A typical payroll accounting system processed by those steps: employee timesheet, payroll register, employee earning record, and paycheck. Employee timesheet is a blank paper to recording the time of arrival and leave of workers. Employers see this paper to recording the time that the workers spent on the job. For technology, the employers give a card to their employees. Employees just active the card on the machine, and the machine will recording the amount of hours that they are spending on the job. A form contains and summaries payroll information such as worker’s name, regular hours, sick hours, overtime hours, federal and state income taxes withheld, medical insurance, gross pay, and net pay is called payroll register. Employee earning record summarizes payroll data. Those data from employee earning record is used to prepare the employee’s W2, Wage and Tax Statement at the end of the year.