Deck 14: The Human Resources Process HR Management and Payroll Processes

Question 1

A job time record is the source document used in the payroll system to determine the hours for which an employee should be paid.

Answer 1

False

Question 2

Internal audit usually reports to the controller.

Answer 2

False

Question 3

The labor force planning data catalogs each employee's set of relative skills.

Answer 3

False

Question 4

As shown in the "computer" column of the HR flowchart, process inputs are actions taken by departmental managers or supervisors that are captured on various online forms (enterprise system screens).

Question 5

The skills inventory data maintains data concerning an organization's short term and long term staffing requirements.

Question 6

An imprest payroll bank account is one to which cash transfers are made in an amount exactly equal to the total net pay for the period.

Question 7

The human capital management process is an interacting structure of people equipment, methods, and controls that supports the decision needs of the HR department

Question 8

The checking account is a general ledger account that should show a zero balance after both the debit for gross pay earned by workers and the credit for gross pay distributed to jobs have been posted to the account.

Question 9

The GL supervisor usually reports to the treasurer.

Question 10

Systems that allow employees to access personal as well as business related information and functions are known as self service systems.

Question 11

Human capital management is the process of managing how people are hired, developed, assigned, motivated and retained.

Question 12

Attendance time records reflect the start and stop times on specific jobs to allow the distribution of payroll costs to jobs in process (or to other accounts).

Question 13

According to the HRM flowchart, the employee/payroll data is stored in the enterprise database.

Question 14

The manager of safety, health and human services has key functions that include plans and forecasts of an organization's short term and long term HR needs.

Question 15

The manager of safety, health, and human services usually reports to the controller.

Question 16

The chief financial officer usually has direct supervision of the treasurer, controller, and internal audit.

Question 17

Business tax deposits are made directly to the IRS.

Question 18

The payroll process maintains data for payroll taxes, fringe benefits, attendance reporting, timekeeping, and paying employees for work performed.

Question 19

Attendance time records show the time periods that employees are in attendance site and available for work.

Question 20

The manager of employee and industrial relations helps to settle employee complaints and grievances.

Question 21

The employee wage and tax statement is known as a W-4.

Question 22

Wages taxable under FICA are reported on Form 941.

Question 23

The general ledger supervisor is in charge of payroll preparation.

Question 24

For good internal control, there should be a segregation of duties between personnel data creation/modification, payroll preparation, and disbursement of the checks.

Question 25

The trigger for the payroll process "pay employees" is the payroll register.

Question 26

In a imprest system, the bank account is reimbursed for the exact amount of the disbursements made from the fund, rather than being reimbursed for round amounts.

Question 27

Annuities, pensions, and retirement pay are reported on Form 1099-P.

Question 28

A company that specializes in rendering payroll services to client companies for a fee is a payroll service bureau.

Question 29

The employee/payroll master data is the central repository of data about people who work for the organization.

Question 30

A payroll clearing account is used to transfer the exact amount necessary to cover payroll checks and related expenses.

Question 31

Moving from bi-weekly to monthly payroll can reduce costs by 30 to 50 percent.

Question 32

In a payroll system logical DFD, all of the following processes likely would provide updates to the general ledger except for:

A)reconcile hours worked
B)distribute labor costs
C)pay employees
D)accrue employer taxes

Question 33

The cashier is in charge of payroll check disbursement.

Question 34

The control plan independent reconciliation of payroll bank account is directed primarily at achieving which of the following control goals?

A)provide employees with timely pay checks
B)ensure efficient employment of resources
C)ensure security of resources
D)ensure validity, completeness and accuracy of time card inputs

Question 35

An electronic time management system is a computer based system that captures, stores, and reports time.

Question 36

The control plan "use an imprest bank account" entails having paychecks distributed to employees by an entity not otherwise involved in payroll processing.

Question 37

The process of preparing paychecks for hourly employees is triggered by which of the following data flows?

A)validated attendance time cards
B)job time tickets
C)a temporal event
D)employee paychecks

Question 38

Which of the following activities related to payroll is not an effective control plan?

A)Paychecks should be drawn on an imprest payroll bank account.
B)Approve imprest clearing check.
C)Approve attendance time data and job time data.
D)After their preparation, paychecks should be delivered directly to the employees' supervisors for distribution to the employees.

Question 39

The data flow between "prepare paychecks" and "prepare disbursement voucher" is the payroll register.

Question 40

Information for distributing labor charges to jobs, departments, or other accounts comes primarily from:

A)attendance time cards
B)job time tickets
C)a temporal event
D)employee paychecks

Question 41

According to the flowchart for the HR management process, needs requests, supervisor review, employee termination, and employee requests are approved in the column for:

A)various departments
B)employees
C)computer
D)HR department

Question 42

The key functions of handling employee complaints and negotiating with unions is the job position of the manager of:

A)personnel appraisal and development
B)employee and industrial relations
C)human resource systems
D)personnel planning and staffing

Question 43

The key functions of planning and forecasting HR needs, analyzing jobs to determine required skills, assisting in recruiting, and helping new hires adjust to their work environment is the job position of the manager of:

A)personnel appraisal and development
B)employee and industrial relations
C)human resource systems
D)personnel planning and staffing

Question 44

The key functions of ensuring that the information needs of HR managers and staff workers are satisfied and serving as the liaison between the IT department and the HR department is the job position of the manager of:

A)personnel appraisal and development
B)employee and industrial relations
C)HR systems
D)personnel planning and staffing

Question 45

According to the flowchart for the HR management process, the update of employee/payroll master data and preparing documents, screens and reports is in the column for:

A)various departments
B)employees
C)computer
D)HR department

Question 46

Which of the following began with the handling of payroll, personnel administration, and later added the functions of recruiting and employee relations?

A)strategic management
B)personnel management
C)human capital management
D)payroll distribution management

Question 47

Payroll reports may be provided to all of the following except:

A)unions
B)employees
C)government
D)customers

Question 48

Which of the following is not part of the information provided by HR management to support management decisions

A)generating a variety of HR forms and documents
B)preparing management reports
C)preparing governmental reports
D)all of these are part of the information provided by HR management

Question 49

The HR module in most ERP systems includes all of the following except:

A)personnel management
B)time management
C)payroll
D)strategic and tactical planning

Question 50

Which of the following is false regarding the payroll process?

A)it supports the repetitive work routines of the payroll process
B)because payroll is a key competency, it typically does not make sense to outsource this process
C)it maintains data for payroll taxes and fringe benefits
D)moving from bi-weekly to monthly payroll can reduce costs by 30 to 50 percent

Question 51

Which of the following data stores is updated for job specifications?

A)labor force planning data
B)skills inventory data
C)payroll data
D)termination data

Question 52

Which of the following data stores is updated when employees gain new on the job training?

A)labor force planning data
B)skills inventory data
C)payroll data
D)none of the above

Question 53

According to the flowchart for the HR management process, which is not one of the the three HR related events that HR forms capture information about:

A)selecting employees
B)paying employees
C)evaluating employees
D)terminating employees

Question 54

Which of the following recognized the importance of personnel in achieving organizational objectives, but viewed personnel as something that could be controlled?

A)human resource management
B)personnel management
C)human capital management
D)strategic management

Question 55

Which of the following is based on the three principles of, individuals' value to the organization, a broad definition of human assets, and that a person's relationship with the organization must be nurtured for maximum lifetime value?

A)human resource management
B)personnel management
C)human capital management
D)strategic management

Question 56

According to the flowchart for the HR management process, the flowchart begins with:

A)various departments
B)employees
C)computer
D)HR department

Question 57

The payroll supervisor usually reports to:

A)the treasurer
B)the cashier
C)the controller
D)the VP Finance

Question 58

According to the text, what is the process of managing how people are hired, developed, assigned, motivated and retained that presumes that employees are a strategic investment?

A)organizational management
B)personnel management
C)human capital management
D)none of the above

Question 59

All of the following are advantages of integrating the HR and payroll processes except:

A)creating a single source of obtaining HR information
B)increased data redundancy
C)improving data accuracy
D)ensuring data integrity and consistency

Question 60

The key functions of assisting managers in setting rewards for good employee performance, helping line managers provide training or take disciplinary action, and reducing employee turnover by helping workers achieve their career goals is the job position of the manager of:

A)personnel appraisal and development
B)employee and industrial relations
C)human resource systems
D)personnel planning and staffing

Question 61

Which of the following is a data flow that generally goes to government agencies?

A)attendance time records
B)job time records
C)payroll contribution notice
D)payroll tax reports

Question 62

Which of the following is processed in batches?

A)HR activities
B)payroll
C)both a and b
D)neither a or b

Question 63

What is the process that interfaces with the GL to provide the necessary journal entries to allocate employee payroll?

A)accrue employer taxes
B)distribute labor costs
C)reconcile hours worked
D)pay employees

Question 64

Which of the following has the inputs of attendance and work on specific jobs?

A)electronic time management
B)payroll direct deposit system
C)payroll service bureau
D)GL master data

Question 65

What is the process that is initiated by validated attendance time records?

A)accrue employer taxes
B)distribute labor costs
C)reconcile hours worked
D)pay employees

Question 66

According to the flowchart of the payroll process, the approved payroll disbursement voucher is on display in the column for

A)electronic time management system
B)Computer
C)accounts payable department
D)Cashier

Question 67

Which of the following payroll related frauds can have a direct impact on the organization's insurance company?

A)ghost employees
B)falsified hours and salary
C)commission schemes
D)false workers compensation claims

Question 68

Employee fraud schemes in the area of reimbursement of expenses include all of the following except"

A)overstating expenses
B)fake receipts
C)overstating commissions
D)using personal expenses as business expenses

Question 69

Internal audit usually reports to:

A)the treasurer
B)the cashier
C)the controller
D)the chief financial officer

Question 70

Which of the following is an example of processing the company's payroll for a fee?

A)electronic time management
B)payroll direct deposit system
C)payroll service bureau
D)payroll register

Question 71

Updates of the tax rates data are stored in:

A)tax rates data
B)employee/payroll master data
C)HR master data
D)GL master data

Question 72

Payroll tax deposits are initially remitted to:

A)government agencies
B)the bank
C)the general ledger process
D)the cashier

Question 73

Which of the following is a data flow that generally goes to insurance companies?

A)attendance time records
B)job time records
C)payroll contribution notice
D)employee vacation pay form

Question 74

According to the flowchart of the payroll process, the payroll register is sent to the:

A)electronic time management system
B)chief financial officer
C)accounts payable department
D)cashier

Question 75

Which of the following shows when the employees are at work in general and are maintained usually near the entrance of the workplace and may take the physical form of cards?

A)attendance time records
B)job time records
C)payroll contribution notice
D)none of the above

Question 76

Payroll tax reports are initially remitted to:

A)government agencies
B)the bank
C)the general ledger process
D)the cashier

Question 77

What is the process that compares total hours of each worker as shown by the attendance record with the hours reflected on the job time records for each employee?

A)accrue employer taxes
B)distribute labor costs
C)reconcile hours worked
D)pay employees

Question 78

Which of the following is processed in the immediate mode?

A)HR activities
B)payroll
C)both a and b
D)neither a or b

Question 79

Which of the following payroll related may involve non-existent employees?

A)ghost employees
B)falsified hours and salary
C)commission schemes
D)false workers compensation claims

Question 80

Which of the following shows start and stop times with the purpose of allowing the distribution of payroll costs to work in process?

A)attendance time records
B)job time records
C)payroll contribution notice
D)wage and tax forms