Sheridan Course Outlines

ACCG20009
Payroll Administration

I: Administrative Information II: Course Details III: Topical Outline(s) Printable Version

Section I: Administrative Information

Total hours: 42.0
Credit Value: 3.0
Credit Value Notes: N/A
Effective: Fall 2013
Prerequisites: (ACCG16971)
Corequisites: N/A
Equivalents: N/A
Pre/Co/Equiv Notes: N/A

Program(s): Business Admin Accounting, Business Admin Acctg Coop, Business General
Program Coordinator(s): Carole Bowman, Sally Mitzel
Course Leader or Contact: Monika Lebrecht
Version: 1.0
Status: Approved - Under Rev (AREV)

Section I Notes: N/A

Section II: Course Details

Detailed Description
Students review fundamental payroll practices and procedures, including legislative compliance and relevant government regulatory agencies. This course serves as the basis for more advanced studies in payroll management or for a better understanding of related concepts in the areas of accounting, taxation and human resources. Students learn to identify taxable earnings and benefits, determine statutory and non-statutory deductions, calculate net pay, prepare accounting payroll data and complete the prescribed forms and remittances required to be submitted by employers. Using lectures, demonstrations and problem solving activities, students learn the steps of the payroll cycle that result in accurate payroll solutions for both internal and external stakeholders.

Program Context

Business Admin Accounting

Program Coordinator: Sally Mitzel

This course is an optional elective in the three year Business Administration Accounting program.

Business Admin Acctg Coop

Program Coordinator: Sally Mitzel

Same as above.

Business General

Program Coordinator: Carole Bowman

This course is an optional elective in the Business General Diploma program.

Course Critical Performance and Learning Outcomes

 By the end of this course, students will have 
demonstrated the ability to complete a payroll cycle for a business 
entity, including:

1. Apply relevant provisions of the Employment Standards Act.
2. Calculate common taxable benefits.
3. Determine whether HST legislation applies.
4. Calculate statutory and non-statutory deductions.
5. Calculate net pay using payroll tables.
6. Calculate government remittances using prescribed forms.
7. Calculate Employer Health Tax and WSIB obligations.
8. Complete a full payroll cycle and prepare for year end.
9. Prepare a payroll journal and adjusting payroll accounting entries.
10.Prepare documentations for terminations, including ROE, 
   severance pay and final pay.

Evaluation Plan
Students demonstrate their learning in the following ways:

Test 1 (Lessons 1 to 6)               25%  
Assignment 1 (Web Research)           15%
Case Studies/Exercises                10%
Assignment 2 (Payroll Cycle)          15%
Test 2 (Comprehensive)                35%

Total                                100%

Provincial Context
The course meets the following Ministry of Training, Colleges and Universities requirements:

Essential Employability Skills
Essential Employability Skills emphasized in the course:

X	Communication	X	Critical Thinking & Problem Solving		Interpersonal
X	Numeracy	X	Information Management		Personal

Notes: N/A

Prior Learning Assessment and Recognition
PLAR Contact (if course is PLAR-eligible) : Office of the Registrar
Students may apply to receive credit by demonstrating achievement of the course learning outcomes through previous relevant work/life experience, service, self-study and training on the job. This course is eligible for challenge through the following method(s):

Challenge Exam	Portfolio	Interview	Other	Not Eligible for PLAR
X

Notes: N/A

Section III: Topical Outline

Some details of this outline may change as a result of circumstances such as weather cancellations, College and student activities, and class timetabling.
Effective term: Fall 2013
Professor: Multiple Professors
Textbook(s):

Instructor to provide mobile computing information

Applicable student group(s): Business Administration Accounting, Business Administration Accounting Co-op, Business General
Course Details:

Module 1; Payroll Fundamentals
_________________________________________________________________
Lesson 1
Payroll Deduction Tables & TD1 Forms
Employment Standards Act
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Lesson 2
Earnings
Allowances & Expenses
Fringe Benefits
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Lesson 3
Statutory Deductions (CPP, EI & Income Tax)
_________________________________________________________________
Lesson 4
Garnishments & Pensions
Voluntary Deductions
_________________________________________________________________
Module 2; Year-End Reporting
_________________________________________________________________
Lesson 5
T4 & T4 Summary
Statutory Remittances
_________________________________________________________________
Lesson 6
Employer Health Tax
Workers Safety Insurance Board
_________________________________________________________________
Module 3; Mid-Term Exam
Lessons 1 to 6 = 25%
_________________________________________________________________
Module 4; Completing the Payroll Cycle
_________________________________________________________________
Lessons 7 & 8
Payroll Accounting - Journal Entries, Accruals & Internal Controls
_________________________________________________________________
Lesson 9
Terminations - Record of Employment  
_________________________________________________________________ 
Lesson 10
Comprehensive Review
_________________________________________________________________ 
Module 5; Final Exam
Comprehensive = 35%
_________________________________________________________________

Sheridan Policies

All Sheridan policies can be viewed on the Sheridan policy website.

Academic Integrity: The principle of academic integrity requires that all work submitted for evaluation and course credit be the original, unassisted work of the student. Cheating or plagiarism including borrowing, copying, purchasing or collaborating on work, except for group projects arranged and approved by the professor, or otherwise submitting work that is not the student's own, violates this principle and will not be tolerated. Students who have any questions regarding whether or not specific circumstances involve a breach of academic integrity are advised to review the Academic Integrity Policy and procedure and/or discuss them with the professor.

Copyright: A majority of the course lectures and materials provided in class and posted in SLATE are protected by copyright. Use of these materials must comply with the Acceptable Use Policy, Use of Copyright Protected Work Policy and Student Code of Conduct. Students may use, copy and share these materials for learning and/or research purposes provided that the use complies with fair dealing or an exception in the Copyright Act. Permission from the rights holder would be necessary otherwise. Please note that it is prohibited to reproduce and/or post a work that is not your own on third-party commercial websites including but not limited to Course Hero or OneNote. It is also prohibited to reproduce and/or post a work that is not your own or your own work with the intent to assist others in cheating on third-party commercial websites including but not limited to Course Hero or OneNote.

Intellectual Property: Sheridan's Intellectual Property Policy generally applies such that students own their own work. Please be advised that students working with external research and/or industry collaborators may be asked to sign agreements that waive or modify their IP rights. Please refer to Sheridan's IP Policy and Procedure.

Respectful Behaviour: Sheridan is committed to provide a learning environment that supports academic achievement by respecting the dignity, self-esteem and fair treatment of every person engaged in the learning process. Behaviour which is inconsistent with this principle will not be tolerated. Details of Sheridan's policy on Harassment and Discrimination, Academic Integrity and other academic policies are available on the Sheridan policy website.

Accessible Learning: Accessible Learning coordinates academic accommodations for students with disabilities. For more information or to register, please see the Accessible Learning website (Statement added September 2016)

Course Outline Changes: The information contained in this Course Outline including but not limited to faculty and program information and course description is subject to change without notice. Any changes to course curriculum and/or assessment shall adhere to approved Sheridan protocol. Nothing in this Course Outline should be viewed as a representation, offer and/or warranty. Students are responsible for reading the Important Notice and Disclaimer which applies to Programs and Courses.

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