SRJC Course Outlines

1/18/2021 6:39:01 PMBBK 52.1 Course Outline as of Fall 2001

Changed Course
CATALOG INFORMATION

Discipline and Nbr:  BBK 52.1Title:  PAYROLL RECORD KEEPING  
Full Title:  Payroll Record Keeping and Reporting
Last Reviewed:4/10/2017

UnitsCourse Hours per Week Nbr of WeeksCourse Hours Total
Maximum3.00Lecture Scheduled3.0017.5 max.Lecture Scheduled52.50
Minimum3.00Lab Scheduled017.5 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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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:
Basic computer skills including Windows, Internet usage, and mouse; or CIS 101A. Eligibility for ENGL 100 or ESL 100.

Limits on Enrollment:

Schedule of Classes Information
Description: Untitled document
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:Basic computer skills including Windows, Internet usage, and mouse; or CIS 101A. Eligibility for ENGL 100 or ESL 100.
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

Outcomes and Objectives:
Upon completion of the course, students will be able to:
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Upon completion of this course, the student will be able to:
1.  Compute deductions and maintain an accurate payroll register to
   satisfy federal and state laws.
2.  Produce accurate accounting records related to payroll, including:
   A.  Salary and wage expense accounts
   B.  Taxes payable
   C.  Payroll bank account
3.  Access and interpret current California and federal tax rates and
   bases on the Internet.
4.  Evaluate payroll records to determine appropriate tax deductions.
5.  Compile reports, make deposits and pay taxes required by law.
6.  Use a computerized payroll system to maintain a payroll register.
7.  Design reports, write payroll checks and reconcile the payroll.
8.  Plan with others in the company to ensure cash is available
   to pay taxes, make deposits, and pay employees.

Topics and Scope
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1.   Fair Labor Standards Act (Federal)
2.   California employment laws
3.   Methods of timekeeping
4.   Methods of compensation
5.   Finding California and federal payroll tax rates on the Internet
6.   Computing federal and state deductions
7.   Computing federal and state payroll taxes
8.   Maintaining the payroll register
9.   Forms and filing dates for making employees tax deposits
10.  Forms and filing dates for paying employer taxes
11.  General journal entries for:
    A.  Salary and wage expense
    B.  Income and FICA taxes payable
    C.  Employer payroll taxes
12.  Accounting for accrued wages and salaries and taxes payable
13.  Reconciling the payroll bank account
14.  Entering payroll records on a computerized system
15.  Maintain the computerized payroll register
16.  Prepare reports
17.  Write payroll checks
18.  Reconcile the payroll bank account
19.  Filing forms 940 and 941 electronically
20.  Prevention and detection of fraud
21.  Coordinating with the accountant to make timely deposits to the
    payroll bank account
22.  Coordinating the distribution of paychecks

Assignments:
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Practice sets (manual and computerized), case studies, simulations,
auditing payroll records.

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
5 - 20%
Lab reports
Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills.Problem Solving
20 - 40%
Homework problems, Quizzes, Exams, Report generation
Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams.Skill Demonstrations
20 - 50%
Class performances, Computer printouts, simulation, and case study.
Exams: All forms of formal testing, other than skill performance exams.Exams
15 - 30%
Completion, Computations, objective ques. computer simulation
Other: Includes any assessment tools that do not logically fit into the above categories.Other Category
5 - 10%
Attendance


Representative Textbooks and Materials:
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PAYROLL ACCOUNTING A COMPLETE GUIDE TO PAYROLL, Giove, Hougton Mifflin,
 1998
PAYROLL ACCOUNTING, Bieg and Keeling, South-Western College Pub., 1998
KLOOSTER AND ALLEN'S COMPUTERIZED PAYROLL ACCOUNTING SOFTWARE
 PAYROLL SIMULATION SOFTWARE, Lawson Supply, Quickbooks, 1998

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