Exhibit 13 in .NET

Printer Denso QR Bar Code in .NET Exhibit 13
Exhibit 13
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Flowchart of the In-House Computerized Payroll Process
Quick Response Code Encoder In Visual Studio .NET
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Backup computer files
Decode QR Code JIS X 0510 In .NET Framework
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Investigate missing timecard scans Process payroll on in-house software OK Yes File payroll reports
Barcode Generation In .NET
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Transfer timekeeping file to payroll system
Bar Code Reader In Visual Studio .NET
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Print and review preliminary payroll reports
QR Code 2d Barcode Generator In C#
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Send direct deposit instructions to bank
QR Code Generator In VS .NET
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Issue annual W-2 forms to employees and government
Encoding QR Code In Visual Basic .NET
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Review employeeentered changes
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Deposit withheld and matching federal taxes at bank
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Deposit withheld state income and other taxes
ANSI/AIM Code 128 Generator In VS .NET
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Related Activities:
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File quarterly federal tax return
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File annual federal unemployment tax return
Printing Universal Product Code Version A In VB.NET
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Distribute paychecks
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Exhibit 14
Bar Code Printer In VB.NET
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Controls for the In-House Computerized Payroll Process
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Obtain approval of pay changes
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Control check stock
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Investigate missing timecard scans Process payroll on in-house software OK Create paychecks Print and review preliminary payroll reports
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Transfer timekeeping file to payroll system
Compare addresses on employee paychecks
Perform bank reconciliations Review uncashed checks
Obtain approval of negative deductions
Control signature plates
Issue paychecks list to department supervisors
Send direct deposit instructions to bank
Issue checks directly to recipients
Deposit withheld and matching taxes at bank
Exhibit 15
The In-House Manual Payroll Process
Notify employees about missing hours
Compile timecard totals OK Yes Create paychecks
Manually calculate wages due Manually calculate taxes due Manually generate payroll register
Create and post journal entries for payroll transactions
Collect employee change forms Issue annual W-2 forms to employees and government
Obtain supervisory approval of overtime worked
File payroll register
Collect manual paycheck information
Deposit withheld and matching federal taxes at bank
Related Activities:
Distribute paychecks
Deposit withheld state income and other taxes
File quarterly federal tax return
File annual federal unemployment tax return
Creating a Payroll System / 11
ities, since the computer can spot them If your company does not have such a system, then please review either the outsourced or manual control systems in Exhibits 12 or 16 for the controls covering this area Besides those controls shown earlier for the outsourced system, new controls are also needed for check stock and signature plates, both of which should be securely locked up at all times Also, at the very end of the process flowchart are controls for reviewing uncashed checks and performing bank reconciliations These controls are designed to spot payments made to employees who are no longer with the company and who, therefore, never received the checks (which were probably issued in error) These two controls can also be added to the earlier outsourced payroll system, though some suppliers will notify a company of any uncashed checks, depending on the outsourcing arrangement
Overview of the In-House Manual Payroll Process
An increasingly rare payroll system is the completely manual approach that avoids all use of payroll suppliers or in-house computer systems This system is most commonly found in very small organizations where the additional labor required to calculate wages and taxes is not too onerous for the small accounting staff The manual process requires extra labor in three key areas First, employees are filling out timecards by hand or with a punch clock, so the payroll staff must use a calculator to add up the hours worked, verify the calculations (since this task is highly subject to errors), notify employees about missing time entries, and have supervisors approve any overtime hours worked Second, the payroll staff must multiply hours worked by hourly pay rates to determine wages for the nonexempt employees and then use IRS-provided tax tables to determine the amount of taxes to withhold, plus the amount of matching taxes to be remitted by the company This task is also subject to a high error rate and should be reviewed with care Third, the payroll staff must create paychecks from the prior information and manually summarize the results into a payroll register Since employees want to see all deductions broken out on their paychecks, the paycheck writing process is lengthy In comparison to the outsourcing and in-house computer system solutions described previously, the manual payroll process is painfully slow and is at risk of so many errors that the payroll staff will find itself taking a disproportionate amount of its time to ensure that outputs from the process are correct The manual payroll process is shown in the flowchart in Exhibit 15 The flowchart does not mention the preparation of a direct deposit database that can be forwarded to a bank, since it is most unlikely that a company without means to calculate its payroll on a computer will be able to create the direct deposit database Also, the three types of reports shown in the lower left corner of Exhibit 15 will require manual completion, which would not necessarily be the case if an in-house computerized system were used, since such systems can have the capability to produce these standard tax reports at the touch of a button The controls for an in-house manual payroll process are shown in Exhibit 16 Since there is an assumption of having no automated timekeeping system in place,
Exhibit 16
Controls for the In-House Manual Payroll Process
Verify hours worked Control check stock
Compile timecard totals Manually generate payroll register OK Yes Create paychecks
Manually calculate wages due Manually calculate taxes due
Create and post journal entries for payroll transactions
Collect employee change forms Perform bank reconciliations
Obtain approval of overtime hours worked
Fill in empty spaces on checks
Deposit withheld and matching federal taxes at bank
Collect manual paycheck information
Deposit withheld state income and other taxes
Obtain approval of pay changes and negative deductions Review uncashed checks Issue checks directly to recipients
Creating a Payroll System / 13
two key controls are verifying total hours worked and obtaining supervisory approval of overtime hours worked Other controls later in the process are similar to those found in the computerized in-house system, since some watch over check stock and signature plates must be maintained However, some of the reviews for fake employees at the end of the process, such as comparing addresses on checks, can probably be discarded, since this type of process is typically used for companies so small that the payroll staff knows exactly who works for the company