Enter the data in Table 8-4 into a spreadsheet and perform the following tasks:

Required

a. Calculate an example of these batch totals:
• a hash total • a financial total • a record count

b. For each of the following controls, give a specific example from the four records in Table 8-4 of an error or probable error that the control would detect or prevent. Identify the error, do not merely describe it.
• field check • sequence check • limit check • reasonableness test • cross-footing balance test

c. Create a control procedure that would either prevent, or at least detect, each of the types of errors listed in step b.

Employee Number Hours Pay Rate Worked Gross Pay Deductions Net Pay 121 6.50 38 $247 25.50 221.50 123 7.25 40 290 60 230 125 6.75 90 607.5 450 57.5 122 67.5 40 2700 500 2200 Table 8-4 Data for Problem 8.2