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 Email:bruce.phillips@rmit.edu.au
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 |
Element: |
Handle payroll enquiries |
Performance Criteria: |
1.1 Payroll data is checked and discrepancies clarified with designated person/s |
Element: |
Prepare payroll |
Performance Criteria: |
2.1 Payroll is prepared within designated timelines in accordance with organisational policy and procedures |
Element: |
Record payroll data |
Performance Criteria: |
3.1 Payroll enquiries are responded to in accordance with organisational and legislative requirements |
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 Commencing |
Topic | Reference |
1 | Feb 11 | Introduction to Business taxation, the liability for taxation, taxable income, substantiation and the rights of taxpayers. | Chapter one |
2 | Feb 18 | Tax file numbers, Australian Business Numbers; the procedure to apply for a tax file number and Australian Business Numbers. | Chapter Two |
3 | Feb 25 | Pay as you go withholding system, registration, obligations of a payer and calculation of the PAYG withholding amounts. | Chapter Three |
4 | Mar 3 | Goods and services tax | Chapter Four |
5 | Mar 10 | Fringe benefits tax | Chapter Five |
6 | Mar 17/March 24 | Superannuation guarantee levy | Chapter Six |
7 | Mar 31 | HECS /HELP; Child support agency | Chapter Seven and Eight |
8 | April 7 | Payroll tax | Chapter Nine |
9 | April 14 | Stamp duty ; Land tax | Chapter Ten and Eleven |
10 | April 21 | Business tax review, Process Payroll manual | Yates chapter 7 |
11 | April 28 | Process Payroll manual/ computerised | Test 1 Business tax |
12 | May 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 |
16 | June 2 | Business tax Presentations and reports. | |
17 | June 17 | Business tax Presentations and reports. | Assessment Two, computerised payroll |
18 |
June 16 | Final date for resubmission of assessments and tests |
Learning Resources
Prescribed Texts
Computer accounting Sutherland Pearson Education Australia |
9780733991134 |
References
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 One | Test Two | Folio of evidence | Resubmissions available | |
BSBADM308A/01 Record payroll data | Yes | Yes | Yes | Yes |
BSBADM308A/02 Prepare payroll | Yes | Yes | Yes | Yes |
BSBADM308A/02 Handle payroll enquiries | Yes | No | Yes | Yes |
Course Overview: Access Course Overview