Association of Chartered Certified Accountants (ACCA) Certification Practice Test

Disable ads (and more) with a membership for a one time $2.99 payment

Prepare for the ACCA Certification Exam with interactive quizzes and detailed explanations. Get a head start on your success with our comprehensive study tools.

Each practice test/flash card set has 50 randomly selected questions from a bank of over 500. You'll get a new set of questions each time!

Practice this question and more.


What does payroll output NOT include?

  1. Payroll

  2. Invoices

  3. Payslips

  4. Payment details for dispatch

The correct answer is: Invoices

Payroll output primarily consists of documentation and details directly related to employee compensation and earnings. In this context, payroll specifically encompasses all records related to the payment of employees, including payslips, which provide detailed breakdowns of earnings, deductions, and net pay. Additionally, payment details for dispatch are also considered part of payroll output, as they encompass instructions for the distribution of salaries and wages to employees. Invoices, on the other hand, are typically associated with billing for goods and services rendered rather than employee payments. They represent requests for payment from a seller to a buyer and do not have a direct relationship with payroll processes or outputs. Thus, they are not included in payroll output, which is focused solely on employee remuneration. Understanding this distinction helps clarify the specific nature of payroll functions and the output generated from payroll processing, reinforcing the idea that payroll outputs are centered on employee compensation and related financial transactions.