BUSM79009
Payroll Fundamentals 1
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  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: Spring/Summer 2019
Prerequisites: BUSM79008
Corequisites: N/A
Equivalents: N/A

Pre/Co/Equiv Notes: N/A

Program(s): Payroll Compliance Practitione
Program Coordinator(s): N/A
Course Leader or Contact: N/A
Version:
20190506_00
Status: Approved (APPR)

Section I Notes: This course is offered in a classroom version only. Students taking this course must register with the Canadian Payroll Association as well as Sheridan in order to receive access to textbooks, exams and online course materials.

 
 
Section II: Course Details

Detailed Description
This course is the second requirement in the CPA's PCP certification. Upon successful completion of this course, you will be able to: calculate regular individual pay; calculate non-regular individual pay; calculate termination payments; complete a Record of Employment (ROE); and communicate all aspects of individual pay requirements to various stakeholders.

Program Context

 
Payroll Compliance Practitione Program Coordinator(s): N/A
The Payroll Compliance Practitioner (PCP) Certification will give you a solid foundation in payroll. You will gain the compliance knowledge needed to process an organization's annual payroll cycle, effectively communicate payroll information and fully understand how accounting relates to payroll.


Course Critical Performance and Learning Outcomes

  Critical Performance:
Upon successful completion of this course, you will be able to: calculate regular individual pay; calculate non-regular individual pay; calculate termination payments; complete a Record of Employment (ROE); and communicate all aspects of individual pay requirements to various stakeholders.
 
Learning Outcomes:

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

  1. Calculate regular individual net pay including allowances, expenses, and benefits.
  2. Calculate non-regular individual net pay including bonus and vacation payments.
  3. Calculate termination payments.
  4. Calculate commission payments.
  5. Complete a Record of Employment.
  6. Communicate all aspects of individual pay requirements to various stakeholders.

Evaluation Plan
Students demonstrate their learning in the following ways:

 Evaluation Plan: IN-CLASS
 Communication20.0%
 Mid-Term Exam30.0%
 Final Exam50.0%
Total100.0%

Evaluation Notes and Academic Missed Work Procedure:
Communication The communication mark is assigned by your instructor based on your Discussion Board postings 5% and two written assignments 7.5% each. Exams The midterm and final exams must be written in class under the supervision of your instructor. If you are unsure of the examination dates, please login to the online program and look at the main Menu. The exam dates will be posted under each exam link. Minimum Pass Requirement Students must achieve a minimum of 65% on the final exam and a 65% overall in order to pass the course.

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

 

Essential Employability Skills
Essential Employability Skills emphasized in the course:

  • Communication
  • Critical Thinking & Problem Solving
  • Information Management
  • Numeracy

Prior Learning Assessment and Recognition
PLAR Contact (if course is PLAR-eligible) - Office of the Registrar

  • Not Eligible for PLAR

 
 
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: In-Class
Professor: Multiple Professors
Resource(s):
 TypeDescription
OptionalOtherCourse Materials are ordered directly through the Canadian Payroll Association. Please visit payroll.ca, Certification, Certification Forms, PCP Classroom General Part-time and complete/submit the application form.

Applicable student group(s): Continuing and Professional Studies Students completing the Payroll Compliance Practitioner Program
Course Details:
Week #Topics CoveredIn-Class ActivitiesHomework
Week 1Chapter 1, New Employee InformationRead Chapters 1&2, Post on Discussion Board
Week 2Chapter 2, Employment Income- Regular EarningsRead Chapter 3, Post on Discussion Board
Week 3Chapter 3, Employment Income- Allowances, Expenses and BenefitsComplete Reading Chapter 3, Complete Assignment 1
Week 4Chapter 3, Employment Income- Allowances, Expenses and Benefits Cont'dAssignment 1 DueRead Chapter 4, Post on Discussion Board
Week 5Chapter 4, Non-Regular PaymentsRead Chapter 5, Post on Discussion Board
Week 6Chapter 5, Non-Statutory DeductionsPrepare for Midterm Exam
Week 7Midterm ExamMidterm Exam - Chapters 1-4Read Chapter 6, Post on Discussion Board
Week 8Chapter 6, Termination of EmploymentComplete Reading Chapter 6
Week 9Chapter 6, Termination of Employment Cont'dRead Chapter 7, Post on Discussion Board
Week 10Chapter 7, Record of EmploymentRead Chapter 8, Post on Discussion Board, Complete Assignment 2
Week 11Chapter 8, Commission PaymentsAssignment 2 DuePost on Discussion Board
Week 12Review For Final Exam
Week 13Review For Final ExamPrepare for Final Exam
Week 14Final ExamFinal Exam - Chapters 1-8


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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