary update master data validate time attendance source document sheets prepare register deduction disburse taxes miscellaneous deductions...

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