The following describes the payroll procedures for the Albright Manufacturing company. At the start and end of each shift, hourly employees register their time and attendance data on time cards at a time clock, which is located in a remote corner of the factory. This location was chosen so that the time-keeping activities would not interfere with the workflow on the shop floor of the small factory. Each Friday the time keeper, who is located in a separate administrative building, retrieves the time cards and submits them to the payroll department clerk. The payroll clerk enters the time and attendance data into the centralized payroll system form the terminal in her office. The system calculates the payroll for each employee, updates the employee payroll records, prints the paychecks, and prints two copies of the payroll register. The clerk sends one copy of the payroll register to the accounts payable department and files the other in the payroll department. Finally, the clerk sends the paychecks to the cash disbursement department. The AP clerk reviews the payroll register and prints a cash disbursement voucher, which he sends to the cash disbursement department. The CD voucher authorizes the cash disbursement clerk to sign the paychecks and send them to the supervisor for distribution to the employees. Using the terminal in the department, the CD clerk then updates the digital cash disbursement journal for the full amount of the payroll. Finally, both the accounts payable and cash disbursement clerks print and send a summary of transactions to the general ledger department where the GL clerk updates the relevant GL accounts using the terminal in the department.

Required:

a. Prepare a flowchart of payroll procedures described above.