Course

Course Summary
Credit Type:
Course
ACE ID:
APAE-0003
Organization's ID:
PR101
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 management
Description

Objective:

The course objective is to provide students with the knowledge, skills and abilities required for successful payroll practice at an introductory level.

Learning Outcomes:

  • understand what the payroll department does
  • identify who is an employee
  • understand how employees are paid (FLSA)
  • know what withholding is required
  • understand at a fundamental level what deferred compensation arrangements are
  • understand at a fundamental level what cafeteria plans are
  • know which benefits are taxable
  • make deductions from pay
  • deposit taxes
  • prepare payroll and tax returns
  • identify different methods of payment
  • understand payroll accounting
  • determine payroll recordkeeping requirements
  • understand how to improve work efficiency

General Topics:

  • Employment eligibility
  • Additional earnings
  • Child support
  • State taxes
  • Gross-ups
  • Moving expenses
  • Group-term life insurance
  • Calculating overtime
  • Defining time worked
  • External audit
  • Federal income tax withholding percentage
  • Tax deposits
  • Form 941
  • Accounting
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