This document discusses several basic source documents used for payroll, including time cards, time books, electronic clock-in cards, and fingerprint time clocks. Time cards are used to record an employee's arrival and departure times each day and are used by HR to prepare payroll. Time books record the time workers spend on jobs. Electronic clock-in cards and fingerprint time clocks also track employee hours worked. Additionally, an Employee Earnings Record Card is kept for each employee and summarizes gross pay, deductions, and net pay after each payroll period.

1. Basic Source documents used
for Payroll
Section 11
Objective 2

2. • Time card is a card used with
a time clock to record an employee's
arrival and departure from work each
day.
• This card is used by the Human
Resource Department to prepare the
payroll
Basic Source documents used for
Payroll

3. • The time card
would look like
Basic Source documents used for
Payroll
this

4. • Time book is
a book used to
record the time
workers spent on a
job. The book will
have information
contained as shown
Basic Source documents used for
Payroll

5. • Electronic clock-in cards is a
mechanical or electronic
time piece machine used to
track the hours worked by
an employee of a company.
Basic Source documents
used for Payroll

6. One of the updated solutions
to measure actual working
hours of the employees is a
fingerprint time clock. This is a
machine which records time
attendance by identifying
fingerprint. The information is
automatically computerised so
that HR can prepare the
payroll.
Basic Source documents used for Payroll

7. • The electronic
clock card would
look like
Basic Source documents used for
Payroll
• Fingerprint timeclock

8. • Employees Earnings
Record Card is a
cumulative record that is
kept for each employee.
• This document is updated
after each period. It
summarises the gross wage
or salary, deductions and
net wage or salary.
Basic Source documents used
for Payroll

9. • The Employees Earnings Record Card
would look like
Basic Source documents used for
Payroll

10. Basic Source documents used for
Payroll