JAMB Principles of Accounts 2013 Question 7

Question 7

Source Documents

The major source document which enables an employer to calculate the employee wages is the

  1. A.nominal roll of employees.
  2. B.record of numbers of hours worked.
  3. C.effort of the employee.
  4. D.record of number of dependants per employee.
Show the answer and explanation

Answer: B (record of numbers of hours worked.)

Explanation

Wages are hours worked × rate, so the time record (clock card) is the source document.