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ACCA Applied Knowledge · Business and Technology · The relationship between accounting and other business functions

Which of the following is a core responsibility of the human resources (HR) function in relation to the accounting function's payroll processing?

HR supplies payroll with accurate data on new starters, leavers and changes in pay rates. Payroll depends on this information to pay employees correctly. The other options relate to taxation, capital expenditure approval and cash reconciliation, which are finance activities rather than HR ones.

  1. AProviding accurate data on new starters, leavers and changes in pay ratesCorrect
  2. BCalculating the tax due on the company's annual profits
  3. CApproving the purchase of non-current assets
  4. DReconciling the bank statement to the cash book

Explanation

HR maintains employee records and communicates starters, leavers and pay changes so payroll can pay the right amounts. Calculating corporate tax, approving asset purchases and bank reconciliations are finance or management tasks, not HR responsibilities.

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