Payroll Administration - Distance Learning
  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 2020
Prerequisites: N/A
Corequisites: N/A
Equivalents: BUSM70005
Pre/Co/Equiv Notes: N/A

Program(s): Small Business Bookkeeping
Program Coordinator(s): Ruxandra Dunn
Course Leader or Contact: N/A
Version: 20200914_00
Status: Approved (APPR)

Section I Notes: This is a Durham College course that is offered through Continuning and Professional Studies at Sheridan. Students who register for the course through Sheridan will receive credit from Sheridan College. Access to the course materials will be through OntarioLearn.com.

Section II: Course Details

Detailed Description
The course covers the following topics: maintaining payroll records; salaried, hourly, commission and contract workers; taxable benefits, statutory and other deductions; preparation of payroll journal entries; preparation of Records of Employment; preparation of T4s and T4 Summary; Workers' Compensation; Employment Standards; and Computerized Payroll. Course is equivalent to CIB accredited courses.

Program Context

Small Business Bookkeeping Program Coordinator(s): Ruxandra Dunn
This is a required course within the Small Business Bookkeeping Certificate program.

Course Critical Performance and Learning Outcomes

  Critical Performance:
Learning Outcomes:

To achieve the critical performance, students will have demonstrated the ability to:

  1. Correctly identify the various components and aspects of pay.
  2. Demonstrate knowledge of current payroll legislation regarding statutory deductions and remittances.
  3. Perform all standard basic payroll functions.
  4. Recognize various non-standard employer payroll costs such as EHT and WSIB
  5. Perform necessary month end and year end journal entries.
  6. Perform year end payroll reconciliations such as the issuance of the T4 and T4A and be able to explain the importance of the Revenue Canada PIER Report.
  7. Gain insight into the subject area of the Employment Standards Act of Ontario.

Evaluation Plan
Students demonstrate their learning in the following ways:

 Evaluation Plan: ONLINE
 Quiz (2 x 20%)40.0%
 Discussions ( 4 x 2%)8.0%
 Mid-term (Online)22.0%
 Final exam (online)30.0%

Evaluation Notes and Academic Missed Work Procedure:
Please note that the final exam will be online.

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


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
    Notes:  This course is delivered through OntarioLearn at ontariolearn.com and is hosted by (Durham College) DU-ACCT2283.

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.
Instruction Mode: Online
Professor: Multiple Professors
OptionalOtherNo Textbook (Unit Lessons Supplied in Moodle Book Format) www.cra-arc.gc.ca Revenue Canada There is a link available within the course that will allow you to download the Ontario and federal tax tables, CPP deduction tables and El deduction tables.

Applicable student group(s): Continuing Education and Professional Studies Online Students
Course Details:

Week 1: Orientation 

Week 2: Introduction to Payroll 

Week 3: Documentation, Internal Controls and Employment Standards Act 

Week 4: Earnings & Deductions and Taxable Benefits

Week 5: Canada Pension Plan

Week 6: Employment Insurance

Week 7: Income Tax 

Week 8: Midterm Exam

Week 9: EHT & Workers Compensation

Week 10: Record of Employment

Week 11: Payroll Accounting

Week 12: Year End Reporting Requirements

Week 13: Course Review

Final Exam

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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