EXPENDITURE CYCLE: Payroll Process

Production/Employee Human Capital Management Payroll Department Finance Department

(third party)

Time Card Time Card Summary of Uploaded Payroll

computed salary writer file

Check & Check and Review and approve

Prepare compute by finance manager
Summary employee
of time obligation
attendance

Uploaded Payroll
Summary of Time Payroll
writer file
Attendance

Prepare Sends back

computation
of salary rate

Summary of
computed salary

Payroll

Prepare
Payroll
writer
file

Payroll writer file Payroll Journal

Upload to Bank Reconcile Payroll

payroll system Journal and Bank
Payroll System

Uploaded Payroll
writer file

Uploaded Payroll
writer file

Review and approve by

country manager thru
HCM

Credit employee
individual payroll
accounts

Prepare
Payroll
Journal
Entries

Payroll Journal