Chapter 10
Human Resources Process
Answers to Questions and Problems for Review
Multiple Choice Questions
Discussion Questions
The solutions presented here come from the textbook discussion. Your students may include other insight that is
relevant but not present in these solutions.
1. We like to open class discussion of this question by asking students to describe various ways firms might
pay commissions to salespersons. Common answers include paying a fixed commission on dollar amount
of sales, paying a commission rate that varies depending on which inventory items were sold, and various
sliding scale commission structures.
2. The simplest way is to continue to use a sequential number for the primary key, but you would likely need in
increase the field size to compensate for having many more records in the table. The other fields remain the
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3. Although the purchase process and the HR process both involve acquiring the resources that a firm needs to
4. The Time Worked by Department report shows managers how many regular and overtime hours each
department uses each year and the dollar totals for hours worked, overtime hours, and total dollars. We find
that students have no trouble identifying ways to add useful information to this report. Some common
5. The example in the chapter stores the employee names in three parts, so students may believe that is the
only, or the best, way to store employee names. In fact, any decision regarding the granularity of entity
attributes involves trade-offs. The advantage of storing employee names in the most atomic form is that it
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Practice Exercises
The solutions are included in the Ch10Inst-PracticeExercises.accdb file on the Instructor web site.
1. The existing qryGrossPay calculates gross pay by calculating regular pay, calculating overtime pay, and
2. There are a number of possible solutions to this exercise. In this solution the first step is to modify
3. This is a fairly straightforward task. State and Federal mandates require employer-provided medical
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insurance to provide some or all of the following coverage: themselves, themselves and their spouses,
4. This is an easy exercise to solve; however, many students will find difficult ways to implement this change.
The simplest way to include the ability to handle employees on a fixed salary in a system that was designed
for hourly employees is to be flexible about the time unit. That is, instead of recording EmployeePayRate as
5. Students can solve this exercise by first determining the journal entry. Then, they can use
qryWagesPayable4-SumOfNetPay , qryWagesPayable6-WagesPayable, and qryPayrollExpenses, and in a
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Problems
1 Garcia Intermodal Transit (GIT) should include the following entities to record the work performed by
employees: Employee, Labor Acquisition (time worked), and Job Function (labor type). To pay employees
2. A diagram that includes all of the essential entities would be similar to this diagram:
3. The Ch10Inst-Problems.accdb file includes tables and relationships that would be appropriate for a solution
to this assignment: