Payroll Accounting, Final Project - DOC by tjr58585

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									          PAYROLL ACCOUNTING
                                 ACCT 175
Spring 2007         M/T/W/Th/F             11:30a.m.-12:20p.m.            5 Credits


INSTRUCTOR
      Linda Lane
      Office Number –124
      Office Phone Number—758-1724
      Office Hours—10:30-11:20 M/T/W/Th/F


CATALOG DESCRIPTION
      Course is designed to provide an understanding of payroll records and the
      numerous laws that affect the operation of a payroll system.


TEXTBOOK
      Payroll Accounting, 2007 Edition by Bernard J. Bieg.


COURSE OBJECTIVES
         1. Read, write, listen, and speak analytically with openness, understanding,
            and respect.

         2. To develop an understanding of the personnel and payroll records that
            provide the information required under the numerous laws affecting the
            operation of a payroll system.

         3. To describe the payroll record life of employees from their initial
            applications for employment to their applications for their first social
            security benefit check.

         4. To introduce the various aspects of the Fair Labor Standards Act and the
            other laws that affect payroll operations and employment practices.

         5. To describe the basic payroll accounting systems and procedure used in
            computing wages and salaries and the timekeeping methods used to record
            time worked.
       6. To explain the various phases of the Social Security Act, the federal
          income tax withholding law, and other laws relating to the payment of
          wages and salaries.

       7. To provide practice in all payroll operations, the preparation of payroll
          registers, the recording of accounting entries involving payroll, and the
          preparation of payroll tax returns required for businesses.

       8. To complete a payroll project manually or with a microcomputer.
          Students can use the diskette package to update employee’s files, to
          complete payroll reports, and to display quarterly reports and W-2 forms.


METHODS OF INSTRUCTION
  1.      Lecture--Instructor will lecture on the key points of each chapter.

  2.      Demonstration--Instructor will demonstrate the key points for each
          chapter.

  3.      Class Assignment--Students will work in class on the exercises and
          assigned problems. Instructor will be available to answer questions.


METHODS OF EVALUATION
       1. Practical Problems—Series B--Student will complete problems as
          assigned. Practical Problems will be worth thirty percent (30%) of the
          student’s final grade. NO LATE WORK WILL BE ACCEPTED! The
          two lowest practical problem grades will not be included in the calculation
          of the final grade.

       2. Continuing Payroll Problem--Students will complete the Continuing
          Payroll Problems as assigned throughout the book. THESE
          ASSIGNMENTS CAN ONLY BE COMPLETED ON THE DATE
          SCHEDULED! These problems will be worth twenty percent (20%) of
          the student’s final grade.

       3. Payroll Project--Students will complete the Payroll Project included in
          their book. This problem will be worth twenty percent (20%) of the
          student’s final grade. NO LATE WORK WILL BE ACCEPTED!
   4. Computerized Exercise--Students will complete the computerized
      exercise included with the text. The computerized exercise will be worth
      twenty percent (20%) of the student’s final grade. NO LATE WORK
      WILL BE ACCEPTED!

   5. Final Exam—You will have a final exam that will be worth ten (10%) of
      your final grade. This exam will be held on Wednesday, June 6, from
      11:30-1:30.


GRADING
      94-100         =      A
      90-93          =      A-
      87-89          =      B+
      84-86          =      B
      80-83          =      B-
      77-79          =      C+
      74-76          =      C
      70-73          =      C-
      67-69          =      D+
      60-67          =      D
      Below 60       =      F
       TENTATIVE COURSE OUTLINE
3/26   Introduction
       Discuss Syllabi
       Read Chapter 1

3/27   Discuss Chapter 1
       Read Chapter 2

3/28   Discuss Chapter 2
       Complete Practical Problems 2-1 through 2-6
       Problems 2-1 through 2-6 Graded

3/29   Complete Practical Problems 2-7 through 2-17
       Problems 2-7 through 2-17 Graded

4/30   Complete Practical Problem 2-18 through 2-20
       Problems 2-18 through 2-20 Graded

4/2    Complete Chapter 2 Continued Problem—Graded (Must be done during class
       time)
       Read Chapter 3

4/3    Discuss Chapter 3
       Complete Practical Problems 3-1 through 3-6
       Problems 3-1 through 3-6 Graded

4/4    Complete Practical Problems 3-7 through 3-13
       Problems 3-7 through 3-13 Graded

4/5    Complete Practical Problem 3-14 through 3-15
       Problems 3-14 through 3-17 Graded

4/6    No Class—PBL Conference

4/9    Complete Chapter 3 Continued Problem—Graded (Must be completed during
       time)
       Read Chapter 4
4/10   Discuss Chapter 4
       Complete Practical Problems 4-1 through 4-6
       Problems 4-1 through 4-6 Graded

4/11   Complete Practical Problems 4-7 through 4-9
       Problems 4-7 through 4-9 Graded

4/12   Complete Practical Problems 4-10 through 4-14
       Problems 4-10 through 4-14 Graded

4/13   Complete Chapter 4 Continued Problem—Graded (Must be done during class
       time)
       Read Chapter 5

4/16   Discuss Chapter 5
       Complete Practical Problems 5-1 through 5-5
       Problems 5-1 through 5-5 Graded

4/17   Complete Practical Problems 5-6 through 5-10
       Problems 5-6 through 5-10 Graded

4/18   Complete Practical Problems 5-11 through 5-14
       Problems 5-11 through 5-14 Graded

4/19   Complete Practical Problems 5-15 and 5-17
       Problems 5-15 through 5-17 Graded

4/20   TEACHER IN-SERVICE—NO CLASS

4/23   Complete Chapter 5 Continued Problem—Graded (Must be done during class
       time)
       Read Chapter 6

4/24   Complete Chapter 6
       Complete Practical Problems 6-1 through 6-3
       Problems 6-1 through 6-3 Graded

4/25   Complete Practical Problems 6-4 through 6-7
       Problems 6-4 through 6-7 Graded

4/26   Complete Practical Problems 6-8 through 6-12
       Problems 6-8 through 6-12 Graded

4/27   Complete Practical Problems 6-13 through 6-16
       Problem 6-16 Graded
4/30   Complete Chapter 6 Continued Problem—Graded (Must be completed during
       class time)
       Read Appendix B--Social Security Benefits

5/1    Discuss Appendix B
       Read Chapter 7

5/2    Start Payroll Project

5/3    Continue on Payroll Project

5/4    Continue on Payroll Project

5/7    Continue on Payroll Project

5/8    Continue on Payroll Project

5/9    Continue on Payroll Project

5/10   Continue on Payroll Project

5/11   Continue on Payroll Project

5/14   Continue on Payroll Project

5/15   Continue on Payroll Project

5/16   Continue on Payroll Project

5/17   Continue on Payroll Project

5/18   Continue on Payroll Project

5/19   Continue on Payroll Project

5/21   Continue on Payroll Project

5/22   Advising Day—No Class

5/23   Read Appendix A--Computerized Payroll Accounting

5/24   Payroll Project Due--Graded
       Start Computerized Payroll Project

5/25   Continue on Computerized Project
5/28   HOLIDAY

5/29   Continue on Computerized Project

5/30   Continue on Computerized Project

5/31   Continue on Computerized Project

6/1    Continue on Computerized Project

6/4    Continue on Computerized Project

6/5    Computerized Project Due
       Review for Final Exam

6/6    Final Exam from 11:30-1:30p.m.

								
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