Course Title: Manage payroll

Part B: Course Detail

Teaching Period: Term2 2015

Course Code: ACCT5270C

Course Title: Manage payroll

School: 650T Vocational Business Education

Campus: City Campus

Program: C5221 - Diploma of Business Administration

Course Contact : Sylvia Baroutis

Course Contact Phone: 03 9925 5469

Course Contact Email:sylvia.baroutis@rmit.edu.au


Name and Contact Details of All Other Relevant Staff

Helen.Mustafa@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 establish and monitor security procedures for managing organisational payroll services and to calculate and process salary payments, group taxation and related payments.


No licensing, legislative, regulatory or certification requirements apply to this unit at the time of endorsement.
 


National Codes, Titles, Elements and Performance Criteria

National Element Code & Title:

BSBFIM502A Manage payroll

Element:

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 time lines
4.3. Prepare and despatch payments to government authorities accurately and in accordance with the 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
 

Element:

1. Establish procedures for the management of payroll

Performance Criteria:

1.1. Establish security 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 that statutory obligations are met and records are kept for the period determined by government legislation
 

Element:

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 time lines
 

Element:

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
 


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 Content Assessment

1

6 July

 

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
Unit 2 - Student textbook
(A Step by Step Approach to Managing Payroll - MYOB AccountRight v19)

Induction Session
Prior to training commencement a program level induction session will be conducted that comprises the following:
 

2

13 July

Setting up payroll
Payroll procedures
Class discussion
Activity - Unit 3 - Student textbook
 Potfolio assessment

3

20 July

Setting up Superannuation Funds
Class discussion
Activity - Unit 3 - Student textbook
 Potfolio assessment

4

27 July

Completion of setup of employees
Class discussion
Activity - Unit 3 - Student textbook
 Potfolio assessment

5

3  August

Processing payroll data
Class discussion
Activity - Unit 4 - Student textbook
 Potfolio assessment

6

10 August

PAYG Withholding Taxes
Class discussion
Payroll procedures
Activity - Unit 4 - Student textbook

 Potfolio assessment

7

17 August

Payroll procedures
Class discussion
Activity - Unit 5 Student textbook
Assessment 1
Portfolio due

8

24 August

Employer/employee obligations
Class discussion
Activity - Unit 6 Student textbook                                  

 
31 Aug - 6 Sept

 

Mid-semester break    

 

 

9

7 September

Employer/employee obligations

Class discussion
Activity - Unit 6 Student textbook

 

10

14 September

Timesheets
Class discussion
Activity - Unit 7 Student textbook

 

 

11

21 September

Other payroll issues
Class discussion
Salary sacrifice
Long service leave
Termination payments
Activities -  Units 8/9 Student textbook

 

12

28 September

Payroll exercise Assessment 2 Consolidation Exercise

13

5 October

Practical placement (TO BE CONFIRMED)
 

14

12 October

Practical Placement (TO BE CONFIRMED)  

15

19 October

Applying your skills/knowledge  Final Assessment

16

26 October

Interviews/Re-submissions if required  

 

   

 

   


Learning Resources

Prescribed Texts

A Step by Step Approach to Manage Payroll MYOB AccountRight Plus v19, Brown, M, Software Publications Pty Ltd


References


Other Resources

RMIT Library

myRMIT Studies


Overview of Assessment

Assessment may incorporate a variety of methods including in-class exercises, problem-solving exercises, assignments, group or individual projects, presentations and written or practical tests, as well as homework activities.

Other activities may be workplace-based or simulated work practices. These may include the production of technical requirements documents, direct observation of workplace practices and the presentation of a portfolio of evidence. This portfolio may include documents, photographs, video and/or audio files.

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

Critical aspects for assessment and evidence required to demonstrate \competency in this unit
Evidence of the following is essential:

  • documenting steps undertaken to establish payroll system
  • using data and calculations to calculate payroll, including a range of deductions
  • preparing appropriate records to record payroll processing.

Assessments are based on the prescribed text - A Step by Step Approach to Manage Payroll MYOB AccountRight Plus v19.10 Brown, M. Software Publications Pty Ltd, Sydney.

Assessment 1 - Portfolio of Evidence (Due weekly)

Students should complete set exercises as set out in the Teaching Schedule.  These should be shown to your teacher in class on a weekly basis who will provide ongoing feedback.  You should collate the exercises in a ’Portfolio of Evidence’.

Assessment 2 - In class Consolidation Exercise (Due Week 12)

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 when you will demonstrate your competency in the elements using the computer package MYOB.

Assessment 3 - Final Assessment (Due Week 15)

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 when you will demonstrate your competency in the elements using the computer package MYOB.

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: 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 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: http://rmit.edu.au/browse;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

Grading Criteria

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 managing payroll.

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 managing payroll.  Y ou should be able to demonstrate a thorough understanding of all applicable principles for managing payroll in all the assessment tasks.

3. Techniques and processes, technology skills and problem solving

We are looking for appropriate use of technology to assist in managing payroll.  You also need to show an understanding of the kinds of problems that can arise in managing payroll in a workplace with people and how these might be addressed.

4.  Work organisation, planning and self management

We expect to see ongoing demonstration of an ability to plan your time (both in and outside of class) in order to produce the required work, together with timely submission of all required assessment tasks.

5. Communication, people networking, language and interpersonal skills and teamwork

We expect to see contributions to relevant class discussions and/or group discussions.
 


Assessment Matrix


 

Course Overview: Access Course Overview