Course Title: Manage payroll

Part B: Course Detail

Teaching Period: Term1 2016

Course Code: ACCT5368C

Course Title: Manage payroll

School: 650T Vocational Business Education

Campus: City Campus

Program: C5339 - Diploma of Business Administration

Course Contact : Sylvia Baroutis

Course Contact Phone: +61 3 9925 5469

Course Contact

Name and Contact Details of All Other Relevant Staff

Helen Mustafa

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 describes the skills and knowledge required to establish and monitor security procedures for managing organisational payroll services and to calculate and process salary payments, group taxation and related payments.

It applies to individuals, employed in a range of work environments, who are required to establish and work with payroll systems and may have responsibility for managing payroll systems and calculations.

National Codes, Titles, Elements and Performance Criteria

National Element Code & Title:

BSBFIM502 Manage payroll


1 Establish procedures for management of payroll

Performance Criteria:

1.1 Establish procedures that ensure the confidentiality and security of payroll information

1.2 Ensure procedures guarantee substantiation of claims for allowances

1.3 Establish control measures to safeguard organisation’s financial resources in accordance with legislative and organisational requirements

1.4 Establish systems to ensure statutory obligations are met and records are kept for the period determined by government legislation


2 Prepare payroll data

Performance Criteria:

2.1 Use nominated industrial awards, contracts and government legislation to calculate gross pay and annual salaries

2.2 Calculate statutory and voluntary deductions using government and employee documentation

2.3 Provide payroll data to payroll processor for calculation within designated timelines


3 Authorise payment of salaries

Performance Criteria:

3.1 Check payroll, and authorise salaries and wages for payment in accordance with organisational policy and procedures

3.2 Reconcile salaries, wages and deductions in accordance with organisational policy and procedures

3.3 Deal with salary, wage and related enquiries in accordance with organisational policy and procedures


4 Administer salary records

Performance Criteria:

4.1 Process declaration forms for new and existing employees in accordance with Australian Taxation Office requirements

4.2 Forward periodic deductions to nominated creditors within designated timelines

4.3 Prepare and dispatch payments to government authorities accurately and in accordance with relevant government legislation

4.4 Calculate and transcribe group tax amounts and make payments in accordance with taxation procedures

4.5 Prepare and reconcile employee group certificate amounts from salary records

Learning Outcomes

Details of Learning Activities

Learning activities will include class and group discussions, exercises and ’hands-on’ computer activities in relation to MYOB and payroll management.

Induction Session
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

Teaching Schedule

Week No and




08 February



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 course content
Payroll legislation and requirements
Underpinning knowledge
Class discussion
Student textbook
(Payroll Accounting including using MYOB Payroll 7th Edition)

Induction Session
Prior to training commencement a program level induction session will be conducted.


15 February


Payroll System
Payroll Procedures
Class discussion
Activity - Chapter 1 - Student textbook


22 February


Payroll Calculation
Class discussion
Activity - Chapter 2 - Student textbook


29 February


Processing Payroll
Class discussion
Activity - Chapter 3 - Student textbook


07 March


Entitlements and Reporting Procedures
Class discussion
Activity - Chapter 4 - Student textbook


14 March


Simulation Exercise
Class discussion
Activity - Student textbook

 Assessment 1 - Portfolio of Evidence due


21 March

(Split week)

Simulation Exercise

Activity - Student textbook



Mid semester break - 24 March - 30 March 2015           



21 March

Simulation Exercise

Activity - Student textbook



04 April

 Setting Up MYOB and File Management
Class discussion
Activity - Chapter 5 Student textbook



11 April

Preparing Payroll

Class discussion
Activity - Chapter 6 Student textbook



18 April


Establishing and Maintaining the System
Class discussion
Activity - Chapter 7 Student textbook




25 April

Month-End and Year-End Procedures

MYOB Practice Exercise




02 May


MYOB Assessment Revision

Assessment 2 - Take Home Assignment due- MYOB


09 May


Practical placement (TO BE CONFIRMED)


16 May


Practical Placement (TO BE CONFIRMED) 


23 May


Applying your skills/knowledgeAssessment 3 - In class supervised assessment - MYOB


30 May


Interviews/Re-submissions if required 





Learning Resources

Prescribed Texts

Payroll Accounting including using MYOB Payroll 7th Edition, Anne Collins and Greg Pazmandy, Better Teams Publication                   



Other Resources

RMIT Library

myRMIT Studies

Overview of Assessment

In order to achieve competency in this unit, you must provide:

Performance Evidence

 Evidence of the ability to:    

  • document steps undertaken to establish payroll system
  • use data and calculations to reconcile salaries, wages and deductions in accordance with all legislative and organisational requirements
  • create accurate payroll management records.     

Knowledge Evidence

To complete the unit requirements safely and effectively, you must:

  • explain key provisions of relevant legislation, standards, regulations and codes of practice that may affect aspects of payroll operations
  • outline organisational policies and procedures across the full range of tasks for the required payroll processes. 

Assessment Conditions

Assessment must be conducted in a safe environment where evidence gathered demonstrates consistent performance of typical activities experienced in the financial management field of work and include access to:

  • office equipment and resources
  • workplace policies and procedures
  • samples of financial data
  • business technology
  • payroll system
  • case studies and, where available, real situations.


Feedback will be provided throughout the semester in class and/or online discussions.  You are encouraged to ask and answer questions during class time and online sessions so that you can obtain feedback on your understanding of the concepts and issues being discussed. Finally, you can email or arrange an appointment with your teacher to gain more feedback on your progress.

You should take note of all feedback received and use this information to improve your learning outcomes and final performance in the course.           

Assessment Tasks

Assessments are based on the prescribed text - Payroll Accounting including using MYOB Payroll 7th Edition ,Anne Collins and Greg Pazmandy, Better Teams Publications

Assessment 1 - Portfolio of evidence - Payroll research (Week 6 due)

Students should submit a ’Portfolio of Evidence’ of  research topics .  Further details about the skills covered in this assessment are set out in the Assessment Record and Cover Sheet, which can be found in your Blackboard Program Shell.

Assessment 2 - Take Home Assignment - MYOB software payroll solutions (Week 12 due)

You will be required to demonstrate your skills in a take home assignment.on a range of payroll topics/skills using MYOB software.  Further details about the topics/skills covered in this assessment are set out the Assessment Record and Cover Sheet , which can be found in your Blackboard Program Shell.

Assessment 3 - In class supervised assessment - MYOB software payroll solution (Week 15 due)

This assessment will be held in a supervised class setting.  It will be an ’open-book’ case study assessment on a range of payroll topics/skills using MYOB software. Further details about the topics/skills covered in this assessment are set out in the Assessment Record and Cover Sheet, which can be found in your Blackboard Program Shell.

Students must pass all assessments to be competent in this course.

Submission Requirements

You should:

• Ensure that you submit assessments on or before the due date.
• Always retain a copy of your assessment tasks. • 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 each assessment task 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, Julie Macpherson, 324567, Task 2, OHS2345C Ensure safe workplace, Page 1 of 10.

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:
Form to use:
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:;ID=g43abm17hc9w
Form to use:

Resubmissions (VET Programs):
If you are found to be unsuccessful 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

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:;ID=7usdbki1fjf31

Marking Guide (Competency):

You must demonstrate that you have all the required skills/knowledge/elements in the unit of competency you are studying.

You will receive feedback on each assessment task that will inform you about your progress and how well you are performing.

Marking Guide (Grading)

After achieving competency we then grade your performance in the unit and you will achieve one of the following grades:

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

Assessment Matrix


Course Overview: Access Course Overview