The Ambitious Payroll Manager Ardyth Power Kaplan University Fraud Examination‚ AC555 Professor Jacquelyne Lewis‚ Ph. D. May 6‚ 2012 In this case‚ Dena Brenner used payroll schemes to be successful of committing fraud against International Agricultural Seed (IAS). Dena used a former employee‚ by reactivating this employee in the company’s payroll system and changing the account number to direct the payroll funds to go to. The bank account number she used was her own bank
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Payroll Basics (PY-XX-BS) PurposeThe Payroll is based on an international payroll driver. This payroll driver was modified for each country. The country-specific payroll drivers take the statutory and administrative regulations of a country into account.Since the payroll driver has a modular structure‚ you can use the Customizing functions to quickly modify the payroll procedure to meet the particular requirements of your enterprise.Process FlowWhen you access Payroll‚ the payroll driver calls the
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Learning – long lasting change in behavior resulting from experience Classical Conditioning – a form of learning in which the first stimulus is the signal of the occurrence of the second stimulus Unconditioned stimulus (US/UCS) – the original stimulus that elicits a response Unconditioned response (UR/UCR) – the involuntary‚ reflexive response to unconditioned stimulus Conditioned stimulus – the stimulus associating with the original stimulus to elicit a response Conditioned response – salvation
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Request New employee Add / Change Services (existing employee) Employee Termination Name (Last‚ First & Middle Initial) DIVINA‚ GLADYS MAE G. Preferred Name: GLADYS Department & Section: ACCOUNTING AND FINANCE Effective Date: Jul. 24‚ 13 Type of User: Location: Model After: Title ADMINISTRATOR ASSISTANT
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Payroll Processing Methods There are four payroll processing methods: It does not matter which payroll processing you use‚ the employer is responsible for ensuring that all calculations are done correctly and that third party remittances are made on time…..ignorance is not bliss when it comes to Revenue Canada and payroll’s responsibilities. The four methods are: Manual‚ Outsourced‚ Purchased software or In-house developed Software. Manual: Mainly used for small payrolls (under 20 employees)
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------------------------------------------------- Chapter 9—Break-Even Point and Cost-Volume-Profit Analysis MULTIPLE CHOICE 1. CVP analysis requires costs to be categorized as a. | either fixed or variable. | b. | direct or indirect. | c. | product or period. | d. | standard or actual. | ANS: A PTS: 1 DIF: Easy OBJ: 9-1 NAT: AACSB: Reflective Thinking LOC: AICPA Functional Competencies: Decision Modeling 2. With respect to fixed costs‚ CVP analysis
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1. Because adjusting entries assure that the balance sheet and income statement are up to date based on the accrual base of accounting and need to balance out the accounts based on when things are actually earned‚ Starbucks might record adjusting entries for asset accounts including: Cash and cash equivalents Accounts receivable Inventories Prepaid expenses/current assets Deferred income taxes Plant and equipment Other assets Goodwill 2. Starbucks might record adjusting entries for liability
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Managerial Accounting Chapters 11-13 Chapter 10 – 3 Relevant costs are costs that are avoidable by choosing another alternative. If a variable cost differs between alternatives in a decision‚ than it is relevant; however‚ it is not necessarily true that ALL variable costs are relevant. Chapter 10 – 7 Prentiss would need to isolate the unavoidable costs of the product line first. A decision of whether a product line or other segment should be dropped should focus on the differences in the
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Jiambalvo 4edition Chapter 6 Exercise 6.5 A. Suggest allocation bases to be used in allocating the service department costs to the two subsidiaries. | |Service Departments |Allocations | |1 |Human Resources ( hires employees and manages benefits) |# of employees | |2 |Duplicating (performs copy services) |#
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Proposed Payroll System For Kasaup Man power Services A Thesis Presented to the Faculty of Computer Technology Department Of Systems Plus College Foundation Miranda St.‚ Angeles City‚ Pampanga In partial Fulfillment of the Requirements for the Associate Computer Technology By: Gagui‚ John Nerie C. Nelmida‚ Marion Patrick E. Salva‚ Kimmuel R. March 2011 TABLE OF CONTENTS Acknowledgements ………………………………………………………………. 1 Dedication …………………………………………………………………………. 2 Chapter 1:
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