Course Title: Establish and maintain a payroll system

Part B: Course Detail

Teaching Period: Term1 2012

Course Code: ACCT5309C

Course Title: Establish and maintain a payroll system

School: 650T TAFE Business

Campus: City Campus

Program: C4296 - Certificate IV in Accounting

Course Contact : Jenny Wozko

Course Contact Phone: +61 3 99255701

Course Contact Email:jennifer.wotzko@rmit.edu.au


Name and Contact Details of All Other Relevant Staff

Claudio Marasco

+61 3 9925 1651

claudio.marasco@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

Nil.

Course Description

This unit describes the performance outcomes, skills and knowledge required to record and prepare payroll documentation, deal with enquiries in regard to payroll, and process payroll from provided data in manual or computerised payroll systems. This unit has application to a variety of financial services sectors. It is applicable to individuals working within enterprises and job roles subject to licensing, legislative, regulatory or certification requirements, including various aspects of taxation law (including, but not limited to, the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997), other relevant legislation and Goods and Services Tax (GST) rulings. The Tax Practitioner’s Board (TPB) administers specific educational and experience requirements for registration of BAS agents and sets specific assessment requirements that must be met. The varying Commonwealth, State or Territory requirements should be confirmed with the relevant body.

If you are undertaking this course in Melbourne from semester 2, 2012 onwards your teacher will advise you if you require access to a computer for the course. It is recommended that you have access to a mobile computing device to allow greater flexibility in terms of where you can work on campus outside class times.



 


National Codes, Titles, Elements and Performance Criteria

National Element Code & Title:

FNSBKG405A Establish and maintain a payroll system

Element:

1. Record payroll data
2. Payroll preparation
3. Handle payroll enquiries
4. Maintain payroll

Performance Criteria:

1.1 Payroll system is checked and set up if necessary to ensure that employee data is included
1.2 Payroll data is checked and discrepancies are clarified with designated persons
1.3 Employee pay period details, deductions and allowances are entered in payroll system in accordance with source data
1.4 Payment due to individual employees is calculated to reflect standard pay and variations in accordance with employee source data

2.1 Payroll preparation takes place within designated timelines in accordance with organisational policies and procedures
2.3 Total payments for pay period are reconciled, and irregularities are checked and corrected, or referred to designated persons for resolution
2.4 Arrangements for payment are made in accordance with organisational and individual requirements
2.5 Authorisation of payroll and individual pay advice is obtained in accordance with organisational requirements
2.6 Payroll records are produced, checked and stored in accordance with organisational policy and security procedures

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 or knowledge are referred to designated persons for resolution
3.4 Additional information or follow-up action is completed within designated timelines in accordance with organisational policies and procedures

4.1 All information and record keeping relating to the payroll function is maintained in accordance with relevant legislation and regulations
4.2 Month-end and year-end checklists are produced and reconciled to ensure compliance with relevant legislative and management deadlines
4.3 Records and systems are updated in line with salary reviews and other changes in employment status
4.4 Back-up and disaster recovery systems are put in place
4.5 Payroll reports are generated and distributed in line with organisational policy
4.6 Business Activity Statement (BAS) data is extracted and applied in accordance with relevant legislation and regulations



Learning Outcomes



Details of Learning Activities

THIS COURSE IS CO-DELIVERD AS PART OF A CLUSTER WITH ACCT 5307C PERFORM FINANCIAL CALCULATIONS AND BUSM 6232C DESIGN AND PRODUCE BUSINES  DOCUMENTS.  AS A RESULT, THREE COURSE GUIDES WILL BE PREPARED BUT ONLY THE ELEMENTS, PERFORMANCE CRITERIA, CRITICAL ASPECTS, KNOWLEDGE AND SKILLS REQUIREMENT FOR EACH COURSE WILL BE SPECIFIC TO EACH COURSE (GUIDE).  THE REMAINDER OF THE INFORMATION SUCH AS "TEACHING ACTIVITIES", "TEACHING SCHEDULE", "RESOURCES"  AND "ASSESSMENTS TASKS AND ASSESSMENT MATRIX" WILL BE THE SAME ON ALL THREE COURSE GUIDES.

IMPORTANTLY, THE ATTACHED INFORMATION IS CONSISTENT WITH THE UNIT MAPPING DOCUMENT FOR THIS CLUSTER.

Using the textbook and other materials, students will be progressively introduced to establishing and maintaining a payroll system both with MYOB and manually together with performing financial calculations and designing and producing business documents.  The payroll course involves both theory and practical learning activities as well as students enhancing these skills on the MYOB payroll software.  Students will learn to produce documents via Microsoft Excel and Word and using the MYOB software as well as web based systems such as email.  Students will be taught to perform calculations as part of this cluster extensively both manually via in-class exercises and in particular, using Excel where they will be taught many functions from this software package.  We expect you to participate and contribute in all scheduled learning activities

As part of this cluster, in-class activities will account for 96 of the 140 nominal hours allocated to these co-delivered cluster/courses and will include class work on theory, practical and computer work in the computer labs, tests (some which involve a work place simulation) and an assignment.  The remaining 44 hours of self-directed learning will be taken up with work on any activity and the assignment outside scheduled class time. Please note that the format of the classes will be a total of six hours per week incorporating four hours in a computer lab and two hours in a classroom and the learning activities will be covered in these classes.

The Critical Aspects of Evidence, Knowledge and Skills Requirement and Employability Skills specific to this course of study are as follows:

Critical aspects of evidence:

Evidence required to demonstrate competency in this course are:

1. Interpret and apply relevant legislative requirements;

2. Calculate and input data into payroll systems; and

3. Comply with organisational guidelines relating to security and confidentiality of information.

Skills:

Evidence required to demonstrate competency in this course include:

1.  Numeracy skills for calculating gross and net pay, comparing differing rates of pay over a given time span of the same nature, preparing cash analysis sheets and reconciling figures;
2.  IT skills for accessing and using appropriate software such as spreadsheets and databases and using internet information;
3. analysis skills for accessing, interpreting and managing relevant financial data;
4. problem solving skills to for reconciling figures and resolving employee enquiries within scope of own responsibility;
5.  communication skills to:

  o build relationships, determine and confirm work requirements, using questioning and active listening as required
  o liaise with others, share information, listen and understand
  o use language and concepts appropriate to cultural differences

6. organisational skills, including the ability to plan and sequence work;

7. literacy skills to understand the organisation’s financial policies and procedures and legislative procedures, write cheque or salary authorisations, prepare pay advice slips and maintain records; and 
8. self-management skills for complying with ethical, legal and procedural requirements.

Required knowledge:

Evidence required to demonstrate competency in this course includes:

 1. Award and enterprise agreements and relevant industrial instruments;
 2. relevant industry codes of practice;
 3. relevant legislation from all levels of government that affects business operation, especially in regard to:
  o occupational health and safety
  o environmental issues
  o equal opportunity 
  o industrial relations
  o anti-discrimination
  o taxation related to payroll activities;

4. types of manual and computerised payroll systems;

5. organisational policies and procedures; and 
6. structure of authority in organisations.


Teaching Schedule

The total number of scheduled hours of teaching, learning and assessment involved in this course will include all planned activities. This will incorporate face-to-face classes (six hours per week), online learning and other forms of structured teaching and learning. The total scheduled hours includes the amount of effort required to undertake, evaluate and complete all assessment requirements, including observation of work performance, discussions with Teachers and one on one sessions with students.

The nominal hours associated with this cluster are a guide only and represent the total teaching time and student effort required to successfully complete the course. This may include not only scheduled classes but also the amount of effort required to undertake, evaluate and complete all assessment requirements, including any non-classroom activities.

The teaching schedule below incorporates the three clustered or co-delivered

 

Week Week BeginningTopicsAssessment
16/2/2012• Course requirements
• Course support documents
• Blackboard
• Overview of assessment requirements including Recognition of Prior Learning and Credit Transfers
• Grading
• Plagiarism
• Appeals
• Extensions
• Feedback
• Privacy
• Submission requirements
• Resubmission policy
• Where to get support
• Student responsibilities

Introduction to courses. Payroll legislation and regulations & Introduction to Excel and WORD.
“Rates & Figures” from MYOB, Unit 1 MYOB, Unit 2 MYOB. Prepare and complete two documents and GB01C & GB03C to complete.
All exercises in Units 1 & 2 to be completed
213/2/2012Payroll theory and practical exercises (Learning Hub)
Theory of payroll and manual preparation, manual payroll preparation introduced via excel, SS07P & SS08P to complete.
Manual calculations for all aspects of payroll to be completed (as per instructions on Learning Hub). Copy of theory and exercises on Learning Hub to be printed-out by students and brought to class. Students to be instructed on Excel on how to complete a manual payroll register.
320/2/2012Theory Test A1 preparation/revision and conducted in class. Test to be conducted during class.
WP01C to complete.
Theory Test Part A1 – 3 hours – in class. Test to be split over 2 classes (2 hours + 1 hour). Feedback should be received by week 6.
427/2/2012Payroll Command Centre
Unit 3 MYOB. SS04C to complete.
Assignment Part B (manual practical) made available to all students.
All exercises in Unit 3 to be completed.
Work Place Simulation Test (30 mins) to be completed in class. Feedback should be received by week 7.
55/3/2012Theory Test A2 (practical) preparation/revision and conducted in class.
WP05P & WP07P to complete.
Theory Test Practical Part A2 – 2 hours – in class
Feedback should be received by week 8.
612/3/2012Processing Pays
Unit 4 MYOB
All exercises in Unit 4 to be completed
719/3/2012Processing Pays continued
Unit 4 MYOB
All exercises in Unit 4 to be completed
826/3/2012Payment of Deductions Withheld
Unit 5 MYOB
All exercises in Unit 5 to be completed
92/4/2012End of Payroll Year
Unit 6 MYOB
All exercises in Unit 6 to be completed
The Mid-Semester Break is between 5/4/2012 and 11/4/2012
99/4/2012End of Payroll Year
Unit 6 MYOB
All exercises in Unit 6 to be completed
1016/4/2012Setting Up a Payroll Data File
Unit 7 MYOB
All exercises in Unit 7 to be completed
1123/4/2012Payroll Procedures - Legislation
Unit 9 MYOB
All exercises in Unit 9 to be completed
1230/4/2012Employee/Employer Obligations
Unit 10 MYOB
All exercises in Unit 10 to be completed
137/5/2012Timesheets and Other Payroll issues
Unit 11 MYOB & Unit 12 MYOB
All exercises in Units 11 &12 to be completed
1414/5/2012Open Book Test Revision
Revision
Cover topics as per revision
Assignment Part B (practical theory) due 5.00pm, Friday, 18/5/2012. Feedback should be received by week 18.
1521/5/2012Open Book Test
In-class
2 hour test
Open Book Test - 2 hours - in-class. Feedback should be received by week 18.
1628/5/2012Re-assessments if requiredFeedback should be received by week 18.

The detailed content of each topic is contained in the "Table of Contents" of the text book or will be given to you by your Teacher. Your Teacher will discuss this with you during week 1 of classes.

The above schedule and assessments are subject to change at the Co-ordinator’s discretion.

All students are to be available in week 17 (4 – 8/6/2012) should they require any re-assessments. Week 18 is for finalisation of results.


Learning Resources

Prescribed Texts

"A Step by Step Approach to ESTABLISH AND MAINTAIN A PAYROLL SYSTEM". MYOB AccountRight Plus v19 Author: Marion Brown Publisher: Software Publications

9781921885532


References


Other Resources

All other resources for in-class activities and learning will be provided by your Teacher.


Overview of Assessment

Assessment may incorporate a variety of methods including technical requirements documentation, homework, assignments, group and/or individual projects, in class exercises, written and practical tests, problem solving exercises, presentations, direct observation of actual and simulated work practice, presentation of a portfolio of evidence which may comprise documents, and/or photographs and/or video and audio files, review of products produced through work-based or course activities.

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. Students will be provided with feedback throughout the course to check their progress.
 


Assessment Tasks

Overview of Assessment:

To be deemed competent, students must demonstrate an understanding of all elements of the three competencies/cluster. Assessment methods have been designed to measure achievement of each competency in a flexible manner over multiple 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:

To be deemed competent in this cluster, the participant will be required to demonstrate all indicators which are shown in the Unit Mapping Document, the Graded Assessment Evidence Sheet and the Graded Assessment Grading Sheet. The indicators described above are detailed within this document. 

The following range of assessment methods will be used to assess practical skills and knowledge as part of this cluster:

1. Evaluating an integrated activity which combines the elements of competency for the unit or a cluster of related units of competency;

2. oral or written questioning on underpinning knowledge and skills which may include formal examinations;

3. setting a workplace simulation or scenario;

4. evaluating samples of work;

5. accessing  and evaluating third party reports;

6. direct questioning combined with review of evidence;

7. review of final printed documents;

8. demonstration of techniques; and

9. oral or written questioning to assess knowledge of software applications.

Assessment Tasks

You are required to complete 5 assessment tasks which you must successfully complete to be deemed competent in this cluster.  The 5 assessment tasks are as follows:

1. Work Place Simualtion Test (Week 4) 30 minute test

To be deemed competent in this assessment task you must correctly answer the payroll enquiry and all calculations to be correctly and accurately answered.  You must also show an understanding of the performance criteria 1.1-1.4, 2.1-2.6, 3.1-3.4 and 4.1-4.6 in regard to FNSBKG405A Establish and maintain a payroll system,  the performance criteria 1.1-1.4, 2.1-2.3 and 3.1-3.3 in regard to FNSACC303A Perform financial calculations and the performance criteria 1.1-1.4, 2.1-2.4, 3.1-3.4 and 4.1-4.4 in regard to BSBITU306A Design and produce business documents.

2. Open Book Test (week 15) 2 hour test

To be deemed competent in this assessment task, one employee’s pay must be correctly calculated.  You must also show an understanding of the performance criteria 1.1-1.4, 2.1-2.6, 3.1-3.4 and 4.1-4.6 in regard to FNSBKG405A Establish and maintain a payroll system, the performance criteria 1.1-1.4, 2.1-2.3 and 3.1-3.3 in regard to FNSACC303A Perform financial calculations and the performance criteria 1.1-1.4, 2.1-2.4, 3.1-3.4 and 4.1-4.4 in regard to BSBITU306A Design and produce business documents.

3. Theory Assessment Part A1 Tasks 1-4 (week 3) 3 hour test

To be deemed competent in this assessment, a minimum of 2 tasks are required to be completed correctly.  You must also show an understanding of the performance criteria 2.2, 3.1-3.2 and 4.1 & 4.6 in regard to FNSBKG405A Establish and maintain a payroll system, the performance criteria 1.1-1.2 in regard to FNSACC303A Perform financial calculations.

4. Theory Assessment (Practical) Part A2 Tasks 5-9 (week 5) 2 hour test

To be deemed competent in this assessment , task 5 and 6 or 7 and 8 are to be completed correctly.  You must also show an understanding of the performance criteria 1.1-1.4, 2.1-2.6, 3.1-3.4 and 4.1-4.6 in regard to FNSBKG405A Establish and maintain a payroll system, the performance criteria 1.1-1.4, 2.1-2.3 and 3.1-3.3 in regard to FNSACC303A Perform financial calculations.

5. Individual Assignment (Available in week 4 to all students and due week 14 at 5.00pm Friday, 18/5/2012)

To be deemed competent in this assessment task, the payroll details of one employee is to be completed correctly.  You must also show an understanding of the performance criteria 1.1-1.4, 2.1-2.6, 3.1-3.4 and 4.1-4.6 in regard to FNSBKG405A Establish and maintain a payroll system, the performance criteria 1.1-1.4, 2.1-2.3 and 3.1-3.3 in regard to FNSACC303A Perform financial calculations and the performance criteria 1.1-1.4, 2.1-2.4, 3.1-3.4 and 4.1-4.4 in regard to BSBITU306A Design and produce business documents.


Assessment Matrix

Submission Requirements

Assessment tasks such as tests will be completed in class during your normal weekly scheduled classes.  The assignment is to be submitted as per your Teacher’s instruction and RMIT policy.

You should:

• Ensure that you submit assessments on or before the due date. If your performance in the assessment is affected by unexpected circumstances, you should consider applying for Special Consideration. Information on the process and application forms is available at http://rmit.edu.au/browse;ID=ls0ydfokry9rz website.
• Always retain a copy of your assessment tasks (hard copy and soft copy).
• 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 work for assessment 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, Claudio Marasco, Assignment, ACCT 5309C Establish and maintain a payroll system, Page 1 of 10.


Marking Guide (competency): 

Vocational Education and Training (VET) is based on current industry needs and the focus on preparing you for the workplace. Because VET courses are informed by practical application of knowledge and skills, they are based on a system known as ‘competency based training’ (CBT). So when you are assessed in VET it is about whether you are competent to do the job, as well as having a firm grasp on the knowledge and skills required to do that job, as opposed to traditional curriculum based education settings that are often based on knowledge retention.

You need to demonstrate you are competent in each element of the unit of competency you are studying.

You will receive feedback on each assessment task that will inform you whether you are competent or not and how well you are performing. Once competent in all elements of the unit you receive a competency grading.

Please refer to the Final Grades table below.

Marking Guide (Grading)

After achieving competency we then grade your performance in the unit; this gives you the opportunity to have the level of your performance formally recognized against industry standards and employability skills.

The grading is according to the following criteria:

1. LEVEL OF INDEPENDENCE, INITIATIVE, ENTERPRISE AND PERFORMANCE OF WORK TASK

We are looking for a high level of ability to complete all tasks independently as per the specifications as well as demonstrating a high level of initiative in your approach to establishing an maintaining a payroll system, performing financial calculations and designing and producing business documents. 

2. DEMONSTRATED BREADTH OF UNDERPINNING KNOWLEDGE AND A WILLINGNESS TO CONTINUE LEARNING

We are looking for depth of understanding of the key concepts and knowledge required in establishing an maintaining a payroll system, performing financial calculations and designing and producing business documents.  You should be able to demonstrate a thorough understanding of all applicable performance criteria in all the assessment tasks.

3. TECHNIQUES & PROCESSES, TECHNOLOGY SKILLS AND PROBLEM SOLVING

We are looking for appropriate use of technology to assist in presenting all tasks clearly and suitable for the intended audience. You also need to show an understanding of the kinds of problems that can arise in establishing an maintaining a payroll system, performing financial calculations and designing and producing business documents and how these might be addressed.

4. WORK ORGANISATION, PLANNING AND SELF MANAGEMENT

We expect to see students organise and plan their work schedule effectively and be able to self manage them time both in-class and when undertaking self-directed learning.  We also expect the timely completion and submission of all required assessment tasks.

5. COMMUNICATION, PEOPLE NETWORKING, LANGUAGE AND INTERPERSONAL SKILLS AND TEAMWORK

We expect to see contributions to relevant discussions during scheduled sessions. In addition your tasks should demonstrate a very good understanding of the elements of establishing an maintaining a payroll system, performing financial calculations and designing and producing business documents.


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

Further information regarding the application of the grading criteria will be provided by your teacher.

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