After that K.Somkiate (HR Supervisor) will prepare memo for informing bank about transferred payroll to employee’s account and send to K.Pairoat (Accounting Manager) for access internet banking system and then send to Mr.Katsuhiko (Managing Director) for approved the payment. Then, he will send summary of payroll of the month to K.Pairoat (Accounting Manager) to prepare financial document such as payment voucher (by JV voucher) and recorded transaction in GL.