The payroll clerk then manually prepares the payroll
checks, updates the payroll register, and files the
time cards in the department. She sends a copy of the
payroll register to the AP clerk who updates the AP
ledger for wages payable. The payroll clerk then sends
a payroll summary to the general ledger. Finally, the
payroll clerk sends the paychecks to the cash disbursement
department, where they are signed and forwarded
to supervisors, who distribute them to their
respective employees.