Course Title: Establish and maintain a payroll system

Part B: Course Detail

Teaching Period: Term1 2015

Course Code: ACCT5309C

Course Title: Establish and maintain a payroll system

School: 650T Vocational Business Education

Campus: City Campus

Program: C4324 - Certificate IV in Accounting

Course Contact : Claude Marasco

Course Contact Phone: +61 3 9925 1651

Course Contact Email:claudio.marasco@rmit.edu.au


Name and Contact Details of All Other Relevant Staff

Erica Brooks-Brown

Erica.brooks-brown@rmit.edu.au

Linda Boyce

linda.boyce@rmit.edu.au


Bruce Phillips

bruce.phillips@rmit.edu.au


Anjella Davydov

anjella.davydov@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

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.
 


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
2.2. Employee entitlements are calculated, recorded and reconciled in accordance with legislative requirements
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

In this clustered/co-delivered, holistic course comprising three units and using the textbooks and other materials, students will be progressively introduced to establishing and maintaining a payroll system, both manual and electronic together with taxation specifically in regard to general business taxation requirements and indirect taxation such as IAS and BAS, incorporating GST. With respect to the full-time students, in-class work will account for 48 of the total nominal hours of 120 for the three co-delivered courses and in-class work will include a range of self-paced and collaborative learning activities such as class discussion, completion and review of set exercises and work (portfolio of evidence), and tests and an assignment in which parts involve a simulated/real workplace environment. The hours of self-directed/self-paced learning by full-time students (72 of the 120 total nominal hours) will be taken up with reading, research, set work on exercises (portfolio of evidence) and the completion of an assignment outside scheduled class time. Please note that the format of the full-time classes will in total, three hours per week over 16 weeks.

With respect to the flexed students, in-class work will account for 27 of the total nominal hours of 120 for the three co-delivered courses and in-class work will include a range of self-paced and collaborative learning activities such as class discussion, completion and review of set exercises and work (portfolio of evidence), and tests and an assignment in which parts involve a simulated/real workplace environment. The hours of self-directed/self-paced learning by flexed students (93 of the 120 total nominal hours) will be taken up with reading, research, set work on exercises (portfolio of evidence) and the completion of an assignment outside scheduled class time. The schedule for Flexed students will comprise 9 by 2-hourly classes each fortnight (weeks 1, 3, 5, 7, 9, 11, 13 ,15 and 16 ) with two, 1-hourly collaborate sessions, scheduled for weeks 10 and 12. With respect to the online collaborate sessions, Flexed students must ensure that they have Java Script installed on their computers (can be installed from https://java.com/en/download/index.jsp) and a headset with microphone.

It is expected that both full-time and flexed students participate and contribute in all scheduled learning activities.
 


Teaching Schedule

The nominal hours associated with this 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 is representative of all students.<o:p></o:p>

Please note that this course is clustered/co-delivered holistically as a group of three courses those being, ACCT 5305C - Carry out business activity and instalment activity statements tasks, ACCT 5308C - Process business tax requirements and ACCT 5309C - Establish and maintain a payroll system. As a result, other than the elements and the critical aspects specific to this course, the three course guides will depict the same information.

 

<o:p></o:p>

Induction Session for both full-time and Flexed students
Prior to training commencement a program level induction session will be conducted that comprises the following:


Program overview and requirements
• MyRMIT/Blackboard
• Overview of assessment requirements
• Pre-Training Review including:
o Recognition of Prior Learning and Credit Transfers
o Assessment of current skills and knowledge
• Competency/Grading Criteria
• Plagiarism
• Appeals
• Extensions
• Feedback
• Privacy
• Submission requirements
• Resubmission policy
• Where to get support
• Student responsibilities.

 

Full-time delivery schedule

 

WeekWeek CommencingTopicsActivities and AssessmentSelf-Learning Activities
1 9/2/2015

Introduction to the Course including:
• Course requirements
• Course support documents
• Course Blackboard access
• Accuracy of enrolment
• Assessment requirements/Cover Sheets
• Reminder re Plagiarism
• Reminder re Appeals
• Extensions/Resubmissions
• Feedback in this course
• Reminder re submission requirements
• Getting help.

Introduction to Business Taxation
• Employing staff, other

Income Tax

• the taxation process
• Assessable income, deductions, work-related expenses, tax offsets, tax rates, medicare levy, calculations

 

 

 

 

 

Assignment 1 (Theory on payroll, BAS and GST) to be made available on Blackboard

Activities and exercises from Blackboard and texts 

Evidence portfolio to be sighted by teacher

Reading and completion of exercises as prescribed by teacher
2 16/2/2015

Income Tax (continued)

• the taxation process
• Assessable income, deductions, work-related expenses, tax offsets, tax rates, medicare levy, calculations 

Activities and exercises from Blackboard and texts

Evidence portfolio to be sighted by teacher

Reading and completion of exercises as prescribed by teacher
3 23/2/2015Fringe Benefits Tax

• Definitions, rates categories, assessment, other, calculations


Superannuation Guarantee Levy (SGC)

• Purpose, entitlements, choice, exemptions, charges, calculations

Evidence portfolio to be sighted by teacher

 Activities and exercises from Blackboard and texts

Reading and completion of exercises as prescribed by teacher
4 2/3/2015

Payroll Tax

• Registration, definitions, payments, exemptions, assessments, calculations

Stamp Duty

• Defintion, types, exemptions, calculations
 

Land Tax

• Definition, taxable value and indexation, liabilities, exemptions, calculations

Activities and exercises from Blackboard and texts

Evidence portfolio to be sighted by teacher

Reading and completion of exercises as prescribed by teacher
5 9/3/2015Setting up a Small Business
• Identifying different forms of business ownership
• Identifying the basic duties and responsibilities of a bookkeeper and an accountant
• Understanding the process of registering a business name, obtaining an Australian Business Number (ABN) and registration requirements for GST

On-line Multiple Choice Test (Questionnaire) 1 - Process Business Tax Requirements

Evidence portfolio to be sighted by teacher

Activities and exercises from Blackboard and texts

Reading and completion of exercises as prescribed by teacher

6 16/3/2015Introduction to the Role of the Bookkeeper
• Identifying the difference between a bookkeeper and a BAS Agent
• Understanding the legislation relating to BAS Services and the registration and regulation requirements of becoming a BAS Agent
• Identify the Code of Professional Conduct for bookkeepers
• Understanding the Professional Indemnity Insurance regulations for a BAS agent in the provision of a BAS service
 

Activities and exercises from Blackboard and texts

Evidence portfolio to be sighted by teacher

Reading and completion of exercises as prescribed by teacher
 
7 23/3/2015Payroll Policy and Procedures
• Understand an employer’s obligation for registering for PAYG withholding tax and ATO reporting requirements
• Identifying the documentation and information required to calculate an employee’s weekly pay
• Understanding of an employee’s entitlements under appropriate Award conditions
 

 

Activities and exercises from Blackboard and texts

Evidence portfolio to be sighted by teacher

Reading and completion of exercises as prescribed by teacher
 
8 30/3/2015Processing Payroll
• establishing a manual payroll system
• manually processing employees’ weekly pays
• preparing payroll reports
• ensuring compliance with payroll legislation
• maintaining a manual payroll system
• managing payroll inquiries
 

Activities and exercises from Blackboard and texts

Evidence portfolio to be sighted by teacher

Reading and completion of exercises as prescribed by teacher
 
9 13/4/2015Processing Payroll using MYOB
• Setting up an employee in MYOB
• Creating a Payroll Category
• Processing the Payroll using MYOB
• Reconciling the Payroll
 

 

Activities and exercises from Blackboard and texts

Evidence portfolio to be sighted by teacher

Reading and completion of exercises as prescribed by teacher
 
10 20/4/2015Gathering BAS Information
• Completing a quarterly BAS PAYG withholding summary
• Completing an end-of-year PAYG Payment Summary for your employees
• Understanding the calculation of PAYG Income Tax Instalments
• Understanding the timing of PAYG Instalments
• Understanding the types of variations allowed for PAYG Instalments
 

Activities and exercises from Blackboard and texts

Evidence portfolio to be sighted by teacher

Reading and completion of exercises as prescribed by teacher
 
11 27/4/2015GST and the BAS Statement
• Understanding of Goods and Services Tax (GST) as it relates to BAS
• Understanding who pays the GST
• Understanding the registration requirements of GST
• Completing a compliant Tax Invoice
• Understanding the methods used for calculating GST Liability.
• Understanding the difference between the Cash and Non Cash (Accruals) method for GST calculation
• Completing the GST summary of the BAS Statement
 

Activities and exercises from Blackboard and texts

Evidence portfolio to be sighted by teacher

Assignment 1 (Theory on Payroll, BAS and GST) to be submitted on Blackboard

Reading and completion of exercises as prescribed by teacher
 
12 4/5/2015Lodging the BAS Statement
• Completing the sections of the quarterly BAS Statement
• Understanding the BAS Lodgement schedule and penalties for non compliance

Other Reporting Requirements
• Luxury Car Tax
• Fuel Tax Credits
• Wine Equalisation Tax
• Fringe Benefits Tax 

Activities and exercises from Blackboard and texts 

Evidence portfolio to be sighted by teacher

Reading and completion of exercises as prescribed by teacher
 
13 11/5/2015In-Class Practical Assessment Part B Practise Test

Activities and exercises from Blackboard and texts

Evidence portfolio to be sighted by teacher 

In-Class Practical Assessment Part B Practise Test

Reading and completion of exercises as prescribed by teacher
 
14 18/5/2015

Test Part A in-class

In-Class Practical Assessment Part B Practise Test

On-line Multiple Choice/True or False Test (Questionnaire) 2 - BAS and GST

In-class Practical Assessment Part A - Payroll, MYOB and GST and BAS

In-Class Practical Assessment Part B Practise Test

Evidence portfolio to be sighted by teacher

Reading and completion of exercises as prescribed by teacher
 
15 25/5/2015Test Part B in-class

 

In-class Practical Assessment Part B - Payroll, MYOB and GST and BAS

Final week for Evidence portfolio to be sighted by teacher

Reading and completion of exercises as prescribed by teacher
 
16 1/6/2015

Re-submissions/Re-assessments

Re-submissions/Re-assessments

 

 

Please note:


1. The mid-semester break is from 2/4/2015 to 10/2/2015 for all students.


2. The teaching schedule is subject to change at the teacher’s discretion. Notification of changes can be made directly in class by the teacher, emailed to each student or via an announcement placed on the Blackboard.
 

 

 Flexed Delivery Schedule

 

 

WeekWeek CommencingTopicsActivities and AssessmentSelf-Learning Activities
19/2/2015

Introduction to the Course including:
• Course requirements
• Course support documents
• Course Blackboard access
• Accuracy of enrolment
• Assessment requirements/Cover Sheets
• Reminder re Plagiarism
• Reminder re Appeals
• Extensions/Resubmissions
• Feedback in this course
• Reminder re submission requirements
• Getting help.
 

Introduction to Business Taxation
• Employing staff, other

Income Tax

• the taxation process
• Assessable income, deductions, work-related expenses, tax offsets, tax rates, medicare levy, calculations

Fringe Benefits Tax
• Definitions, rates categories, assessment, other, calculations

Superannuation Guarantee Levy (SGC)

• Purpose, entitlements, choice, exemptions, charges, calculations

Payroll Tax

• Registration, definitions, payments, exemptions, assessments, calculations

Stamp Duty

• Defintion, types, exemptions, calculations
 

Land Tax

• Definition, taxable value and indexation, liabilities, exemptions, calculations
 

Activities and exercises from Blackboard and texts

Assignment 1 (Theory on payroll, BAS and GST) to be made available on Blackboard
 

Evidence portfolio exercises as prescribed by teacher from textbooks and or blackboard textbook

Reading and completion of exercises as prescribed by teacher

323/2/2015

Setting up a Small Business
• Identifying different forms of business ownership
• Identifying the basic duties and responsibilities of a bookkeeper and an accountant
• Understanding the process of registering a business name, obtaining an Australian Business Number (ABN) and registration requirements for GST

Introduction to the Role of the Bookkeeper
• Identifying the difference between a bookkeeper and a BAS Agent
• Understanding the legislation relating to BAS Services and the registration and regulation requirements of becoming a BAS Agent
• Identify the Code of Professional Conduct for bookkeepers
• Understanding the Professional Indemnity Insurance regulations for a BAS agent in the provision of a BAS service

Evidence portfolio to be sighted by teacher

Activities and exercises from Blackboard and texts

 

Reading and completion of exercises as prescribed by teacher

Evidence portfolio exercises as prescribed by teacher from textbooks and or blackboard textbook

59/3/2015


Payroll Policy and Procedures
• Understand an employer’s obligation for registering for PAYG withholding tax and ATO reporting requirements
• Identifying the documentation and information required to calculate an employee’s weekly pay
• Understanding of an employee’s entitlements under appropriate Award conditions

Processing Payroll
• establishing a manual payroll system
• manually processing employees’ weekly pays
• preparing payroll reports
• ensuring compliance with payroll legislation
• maintaining a manual payroll system
• managing payroll inquiries

Evidence portfolio to be sighted by teacher

Activities and exercises from Blackboard and texts
 


On-line Multiple Choice Test (Questionnaire) 1 - Process Business Tax Requirements


 

 

Reading and completion of exercises as prescribed by teacher

Evidence portfolio exercises as prescribed by teacher from textbooks and or blackboard textbook
 

7

23/3/2015

 

Processing Payroll using MYOB
• Setting up an employee in MYOB
• Creating a Payroll Category
• Processing the Payroll using MYOB
• Reconciling the Payroll

Activities and exercises from Blackboard and texts

Evidence portfolio to be sighted by teacher

Reading and completion of exercises as prescribed by teacher

Evidence portfolio exercises as prescribed by teacher from textbooks and or blackboard textbook

 

913/4/2015

Gathering BAS Information
• Completing a quarterly BAS PAYG withholding summary
• Completing an end-of-year PAYG Payment Summary for your employees
• Understanding the calculation of PAYG Income Tax Instalments
• Understanding the timing of PAYG Instalments
• Understanding the types of variations allowed for PAYG Instalments

Activities and exercises from Blackboard and texts


Evidence portfolio to be sighted by teacher
 

Reading and completion of exercises as prescribed by teacher

Evidence portfolio exercises as prescribed by teacher from textbooks and or blackboard textbook
 

11

27/4/2015

 

GST and the BAS Statement
• Understanding of Goods and Services Tax (GST) as it relates to BAS
• Understanding who pays the GST
• Understanding the registration requirements of GST
• Completing a compliant Tax Invoice
• Understanding the methods used for calculating GST Liability.
• Understanding the difference between the Cash and Non Cash (Accruals) method for GST calculation
• Completing the GST summary of the BAS Statement
 

Lodging the BAS Statement
• Completing the sections of the quarterly BAS Statement
• Understanding the BAS Lodgement schedule and penalties for non compliance

Other Reporting Requirements
• Luxury Car Tax
• Fuel Tax Credits
• Wine Equalisation Tax
• Fringe Benefits Tax

In-Class Practical Assessment Part B Practise Test

Activities and exercises from Blackboard and texts

Evidence portfolio to be sighted by teacher

Assignment 1 (Theory on Payroll, BAS and GST) to be submitted on Blackboard

Reading and completion of exercises as prescribed by teacher

Evidence portfolio exercises as prescribed by teacher from textbooks and or blackboard textbook

 

1311/5/2015In-Class Practical Assessment Part B Practise TestActivities and exercises from Blackboard and texts

Evidence portfolio to be sighted by teacher
 

On-line Multiple Choice/True or False Test (Questionnaire) 2 - BAS and GST - to be completed in week 14

Evidence portfolio exercises as prescribed by teacher from textbooks and or blackboard textbook

Reading and completion of exercises as prescribed by teacher

15

25/5/2015

 

Test Part A In-Class

 

In-class Practical Assessment Part A - Payroll, MYOB and GST and BAS

Final week for Evidence portfolio to be sighted by teacher

Reading and completion of exercises as prescribed by teacher

Evidence portfolio exercises as prescribed by teacher from textbooks and or blackboard textbook

 

161/6/2015


Test Part B In-Class

Re-submissions/Re-assessments

In-class Practical Assessment Part B - Payroll, MYOB and GST and BAS

Re-submissions/Re-assessments

 

 

Please note:

1. The mid-semester break is from 2/4/2015 to 10/2/2015 for all students.

2. The teaching schedule is subject to change at the teacher’s discretion. Notification of changes can be made directly in class by the teacher, emailed to each student or via an announcement placed on the Blackboard.


Learning Resources

Prescribed Texts

1. Process Business Tax Requirements, Charles and Deaner, 11th edition, Learnnowbiz.

9781921579356

2. Carry out business activity and instalment activity statement tasks, 6th edition, Charles and Deaner, learnnowbiz.

9781921579561


References

MYOB Accounting plus: version 19.7 by Doug Gourlay and David Flanders.

9780170245449


Other Resources

Please note that the MYOB text book above is the prescribed text for another course(s) that you will undertake but will also be used for these co-delivered courses.

Other materials will be placed on the Blackboard and will be used when directed so 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

Students must demonstrate an understanding of all elements of competency to be deemed competent and will be required to demonstrate all of the indicators which are shown in the Unit Mapping Document, the Graded Assessment Matrix for each assessment and the Graded Assessment Grading Sheet.
These indicators are detailed further in this document.

The following range of assessment methods will be used to assess practical skills and knowledge:
1. evaluating an integrated activity which combines the elements of the competency for the course – via all assessments and the portfolio of evidence;
2. verbal or written questioning on underpinning knowledge and skills – via all assessments and the portfolio of evidence;
3. setting and reviewing workplace projects and business simulations – via all assessments and the portfolio of evidence;
4. evaluating samples of work - via all assessments and the portfolio of evidence; and
5. accessing and validating third party reports - via all assessments and the portfolio of evidence.
 

Critical aspects of Assessments:

Evidence of the following is also essential:

• interpret and apply relevant legislative requirements
• calculate and input data into payroll systems
• comply with organisational guidelines relating to security and confidentiality of information.


Assessment tasks:

Assessment will be undertaken both outside and within the classroom via completion of a Portfolio of exercises/questions, one (1) Assignment, an In-Class Practical Assessment(s) and two (2) on-line tests. You are required to complete all the assessment tasks which you must successfully complete to be deemed competent in this course. The assessment tasks are as follows:

1. Completion of an Evidence of Portfolio

The portfolio of evidence will be structured by incorporating short answers or practical calculations specific to Payroll and Taxation. The questions will be set from the two prescribed text books from which two questions will be set each week from weeks 1-15.  Students will work on these progressively throughout the semester but all the 30 questions must be completed and checked by your teacher by the end of week 15.  Importantly, the portfolio of evidence must be completed by all students and regardless that this is not counted as a formal assessment, successful completion is still required for a student to be deemed competent in this course(s).  The questions will be placed on the Blackboard.

2. On-Line Multiple Choice Questionnaire

The on-line questionnaire consists of 20 questions relating to the Process Business Tax Requirements course which will be taught and completed in weeks 1-4.  The assessment will be conducted and completed in week 5.  As this assessment is competency based, then a competent (CA) grade must be achieved for this assessment.

3. Assignment 1 - Theory

The assignment will be structured by incorporating short-answer questions relating to, various appropriate legislation. As this assignment is a competency based assessment then a competent (CA) grade must be achieved for this assessment. This assignment will be made available on the Blackboard and is due for submission via the RMIT Blackboard by the end of week 11.

4. In-Class Practical Assessment

This assessment involves setting-up an employee, processing a payroll and producing end of financial year PAYG Payments Summaries using MYOB. It also involves the setting up of new accounts in MYOB, the processing of transactions via Sales, Purchases and the Banking functions and the producing of an Instalment Activity Statement and a Business Activity Statement using MYOB Baslink and MYOB reports. As this test is a competency based assessment then a competent (CA) grade must be achieved for this assessment.  This assessment will be conducted over two parts in weeks 14 (Part A Theory) and 15 (Part B Practical) for the full-time students and in weeks 15 (Part A Theory) and 16 (Part B Practical) for the Flexed students.

5. On-Line Multiple Choice/True or False Questionnaire

This on-line questionnaire consists of 20 questions relating to the obligations of a BAS Agent under the Tax Agent Services Act 2009 including the required TPB registration of a BAS Agent, questions relating to GST classifications, terminology, BAS lodgement timings, other reporting requirements and adjustments. As this assessment is competency based, then a competent (CA) grade must be achieved for this assessment. This assessment will be conducted in week 14.
 



 


Assessment Matrix

To be deemed competent students must demonstrate an understanding of all elements of a competency.  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.

All competency based assessments for this course must be completed to achieve competency, a CA.  Each assessment task will also carry a numerical weighting to be used for grading purposes. The grade applied to this weighting will only be awarded if a CA has been achieved in all compulsory assessment tasks.

If a student has been marked NYC (Not Yet Competent) in any of the assessment task(s), the weighting will carry no value until the student has obtained CA. If a CA is achieved on re-assessment then only a competent – enterprise will be granted for that assessment.  One Re-assessment will only be granted to students who were either unsuccessful in the first attempt or have an approved special consideration application.

To be deemed competent in this course(s), the participant will be required to demonstrate all indicators which are shown in the Marking Guide/Assessment Matrix for each assessment and the Graded Assessment Grading Sheet. The indicators described above are detailed further in this document together with the assessments.
 

Marking Guide and Assessment Matrix (competency) for each assessment:

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. The marking guides or assessment matrix for each assessment together with the assessment will be discussed in class by your teacher at the beginning of the semester and prior to the assessment taking place. Each student will also receive this document completed by the teacher a the feedback with regard to performance in each assessment. Feedback is incorporated in the assessment matrix which each student will be given before each assessment. This will be completed by the teacher who will then go over this document and the feedback with each student individually. The assessment matrix documents are attached to each assessment.

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 study and work.

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 both Payroll and Taxation. You should be able to demonstrate a thorough understanding of all applicable Payroll and Taxation procedures 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 Payroll and Taxation procedures and how these might be addressed.

4. WORK ORGANISATION, PLANNING AND SELF MANAGEMENT

We expect to see all students working effectively and efficiently. We also expect timely completion and submission of all required assessment tasks.


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

We expect to see a contribution by all students towards their classmates and Teacher via interaction in the classroom. Your tasks should demonstrate a very good understanding of strategies for a collaborative approach to your work as a group within the classroom involving both students and Teacher.


Final Grades Table:

CHDCompetent with High Distinction
CDICompetent with Distinction
CCCompetent with Credit
CAGCompetency Achieved – Graded
NYCNot Yet Competent
 
DNSDid Not Submit for assessment
 

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

Other Information

Assessment tasks will all be submitted to your teacher in class and the case study must include a signed cover sheet.

Late Submission Procedures:
You are required to submit assessment items and/or ensure performance based assessment is completed by the due dates.
If you are prevented from submitting an assessment item on time, by circumstances outside your control, you may apply in advance to your teacher for an extension to the due date of up to seven calendar days.
More Information: http://www.rmit.edu.au/students/assessment/extension
Form to use: http://mams.rmit.edu.au/seca86tti4g4z.pdf
Where an extension of greater than seven days is needed, you must apply for special consideration. Applications for special consideration must be submitted no later than two working days after the assessment task deadline or scheduled examination.
More Information: http://www.rmit.edu.au/browse;ID=g43abm17hc9w
Form to use: http://mams.rmit.edu.au/8a5dgcaqvaes1.pdf

Resubmissions (VET Programs):
If you are found to be Not Yet Competent in a Course Assessment Task you will be allowed one resubmission only. Your teacher will provide feedback regarding what you need to do to improve and will set a new deadline for the resubmission. The highest grade you will receive if your resubmission is successful is “CAG”.
If you are still not meeting the assessment requirements you must apply to your Program Manager in writing outlining the steps you will take to demonstrate competence in your course. Your submission will be considered by the Program Team and you will be advised of the outcome as soon as possible.

Adjustments to Assessment:
In certain circumstances students may be eligible for an assessment adjustment. For more information about the circumstances under which the assessment arrangements might be granted please access the following website:
More Information: http://rmit.edu.au/browse;ID=7usdbki1fjf31

 

Submission requirements:

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 from the Student forms website.
• 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, Julie Macpherson, 324567, Task 2, OHS2345C Ensure safe workplace, Page 1 of 10.
 

Course Overview: Access Course Overview