What do you mean by pay roll department in Cost Accounting?

The Meaning of Payroll Department In Cost Accounting.

The important activities of the pay-roll department is controlling and accounting for labor costs are as follows:

  • To maintain a record of the job classification and wage rate for each worker.

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  • To prepare pay-roll or wage sheets for each departments.
  • To maintain a permanent pay-roll record for each employee.
  • To verify and summarize the time of each worker as shown on the time cards.
  • To calculate the wages due to each worker.
  • To distribute wage and salaries.
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