Sheridan Course Outlines

ACCG20009
Payroll Administration

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

Section I: Administrative Information

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

Course Name (short): Payroll Administration
School: Business
Program(s): Business Admin Accounting, Business Admin Acctg Coop, Business General
Program Coordinator(s): Carole Bowman, Sally Mitzel
Course Leader or Contact: Monika Lebrecht
Originator: Darlene Davidson
Designate: Lesley Rumsby
Version: 1.0
Status: Approved - Under Rev (AREV)

Calendar 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.

Typical Instructional Format

Lecture	42.0
Total hours:	42.0

Courses may be offered in other formats.

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: Monika Lebrecht
Students may apply to receive credit by demonstrating achievement of the course learning outcomes through previous life and work experiences. 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
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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)
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Lesson 4
Garnishments & Pensions
Voluntary Deductions
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Module 2; Year-End Reporting
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Lesson 5
T4 & T4 Summary
Statutory Remittances
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Lesson 6
Employer Health Tax
Workers Safety Insurance Board
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Module 3; Mid-Term Exam
Lessons 1 to 6 = 25%
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Module 4; Completing the Payroll Cycle
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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%
_________________________________________________________________

Academic Honesty
The principle of academic honesty 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 faculty member, or otherwise submitting work that is not the student's own violates this principle and will not be tolerated. Instances of academic dishonesty, including assisting another student to cheat, will be penalized as detailed in the Student Handbook.

Students who have any questions regarding whether or not specific circumstances involve a breach of academic honesty are advised to discuss them with the faculty member prior to submitting the assignment in question.

Discrimination and Harassment
Sheridan is committed to provide a learning environment that respects 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 are available in the Student Handbook.

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