ACT 196 Payroll Accounting Syllabus
COURSE DESCRIPTION--Introduces the design and implementation of modern payroll systems.
Credits: 3 credit hour
Contact Hours: 45
Prerequisites/Co-requisites:  None
Course Schedule/Calendar:  This course is offered on a self-paced basis. Calendar start and finish dates are determined by the student's enrollment notification.

GENERAL EDUCATION COMPETENCIES
Students should prepare for twenty-first century challenges by gaining: 
A. Knowledge of human cultures and the physical and natural worlds through study in the sciences and mathematics, social sciences, humanities, histories, languages, and the arts. 
B. Intellectual and practical skills, including:
inquiry and analysis
critical and creative thinking
written and oral communication
quantitative literacy
information literacy
teamwork and problem solving 
C. Personal and social responsibility, including:
civic knowledge and engagement (local and global)
Intercultural knowledge and competence
ethical reasoning and action
foundations and skills for lifelong learning 
D. Integrative and applied learning, including synthesis and advanced accomplishment across general and specialized skills.

COURSE INFORMATION
Course Learner Competencies and Outcomes--Upon completion of this course the student can:

Module 1 ACT 1961 Competencies—Upon completion of this course the student will:
1)  Describe the various aspects of the Fair Labor Standards Act and other legislation that affects payroll.

ACT 1961 Unit 1 Learning Outcomes
1)  Identify the various laws that affect employers in their payroll operations
2)  Examine the record keeping requirements of these laws
3)  Describe the employment procedures generally followed in a Human Resources 
     Department
4)  Recognize the various personnel records used by businesses and know the type of 
     information shown on each form
5)  Identify the payroll register and the employee's earnings record
Act 1961 Unit 2 Learning Outcomes
1)  Explain the major provisions of the Fair Labor Standards Act
2)  Define hours worked.
3)  Describe the main types of records used to collect payroll data.
4)  Calculate regular and overtime pay.
5)  Identify distinctive compensation plans.
Module 2 ACT 1962 Competencies—Upon completion of this course the student can:
1) Prepare the payroll records and analyze source documents
2) Computer earnings and deductions
ACT 1962 Unit 1 Learning Outcomes
1)  Identify, for social security purposes, those persons covered under the law and those
     services that make up employment
2)  Identify the types of compensation that are defined as wages.
3)  Apply the current tax rates and wage base for FICA and SECA purposes.
4)  Describe the different requirements and procedures for depositing FICA taxes and income
     taxes withheld from employees' wages
5)  Complete Form 941, Employer's Quarterly Federal Tax Return
ACT 1962 Competencies--Upon completion of this course the student can:
1)  Prepare the payroll records and analyze source documents.
2)  Computer earnings and deductions.
Unit 2 Learning Outcomes
1) Explain coverage under the Federal Income Tax Withholding Law by determining:
      a) the employer-employee relationship,
      b) the kinds of payments defined as wages, and
      c) the kinds of pretax salary deductions. 
2) Explain:
      a) types of withholding allowances that may be claimed by employees, 
      b) the purpose and use of Form W-4
3) Compute the amount of federal income tax to be withheld using:
      a) the percentage method
      b) the wage-bracket method
      c)  alternative methods
4)  Explain major types of information returns   
ACT 1963 Unit 1 Competencies--Upon completion of this course the student will:
1)  Prepare payroll entries
ACT 1963 Unit 1 Learning Outcomes
1)  Describe the basic requirements for an individual to be classified as an employer or an employee under the Federal Unemployment Tax Act
2)  Identify generally what is defined as taxable wages by the Federal Unemployment Tax Act.
3)  Compute the federal unemployment tax and the credit against this tax.
4)  Describe how an experience-rating system is used in determining employers' contributions to state unemployment compensation funds.
5)  Complete the report required by the Federal Unemployment Tax Act.
6)  Describe the types of information reports under the various state unemployment compensation laws.
ACT 1963 Unit 2 Competencies--Upon completion of this course the student will:
1) Prepare payroll entries
ACT 1963 Unit 2 Learning Outcomes
1)  Record payrolls in payroll registers and post to employees' earnings records.
2)  Understand the various deductions--both voluntary and involuntary.
3)  Journalize the entries to record the payroll and payroll taxes.
4)  Post to the various general ledger accounts that are used to accumulate information from the payroll entries.
5)  Explain the recording of the payroll tax deposits
6)  Understand the need for end-of-period adjustments. 

ACT 1964 Unit 1 Competencies—Upon completion of this course, the student will:
1) Prepare and complete payroll including payroll reports
2) Compute earnings and deductions
ACT 1964 Learning Outcomes
1) Prepare payroll registers
2) Maintain employees’ earning records
3) Journalize and post payroll and payroll tax entries
4) Complete federal forms and journalize the transactions
5) Prepare various quarter-end and year-end payroll tax forms
6) Make the accrual entries for the payroll at the end of the year.
Module 5 Competencies—Upon completion of this course, the student will:
1) Complete a computerized payroll project.
Learning Outcomes
1) Prepare payroll registers
2) Maintain employees’ earning records
3) Journalize and post payroll and payroll tax entries

Course Outline:
Module1:
Unit 1: Required Payroll Records and Human Resource Law
Unit 2: Salary Computations
Module 2:
Unit 1: Social Security Taxes
Unit 2: Federal Income Tax Withholding
Module 3:
Unit 1: Federal Unemployment Compensation calculations
Unit 2: Analyzing and Journalizing Payroll entries
Module 4:
Unit 1: Manual Payroll Project
Module 5:
Unit 1: Computerized payroll Project
GRADING CRITERIA 
Pre-Assessment Exam
Grading Criteria:
Pre-Test:
Students are required to complete the Pre-Test, which consists of True/False, Multiple Choice and calculation questions. The Pre-Test is designed to measure the student's knowledge and skill level prior to participation in the module learning content; as well as helping the learner to identify certain areas he/she will need to focus on in the course module content.
Test questions cover module competencies in the course and the feedback is consistent in assisting student to recognize areas in which further study would assist the student with the overall learning process and building on mastery of the subject matter.
Eligibility for Credit for Prior Learning is determined with an overall score of 80% to 100% on the Pre-Test.
If students achieve the required score of 80% to 100% on the Pre-Test, they will be prompted to answer whether or not they choose to take the test for the Prior Learning Credit in each of the first 3 modules. The question will present itself in a test format; asking the student to choose True for YES and False for NO, in order to either open the Post-Test in each of the modules for the student or to allow the student to move onto the Learning Content of each of the modules.  
Credit for Prior Learning:
KCTCS Online Learn On Demand open-entry courses are based on the goal that students will demonstrate competency.  Through KCTCS Online Learn On Demand, students have one opportunity to receive credit for prior learning.  To receive this credit, students must demonstrate mastery of the course competencies through the following steps:
•	Take the pre-test in each module in the course.  The pre-test may only be taken once.  If the score on the pre-test meets a level of 80% or higher, the student will have the option to immediately take the post-test in each module.
•	If the student demonstrates mastery of competencies on the post-tests, a final grade will be awarded for the module and the student will receive credit for that module.  The final grade is based upon the actual score earned on the post-tests.  Credit for the course includes the post-test score along with any other assignments affecting the final course grade.
•	If the student does not demonstrate mastery of competencies on the post-tests, the student remains enrolled in the course until successfully completing all of the course requirements and the post-tests, or until the end date of the course - whichever comes first.  Upon the end date of the course, the student will receive a final grade based on completed assignments and post-test scores. 
Post-Test and Module Projects:
Student mastery level has been determined to be a score of 90% or higher for modules 1, 2 and 3 and completion of projects for Modules 4 and 5. If the student scores below the mastery level, the student will be directed to areas of weakness for restudy in order to master subject topics, prior to reattempting the post-test. 
Grading Scale
A	100 TO 90%	
B	89 TO 80%	
C	79 TO 70%	
D	69 TO 60%	
E	Below 60%	

ACT 196 
Payroll Accounting Assignments Check List	
Module 1 ACT 1961 	
	Unit 1		Points	Comments	
	  Unit 1 Quiz	Chapter 1	50	Taken Once	
	Unit 2				
	  Unit 2 Homework	Chapter 2	50	Save as needed; Submit once	
	  Unit 2 Quiz	Chapter 2	25	Taken Once	
	Module 1				
	Post-Test	Chapters 1 & 2	75	Taken up to 3 times. 	
Module 2 ACT 1962 	
	Unit 1		Points	Comments	
	  Unit 1 Quiz	Chapter 3	20	Taken Once	
	  Unit 1 Homework	Chapter 3	50	Save as needed; Submit once	
	Unit 2				
	  Unit 2 Homework	Chapter 4	50	Save as needed; Submit once	
	  Unit 2 Quiz	Chapter 4	25	Taken Once	
	Module 2				
	Post-Test	Chapters 3 & 4	75	Taken up to 3 times. 	
Module 3 ACT 1963 	
	Unit 1		Points	Comments	
	  Unit 1 Quiz	Chapter 5	50	Taken Once	
	  Unit 1 Homework	Chapter 5	50	Save as needed; Submit once	
	Unit 2				
	  Unit 2 Homework	Chapter 6	50	Save as needed; Submit once	
	  Unit 2 Quiz	Chapter 6	25	Taken Once	
	Module 1				
	Post-Test	Chapters 5 & 6	75	Taken up to 3 times. 	
Module 4 ACT 1964 	
	Unit 1		Points	Comments	
	Manual Payroll Project 
With Audit Test	Chapter 7	400	Excel spreadsheet with payroll forms	
Module 5 ACT 1965 	
	Unit 1				
	Computerize Payroll Project	Online Instructions	200	Use computerized program embedded in CengageNow to complete	
•	Pre-Tests do not count toward your final grade.
•	If you earn a 90% or above on a Credit for Prior Learning Test then you will get an “A” on that module which will be averaged with the other modules for your final grade.	

POLICIES
Plagiarism Statement
Plagiarism and cheating are serious academic offenses. The KCTCS regulations pertaining to plagiarism and cheating can be found in Sections 2.3.1.1, 2.3.1.2, and 2.3.1.3 of the KCTCS Code of Student Conduct. Penalties for violation of these policies can be found in Section 2.3.2.1 and 2.3.2.2.

Disability Statement
The Kentucky Community and Technical College System would like to help students with disabilities achieve their highest potential in academic studies. In order to receive accommodations on assignments or examinations, proper documentation must first be provided to the Office of Disability Services at your home campus. You must then self-identify and conference with the Director of Disability Support Services or Manager of Disability Services to begin receiving accommodations in the course/module. For more information, contact the KCTCS Online Help Desk.

HELP AND SUPPORT
Blackboard
The Blackboard Support Center can help provide support via Frequently Asked Questions, email, chat, and phone regarding Blackboard 24 hours a day, 7 days a week.
Help can be accessed by navigating to the top of your course webpage and selecting "Help" in blue. You can also access directly with this link: http://bbcrm.edusupportcenter.com/ics/support/default.asp?deptID=8158
 
Student Services
The KCTCS Online Student Services Help Desk provides Frequently Asked Questions, email, chat, and phone service 24 hours a day, 7 days a week. Student Services staff can help you with any question you have about the application process, financial aid, registering for classes, tuition payments, and other student services.
You can access KCTCS Online Student Services here: http://kctcs-lod.edusupportcenter.com/sims/helpcenter/layoutOne/SelfHelpHome.seam?inst_name=kctcs_lod&cid=3765
 
Course-Specific Questions
If you have a specific question about the course or the content, please contact your instructor as soon as possible. Your instructor's contact information is under the "Meet Your Instructor" link on the course menu. Please allow 24-48 hours for your instructor to respond to your questions.
 
Starfish
Starfish is a student support tool that can help you succeed in your course. Your instructor can raise flags if there's a concern about your progress, give you kudos for good performance, or make to-do items for you that will help you succeed. You can also use Starfish to schedule appointments with your instructor or your Virtual Student Success Coach. Be sure to click on "Starfish" from the navigation menu in Blackboard to learn more and to create your student profile!
 
INSTRUCTIONAL MATERIALS 
Required eResources
E-books links within Module Units for:
Students will have links to a pdf file for each chapter of the text as well as a link to an online eBook. The pdf file can be downloaded and read offline. The eBook is more interactive with links to practice problems, a search function and other interactive activities.
1. Payroll Accounting 2015, Bernard Bieg
 (These resources are available in your Blackboard course no need to purchase separately.)
Other Resources
A simple calculator is recommended as well as a printer.
Software Requirements
Students will need to make sure appropriate software and plug-ins are installed on their computer. Be sure to review, and if necessary, install appropriate software and plug-ins listed in the software section of the Start Here area in the Blackboard module shell.

 
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Permissions beyond the scope of this license may be available at http://elizabethtown.kctcs.edu/.

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