A copy of the payroll summary and of the physical checks and direct deposit stubs are sent to the cash disbursement department. The cash disbursements clerk reconciles the payroll summary with the paychecks and direct deposits and records the transaction in the cash disbursements journal. The cash disbursements clerk sends the paychecks and direct deposit stubs to the treasurer for signing and processing. The signed checks and direct deposits stubs are sent to the paymaster who distributes them the employees by 11AM on payday.
For the accounting process described, prepare a
data flow diagram
entity relationship diagram
Note: diagrams must be original, not screenshots, that you have created yourself in MS word, Excel, Visio, or an online product that I can access with your login.