Pertemuan 21, 22, 23 1. What is human capital management ? 2. What is the human resources management process ? What functions and activities does the process perform ? 3. What is the payroll process ? What functions and activities does the process perform ? 4. What is the relationship between the HR process and the payroll process ? 5. What data does the HR Management process use ? Describe the purpose of each. 6. What are an attendance time record and a job time record ? How is used by the payroll process ? 7. How are the tax rates data and the employee / payroll master data used by the payroll process ? 8. What classes of general ledger journal entries are generated by the payroll process ? 9. Draw a system flowchart for CASE B : Biochem Labs (AIS – Gellinas, page 541 dan 542)