11/21/2024 2:55:09 AM	BBK 52.1 Course Outline as of Fall 2024	Changed Course
CATALOG INFORMATION
Discipline and Nbr:  BBK 52.1	Title:  PAYROLL RECORD KEEPING
Full Title:  Payroll Record Keeping and Reporting
Last Reviewed:1/23/2023

Units		Course Hours per Week			Nbr of Weeks	Course Hours Total
Maximum	3.00	Lecture Scheduled	3.00		17.5 max.	Lecture Scheduled	52.50
Minimum	3.00	Lab Scheduled	0		6 min.	Lab Scheduled	0
		Contact DHR	0			Contact DHR	0
		Contact Total	3.00			Contact Total	52.50
		Non-contact DHR	0			Non-contact DHR Total	0

Total Out of Class Hours:  105.00

Total Student Learning Hours: 157.50

Title 5 Category:  AA Degree Applicable
Grading:  Grade or P/NP
Repeatability:  00 - Two Repeats if Grade was D, F, NC, or NP
Also Listed As: 
Formerly:  BBK 85.7

Catalog Description:

In this course, students will receive comprehensive training in payroll, including record keeping, payroll accounting, federal and state reporting, laws governing payroll, and computerized payroll systems.

Prerequisites/Corequisites:

Recommended Preparation:
Eligibility for ENGL 100 OR EMLS 100 (formerly ESL 100) and Course Completion or Concurrent Enrollment in BBK 50

Limits on Enrollment:

Schedule of Classes Information
Description:

In this course, students will receive comprehensive training in payroll, including record keeping, payroll accounting, federal and state reporting, laws governing payroll, and computerized payroll systems.

(Grade or P/NP)
Prerequisites:
Recommended:Eligibility for ENGL 100 OR EMLS 100 (formerly ESL 100) and Course Completion or Concurrent Enrollment in BBK 50
Limits on Enrollment:
Transfer Credit:CSU;
Repeatability:00 - Two Repeats if Grade was D, F, NC, or NP

ARTICULATION, MAJOR, and CERTIFICATION INFORMATION

Associate Degree:		Effective:		Inactive:
Area:
CSU GE:	Transfer Area			Effective:	Inactive:
IGETC:	Transfer Area			Effective:	Inactive:
CSU Transfer:	Transferable	Effective:	Fall 1999	Inactive:
UC Transfer:		Effective:		Inactive:
C-ID:

Certificate/Major Applicable: Both Certificate and Major Applicable

COURSE CONTENT

Student Learning Outcomes:
At the conclusion of this course, the student should be able to:

1. Identify, interpret, and discuss federal and state payroll tax laws and payroll system procedures.

2. Compute and record payroll transactions including gross pay, overtime pay, fringe benefits, federal and state payroll taxes, income tax withholdings, and pre-tax and post-tax deductions.

3. Prepare computerized and manual payroll records and reports, federal and state payroll tax returns, and forms.

 

Objectives:

At the conclusion of this course, the student should be able to:

1. Explain and utilize federal and state payroll tax regulations.

2. Discuss the legal framework and ethical guidelines specific to payroll accounting and practices.

3. Interpret and apply current California and federal payroll tax rates and guidelines.

4. Identify payroll procedures, pay cycles, record keeping, and internal control.

5. Explain exempt and nonexempt classifications, special pay situations, and pay methods.

6. Describe fringe benefits, exclusion and valuation rules, pre-tax and post-tax deductions.

7. Compute social security, Medicare, state, and federal income tax withholdings.

8. Apply rules for computing, withholding, depositing, and reporting net pay, taxes, and deductions.

9. Use manual and computerized payroll systems to maintain a payroll register.

10. Produce accurate accounting records related to payroll, including:

    A. Payroll register.

    B. Employee's Earning Details report.

    C. Payroll Liabilities reports.

    D. Employer tax deposits details.

    E. Salary expense account details.

11. Audit payroll registers to the employee's earning records.

12. Complete payroll related general journal entries and adjusting entries.

13. Compile reports, make deposits and pay taxes required by law.

14. Customize reports, write, or print payroll checks and reconcile and close payroll accounts.

15. Prepare federal and state payroll tax forms and returns.

Topics and Scope

I. Legal Framework Specific to Payroll Accounting

II. Fair Labor Standards Act (Federal)

III. California Employment Laws, Administrative Agencies, and Enforcement

IV. Ethical Guidelines for Payroll Accounting

V.  Contemporary Payroll Practices

VI. Employee or Independent Contractor, Exempt and Nonexempt Employees

VII. Pay Records and Employee File Maintenance

VIII. Gross Pay Computation

    A. Minimum wage for nonexempt workers

    B. Gross pay for different pay bases

    C. Overtime pay in various situations

    D. Pay methods

    E. Special pay situations

IX. Fringe Benefits and Voluntary Deductions

    A. Cafeteria plan

     B. Exclusion rules

    C. Valuation rules

    D. Pre-tax deductions

    E. Post-tax deductions

    F. Rules for withholding, depositing, and reporting benefits

X. Determination of Federal Income Tax Withholdings

XI. Computation of Employee's Obligation of Federal and State Payroll Taxes

XII. Computation of Employer's Obligation of Federal and State Payroll Taxes

XIII. Maintaining the Payroll Register and Pay Methods

XIV. Reporting Requirements for Employer Tax Deposits

XV. Payroll Related General Journal Entries

    A. Employee pay-related journal Entries

    B. Employer payroll-related journal entries

    C. Other payroll-related journal entries

    D. Payroll accruals and reversals

XVI. Computerized Payroll System

    A. Setting up payroll information

    B. Maintaining the computerized payroll register

    C. Entering times and hours worked

    D. Processing pay checks

    E. Preparing payroll reports

    F. Reconciling the payroll bank account

XVII. Filing Forms 940 and 941 Electronically

XVIII. Prevention and Detection of Fraud, Internal Controls, Data Privacy

XIX. Coordinating the Distribution of Paychecks

XX. Audit Procedures

Assignments:

1. Assigned reading

2. Weekly exercises

3. Quizzes, midterm, and final exam

4. Comprehensive practice sets:

    A. Manual payroll register and reports

    B. Computerized payroll register and reports

5. Case studies and simulations

Methods of Evaluation/Basis of Grade.

Writing: Assessment tools that demonstrate writing skill and/or require students to select, organize and explain ideas in writing.		Writing 0 - 0%
None
This is a degree applicable course but assessment tools based on writing are not included because skill demonstrations are more appropriate for this course.
Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills.		Problem Solving 20 - 40%
Weekly exercises; comprehensive practice sets
Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams.		Skill Demonstrations 20 - 40%
Payroll reports; case studies and simulations
Exams: All forms of formal testing, other than skill performance exams.		Exams 40 - 60%
Quizzes, midterm, and final exam
Other: Includes any assessment tools that do not logically fit into the above categories.		Other Category 0 - 10%
Attendance and participation

Representative Textbooks and Materials:

Payroll Accounting 2022. 8th ed. Landin and Schirmer, McGraw Hill. 2021.

Instructor prepared materials

Print PDF