Course Title: Process payroll

Part B: Course Detail

Teaching Period: Term1 2009

Course Code: ACCT5268C

Course Title: Process payroll

School: 650T TAFE Business

Campus: City Campus

Program: C3216 - Certificate III in Business Administration

Course Contact : Lyn Montalti (Mrs.)

Course Contact Phone: +61 3 9925 5988

Course Contact Email:lynette.montalti@rmit.edu.au


Name and Contact Details of All Other Relevant Staff

NAME: Angelo Sellan

CONTACT PHONE NUMBER: +61 3 9925 5460

CONTACT EMAIL: angelo.sellan@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

Technical Skills

This course covers the performance outcomes, skills and knowledge required to process payroll from provided data using manual and computerised (MYOB) payroll systems.

Dealing with payroll enquiries is also covered, as an important function/service of Payroll staff.

Class activities and assessments aim to develop not only the above technical skills, but also the Employability skills of the students.

Employability Skills
Are the non-technical skills and competencies that are an important part of effective and successful participation in the workplace.
The course aims to develop the full range of transferable skills, attitudes and behaviour required for successful participation in the workplace.

These include:
• Communication
• Teamwork
• Problem solving
• Technology
• Planning and Organising
• Initiative and Enterprise
• Self-Management
• Learning
 

If you are undertaking this course in Melbourne from semester 2, 2012 onward your class will be held in a device-equipped teaching space. Each student group will have access to a laptop. It is however recommended that you have access to a mobile computing device to allow greater flexibility in terms of where you can work on campus both in and outside class times.


 


National Codes, Titles, Elements and Performance Criteria

National Element Code & Title:

BSBFIA302A Process payroll

Element:

1. Record Payroll Data.

Performance Criteria:

1.1 Check payroll data and clarify discrepancies with designated person/s.
1.2 Enter employee pay period details and any deductions and allowances in payroll system in accordance with source documents.
1.3 Calculate payment due to individual employees to reflect standard pay and variations in accordance with employee source data

Element:

3. Handle payroll Enquiries.

Performance Criteria:

3.1 Respond to payroll enquiries are in accordance with organisational and legislative requirements.
3.2 Provide information  in accordance with organisational and legislative requirements.
3.3 Ensure all enquiries outside area of responsibility and knowledge are referred to designated persons for resolution.
3.4 Complete additional information or follow-up action within designated timelines in accordance with organisational policy and procedures

Element:

2. Prepare Payroll.

Performance Criteria:

2.1 Prepare payroll within designated timelines in accordance with organisational policy and procedures.
2.2 Reconcile total wages for pay period, check or correct irregularities , or refer to designated person/s for resolution.
2.3 Make arrangements for payment  in accordance with organisational and individual requirements.
2.4 Obtain authorisation of payroll and individual pay advice in accordance with organisational requirements.
2.5 Produce, check and store payroll records in accordance with organisational policy and security procedures.
2.6 Follow security procedures for processing payroll and for maintaining payroll records.


Learning Outcomes


The course aims to provide students with the technical skills to competently process payroll manually and using MYOB software, as well as the employability skills to participate in the workforce successfully.

This is achieved by designing class work and assessments that link these two skills sets, to make students "work ready".


Details of Learning Activities

In order to achieve the technical knowledge covered in the Performance Criteria, students will participate in the following activities:
• Attend and prepare notes during scheduled classes.
• Participate in class discussions.
• Research using internet, prescribed text and/or recommended references.
• Access materials online
• Prepare out of class answers to class exercises involving theory based tasks, problem solving tasks, case studies/simulations or multiple choice questions.
• Complete required assessment tasks.
• Use software to process payroll

The inclusion of the Employability Skills in the training packages represents the progress of competency based training into a system which aims to develop the full range of transferable skills, attitudes and behaviour required for successful participation in the workplace.

These include:
• Communication
• Teamwork
• Problem solving
• Technology
• Planning and Organising
• Initiative and Enterprise
• Self-Management
• Learning

The learning activities and assessment tasks are designed to develop these employability skills in conjunction with the technical skills.


Teaching Schedule

WEEK

WEEK

BEGINNING

TOPICRESOURCECOMPETENCY

LEARNING

ACTIVITY

19/02/09

 Introduction to RMIT

Topic 1: Introduction to
                  Payroll

Topic 2: Recording
                   Payroll Data
       Employee Records

 Aspire
Chapter 1
 BSBFIA302A/01 – Record Payroll Data
BSBFIA302A/02 – Prepare Payroll

 Class discussion

Task 2
Check Your Progress 1, 6, 7
Assessment Activity 1

216/02/09 Topic 2: Recording
                  Payroll Data 
          Gross Pay
                 Calculations
 Aspire
Chapter 1
 BSBFIA302A/01 – Record Payroll Data
 Check Your Progress 2
Assessment Activity 1 
323/02/09 Topic 2: Recording Payroll
                          Data 
     Tax Calculations
      Deductions
      Net Pay 
 Aspire
Chapter 1
 BSBFIA302A/01 – Record Payroll Data
 Check Your Progress 3,4,5
Assessment Activity 1
Final Assessment Part A
42/03/09 Topic 3: Preparing a Payroll Aspire
Chapter 2
 BSBFIA302A/02 – Prepare Payroll  Check Your Progress 9 to 13
Assessment Activity 2
Final Assessment Part A
59/03/09
Monday
Labour Day Public Holiday
 Complete all exercise requirements
Record Employability Skills
 Aspire
Chapters 1 and 2
 BSBFIA302A/01 – Record Payroll Data
BSBFIA302A/02 – Prepare Payroll
 
616/03/09

 TEST

Topic 4: Handling Payroll Enquiries

 Aspire
Chapter 3
 BSBFIA302A/03 – Handle Payroll Enquiries Check Your Progress 14
Assessment Activity 3
Final Assessment Part B
723/03/09

 PAYROLL ENQUIRIES ASSESSMENT

Topic 5: MYOB Processing

 

 

Watsonia Publications
Chapters 1& 2

 BSBFIA302A/03 – Handle Payroll Enquiries 

BSBFIA302A/01 – Record Payroll Data
BSBFIA302A/02 – Prepare Payroll

 Group Discussion and Solution to Payroll enquiry situation
Written Report/analysis of own Payroll enquiry

Self paced learning
Completion of  Exercise Sheet scenarios

830/03/09 Topic 5: MYOB Processing Watsonia Publications
Chapters 3 & 4
 BSBFIA302A/01 – Record Payroll Data
BSBFIA302A/02 – Prepare Payroll
 Self paced learning
Completion of Exercise Sheet scenarios
96/04/09

 Topic 5: MYOB Processing

MYOB INCLASS EXERCISE

 Watsonia Publications
Chapter 5
 BSBFIA302A/01 – Record Payroll Data
BSBFIA302A/02 – Prepare Payroll
 Self paced learning
Completion of Exercise Sheet scenarios
913/04/09 
9 APRIL TO 15 APRIL 2009
  MID SEMESTER BREAK 
1020/04/09 TEAM PROJECT DUE   


Learning Resources

Prescribed Texts

Process Payroll BSBFIA302A, Aspire Training and Consulting

MYOB 18 Payroll, Master Series, Watsonia Publishing


References

Yates, L., Mroczkowski, N. A., Fleay, D., Poustie, N., “TAFE Accounting To Trial Balance”, Thomson, Ninth Edition, (2007).


Other Resources

Online Learning Materials
Online learning materials can be accessed by going to the RMIT website, clicking on Current Students, and there is a Quick Link to the Learning Hub. Log in and click on ACCT5268C – Process Payroll
It is essential to have access to an internet connected computer outside of class times. Internet connected computers are available in the Business Labs on Level 3 of Building 108, 239 Bourke Street, Melbourne.

Useful Websites
The RMIT Library: http://www.rmit.edu.au/library   This website is a useful resource for assessment tasks.

 Learning Lab
http://www.dlsweb.rmit.edu.au/lsu    This is a learning and study skills site developed by the Learning Skills Unit offering online interactive tutorials, printable handouts and an email learning query service. The site is designed to assist students develop the capabilities for tertiary studies.


Australian Tax Office: www.ato.gov.au


Overview of Assessment

Students will be required to study and apply current government legislation, business policy and procedures to prescribed exercises and assessment work.

A range of assessment methods will be used including:

  • Class Exercises
  • Test
  • Assignment/Group Project
  • Group Discussion and Solution Report
  • MYOB Exercise

These assessment methods have been designed to measure the achievement of each competency in a flexible manner over a range of assessment tasks, as well as the employability skills of the student.

Students are advised that they are likely to be asked to personally demonstrate their assessment work to their  teacher to ensure that the relevant competency standards are met.


Assessment Tasks


Important Points
All assessments are graded. To pass the course, students must submit and pass each individual assessment task and achieve competency in all course elements.
Assessments will incorporate a variety of methods including in-class exercises, written tests, team project/assignment, class presentation and, reflection essay.
Students are advised that they are likely to be asked to personally demonstrate their assessment work to their teacher to ensure that the relevant competency standards are met.
Students will be provided with more than one opportunity to demonstrate competence.

Assessment Task 1
TEST
Week  6
Mark Value 30%
Individual assessment. Test takes place during class time. Test time 2 hours.
This assessment addresses competency elements:
BSBFIA302A/01 – Record Payroll Data
BSBFIA302A/02 – Prepare Payroll
Employability Skills - Planning and Organising, Self-Management


Assessment Task 2
PAYROLL ENQUIRIES
Week 7
Mark Value: 25%
Class Presentation and Solution - Group Mark 15%
Essay Individual Mark 10%
All groups are expected to present their solution to the given payroll enquiry/scenario.
Students are to complete a report analysing and reflecting on their own payroll enquiry experiences.

This assessment addresses competency elements:
BSBFIA302A/03 – Handle Payroll Enquiries
Employability Skills - Communication, Teamwork, Problem Solving

 Assessment Task 3
MYOB EXERCISE
Week 9
Mark Value 10%
Individual assessment. Exercise is to be completed during class time.

This assessment addresses competency elements:
BSBFIA302A/01 – Record Payroll Data
BSBFIA302A/02 – Prepare Payroll
Employability Skills - Technology, Learning

Assessment Task 4
TEAM PROJECT

Due Week  10
Mark Value: Total: 35%
Manual processing – Group Mark 15%
Computer processing – Group Mark 10%
Individual Report – Individual Mark 10%
Students will be provided with a workplace situation requiring the set up and processing of employees pays. This is to be completed by processing the pays manually and electronically using the MYOB software.
Students are also required to complete a group reflection report analysing and reflecting on the application of team work,  and the development of the other Employability  Skills.

This assessment addresses competency elements:
BSBFIA302A/01 – Record Payroll Data
BSBFIA302A/02 – Prepare Payroll
Employability Skills  - Technology, Teamwork, Planning and Organising, Self-Management, Learning



Assessment Matrix

 TestTeam Project

MYOB Computer

In-class Exercise

Presentation 
Report
BSBFIA302A/01
Record payroll Data
     X               X

                        X


BSBFIA302A/02
Prepare Payroll

     X               X                        X 
BSBFIA302A/03
Handle Payroll Enquiries
                     X
Employability Skills      X               X                        X                   X

Other Information

Teacher Contact
Out of class communication to all students will occur using the RMIT student email. It is essential to check your email prior to attending each class.
Consultation times will be made available to you in the first week of classes.
Consultation times may also be arranged via email.

Self Managed Learning
Students will be required to undertake research and assessment practice outside of regular class times. Exercises are provided to the students to facilitate their learning in a self-paced manner and form part of the overall achievement of the competencies in this course.
Students are reminded that they are expected to spend an equal amount of time outside of class, furthering their understanding of the concepts being taught, as they do in class, to be deemed competent in this course.

Course Evaluation and Feedback
You will receive ongoing feedback on your progress in the course. Feedback on assessment will be given in a timely manner. You will be informed about how to improve your performance in the competency/course and what you need to do to be deemed competent or to gain a pass in the assessment.
Feedback on the course itself is welcome at any time to the class Teacher, Course Coordinator or Program Coordinator. Periodic Course Evaluation Surveys are also conducted.

Employability skills
Are the non-technical skills and competencies that are an important part of effective and successful participation in the workplace.
Their inclusion in the training packages represents the progress of competency based training into a system which aims to develop the full range of transferable skills, attitudes and behaviour required for successful participation in the workplace.
These include:
• Communication
• Teamwork
• Problem solving
• Technology
• Planning and Organising
• Initiative and Enterprise
• Self-Management
• Learning

Plagiarism
Plagiarism is the presentation of the work, idea or creation of another person as though it is your own. It is a form of cheating and is a very serious academic offence that may lead to expulsion from the University. Plagiarised material can be drawn from, and presented in, written, graphic and visual form, including electronic data and oral presentation. Plagiarism occurs when the origin of the material used is not appropriately cited. it also occurs through enabling plagiarism, which is the act of assisting or allowing another person to plagiarise or to copy your own work. Please make sure you consider this carefully in completing all your work and assessments in this course and if you are unsure about whether you might have plagiarised, seek help from your teacher.

Examples of plagiarism include:
• Copying sentences or paragraphs word-for-word from one or more sources, whether published or unpublished, which could include but is not limited to books, journals, reports, theses, websites, conference papers, course notes, etc. without proper citation;
• Piecing together text from one or more sources and adding only linking sentences;
• Copying or submitting whole or parts of computer files without acknowledging their source;
• Copying a whole or any part of another student’s work; and
• Submitting work as your own that someone else has done for you.

For further information including “Plagiarism (and how to avoid it): Resources for Students” please refer to the Plagiarism section of the RMIT Policies, available at http://www.rmit.edu.au/governance/policies in the Teaching and Learning Policy section.

For information relating to the penalties for plagiarism and cheating, please refer to Regulation 6.1.1 Student Discipline available at http://mams.rmit.edu.au/j4lb68xx36oj1.pdf
Penalties include official reprimand, recording of a failure result or expulsion from the University.

Special Consideration
Special Consideration is a process that enables the University to take account of unexpected circumstances such as illness, injury or bereavement that affect a student’s performance in assessment. Special Consideration can be applied for to obtain:
a) Alternative Assessment
b) Extension of Time
c) Equitable Assessment Arrangement
d) Deferred Assessment

You may apply for special consideration up to and no later than 48 hours (2 working days) after the due date for assessment. Forms are available from BTS Reception on Level 13 or from http://www.rmit.edu.au/students/forms

Grounds for special Consideration may include illness, accident, bereavement, hardship/trauma. All supporting documentation must be included with your application. Completed forms must be addressed submitted to the Hub on Level 4 Building 108. Further information can be accessed from http://www.rmit.edu.au/students/specialconsideration

Assessment Cover Sheet
Note, if requested by your teacher, you must complete a hardcopy of the RMIT coversheet with your assessment submissions. These are available from the Level 13 lift foyer or online: http://www.rmit.edu.au/students/forms 

Course Overview: Access Course Overview