Accounting 18-Computerized Payroll Accounting

Classroom Procedures- Spring 2017

Steven Z. Kaller

Spring 2017—Section 1108—Room: BJ 107

  1. PREREQUISITES: Completion of Accounting 1 with a grade of “C” or better.
  2. TEXT: Payroll Accounting 2017 Edition. Purchase bundle (ISBN 978-1-305-67512-4) which includes: Loose leaf Payroll Accounting 2016 edition, Bieg & Toland, and CengageNow access code. You will need the following: 1:Access to a computer with internet for use of online Payroll Accounting 2017 Cengage Learning General Ledger ( CLGL ) project, 2: A USB Flash drive to be used for lab and computerized continuing payroll project, 3: Calculator
  3. COURSE OBJECTIVE: 1) This course will cover procedures and practices involved in a manual or computerized payroll system. Students will become familiar with current Federal and California laws affecting payroll, computation of payroll taxes and preparation of required tax returns and forms. You will be able to identify various personnel records, calculate regular and overtime compensation, determine and record voluntary and involuntary deductions, determine amount and frequency to make tax deposits, prepare quarterly and year-end Federal and State payroll tax reports, apply the theory and practices learned in lectures to a computer software application.
  4. ADDING THE CLASS: You must officially enroll and pay your fees by February 6, 2017. Your Add Permit receipt is proof of enrollment and must be presented to me. You may not attend class unless you are enrolled.
  5. DROPPING THE CLASS: If you decide to drop the class, you must drop yourself officially by contacting the Office of Admissions and Records in person, by phone, or online. Failure to do so may result in your receiving an “F” as a final grade. The last day to drop the class with a “W” isMay 7, 2017
  6. ABSENCES: If you are absent on the night of a scheduled test and fail to make it up within two classes thereafter, you will be excluded from the course. If you accumulate more than five absences for any reason, you will be excluded from the course. No exclusions can be made after May7, 2017
  7. HOMEWORK: Homework is a requirement of the course. The problems and readings have been selected to emphasize the content of the course. You are expected to complete the homework and be prepared to discuss it at the scheduled time. Homework for each of the six chapters consists of reading the chapter, Matching Quizzes, Questions for Review, Case Problem ( CP:C1) Continuing Payroll Problem A (CPPA) for chapters 2-6, assigned homework for class discussions, and Problem Set A, CengageNow assignments. CengageNow assignments must be completed by due date posted on the CengageNow website.
  8. Comprehensive payroll project will be assigned during the semester. The ContinuingPayroll Project A (CPPA) will be completed on Excel spreadsheets or manually on forms included in your text and obtained from the Employment Development Department’s website (California state forms), and should be completed by the end of each chapter.
  1. CHEATING:Cheating during tests will not be tolerated. Any student suspected of cheating will be subject to disciplinary action in accordance with the policies of the College and the District.
  2. Student learning Outcome: Upon successful completion of this course, students will be able to perform payroll accounting functions for a business.
  3. Students with Special Needs: Students with special disabilities requiring classroom accommodations need to identify their situation to me in private by the completion of the first day of class. They need to contact the SSD office at 818-947-2681, and must meet a counselor right away. The SSD needs to send me a memo that confirms the exact accommodations required by the student.
  4. Financial Aid: Students can call the financial aid office at 818-947-2412.
  5. Grading:Six Chapter Achievement test, each one taken online, using your Student Companion Site, CengageNow. Each student will take their achievement test at home, after we finish each chapter in class, and must be completed before the start of the next chapter. There will be NO makeup exams, since you will have six days following each chapter to complete the achievement tests. There will be one cumulative Final Exam, taken in class, during finals week.
  6. Grading Scale: A=90%, B=80%, C=60%, D=50%

Accounting 18- Spring 2017- Tentative Schedule

Date / Reading / Topic / Exercises / Problems
Weeks 1,2 & 3 / Chapter 1:
Need for Payroll Records / General Payroll Profession, Tax Laws, Human Resources / Matching Quiz and Questions for review / 2-1a, 2-4a, 2-7a, 2-9a,2-10a, 2-13a,2-16a,Case Problem
Weeks 5-6 / Chapter 2: Computing Wages and Salaries / Fair labor Act, Timekeeping, computing wages / Matching Quiz and Questions for review / Problem Set A
Case Problem 1
CPP-A
3-1a, 3-3a, 3-5a, 3-7a, 3-8a, 3-13a
Weeks 7, 8 & 9 / Chapter 4
Income Tax Withholding / Federal Withholding Laws, filing tax forms, employers filings / Matching Quiz and Questions for review / Problem Set A
Case Problem 1 CPP-A
4-3a, 4-6a, 4-11a, 4-13a
Weeks 10, 11, & 12 / Chapter 5
Unemployment Compensation Taxes / Cost behavior patterns, accounting for factory overhead, accounting for actual and applied factory overhead / Matching Quiz and Questions for review / Problem Set A
Case Problem 1
CPP-A
5-2a, 5-4a, 5-5a, 5-8a, 5-10a, 5-12a, 5-14a
Weeks 13, 14, & 15 / Chapter 6:
Analyzing and Journalizing Payroll / Payroll register, paying wages and salaries, Workman’s Compensation, deposit payroll taxes, End-of-period adjustments / Matching Quiz and Questions for review / Problem Set A
Case Problem 1
CPP-A
6-1a, 6-2a, 6-4a, 6-5a, 6-7a, 6-10a, 6-12a
June 1, 2017 / FINAL EXAM / Chapters 1-6 / In Class / Bring Scantron #882