Course Title: Manage payroll

Part B: Course Detail

Teaching Period: Term1 2017

Course Code: ACCT5368C

Course Title: Manage payroll

School: 650T Vocational Business Education

Campus: City Campus

Program: C5339 - Diploma of Business Administration

Course Contact: Sylvia Baroutis

Course Contact Phone: +61 3 9925 5469

Course Contact Email: sylvia.baroutis@rmit.edu.au


Name and Contact Details of All Other Relevant Staff

Helen Mustafa - Helen.Mustafa@rmit.edu.au

Nominal Hours: 30

Regardless of the mode of delivery, represent a guide to the relative teaching time and student effort required to successfully achieve a particular competency/module. This may include not only scheduled classes or workplace visits but also the amount of effort required to undertake, evaluate and complete all assessment requirements, including any non-classroom activities.

Pre-requisites and Co-requisites

None

Course Description

This unit describes the skills and knowledge required to establish and monitor security procedures for managing organisational payroll services and to calculate and process salary payments, group taxation and related payments.

It applies to individuals, employed in a range of work environments, who are required to establish and work with payroll systems and may have responsibility for managing payroll systems and calculations.


National Codes, Titles, Elements and Performance Criteria

National Element Code & Title:

BSBFIM502 Manage payroll

Element:

1 Establish procedures for management of payroll

Performance Criteria:

1.1 Establish procedures that ensure the confidentiality and security of payroll information

1.2 Ensure procedures guarantee substantiation of claims for allowances

1.3 Establish control measures to safeguard organisation’s financial resources in accordance with legislative and organisational requirements

1.4 Establish systems to ensure statutory obligations are met and records are kept for the period determined by government legislation

Element:

2 Prepare payroll data

Performance Criteria:

2.1 Use nominated industrial awards, contracts and government legislation to calculate gross pay and annual salaries

2.2 Calculate statutory and voluntary deductions using government and employee documentation

2.3 Provide payroll data to payroll processor for calculation within designated timelines

Element:

3 Authorise payment of salaries

Performance Criteria:

3.1 Check payroll, and authorise salaries and wages for payment in accordance with organisational policy and procedures

3.2 Reconcile salaries, wages and deductions in accordance with organisational policy and procedures

3.3 Deal with salary, wage and related enquiries in accordance with organisational policy and procedures

Element:

4 Administer salary records

Performance Criteria:

4.1 Process declaration forms for new and existing employees in accordance with Australian Taxation Office requirements

4.2 Forward periodic deductions to nominated creditors within designated timelines

4.3 Prepare and dispatch payments to government authorities accurately and in accordance with relevant government legislation

4.4 Calculate and transcribe group tax amounts and make payments in accordance with taxation procedures

4.5 Prepare and reconcile employee group certificate amounts from salary records


Learning Outcomes



Details of Learning Activities

Learning activities will include class and group discussions, exercises and ’hands-on’ computer activities in relation to MYOB and payroll management.

Induction Session
During the first week of classes a program level induction will comprise:

• Program overview and requirements
• MyRMIT/Blackboard
• Overview of assessment requirements
• Competency/Grading Criteria
• Plagiarism
• Appeals
• Extensions
• Feedback
• Privacy
• Submission requirements
• Resubmission policy
• Where to get support
• Student responsibilities
 


Teaching Schedule

Week No and

Week
Commencement
Date

ContentAssessment

1

6 February

 

 

 

Introduction to the Course including:
• Course requirements
• Course support documents
• Course Blackboard access
• Accuracy of enrolment
• Assessment requirements/Cover Sheets
• Reminder re Plagiarism
• Reminder re Appeals
• Extensions/Resubmissions
• Feedback in this course
• Reminder re submission requirements
• Getting help

Introduction to course content
Payroll legislation and requirements
Underpinning knowledge
Class discussion
Student textbook
Induction Session

 

2

13 February

 

 

Setting up payroll
Payroll Procedures
Class discussion
Activity - Unit 3 - Student textbook
 

3

20 February

 

 

Setting up superannuation funds
Class discussion
Activity - Unit 3 - Student textbook
 

4

27 February

 

 

 

Completion of set up of employees
Class discussion
Activity - Unit 3 - Student textbook
 

5

6 March

 

 

Processing payroll data
Class discussion
Activity - Unit 4 - Student textbook
 

6

13 March

 

 

 

PAYG Withholding taxes
Class discussion
Activity - Student textbook - Unit 4

 Assessment 1 - Portfolio of Evidence due

7

20 March

 

 

 

Payroll Procedure           
Activity - Student textbook - Unit 5


8

27 March

 

 

Employer/employee obligations
Class discussion
Activity - Unit 6 Student textbook

        

 

 

9

3 April

 

 

Employer/employee obligations
Class discussion
Activity - Unit 6 Student textbook

 

 

10a

10 April

(split week)

Mid-semester break

13 April - 19 April

no classes

 

Timesheets
Class discussions
Activity - Unit 7 - Student textbook

 

 

10b

17 April

(split week)

Mid-semester break

13 April - 19 April

no classes

 

 

Timesheets
Class discussions
Activity - Unit 7 - Student textbook

 

11

24 April

 

Other payroll issues
Class issues
Activity - Unit 8 - student textbooks

 

 

12

1 May

 

Other payroll issues 
Class discussion
Activity - Unit 9 - student textbook

Assessment 2 - Take home
Assignment due - MYOB

13

8 May

PRACTICAL PLACEMENT (TO BE CONFIRMED) 

14

15 May

PRACTICAL PLACEMENT (TO BE CONFIRMED) 

15

22 May

Applying your knowledge and skillsAssessment 3 - In class supervised assessment - MYOB

16

29 May

Interviews/Re-submissions, if required 

17

5 June

  


Learning Resources

Prescribed Texts

A Step by Step Approach to Manage Payroll manually and using MYOB AccountingRight V19.10

9 781922 012876


References


Other Resources

RMIT Library

myRMIT Studies


Overview of Assessment

In order to achieve competency in this unit, you must provide:

Performance Evidence

 Evidence of the ability to:    

  • document steps undertaken to establish payroll system
  • use data and calculations to reconcile salaries, wages and deductions in accordance with all legislative and organisational requirements
  • create accurate payroll management records.     

Knowledge Evidence

To complete the unit requirements safely and effectively, you must:

  • explain key provisions of relevant legislation, standards, regulations and codes of practice that may affect aspects of payroll operations
  • outline organisational policies and procedures across the full range of tasks for the required payroll processes. 

Assessment Conditions

Assessment must be conducted in a safe environment where evidence gathered demonstrates consistent performance of typical activities experienced in the financial management field of work and include access to:

  • office equipment and resources
  • workplace policies and procedures
  • samples of financial data
  • business technology
  • payroll system
  • case studies and, where available, real situations.

Feedback

Feedback will be provided throughout the semester in class and/or online discussions.  You are encouraged to ask and answer questions during class time and online sessions so that you can obtain feedback on your understanding of the concepts and issues being discussed. Finally, you can email or arrange an appointment with your teacher to gain more feedback on your progress.

You should take note of all feedback received and use this information to improve your learning outcomes and final performance in the course.           


Assessment Tasks

Assessments are based on the prescribed text.

Assessment 1 - Portfolio of evidence - Payroll research 

Students should submit a ’Portfolio of Evidence’ of  research topics .  Further details about the skills covered in this assessment are set out in the Assessment Record and Cover Sheet, which can be found in your Blackboard Program Shell.

Assessment 2 - Take Home Assignment - MYOB software payroll solutions 

You will be required to demonstrate your skills in a take home assignment.on a range of payroll topics/skills using MYOB software.  Further details about the topics/skills covered in this assessment are set out the Assessment Record and Cover Sheet , which can be found in your Blackboard Program Shell.

Assessment 3 - In class supervised assessment - MYOB software payroll solution 

This assessment will be held in a supervised class setting.  It will be an ’open-book’ case study assessment on a range of payroll topics/skills using MYOB software. Further details about the topics/skills covered in this assessment are set out in the Assessment Record and Cover Sheet, which can be found in your Blackboard Program Shell.

Students must pass all assessments to be competent in this course.

Submission Requirements

You should:

  • Ensure that you submit assessments on or before the due date. 
  • Always retain a copy of your assessment tasks. • When you submit work for assessment at RMIT University you need to use a cover sheet that includes a declaration and statement of authorship. You must complete, sign and submit a cover sheet with all work you submit for assessment, whether individual or group work. On the cover sheet you declare that the work you are presenting for assessment is your own work. An assignment cover sheet for submission of each assessment task is available on blackboard.
  • Each page of your assessment should include footer with your name, student number, the title of the assessment, unit code and title and page numbers. For example, Julie Macpherson, 324567, Task 2, OHS2345C Ensure safe workplace, Page 1 of 10.

Late Submission Procedures

  • You are required to submit assessment items and/or ensure performance based assessment is completed by the due dates. 
  • If you are prevented from submitting an assessment item on time, by circumstances outside your control, you may apply in advance to your teacher for an extension to the due date of up to seven calendar days. More Information: http://www.rmit.edu.au/students/assessment/extension
  • Form to use: http://mams.rmit.edu.au/seca86tti4g4z.pdf
  • Where an extension of greater than seven days is needed, you must apply for special consideration. Applications for special consideration must be submitted no later than two working days after the assessment task deadline or scheduled examination. More Information: http://www.rmit.edu.au/browse;ID=g43abm17hc9w
  • Form to use: http://mams.rmit.edu.au/8a5dgcaqvaes1.pdf


Resubmissions (VET Programs):

  • If you are found to be unsuccessful in a Course Assessment Task you will be allowed one resubmission only. Your teacher will provide feedback regarding what you need to do to improve and will set a new deadline for the resubmission. The highest grade you will receive if your resubmission is successful is “CAG”. 
  • If you are still not meeting the assessment requirements you must apply to your Program Manager in writing outlining the steps you will take to demonstrate competence in your course. Your submission will be considered by the Program Team and you will be advised of the outcome as soon as possible. 

Adjustments to Assessment

  • In certain circumstances students may be eligible for an assessment adjustment. For more information about the circumstances under which the assessment arrangements might be granted please access the following website. More Information: http://rmit.edu.au/browse;ID=7usdbki1fjf31

Marking Guide (Competency):

  • You must demonstrate that you have all the required skills/knowledge/elements in the unit of competency you are studying.
  • You will receive feedback on each assessment task that will inform you about your progress and how well you are performing.


Marking Guide (Grading)

  • After achieving competency we then grade your performance in the unit and you will achieve one of the following grades:

Final Grades table:

CHD Competent with High Distinction
CDI Competent with Distinction
CC Competent with Credit
CAG Competency Achieved – Graded
NYC Not Yet Competent
DNS Did Not Submit for assessment


Assessment Matrix


 

Course Overview: Access Course Overview