Question

In a payroll system logical DFD, all of the following processes likely would provide updates to the general ledger except for:

(A) pay employees
(B) distribute labor costs
(C) reconcile hours worked
(D) accrue employer taxes

Answer 1

The process of reconciling hours worked is less likely to update the general ledger in a payroll system logical DFD as compared to processes like paying employees, distributing labor costs, and accruing employer taxes, which are directly involved in financial transactions.

Step-by-step explanation:

In a payroll system logical Data Flow Diagram (DFD), the process that likely would not provide updates to the general ledger is (C) reconcile hours worked. This process is more about ensuring that the hours worked by employees are accurately recorded and can involve verifying timesheets or clocking systems, rather than updating the financial records. On the other hand, processes such as (A) pay employees, (B) distribute labor costs, and (D) accrue employer taxes, are directly involved in financial transactions and consequently update the general ledger. Payroll taxes are assessed and need reporting regularly, and they, along with deductions from wages—like withholding tax—are financially significant operations that impact the ledger.