Day 10 (31 Oct 2022)

I started my day by continuing the general ledger data cleaning, I made sure the general ledgers are cleaned and merged appropriately, then the next thing I need to proceed is the trial balance, the skill that need to clean trial balance is almost the same with general ledgers, we need to ensure the important fields are inside like account code, account name, amount and description, similar with general ledger, we need to ensure the debit side is equal to credit side and the number are in numeric data type. After that we can take out the blank cell so that the excel sheet only contain what is necessary.

Moving to the payroll test, it is a test to ensure all the employee that received the salaries are presented in the month, if let say the employee received the salary but the attendance list did not have her attendance, it might indicate a fraud of the clerk to create fictitious person to steal company money. We first take out the black cell and the title some even have page number, so what we need to do is to clear it, so for the remaining content, we add one column to put the respective month, we need to put in numeric format instead of text format, then add one more column with the name ‘count’, we put 1 to every each row, for this case, excel formula is used to assist, after that we do the same to other excel, after it is done we need to combine it into one tab.

Later we use pivotal function to analysis all the data, this function will then calculate and generate an overview of picture to show for each employee, what is her attendance for each month, after that we can compare with the employee salary list, for those month that have salaries being paid but without the respective attendance, it will be marked as variance. I try to conduct the whole test with my ownselves after Thao demonstrated to me.

---

Main things that have learnt

• How to complete a payroll test

---

Comment/idea/opinion

My colleague shared with me that payroll test is the easiest test compare to other, and I believe the reason why he said so is because the steps involves in this test is not much compare with other, but I am excited to learn the other tests.