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Personnel management and the payroll accounting cycle
include transactions that affect the wage and salary
accounts and a number of related accounts:
Personnel and Labour Relations: Hiring and firing.
Supervision: Approval of work time.
Timekeeping and cost accounting: Payroll preparation and cost
accounting.
Payroll Accounting: Cheque preparation and related payroll
reports.
Payroll Distribution: Actual custody and distribution to
employees.
Start Here

Cash disbursement Personnel


hiring / firing
 
Payroll 
distribution
Compensation
determination

Payroll
accounting Supervision,
attendance,
and work
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Substantive Procedures
Audit procedures to gather direct evidence on account balances are called
substantive procedures.
recalculation, observation, confirmation, enquiry, vouching, tracing, scanning,
analytical review
dual purpose procedures ± gain substantive purpose and control purpose
evidence with the same test.
Task-4
Apply the controls procedures and test of control for the sales cycle of Rhapsody
Co.