Certificate in Bookkeeping, Payroll and Tax Preparation
BPTC 450
Payroll Records & Procedures
The following texts are used in the Certificate Program.
Book 1: Payroll Records & Procedures. Forth edition. Merle Wood and Sherry Cohen. The Glencoe/McGraw-Hill Companies, Inc: 2001. ISBN # 00729-82438.
(Included with this book should be the following Ingram Heating & Cooling: A Payroll Practice Set ISBN # 0-02-804828-8 Users Guide for QuickBooks Software ISBN # 0-02-80436-9)
This text may be found at your local bookstore. Your local bookstore most often will order them as a special order for you. Or, you may purchase them online from:
Amazon.com at
www.amazon.com
Barnes & Nobel at
www.bn.com
Borders Books at
www.borders.com
This course focuses on the payroll activities and related materials needed to perform payroll. This package consists of a student text-workbook, practice set, and computerized templates for QuickBooks.
The program also includes a comprehensive practice set that optional to complete. The easy-to-read presentation of topics helps students develop efficient working procedures. Numerous illustrations and examples support content.
Unit 1 Payroll Laws and Regulations.
Unit 2 New Employee Records.
Unit 3 Time and Work Records.
Unit 4 Determining Gross Earnings.
Unit 5 Determining Payroll Deductions.
Unit 6 The Payroll Register.
Unit 7 Employee Earnings Record.
Unit 8 Paying the Payroll.
Unit 9 Federal Payroll Taxes and Tax Returns.
Unit 10 State Payroll Taxes and Tax Returns.
Unit 11 Payroll Systems.
Unit 12 Accounting for Payroll.
1). Understand federal state and local laws for payroll record keeping.
2). Learn what records are required when you hire a new employee.
3). Computing time worked and understand flex time.
4). Understand how to pay people hourly including overtime and bonuses.
5). Understand salary and piece rate plans.
6). Understand tip income.
7). Understand how to pay the payroll.
8). Understand all payroll taxes.
9). Understand the differences in manual and computerized payroll systems.
10). Learn what account journaling is required for payroll.
Exams: Payroll Records & Procedures: There will be three unit tests covering Units 1-4, Units 5-8, Units 9-12 as well as a final, these are all open book tests and found in the class room.
All examinations will receive a letter grade based on the following scale:
90-100% = A
80-89% = B
70-79% = C
below 70% = F
You must receive a letter grade of C or higher to successfully complete the program.
If you have any questions about the course please feel free to e-mail me at the address provided or contact Breyer State at adm@breyerstate.com
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