Course Course Summary Section 1 Content Section 1 Content Left Section 1 Content Right Credit Type: Course ACE ID: APAE-0003 Organization's ID: PR101 Organization: PayrollOrg (PAYO) Length: 1 week (29 hours) Dates Offered: 8/1/2021 - 7/31/2024 11/1/2017 - 7/31/2021 8/1/2014 - 10/31/2017 7/1/2011 - 7/31/2014 Credit Recommendation & Competencies Section 2 Content Section 2 Content Left Section 2 Content Right Level Credits (SH) Subject Lower-Division Baccalaureate 3 payroll accounting Lower-Division Baccalaureate 1 management Description Section 3 Content Section 3 Content Left Section 3 Content Right Objective: The course objective is to provide students with the knowledge, skills and abilities required for successful payroll practice at an introductory level. Learning Outcomes: understand what the payroll department does identify who is an employee understand how employees are paid (FLSA) know what withholding is required understand at a fundamental level what deferred compensation arrangements are understand at a fundamental level what cafeteria plans are know which benefits are taxable make deductions from pay deposit taxes prepare payroll and tax returns identify different methods of payment understand payroll accounting determine payroll recordkeeping requirements understand how to improve work efficiency General Topics: Employment eligibility Additional earnings Child support State taxes Gross-ups Moving expenses Group-term life insurance Calculating overtime Defining time worked External audit Federal income tax withholding percentage Tax deposits Form 941 Accounting Instruction & Assessment Section 4 Content Section 4 Content Left Section 4 Content Right Instructional Strategies: Audio Visual Materials Case Studies Classroom Exercise Computer Based Training Discussion Lectures Practical Exercises Methods of Assessment: Examinations Minimum Passing Score: 80% Supplemental Materials Section 5 Content Section 5 Content Left Section 5 Content Right Section 6 Content Section 6 Content Left Section 6 Content Right Button Content Rail Content 1 Page Content