Course Syllabus

Syllabus Santa Rosa Junior College BBK 52.1

Payroll Record Keeping and Reporting

 

Your teacher:

Bradley Hindley Credentials.

1985 Bachelor of Science Degree, Accounting Major, financial accounting emphasis; took me six years.

-Passed the California CPA 1992;

-Auditor of GAAP financial Statements;

-1996 Juris Doctorate degree - (American and European Jurisprudence emphasis), took me 4 years;

-Passed the California BAR exam in 1997;

-Lawyer: Trials in California and Federal Courts. Federal and California Appellate Court experience.

-I have been teaching accounting and law for over 20 years at Empire College, SRJC, and Sonoma State University.

Class materials:

1. Payroll Accounting 2019 5th Edition with Connect Access Code
   https://www.mheducation.com/highered/product/payroll-accounting-2019-landin-schirmer/M9781259917073.html
2. IRS Publications 15 (Circular E),
3. EDD publication DE 44, and
4. The California Department of Industrial Relations website.

Units: 3 Units.

Details of the Class:

This course covers payroll and employment laws governing employers and Employees. It examines payroll record keeping procedures, systems, and internal controls. This course emphasizes documentation of payroll calculation activities including pay check calculations for earnings, overtime earnings, and deductions. The class includes Federal and California payroll tax returns. Financial accounting journal entries and general ledger accounting is also covered.

Course Objectives and Student Learning Outcomes:

The Legal Course Outline of Record is at this link: BBK 52.1 Class Outline of Record

Students Outcomes:

1. Identify, interpret, and use federal and state payroll tax laws on a fundamental level; and know to consult a licensed payroll professional when needed, including a lawyer, CPA, or EA for payroll issues beyond fundamental issues.
2. Compute, pay, and record payroll including taxes and deductions.
3. Prepare computerized and manual payroll records and reports.
4. Prepare federal and state payroll tax returns and forms.
5. Record journal entries on all payroll transactions and integrate internal control procedures into all phases of the payroll process.

Topics and Scope

1. Fair Labor Standards Act (Federal)
2. California Employment Laws, Administrative Agencies, and Enforcement
3. Employee or Independent Contractor, Exempt Employees
4. Methods of Timekeeping
5. Methods of Compensation
6. Finding California and Federal Payroll Tax Rates on the Internet
7. Computing Federal and State Deductions -- Employee
8. Computing Federal and State Payroll Taxes -- Employee
9. Maintaining the Payroll Register
10. Forms and Filing Dates for Making Tax Deposits
11. General Journal Entries for:
12. Salary and wage expense
13. Income and FICA taxes payable
14. Employer payroll taxes
15. Payment of payroll taxes
16. Entering Payroll Records on a Computerized System
17. Maintaining the Computerized Payroll Register
18. Preparing Reports
19. Writing Payroll Checks
20. Reconciling the Payroll Bank Account
21. Filing Forms 940 and 941 Electronically
22. Prevention and Detection of Fraud, Internal Controls, Data Privacy
23. Coordinating the Distribution of Paychecks
24. Workers Compensation Laws
25. Audit Procedures

After completing this course, students will be able to do the following:

1. Identify and generally discuss various California and federal laws and regulations that govern employers and employees with regard to payroll specifically and employment generally.
2. Compute employee gross pay based on an hourly, salary, piece-rate and a commission basis.
3. Compute employee payroll deductions and with-holdings for federal and California income taxes, Social Security, and Medicare, utilizing the Wage-Bracket Withholding Tables and the Percentage Methods.
4. Compute federal and California employer payroll taxes and contributions, including income taxes, Social Security contributions, and unemployment contributions.
5. Maintain employee earning records and a payroll register.
6. Complete employer Federal and California payroll tax forms, including Federal forms W-2, 941, and 940, and California form DE-9.
7. Complete journal entries to record salary and wages expense, employer’s payroll tax expense, payment of salaries and wages, payment of taxes and other payroll liabilities.
8. The above will involve manual activities, software, internet access, and tax forms.

Homework, the Continuing Project, and Exam/Quizzes.

Grade Percent Possible:

-Homework Assignments. Problem Solving, skill demonstration, and the Continuing Problem 60%

-Exams 40%

Total Grade points offered 100

Outside Class Seminar (Extra credit). See Canvas or ask me.

Smart Book (Extra Credit up to 10% in addition to the 100% possible in non extra credit)

Grading: Your final grade for the course will be determined according to the following scale:

% of points earned = Grade of

Under 55 F

55 to almost 66 D

66 to almost 77 C

77 to almost 88 B

88 points and over A

"But I have a 87% which is close to 88%  so I get can I get an an A?

No you can't.

I already accommodated that; you need a 90% for an A. 

Withdrawal: If you are unable to attend this class throughout the term, it is your responsibility to withdraw officially. Do not assume that you will automatically be dropped for non-attendance. Do assume that you will receive an F if you stop attending and do not drop the class.

Student Conduct Policies: Please visit the following web links and familiarize yourself with the policies of SRJC concerning student conduct. You are responsible for your conduct and for complying with SRJC policies.

http://www.santarosa.edu/for_students/rules-regulations/student-conduct.shtml

http://www.santarosa.edu/for_students/rules-regulations/academic-integrity.shtml

Cheating:

If I catch you cheating, you will at least get an F.

At worst, you can be expelled from SRJC never to take a class here again, ever.

Do not underestimate my ability to tag cheating. I am a professional investigator, auditor;

Accommodations for Students with Disabilities If you need disability related accommodations for this class, please provide the Authorization for Academic Accommodations (AAA letter) from the Disability Resources Department (DRD) to the instructor as soon as possible. You may also speak with the me privately during about accommodations.