11/9/2024 12:07:09 AM |
| Changed Course |
CATALOG INFORMATION
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Discipline and Nbr:
BBK 52.1 | Title:
PAYROLL RECORD KEEPING |
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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 | 8 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:
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A comprehensive course on 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 ESL 100 and Course Completion or Concurrent Enrollment in BBK 50
Limits on Enrollment:
Schedule of Classes Information
Description:
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A comprehensive course on 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 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: | | |
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CSU GE: | Transfer Area | | Effective: | Inactive: |
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IGETC: | Transfer Area | | Effective: | Inactive: |
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CSU Transfer: | Transferable | Effective: | Fall 1999 | Inactive: | |
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UC Transfer: | | Effective: | | Inactive: | |
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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:
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1. Identify, interpret, and use federal and state payroll tax laws.
2. Compute, pay, and record payroll including taxes and deductions.
3. Prepare computerized and manual payroll records and reports.
4. Prepare federal and state payroll tax returns and forms.
5. Record journal entries on all payroll transactions and integrate internal control procedures into
all phases of the payroll process.
Objectives:
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Upon completion of this course, students will be able to:
1. Explain and utilize federal and state payroll tax regulations.
2. Interpret and apply current California and federal tax rates.
3. Compute deductions and maintain an accurate payroll register to satisfy federal and state laws.
4. Produce accurate accounting records related to payroll, including:
A. Salary and wage expense accounts
B. Taxes payable
C. Payroll bank account
5. Evaluate payroll records to determine appropriate tax deductions.
6. Compile reports, make deposits and pay taxes required by law.
7. Use manual and computerized payroll systems to maintain a payroll register.
8. Design reports, write payroll checks and reconcile payroll accounts.
9. Prepare federal and state payroll tax forms and returns.
Topics and Scope
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I. Fair Labor Standards Act (Federal)
II. California Employment Laws, Administrative Agencies, and Enforcement
III. Employee or Independent Contractor, Exempt Employees
IV. Methods of Timekeeping
V. Methods of Compensation
VI. Finding California and Federal Payroll Tax Rates on the Internet
VII. Computing Federal and State Deductions -- Employee
VIII. Computing Federal and State Payroll Taxes -- Employer
IX. Maintaining the Payroll Register
X. Forms and Filing Dates for Making Tax Deposits
XI. General Journal Entries for:
A. Salary and wage expense
B. Income and FICA taxes payable
C. Employer payroll taxes
D. Payment of payroll taxes
XII. Entering Payroll Records on a Computerized System
XIII. Maintaining the Computerized Payroll Register
XIV. Preparing Reports
XV. Writing Payroll Checks
XVI. 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. Workers Compensation Laws
XXI. Audit Procedures
Assignments:
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1. Read 15 to 30 pages per week
2. Weekly exercises
3. Quizzes and exams (3 - 5)
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. |
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Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills. | Problem Solving 20 - 40% |
Weekly exercises, practice sets | |
Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams. | Skill Demonstrations 20 - 40% |
Computer printouts, simulations, and case studies | |
Exams: All forms of formal testing, other than skill performance exams. | Exams 40 - 60% |
Exams and quizzes to contain completion, computations, objective questions, and computer simulation | |
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:
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Payroll Accounting 2016. 26th ed. Bieg, Bernard and Toland, Judith. Cengage. 2015
Quickbooks 2015
Instructor prepared materials
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