Manual Payroll System

Production Cost Accounting

Time Cards Time Cards

Job tickets
Personnel
Job Tickets

WIP Post to Personnel

Ledger WIP Action

Employee
Records

Labor Dist
Summary

A Personnel
Action Employee
Time Tickets Paycheck

Pay Reg
Payroll
Register

Paymaste
r
 Payroll Account Payable Cash Disbursements

Payroll
Register

Prepare
voucher for
Payroll
mployee
ecords
Reconcile,
Prepare Paychecks
Voucher
and post to employee records B
Voucher

Payroll
Register Voucher

ployee
ycheck

Voucher Payroll
Register
Payroll
Register
Check
copy
Check
Registe
r
aymaste

Voucher
Payroll
Register
Check
Check

Sign and
Send to Bank
 Cash Disbursements General Ledger

Labor Dist Summary

A

Voucher
B

Post to Payroll
Clearing Account
and Verify Equality
of Debits
and Credits

General
Ledger

Labor Dist
Summary
Reviews
Documents,
and Writes
Check for
Voucher
Imprest Account

and
to Bank
 JOB TICKET
J
O
B
2154 14P10 GEAR 5100 14 1 VRN
T PART NO.
I DEPT NO. EMPLOYEE NO. MACH NO. PIECES FINISHED
JC 0 0 0 0 0 0 0 0 0
OKE 1 1 1 1 1 1 1 1 1
BT 2 2 2 2 2 2 2 2 2
3 3 3 3 3 3 3 3 3
T
STOP 4 4 4 4 4 4 4 4 4
I
START 5 5 5 5 5 5 5 5 5
C
K STOP 6 6 6 6 6 6 6 6 6
E START 7 7 7 7 7 7 7 7 7
T SUPERVISOR DATE 8 8 8 8 8 8 8 8 8
9 9 9 9 9 9 9 9 9

Job ticket is a card which has information about Employee number, Department number, working m
information, finished job information, Employee salary information like deductions or bonus, em
information etc.

It is a type of time record which is mainly used for storing and calculating the total time spent by the w
on each task or production job. It is used by the cost accounting department for allocating and distributing
work in process accounts.
JO
B
TIC
KE
T
 400

PIECES FINISHED REORDER OR NOT

0 0 0 0 0 0 0 0
1 1 1 1 1 1 1 1
2 2 2 2 2 2 2 2
3 3 3 3 3 3 3 3
4 4 4 4 4 4 4 4
5 5 5 5 5 5 5 5
6 6 6 6 6 6 6 6
7 7 7 7 7 7 7 7
8 8 8 8 8 8 8 8
9 9 9 9 9 9 9 9

tment number, working machinery number, Job

eductions or bonus, employee time-keeping

e total time spent by the worker or an employee

r allocating and distributing the labor charges to
No. Pay End
TIME CARD
Name Signature
A time card is a cardboard tic
employee during one work week
In prints onto it the time at which
S M
O the payroll staff to calculate the
U Out
N N
D In D
A A
Out Y
Y
S In T
A U
U Out
E
R In S
D D
A Out A
FY In
YW
R E
I Out D
D N
A In E
Y S
Out
D
T In TA
H HY
U Out
U
R In R
S S
D Out D
A A
WY In
E FY
D Out R
N I
E In D
S A
Out Y
D
AT In S
YU A
Out U
E
S In R
D D
A Out A
YM In Y
O Out
N
D In
A Out
Y
SECOND WEEK FIRST WEEK
K14-31
card is a cardboard ticket on which is printed the hours worked by an
e during one work week. The card is usually inserted into a time clock that
nto it the time at which an employee begins and stops work. It is used by
oll staff to calculate the hours for which an employee shall be paid.
 COMPANY NAME
Payroll register for ending
Checks: All
Employee(s): All

Check# 5000 Paid to EMP#

PAY Hours Rate Gross DEDUCTIONS

Regular SD SDI
Overtime HL INSUR
Sick SV SAVINGS
Holiday
Vacation Fed. withholding
Addl. fed. withholding
State withholding
Totals Social Security
Medicare
NET PAY
Days worked

Check# 5001 Paid to EMP#

PAY Hours Rate Gross DEDUCTIONS

Regular SD SDI
Overtime HL INSUR
Sick SV SAVINGS
Holiday
Vacation Fed. withholding
Addl. fed. withholding
State withholding
Totals Social Security
Medicare
NET PAY
Days worked

Check# 5002 Paid to EMP#

PAY Hours Rate Gross DEDUCTIONS

Regular SD SDI
Overtime HL INSUR
Sick SV SAVINGS
Holiday
Vacation Fed. withholding
Addl. fed. withholding
State withholding
Totals Social Security
 Medicare
NET PAY
Days worked
PAYROLL REGISTER
A payroll register records information on the gross and net salaries paid to your employees for a
specific time period. The records can be in the form of hard copies, electronic documents or a
part of a payroll software program.

Inclusive of:
Personal Details: Names, addresses, contact numbers, emergency contact details of your
employees
Employment Details: Employee IDs, dates of joining and employment status (e.g. permanent or
temporary)
Hours Worked: The number of hours in aggregate, including overtime and leave without pay
Gross and Net Pay: Gross and net compensation provided to your employees, after accounting
for deductions
Deductions: Amount withheld from employees’ earnings for contribution to social security,
donations, superannuation, unions and medical insurance
Taxes: Amount deducted from employees’ earnings for federal, state, and local income taxes
o your employees for a
onic documents or a

t details of your
us (e.g. permanent or

d leave without pay

ees, after accounting

to social security,

local income taxes

 COMPANY NAME
EMPLOYEE PAYRO
Employee pay and earnings information
Payroll records is a b
associated with paying
Period ending deposit authorization
documents total hours
benefits, etc.
EMP#
In accordance with the
Rate required to keep most p
Addl FITW/check: regardless of employme
employees.
Normal Deduction(s) Amount
Ded 1 SD %
Ded 2 HL %
Ded 3 SV %
Ded 4 %

Earnings: |-Quarter to date-| |-Year to date-|

Hours Amount Hours Amount
Regular
Overtime
Sick
Holiday
Vacation

Withholding:
FIT
SIT
Social Security
Medicare
Deductions:
SDI
HEALTH INSUR
SAVINGS
EMPLOYEE PAYROLL RECORD
Payroll records is a blanket term that applies to all documentation
associated with paying employees, from hiring documents and direct
deposit authorization forms to paystubs. This includes anything that
documents total hours worked, their pay rate, tax deductions, employee
benefits, etc.

In accordance with the Fair Labor Standards Act (FLSA), employers are
required to keep most payroll records for at least 3 years. This law applies
regardless of employment status, including both exempt and non-exempt
employees.
COMPANY NAME
HOUR RATE REGULAR OVERTIME OTHER PAY
REGULAR OVERTIME EARNINGS EARNINGS UNITS RATE AMOUNT
Holiday
Sick
Vacat.
DEDUCTIONS
F FED.W STATE W/H YEAR TO DATE
F.I.C.A. FED.W/H STATE W/H

EMPLOYEE NAME AND SOC. SEC. NO

No. 5001
COMPANY NAME BANK NAME
ADDRESS ADDRESS

PAY: AMOUNT
TO THE
ORDER OF

NAME DATE
ADDRESS _____________________________________
 5001 EMPLOYEE PAYCHECK
GROSS PERIOD ENDING A paycheck is a check that an employee is given as payment for services ren
The employee then cashes the check to receive the money. The employe
could elect to have the paycheck directly deposited into their bank acco
their pay shows up automatically on payday.
A paycheck is typically issued every two weeks, although some employer
TOTAL GROSS paychecks weekly or monthly.
Attached to a paycheck is usually a paycheck stub, also known as a pa
payslip, or earnings statement. It is the part of the paycheck that documen
CONTROL much money employees were paid and is usually attached to the em
NUMBER paycheck.
OTHER
SDI
HI TOTAL DEDUCTIONS
SAV
payment for services rendered.
he money. The employee also
ed into their bank account, so

lthough some employers issue

ub, also known as a pay stub,

paycheck that documents how
lly attached to the employee