Which item represents an input interface to the payroll system?

• A. general ledger
• B. time and attendance
• C. benefit payments
• D. material usage records

Answer: (B)

Time and attendance data feeds the payroll system with the hours worked, overtime, and paid leave that determine each employee’s gross pay. Payroll uses this input to calculate earnings, then applies deductions and taxes. Without accurate time and attendance, payroll can’t calculate wages correctly.

General ledger is typically a downstream interface where payroll results are posted to the financial records, not a source used to calculate pay. Benefit payments are outputs tied to disbursements rather than data used to compute earnings. Material usage records relate to manufacturing or inventory, not payroll data.