Payroll balances in financial statements Payroll accounts in the general ledger (Figure 17-1 SOURCE OF NFORMATION Master file FOR (earnings records) PAYROLL AND PERSONNEL Journals affecting general ledger and master files Transactions recorded in the journals Documents related to the transactions Loebbecke, Auditing, 8/E @2000 Prentice Hall.IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. SOURCE OF INFORMATION FOR PAYROLL AND PERSONNEL