Course Title: Process Payroll

Part B: Course Detail

Teaching Period: Term1 2008

Course Code: ACCT5152C

Course Title: Process Payroll

School: 650T TAFE Business

Campus: City Campus

Program: C4169 - Certificate IV in Financial Services (Accounting)

Course Contact : Bruce Phillips

Course Contact Phone: +61 3 9925 5735

Course Contact

Name and Contact Details of All Other Relevant Staff

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

This Unit of Competency is taught in conjunction with:
FNSACCT401A Process business tax requirements [ACCT5194C]

Course Description

This unit covers processing of payroll from provided data in manual or computerised payroll systems.

National Codes, Titles, Elements and Performance Criteria

National Element Code & Title:

BSBADM308A Process Payroll


Handle payroll enquiries

Performance Criteria:

1.1 Payroll data is checked and discrepancies clarified with designated person/s
1.2 Employee pay period details , deductions and allowances are entered in payroll system in accordance with source data
1.3 Payment due to individual employees is calculated to reflect standard pay and variations in accordance with employee source dat


Prepare payroll

Performance Criteria:

2.1 Payroll is prepared within designated timelines in accordance with organisational policy and procedures

2.2 Total wages for pay period are reconciled, and irregularities checked and corrected, or referred to designated person/s for resolution

2.3 Arrangements for payment are made in accordance with organisational and individual requirements

2.4 Authorisation of payroll and individual pay advice is obtained in accordance with organisational requirements

2.5 Payroll records are produced, checked and stored in accordance with organisational policy and security procedures

2.6 Security procedures for processing payroll and maintaining payroll records are followed


Record payroll data

Performance Criteria:

3.1 Payroll enquiries are responded to in accordance with organisational and legislative requirements

3.2 Information is provided in accordance with organisational and legislative requirements

3.3 Enquiries outside area of responsibility / knowledge are referred to designated person/s for resolution

3.4 Additional information or follow-up action is completed within designated timelines in accordance with organisational policy and procedures

Learning Outcomes

Please refer to Elements of Competency.

Details of Learning Activities

Students will be required to complete exercises as specified from the textbook and undertake research using other resources for specified topics and produce a report on the information obtained.

Teaching Schedule

Week Week
1Feb 11Introduction to Business taxation, the liability for taxation, taxable income, substantiation and the rights of taxpayers.Chapter one
2Feb 18 Tax file numbers, Australian Business Numbers; the procedure to apply for a tax file number and Australian Business Numbers. Chapter Two
3 Feb 25Pay as you go withholding system, registration, obligations of a payer and calculation of the PAYG withholding amounts.Chapter Three
4Mar 3Goods and services tax Chapter Four
5Mar 10 Fringe benefits taxChapter Five
6Mar 17/March 24 Superannuation guarantee levy Chapter Six
7Mar 31HECS /HELP; Child support agency Chapter Seven and Eight
8April 7 Payroll taxChapter Nine
9 April 14Stamp duty ; Land tax Chapter Ten and Eleven
10April 21Business tax review, Process Payroll manualYates chapter 7
11April 28Process Payroll manual/ computerised Test 1 Business tax 
12May 5 Process Payroll manual/ computerised Yates chapter 7, Sutherland Ch 9
13 May 12 Process Payroll manual/ computerised
Yates chapter 7, Sutherland Ch 9
14 May 19 Process Payroll manual/ computerised Yates chapter 7, Sutherland Ch 9
15 May 26 Process Payroll manual/ computerised
Test one Payroll manual 
16June 2 Business tax Presentations and reports.  
17 June 17 Business tax Presentations and reports.Assessment Two, computerised payroll
June 16 Final date for resubmission of assessments and tests  

Learning Resources

Prescribed Texts

Computer accounting Sutherland Pearson Education Australia



TAFE Accounting 8th ed Accounting to Trial Balance/Basic Reports

Other Resources

Overview of Assessment

Students must demonstrate an understanding of current taxation requirements in relation to businesses and individuals. A range of assessment methods will be used including class exercises (which will include practical problem solving exercises), test, assignment and group project, these assessment methods have been designed to measure achievement of each competency in a flexible manner over a range of assessment tasks.
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 being met.

Assessment Tasks

Test                60%
Computer ex 40%
The assessment for this unit will require satisfactory completion of one closed book test, an open book test using the computerised accounting package, MYOB and the completion of a folio of evidence.

Assessment Matrix

 Test OneTest TwoFolio of evidenceResubmissions available
BSBADM308A/01 Record payroll dataYesYesYesYes
BSBADM308A/02 Prepare payrollYesYesYesYes
BSBADM308A/02 Handle payroll enquiriesYesNoYesYes

Course Overview: Access Course Overview