Course Description:
This class is designed to teach students the skills, procedures, and conceptual
knowledge necessary to figure a company's payroll.
Course Format:
This course is set up for a 15 week semester. There are seven chapters
covered in this course. Each chapter requires a homework assignment
for submission, including theory based questions and problems. There may be
some additional assignments and discussion postings. There will be a quiz
after chapters 2, 4, & 6. In addition, there is one continuing problem
for chapters 2 through 6, and Chapter 7 is a comprehensive problem.
Course Schedule:
Lessons should be prepared each week according to the course calendar.
For the purpose of this course, a week begins on Monday and ends on Sunday.
All assignments are due on Sunday evening by midnight Pacific Daylight Time
of the respective week. You should begin working on the next lesson
on the following Monday for submission at the end of that week. You
must stay on schedule making submissions each week, or you will be withdrawn
from the course. If you fall behind after the mid- point in your term,
which is week 8, you will receive a failing grade for the course. I
must hear from you each and every week, and see your progress through the
material as scheduled. The feedback for your submissions will be returned
to you with solutions by Tuesday evening, in most cases. You may submit work
earlier in each week, but must not get behind. The Sunday evening deadline
is very important.
Course Objectives:
The student, upon completion of this course, will be able to:
- Identify and describe federal payroll-related laws.
- Calculate regular and overtime earnings by hourly, salaried, and piece-rate methods.
- Calculate Social Security & Medicare Taxes.
- Calculate or find Federal and State Income Taxes.
- Prepare Federal Payroll Reports.
- Prepare State Payroll Reports.
- Calculate Federal and State Unemployment.
- Prepare Unemployment Reports.
- Prepare Year End Payroll Documents.
- Differentiate between employee and a contractor.
Instructor's Policies:
Accounting by its nature is a very challenging subject for most students. The online learning environment can also be a challenge, but convenient. For these reasons, it is very important that you work consistently and continuously throughout this term. You must be self-disciplined about this course. There is much to learn, and falling behind can lead to failure. Therefore, weekly progress is required as outlined in the course calendar. Students must continue to progress through the material in a timely manner or they risk being withdrawn and/or failed in this course. Please stay in touch often. If you are having any difficulties, be sure to e-mail me with your questions. That is why I am here, to help and support you in this class. I will reply to most e-mails within 24 hours, but on occasion it may be 48 hours.
Most work will be submitted in the appropriate Excel template files provided. But any other work must be in MS Word or MS Excel. No other formats can be accepted. Please be sure to read the "Saving Excel" and "Saving Word" information.
BMCC Policies:
All students please review the following policies and procedures
Student Handbook : (http://www.bmcc.edu/StudentServices1/Handbook/index.html).
Drop or Add a Class : (http://www.bmcc.edu/StudentServices1/Handbook/index.html#course).
Book Refund and Book BuyBack Policies: (http://www.bmcc.edu/StudentServices1/vbookstore.html)
Billing or an outstanding bill: (http://www.bmcc.edu/StudentServices1/Handbook/billingProcedures.html).
Information about class schedules and transcripts: (http://www.bmcc.edu/StudentServices1/Handbook/transcripts.html).
Instruction Materials:
Textbook: Bieg. Payroll Accounting.
Current ed. South-Western Publishing Company.
CD disk containing PowerPoint shows created by the instructor.
Software requirements: You must have access to MS Excel Professional.
17th Edition ©2007
ISBN: 0324638248
ISBN13: 9780324638240
Course Grade:
See the Grades page
Please click here to testify that you have read and understand the syllabus, have read and understand the academic dishonesty and plagiarism information, and have looked through the Course "How To's."
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