Basic Source documents used for Payroll

Section 11Objective 2

• Time card is a card used with a time clock to record an employee's arrival and departure from work each day.

• This card is used by the Human Resource Department to prepare the payroll

Basic Source documents used for Payroll

• The time card would look like

Basic Source documents used for Payroll

this

• Time book is a book used to record the time workers spent on a job. The book will have information contained as shown

Basic Source documents used for Payroll

• Electronic clock-in cards is a mechanical or electronic time piece machine used to track the hours worked by an employee of a company.

Basic Source documents used for Payroll

One of the updated solutions to measure actual working hours of the employees is a fingerprint time clock. This is a machine which records time attendance by identifying fingerprint. The information is automatically computerised so that HR can prepare the payroll.

Basic Source documents used for Payroll

• The electronic clock card would look like

Basic Source documents used for Payroll

• Fingerprint timeclock

• Employees Earnings Record Card is a cumulative record  that is kept for each employee.

• This document is updated after each period. It summarises the gross wage or salary, deductions and net wage or salary.

Basic Source documents used for Payroll

• The Employees Earnings Record Card would look like

Basic Source documents used for Payroll

Basic Source documents used for Payroll