SRJC Course Outlines

6/22/2024 8:48:30 AMBBK 52.1 Course Outline as of Fall 2024

Changed Course
CATALOG INFORMATION

Discipline and Nbr:  BBK 52.1Title:  PAYROLL RECORD KEEPING  
Full Title:  Payroll Record Keeping and Reporting
Last Reviewed:1/23/2023

UnitsCourse Hours per Week Nbr of WeeksCourse Hours Total
Maximum3.00Lecture Scheduled3.0017.5 max.Lecture Scheduled52.50
Minimum3.00Lab Scheduled06 min.Lab Scheduled0
 Contact DHR0 Contact DHR0
 Contact Total3.00 Contact Total52.50
 
 Non-contact DHR0 Non-contact DHR Total0

 Total Out of Class Hours:  105.00Total 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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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: Untitled document
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:TransferableEffective:Fall 1999Inactive:
 
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:
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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: Untitled document
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
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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:
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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:
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Payroll Accounting 2022. 8th ed. Landin and Schirmer, McGraw Hill. 2021.
Instructor prepared materials

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