Payroll procedure

The hours worked by each employee as reflected on the
completed clock cards are entered by an accounting department employee (or employees) on
the payroll sheet or payroll summary. All employees authorized for employment by the
personnel department are first listed on the payroll sheet. Hours and hourly rates are then
transferred from the clock cards, and total earnings are computed. Should a clock card for an
employee not listed on the payroll sheet be found, investigation of its propriety is required.
Likewise, there should be an explanation for any missing clock cards