(a)

Up to 1 mark each per well explained strength. If not well explained, then just give ½ mark for each, overall
maximum of 5 marks for 5 points.
– Sequentially numbered clock cards
– Automatic calculations of gross, net pay and deductions
– Sample of calculations double checked
– Separate human resources and payroll department
– Bonus communicated in writing to payroll
– List of bank payments agreed in detail to payroll records

5