Course Title: Process Payroll

Part B: Course Detail

Teaching Period: Term2 2008

Course Code: ACCT5152C

Course Title: Process Payroll

School: 650T TAFE Business

Campus: City Campus

Program: C3133 - Certificate III in Business Administration

Course Contact : Lyn Montalti

Course Contact Phone: +61 3 9925-5988

Course Contact Email:lynette.montalti@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

None

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:

Prepare payroll

 

Performance Criteria:

2.1 Payroll is prepared within designated timelines in accordance with organisational policy and procedures.
2.2 Total wages for pay period are reconciled, and irregularities checked and corrected, or referred to designated person/s for resolution.
2.3 Arrangements for payment are made in accordance with organisational and individual requirements.
2.4 Authorisation of payroll and individual pay advice is obtained in accordance with organisational requirements.
2.5 payroll records are produced, checked and stored in accordance with organisational policy and security procedures.
2.6 Security procedures for processing payroll and maintaining payroll records are followed.





Element:

Handle Payroll enquiries

Performance Criteria:

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/knowledge are referred to designated person/s for resolution.

3.4 Additional information or follow-up action is completed within designated timelines in accordance with organisational policy and procedures.

Element:

Record Payroll data

Performance Criteria:

1.1 Payroll data is checked and discrepancies clarified with designated person/s.
1.2 Employee pay period details, deductions and allowances are entered in payroll system in accordance with source data.
1.3 Payment due to individual employees is calculated to reflect standard pay and variations in accordance with employee source data


Learning Outcomes


See elements of competencies above.


Details of Learning Activities

In order to achieve learning outcomes, students will participate in the following activities:
• Attend and prepare notes during scheduled classes.
• Participate in class discussions.
• Research using internet, prescribed text and/or recommended references.
• Access materials online
• Prepare out of class answers to class exercises involving theory based tasks, problem solving tasks, case studies/simulations or multiple choice questions.
• Complete required assessment tasks.
• Use software to process payroll


Teaching Schedule

 

WEEKLY

SCHEDULE

 
Week Beginning                  Topics Resources Competencies
Week 1 – 7th July

Introduction to the Course 
Topic 1 - Introduction to Payroll

Aspire - Chapter 1 BSBADM308A/01
Week 2 – 14th July Topic 2 - Preparation of Payroll
Introduction
ASSESSMENT TASK 2
ASSIGNMENT DISTRIBUTED

 Aspire - Chapter 1  BSBADM308A/01
Week 3 – 21st July  Topic 2 - Preparation of Payroll
A.
Gross Pay calculations
 Aspire - Chapter 1  BSBADM308A/01
Week 4 – 28th July  Topic 2 - Preparation of Payroll
B. Deductions – Tax Calculations
 Aspire - Chapter 1  BSBADM308A/01
Week 5 – 4th Aug  Topic 2 - Preparation of Payroll
B. Deductions –Voluntary deductions
C. Net Pay calculations
 Aspire - Chapter 1  BSBADM308A/01
Week 6 – 11th Aug  ASSESSMENT TASK 1
TEST ONE – MANUAL PAYROLL PROCESSING
 Aspire - Chapter 1  BSBADM308A/01
Week 7 – 18th Aug  Topic 3 - Payroll Procedures

Aspire - Chapter 2
 BSBADM308A/02
Week 8 – 25th Aug Topic 3 - Payroll Procedures
 Aspire - Chapter 2  BSBADM308A/02
   MID SEMESTER BREAK  1 SEPTEMBER  to 5 SEPTEMBER 2008
Week 9 – 8th Sept Introduction to MYOB Payroll
MYOB Payroll - Setting up Payroll
MYOB Payroll - Setting up Employees
 Watsonia Publications MYOB v17
Chapter 1
Chapter 2

 BSBADM308A/01

BSBADM308A/02

Week 10 – 15th Sept

ASSESSMENT TASK 3
TEST TWO – PAYROLL PROCEDURES

MYOB Payroll - Setting up Employees


Watsonia Publications MYOB
Chapter 2

 BSBADM308A/01

BSBADM308A/02

Week 11 – 22nd Sept  MYOB Payroll – Conduct a Pay Run  Watsonia Publications MYOB
Chapter 3

 BSBADM308A/01

BSBADM308A/02

Week 12 – 29th Sept  MYOB Payroll – Entitlements  Watsonia Publications MYOB
Chapter 4

 BSBADM308A/01

BSBADM308A/02

Week 13 – 6th Oct  MYOB Payroll – Timesheets  Watsonia Publications MYOB
Chapter 5

 BSBADM308A/01

BSBADM308A/02

Week 14 – 13th Oct ASSESSMENT TASK 4
INCLASS TEST – COMPUTER PROCESSING
Mandatory Attendance
 Watsonia Publications MYOB Textbook  BSBADM308A/01

BSBADM308A/02
Week 15 – 20th Oct  Topic 4 – Payroll Enquiries ASSESSMENT TASK 2
ASSIGNMENT DUE
Aspire - Chapter 3
 BSBADM308A/03
Week 16 – 27th Oct ASSESSMENT TASK 5
PAYROLL ENQUIRIES PRESENTATION
Mandatory Attendance
 Aspire - Chapter 3  BSBADM308A/03
Week 17 – 3rd Nov

 RETESTS

Return Assessments/Review/Feedback

   
Week 18 – 10th Nov

 RETESTS

Return Assessments/Review/Feedback

   


Learning Resources

Prescribed Texts

Payroll BSBADM308A, Aspire Training and Consulting

MYOB Version 17 Payroll, Executive Series, Watsonia Publishing


References

Yates, L., Mroczkowski, N. A., Fleay, D., Poustie, N., “TAFE Accounting To Trial Balance”, Thomson, Ninth Edition, (2006).


Other Resources

Online learning Materials
Online learning materials can be accessed by going to the RMIT website, clicking on Students, under IT Information and Services there is a link to the Online Learning Hub. www.rmit.edu.au/online Log in and click on ACCT5152C – Process Payroll


It is essential to have access to an internet connected computer outside of class times. Internet connected computers are available in the Business Labs on Level 3 of Building 108, 239 Bourke Street, Melbourne.


Useful Websites
http://www.rmit.edu.au/library This website is a useful resource for assessment tasks.

 
http://www.rmit.edu.au/lsu The Learning Lab is a learning and study skills site developed by the Learning Skills Unit offering online interactive tutorials, printable handouts and an email learning query service. The site is designed to assist students develop the capabilities for tertiary studies.

Australian Tax Office www.ato.gov.au


Overview of Assessment

Students will be required to study and apply current government legislation, business policy, and procedures to prescribed exercises and assessment work. A range of assessment methods will be used including class exercises (which will include practical problem solving exercises), test, assignment/group project, and a Folio of Evidence. 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


Important Points
All assessments are graded. To pass the course, students must submit and pass each individual assessment task and achieve competency in all course elements.
Assessments will incorporate a variety of methods including in-class exercises, written tests, team project/assignment, class presentation and reflection essay.
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 met.
Students will be provided with more than one opportunity to demonstrate competence.

Assessment Task 1
In-class Test  One
Week 7
Mark Value 15%
Individual assessment. Test takes place during class time. Test time 1 hour and 15 minutes, and 5 minutes reading time.

This assessment addresses competency elements:
BSBADM308A/01 – Record Payroll Data

Assessment Task 2
Assignment
Due Week 15
Mark Value: Manual processing – Mark 20%
Computer processing – Mark 10%
Individual Report – Individual Mark 5%
Students will be provided with a workplace situation requiring the set up and processing of employees pays. This is to be completed by processing the pays manually and electronically using the MYOB software.
Students are also required to complete a reflection/report analysing and reflecting on the employability skills applicable to this course.

This assessment addresses competency elements:
BSBADM308A/01 – Record Payroll Data
BSBADM308A/02 – Prepare Payroll
Employability Skills

Assessment Task 3
In-class Test Two
Week 10
Mark Value 15%
Individual assessment. Test takes place during class time. Test time 1 hour and 15 minutes, plus 5 minutes reading time.

This assessment addresses competency elements:
BSBADM308A/02 – Prepare Payroll

Assessment Task 4
In-class Test - MYOB
Week 14
Mark Value 20%
Individual assessment. Test takes place during class time. Test time 1 hour and 15 minutes, plus 5 minutes reading time.

This assessment addresses competency elements:
BSBADM308A/01 – Record Payroll Data
BSBADM308A/02 – Prepare Payroll

Assessment Task 5
Payroll Enquiries Presentation

Week 16
Mark Value: Class Presentation Group Mark 10%
Essay Individual Mark 5%
All groups are expected to present their solution to the given payroll enquiry/scenario.
Students are to complete a report analysing and reflecting on their own payroll enquiry experiences.

This assessment addresses competency elements:
BSBADM308A/03 – Handle Payroll Enquiries


Assessment Matrix

 

Competency Test One Test Two MYOB In-class Exercise Assignment Presentation
Report/Reflection
BSBADM308A/01
Record Payroll Data
   X           X          X    
BSBADM308A/02
Prepare Payroll
     X         X          X    
BSBADM308A/03
Handle Payroll Enquiries
                  X              X
Employability Skills               X    

Other Information

Teacher Contact
Out of class communication to all students will occur using the RMIT student email. It is essential to check your email prior to attending each class.
Consultation times will be made available to you in the first week of classes.
Consultation times may also be arranged via email.

Self Managed Learning
Students will be required to undertake research and assessment practice outside of regular class times. Exercises are provided to the students to facilitate their learning in a self-paced manner and form part of the overall achievement of the competencies in this course.
Students are reminded that they are expected to spend an equal amount of time outside of class, furthering their understanding of the concepts being taught, as they do in class, to be deemed competent in this course.

Course Evaluation and Feedback
You will receive ongoing feedback on your progress in the course. Feedback on assessment will be given in a timely manner. You will be informed about how to improve your performance in the competency/course and what you need to do to be deemed competent or to gain a pass in the assessment.
Feedback on the course itself is welcome at any time to the class Teacher, Course Coordinator or Program Coordinator. Periodic Course Evaluation Surveys are also conducted.

Employability skills
Are the non-technical skills and competencies that are an important part of effective and successful participation in the workplace.
Their inclusion in the training packages represents the progress of competency based training into a system which aims to develop the full range of transferable skills, attitudes and behaviour required for successful participation in the workplace.
These include:
• Communication
• Teamwork
• Problem solving
• Technology
• Planning and Organising
• Initiative and Enterprise
• Self-Management
• Learning 

Plagiarism
Plagiarism is the presentation of the work, idea or creation of another person as though it is your own. It is a form of cheating and is a very serious academic offence that may lead to expulsion from the University. Plagiarised material can be drawn from, and presented in, written, graphic and visual form, including electronic data and oral presentation. Plagiarism occurs when the origin of the material used is not appropriately cited. it also occurs through enabling plagiarism, which is the act of assisting or allowing another person to plagiarise or to copy your own work. Please make sure you consider this carefully in completing all your work and assessments in this course and if you are unsure about whether you might have plagiarised, seek help from your teacher.

Examples of plagiarism include:
• Copying sentences or paragraphs word-for-word from one or more sources, whether published or unpublished, which could include but is not limited to books, journals, reports, theses, websites, conference papers, course notes, etc. without proper citation;
• Piecing together text from one or more sources and adding only linking sentences;
• Copying or submitting whole or parts of computer files without acknowledging their source;
• Copying a whole or any part of another student’s work; and
• Submitting work as your own that someone else has done for you.

For further information including “Plagiarism (and how to avoid it): Resources for Students” please refer to the Plagiarism section of the RMIT Policies, available at http://www.rmit.edu.au/governance/policies in the Teaching and Learning Policy section.

For information relating to the penalties for plagiarism and cheating, please refer to Regulation 6.1.1 Student Discipline available at http://mams.rmit.edu.au/j4lb68xx36oj1.pdf
Penalties include official reprimand, recording of a failure result or expulsion from the University.

Special Consideration
Special Consideration is a process that enables the University to take account of unexpected circumstances such as illness, injury or bereavement that affect a student’s performance in assessment. Special Consideration can be applied for to obtain:
a) Alternative Assessment
b) Extension of Time
c) Equitable Assessment Arrangement
d) Deferred Assessment

You may apply for special consideration up to and no later than 48 hours (2 working days) after the due date for assessment. Forms are available from BTS Reception on Level 13 or from http://www.rmit.edu.au/students/forms

Grounds for special Consideration may include illness, accident, bereavement, hardship/trauma. All supporting documentation must be included with your application. Completed forms must be addressed submitted to the Hub on Level 4 Building 108. Further information can be accessed from http://www.rmit.edu.au/students/specialconsideration

Assessment Cover Sheet
Note, if requested by your teacher, you must complete a hardcopy of the RMIT coversheet with your assessment submissions: http://mams.rmit.edu.au/rbkf8knmzbla1.doc



Course Overview: Access Course Overview