An important reconciliation in the payroll system is
A. general ledger compares the labor distribution summary from cost accounting to the disbursement voucher from accounts payable
B. personnel compares the number of employees authorized to receive a paycheck to the number of paychecks prepared
C. production compares the number of hours reported on job tickets to the number of hours reported on time cards
D. payroll compares the labor distribution summary to the hours reported on time cards
Answer: A
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