Audit of the payroll and personnel cycle

Account and Transaction in the Payroll and Personnel Cycle

" Identify the accounts and transaction in the payroll and personnel cycle"

Account and transaction in the payroll and personell cycle " the overall objectives in the audit of the payroll and personnel cycle is to evaluate whether the account balances affected by the cycle are fairly stated in accordance with generally accepted accounting principles".

" Separate operating accounts for payroll also normally include officers, salaries and bonuses, office salaries, sales salaries, commisions, and indirect manufactur labour.

1. Adanya perlakuan akuntansi pada beban gaji dan upah "mengindentifikasi" akuntansi dan transaksi didalam pembayaran gaji dan siklus personil.

2. "Internal control"
"Mengevaluasi" apakah akuntansi seimbang di dalam siklus yang sesuai dengan Prinsip Akuntansi, "Siklus Akuntansi, biaya gaji dan Upah".

" Describe the business functions and the related document and records in payroll and personnell cycle"

Business function in the cycle and related documents and records.

" The payroll and personnel cycle begins with the hiring of personnel and ends with payments to the employees for the sevices performed and to goverment and other institutuins for the withheld and accrued payrol taxes and benefits"