RM3,000.00 ÷ 26 × 1 = RM115.38, rounded to two decimals. The arithmetic is traceable; the divisor and real treatment still require current approved evidence.
INSPECTABLE LEARNING SAMPLES
See the work before you choose the course
Five connected, fictional assets show the calculation trace, monthly workflow, Premium review, handbook review and management-value method. Open the source; check the assumptions and limits.
DEMO COMPANY A · FICTIONAL · VERSION 1.0Training example — not client work
Back to programme →01 / 05
1 · Worked payroll review
P-017 has one approved unpaid-leave day and two OT entries received after the internal cut-off.
| Input | Demo value | Required evidence | Review state |
|---|---|---|---|
| Monthly basic pay | RM3,000.00 | Approved employee master | Assumed |
| Unpaid-leave days | 1 | Approved leave record | Present |
| Payroll divisor | 26 | Current approved rule | Rule review needed |
| OT entries | 2 | Approved OT record | After cut-off |
Late OT is logged for fact/rule review. It is never silently rejected or automatically withheld.
02 / 05
2 · RM300 preparation worksheet
A blank template and a filled row show the monthly work, owner, deadline, input, check and improvement question.
| Step | Responsible role | Deadline | Input | Basic check | Improvement question |
|---|---|---|---|---|---|
| OT | Line manager | 22nd · 3pm | Approved OT list | Count + approver present | How are late entries routed without silent rejection? |
| Closing | Payroll reviewer | 27th | Exception log | Every exception has owner/date | What enters next month’s control plan? |
＋ ____ / ____ / ____ / ____ / ____ / ____
Open usable Markdown source ↗04 / 05
4 · Handbook operational review
Fictional clause“Overtime submitted after the monthly deadline may be processed in a later payroll cycle.”
Review rubric
Open usable Markdown source ↗Can staff identify the cut-off? Is submission time retained? Who decides exceptions? Can the status flow to payroll? Has current official or qualified review been obtained?
05 / 05
5 · Management value worksheet
Time capacity and direct cash expense stay separate.
2 issues × 3 people × 1.5 hours × 12 months = 108 hours. 108 × an approved RM50/hour planning assumption = RM5,400 indicative internal time cost. Direct cash expense in this demo = RM0.
Open usable Markdown source ↗