摘要：Payroll accounting system is an accounting system used by companies to handlepayments on the delivery of services performed by employees who havemanagement positions, and fixedly paid. The accounting system used inanalyzing financial information in the payment of wages is a payroll accountingsystem. The payroll accounting system will tell the procedures to form thesystems, the functions involved, the documents used, and the records used bythe company. From the analysis of an accounting system that has been done atAsahi Denso Indonesia. Ltd, the writer can see how Asahi Denso Indonesia. Ltdhandle its payroll procedures. In general, the procedures of the payrollaccounting system implemented by Asahi Denso Indonesia. Ltd can beconsidered in accordance with the Internal Control System. However, there is alittle difference in it. In terms of the classification of the payroll, Asahi DensoIndonesia. Ltd implements a system of fixed and variable salary. From thepayroll accounting information systems of Asahi Denso Indonesia. Ltd, theemployees data can be identified by Decree Payroll, Time Card Present, CardTime Overtime, Recap Time Present, Recap Time Overtime, Salary details,Recap of their salary lists, the letter of salary statement, Employee SavingsBook, Cash Out Evidence, Check , the Employee Review Code, and Evidenceof Cash Deposit, the General Journal, Card Costs, and the Employee EarningsCard.
