Course Title: Process Payroll

Part B: Course Detail

Teaching Period: Term1 2009

Course Code: ACCT5152C

Course Title: Process Payroll

School: 650T TAFE Business

Campus: City Campus

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

Course Contact : Laurine Symington

Course Contact Phone: +61 3 9925 5484

Course Contact

Name and Contact Details of All Other Relevant Staff

Ian Nash

Susan Naser

Claude Maresco

Philip Dean

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


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


1. Record payroll data

Performance Criteria:

1.1 Check payroll data and clarify discrepancies with designated persons

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


2. Prepare payroll

Performance Criteria:

2.1 Prepare payroll within designated time lines in accordance with organisational policy and procedures

2.2 Reconcile total wages for pay period, check or correct irregularities or refer to designated persons 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


3. Handle payroll queries

Performance Criteria:

3.1 Respond to payroll enquiries 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 time lines in accordance with organisational policy and procedures

Learning Outcomes

On completion of this Unit of competence students should have the knowledga and skills to create a correct payroll both manually and computerised with correct calculations of allowances and deductions.  This should be timely and in accordance with the organisations policies and procedures and the relevant awards and agreements.

Details of Learning Activities

Simulated payroll exercises using current deductions, claculated both manually and using MYOB

Teaching Schedule

14 18th May 2009Payroll Calculation of Gross wages and PAYG deductionsBSBADM308A-1
1525th May 2009Payroll preparation



161st June 2009Payroll preparation, document completion and filing, and payment including deductions




179th June 2009Assessment and review




1816th June 2009Resubmission 

Learning Resources

Prescribed Texts

TAFE Accounting to trial balance 9th Edition,2007,  Mroczkowski, Fleay, Poustie and Yates Thomson



Computer Accounting a systematic approach Version 18 2009, Sutherland Pearson Education Australia


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

Assessment for the Manual payroll component of the course will be a test conducted during week 17 (beginning 9th June 2009)

The Computerised component of this course will be assessed as Task 4 in Set up and operate a computerised accounting system (COSC5939C).  The marks for the two components will be combined to create a total mark for this competency.

Assessment Matrix

ElementManual testComputerised taskResubmissions available
1. Record payroll datayesyesyes
2. Prepare payrollyesyesyes
3. Handle payroll enquiriesyes yes

Course Overview: Access Course Overview