7. What purpose do digital records and re-mote computer terminals serve in a payrollsystem?

8. Although payroll records may vary in de-sign, what types of employee data wouldbe found in the payroll records of mostmanufacturing companies?

9. What are the sources for posting directlabor cost to (a) individual jobs in the jobcost ledger and (b) the work in processaccount in the general ledger?

10. What are the sources for posting indirectlabor cost to the indirect labor account inthe factory overhead ledger?

11. In accounting for labor costs, what is thedistinction between the accounting treat-ment for regular pay and overtime pre-mium pay?

12. Maintaining internal control over laborcost is necessary for a cost accountingsystem to function effectively. What are theinternal control procedures regarding thecharge to the work in process account andthe credit to the payroll account in thegeneral ledger?

13. What accounts are used to record employ-ees withholding taxes and the employerspayroll taxes?

14. What are the procedures involved in ac-counting for labor cost, and what support-ing forms are used for each procedure?

15. What is the source of data used to:

a. record the distribution of the payroll.

b. record the employers payroll taxes.