Production Department

Time Cards (Production Employees)

2 Update Work-inprocess account

D3 General ledger
Bank (Asia United bank)

Time Cards (Production Employees) 1 Personnel Department Time Cards (Main Office Employees) Compute Days worked

Daily Rate

Posting Details

List of Payable to Employees 8 Update General Ledger Checks Copy 7

Checks

D3 Work In Process Account

WIP Account summary

Prepare Cash Disbursement

Changes to Employee File 3 Employee Records Employees Data

Days Worked Summary

AP Summary Checks Copy 4 6 Payroll register Set up Accounts Payable Payroll Details

D1

Prepare Notice of Personnel Action

Notice of Personnel Action

Prepare Payroll register

Changes to Employee File Copy of Payroll Register 5 Process Employees Pay slip

AP Details

D3 AP Subsidiary Ledger

Pay slip Employees