Acc 105

1. Assignment 1A (10 points) (Question for Review 14, page 1-23 of your textbook
Question: Summarize the procedure followed by the Human Resources Department in hiring new employees.
The procedure that may be followed by the Human Resources Department in hiring new employees is:
a. Receive request for new employee.
b. Examine applications.
c. Interview applicants.
d. Administer tests.
e. Check references.
f. Select and notify successful applicant.
g. Send information to Payroll Department.
h. Prepare personnel file.

2. Assignment 1B (10 points) Question for Review 18, page 1-23 of your textbook
Question: Describe the procedures that are usually included in a typical payroll accounting system?
A typical payroll accounting system includes the following procedures:
a. Record hours worked or units produced.
b. Compute gross pay, deductions, and net pay.
c. Complete payroll register.
d. Maintain payroll deduction records.
e. Update employees’ earnings records.
f. Prepare paychecks.
g. Record payroll in accounting books.
h. Prepare various payroll reports.

3. Assignment 1C (20 points) Question for Discussion 3, page 1-24 of your textbook
Question: In staffing their offices, some firms encourage in-house referrals (recommendations of their present employees). What are some possible objections to this practice as a means of obtaining job applicants? What advantages may be realized by the firm that uses in-house referrals? Consider whether you would want to recommend your friends to your current employer.
Use of this approach in staffing an office may pose too great an opportunity for the development of cliques in the office. The applicant recommended may not be desirable, and this will cause some embarrassment or disappointment to the person who recommended the applicant. The advantages in most instances, however, outweigh these disadvantages. The advantages realized from the use of in-house referrals include the added prestige among present employees and a positive psychological effect. Firms may offer incentives, such as cash payments, U.S. savings bonds, and company merchandise, for referrals after the newly employed worker has been on the job for a stipulated period of time. Some firms estimate the recruiting and advertising cost of a new hire to be $5,000,
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