Course

Course Summary
Credit Type:
Course
ACE ID:
APAE-0004
Organization's ID:
PR201
Organization:
Length:
1 week (29 hours)
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Lower-Division Baccalaureate 3 payroll accounting
Lower-Division Baccalaureate 1 human resources
Lower-Division Baccalaureate 1 taxation
Lower-Division Baccalaureate 1 accounting principles
Description

Objective:

The course objective is to provide intensive, advanced, hands-on training on complex payroll functions and regulations. Issues such as how the payroll function impacts the accounting, benefits, and human resources departments are discussed, as well as the more complicated legal issues like benefits taxation, third-party sick pay reporting, and involuntary deductions. This course offers proven practices for managing a cost-effective payroll department and practical experience that can be immediately applied on the job.

Learning Outcomes:

  • identify who are employees
  • pay employees
  • know what compensation is subject to taxation
  • understand various benefit plans
  • understand unemployment taxes
  • deposit and report tax issues
  • make deductions from the employee's pay
  • understand payroll systems
  • explain payroll accounting
  • managing the payroll department
  • understand payroll's future

General Topics:

  • Payroll systems and technology
  • Employee/independent contractor
  • Fair Labor Standards Act
  • Taxable and nontaxable compensation
  • Withholding taxes
  • Payroll for expats and aliens
  • Health, accident and retirement benefits
  • Depositing and reporting taxes
  • Other deductions from pay
  • Federal Unemployment Tax Act
Instruction & Assessment

Instructional Strategies:

  • Audio Visual Materials
  • Case Studies
  • Classroom Exercise
  • Computer Based Training
  • Discussion
  • Lectures
  • Practical Exercises

Methods of Assessment:

  • Examinations

Minimum Passing Score:

80%
Supplemental Materials