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

Which of the following is a function of payroll rather than of the wider HR function?

Calculating deductions and producing payslips is a payroll function. Payroll deals with computing and paying employees' remuneration and statutory deductions, whereas recruitment, training and disciplinary or grievance matters belong to the wider human resources function.

  1. ACalculating deductions and producing payslips for each pay periodCorrect
  2. BDesigning the entity's recruitment and selection process
  3. CPlanning employee training and development programmes
  4. DHandling disciplinary and grievance procedures

Explanation

Payroll is concerned with the calculation and payment of employees' pay, including gross pay, statutory deductions and payslips. Recruitment, training and disciplinary matters are core HR responsibilities.

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