In a typical organisation, which combination best describes the key reports that the payroll department provides to the accounting department on a regular monthly basis?

Introduction / Context:
This question focuses on the information flow between the payroll department and the accounting department. Payroll generates detailed data on employee compensation, deductions, and employer obligations, which accounting needs to record accurately in the general ledger and financial statements. Understanding which reports are relevant helps distinguish payroll reports from other business reports that do not directly impact payroll accounting.

Given Data / Assumptions:
- The organisation runs payroll on a regular cycle, such as monthly.
- Payroll must send accounting the information needed for journal entries, reconciliations, and statutory payments.
- The question asks for the combination that best describes these key reports.

Concept / Approach:
A payroll register lists each employee, gross earnings, deductions, and net pay for the period. Summaries of gross pay and deductions allow accounting to post payroll expense and liability entries. Accounting also needs details of employer contributions and tax liabilities such as provident fund, social security, health insurance, and income tax withholding. Reports unrelated to compensation, such as sales forecasts or marketing analytics, are not payroll outputs and therefore are not provided by payroll to accounting for monthly payroll posting.

Step-by-Step Solution:
Step 1: Identify which option mentions payroll specific data such as gross pay, deductions, net pay, and employer liabilities. Step 2: Option A lists a payroll register and summaries of gross pay, deductions, net pay, and employer tax or contribution liabilities. Step 3: Recognise that these reports are exactly what accounting needs to prepare journal entries and reconcile payroll accounts. Step 4: Confirm that other options list reports from marketing, logistics, or research rather than payroll, and choose option A.

Verification / Alternative check:
In practice, after payroll is processed, the payroll team typically provides accounting with a payroll summary report, statutory contribution breakdowns, and sometimes separate files for posting into the general ledger. These include totals for salary expense, employer contribution expense, and payroll related liabilities. This real world process matches the description in option A and not the unrelated items in other options.

Why Other Options Are Wrong:
Option B relates to marketing and strategy functions, not to payroll. Option C involves import export documentation and customs duty, which belong to logistics or trade compliance. Option D deals with digital marketing and analytics, which are handled by marketing or web teams and have nothing to do with payroll accounting entries.

Common Pitfalls:
Some learners may think that any report containing numbers might be relevant to accounting, but accounting departments rely on specific structured data for posting entries. Another pitfall is not distinguishing between financial reports produced by accounting itself and operational reports sent to it by other departments. Remember that payroll to accounting reporting is focused on employee pay, deductions, and employer obligations, which is precisely what option A describes.

Final Answer:
The correct choice is Payroll register, summary of gross pay, deductions, net pay, and employer tax or contribution liabilities..