Question

Which of the following is not an independent check within payroll processes?

a) time sheets are reconciled with production records
b) time sheets are reconciled with the payroll register
c) paychecks are prepared on prenumbered checks
d) the payroll register is reconciled with the general ledger

Answer 1

The correct answer is d) the payroll register is reconciled with the general ledger. This process is not an independent check within payroll processes.

Step-by-step explanation:

The correct answer is d) the payroll register is reconciled with the general ledger. This is not an independent check within payroll processes because the payroll register should already be reconciled with the general ledger as part of the payroll process. Reconciling the payroll register with the general ledger helps ensure that the financial records accurately reflect the wages and payroll expenses for the period.

On the other hand, options a), b), and c) are independent checks within payroll processes. Reconciling time sheets with production records helps verify that the hours worked are accurately recorded. Reconciling time sheets with the payroll register helps ensure that the wages calculated on the time sheets are accurately reflected in the payroll register. And preparing paychecks on prenumbered checks helps provide a control for detecting any unauthorized or incorrect paycheck issuance.