Association of Chartered Certified Accountants (ACCA) Certification Practice Test

What is NOT an output from a payroll system?

1. Payroll analysis

2. Clock cards

3. Payslips

4. Payment details for dispatch to the bank

The correct answer is: Clock cards

In the context of a payroll system, the outputs generated are typically documents and reports that provide relevant payroll information to various stakeholders, such as employees, management, and external entities like banks. The option that is not an output from a payroll system is clock cards. Clock cards are primarily a tool for tracking employee attendance and hours worked; they are not a direct output of the payroll system itself. Instead, they serve as input for the payroll process to calculate wages based on the hours recorded. Payroll systems utilize this input to generate various outputs, including payroll analysis, payslips, and payment details for dispatch to the bank, which summarize payroll results, inform employees of their earnings, and facilitate electronic funds transfer, respectively. Thus, clock cards are an essential part of the payroll process but do not directly belong to the category of outputs produced by the payroll system.