Explain the differences in the primary roles performed by human resources, the employee’s primary supervisor, and those who oversee the creation of a payroll journal or listing and the payroll master file.

1. Describe why transactions in the payroll and personnel cycle are generally more
significant than payroll-related balance sheet accounts.
2. Explain the differences in the primary roles performed by human resources, the
employee’s primary supervisor, and those who oversee the creation of a payroll journal
or listing and the payroll master file.