=+Hillman Pizza uses a personal computer to assist in preparing paychecks. Each week, the store’s accountant collects employee time cards and enters the hours worked into the payroll program. The payroll program calculates each employee’s pay and prints a paycheck. The accountant uses a check-signing machine to sign the paychecks.

Next, the restaurant’s owner authorizes the transfer of funds from the restaurant’s regular bank account to the payroll account.