Download PDF Version
Required Textbooks
Payroll Accounting 2015, 25rd Edition, ISBN: 9781285862071
Additional Materials/Resources
TECHNICAL REQUIREMENTS/COMMITMENT TO ACCESSIBILITY:
1. Since this is an online course, you will need to have reliable access to an online connection, as well as the browser of your choice.
2. You may need to access YouTube videos, so you must have the capability to play those.
3. You must have access to Adobe Reader – If you need to download this free software: www.adobe.com
4. You will need to use the Canvas Learning Management System located on the CLTCC homepage. You may want to watch the introduction to Canvas videos provided on the CLTCC homepage if you have not used Canvas before.
5. You may want to upload videos for some of the assignments—a suggestion, not a requirement. If your cell phone has the capability to create videos, then you have all you need.
6. All students of CLTCC have access to computer labs at the local campus level, and these are available during normal office hours. Also, faculty and staff at the local campus are available to help in any way possible.
LEARNER SUPPORT:
Technical Support: · Canvas Help: At the bottom left-hand side of the Canvas screen is a Help button.
· Links to CLTCC Student Support can be found on College Homepage (www.CLTCC.edu) under Current Student
Course Work Support:
Provided by instructor:
Grading Criteria
A = 90-100;
B = 80-89;
C = 70-79;
D = 60-69;
Below 60 = F
Grading Scale
| 100-90 |
A |
| 89-80 |
B |
| 79-70 |
C |
| 69-60 |
D |
| 59-below |
F |
Assessments
6 Exams (Ch. 1 – 6) = 100 points each
Homework (Ch. 1 – 6) = 50 points each
Continuing Payroll Assignment = 100 points
Course Outline
| Module |
Instructional Unit |
Activities |
| First Day of Class |
Hand out Syllabus |
Review Syllabus and Schedule |
| Module 1 |
Ch.1 The Need for Payroll and Personnel Records |
Ch. 1 Power Point Available on Canvas
Lecture |
| |
Test on Ch. 1 |
|
| Module 2 |
Ch. 2 Computing Wages and Salaries |
Ch. 2 Power Point Available on Canvas
Lecture and Problem Set A |
| |
Test on Ch. 2 |
|
| Module 3 |
Ch. 3 Social Security Taxes |
Ch. 3 Power Point Available on Canvas
Lecture and Problem Set A |
| |
Test on Ch. 3 |
|
| Module 4 |
Ch. 4 Income Tax Withholding |
Ch. 4 Income Tax Withholding |
| |
Test on Ch. 4 |
|
| Module 5 |
Ch. 5 Unemployment Compensation Taxes |
Ch. 5 Power Point Available on Canvas
Lecture and Problem Set A |
| |
Test on Ch. 5 |
|
| Module 6 |
Ch. 6 Analyzing and Journalizing Payroll Transactions |
Ch.6 Power Point Available on Canvas
Lecture and Problem Set A |
| |
Test on Ch. 6 AND
Turn in Continuing Payroll Problem |
|
****Instructor reserves the right to alter the content and dates on syllabus when deemed necessary. ****
COURSE OBJECTIVES:
1. Demonstrate a working knowledge of course terminology.
2. Demonstrate ability to calculate earnings.
(a) Apply laws and regulations as applied to earnings.
(b) Calculate earnings.
3. Demonstrate ability to calculate deductions.
(a) Apply laws and regulations as applied to deductions.
(b) Calculate deductions.
4. Compile payroll records.
(a) Journalize payroll transactions.
(b) Prepare payroll reports.
(c) Prepare federal, state, and local payroll reports.
(d) Complete practice set and/or project with or without the use of a computer.
ATTENDANCE
Students must be officially enrolled in any course that they attend. It is expected that students will attend scheduled classes regularly and on time. If an absence occurs, it is the responsibility of the student to make up all missed work, if approved by the instructor. Students who stop attending a course and do not officially withdraw will receive grades of “0” for all work missed and will result in a punitive final grade. This policy shall be superseded by any more stringent attendance policy required by a regulatory or licensing body having jurisdiction over program requirements. Attendance will be tracked and maintained for various reporting purposes.
CLASS WITHDRAWAL POLICY
The deadline for dropping a class is published each semester on the CLTCC website in the academic calendar. A student who officially withdraws from a class prior to the designated date will receive a grade of “W” in that class. Any student who receives financial aid and withdraws from any or all classes is subject to repaying a portion of the funding received.
ACADEMIC HONESTY
The faculty of Central Louisiana Technical College supports the concept of academic honesty. The teaching faculty encourages academic honesty in all classes and we require academic honesty from all students. All students are expected to maintain honesty and integrity when completing all academic assignments and examinations. Plagiarism, cheating, and other forms of academic dishonesty will not be tolerated. Any student found guilty of such dishonorable acts in academic work will receive a “0” for the work presented. The instructor may also refer the student to the appropriate administrator for further disciplinary actions, which could result in an “F” in the course, dismissal from the course, or dismissal from the college.
STUDENT CODE OF CONDUCT
Students will be suspended for actions detrimental to the welfare of other students, instructors, staff, and the campus. These actions include, but are not limited to: Firearms and/or weapons, alcoholic beverages, and illegal drugs will not be permitted on campus. Profanity and fighting are strictly prohibited. Smoking or use of any other tobacco products is prohibited. Students must not eat or drink beverages in classrooms or labs. Vandalism will not be permitted on campus. Dishonesty will not be tolerated under any circumstances. Students who cheat, or aid in the act thereof, may be dismissed from campus. Students must display a respectable attitude and behavior toward instructor and other students. The college has a Zero Tolerance Policy, meaning the campuses should be completely free of threats and assaults to ensure the highest standard of safety for all faculty, staff, students, and visitors on each campus. The college will take all reasonably available steps to protect all such persons from violence. Violators of the Zero Tolerance Policy will be suspended.
Title IX
Central Louisiana Technical Community College faculty and staff are committed to helping create a safe and open learning environment for all students. If you (or someone you know) have experienced any form of sexual misconduct, including sexual assault, dating or domestic violence, or stalking, know that help and support are available. The College strongly encourages all community members to act, seek support, and report incidents of sexual misconduct to the Title IX Office. Be advised that we must disclose information about misconduct as per Title IX of the Education Amendments of 1972.
If you wish to speak to a confidential employee who does not have this reporting responsibility, you can contact the Title IX Coordinator for Students at 318-487-5443 ext. 1129. If it is an ADA issue, you can contact CLTCC's ADA Coordinator for Students at 318-487-5443 ext. For more information about reporting options and resources at CLTCC and the community, visit our Title IX page. Please complete the following Incident Report by clicking here to report the incident. Under "Nature of this Report," choose Title IX or Disability Service Request regarding a Reasonable Accommodations issue.
DISCIPLINARY PROBATION
A student may be placed on disciplinary probation when campus rules and policies are disregarded. When a student is placed on disciplinary probation, the student is given a specified time to improve his/her record. If the student’s record does not show improvement, the student may be suspended for a specific time, usually a semester or more.
STUDENTS WITH DISABILITIES
The Central Louisiana Technical College complies with Section 504 and the Americans with Disabilities Act. Students with disabilities who seek accommodations must make their requests known by contacting the Disabilities Coordinator at the beginning of each semester. If a disability is identified later in the semester, a non-retroactive accommodation plan will be developed.
Course Transferability
A student should contact the institution to which he or she intends to transfer to inquire about the potential transferability of the course and to determine whether the course will count in his or her major.
Instructor Credentials
All instructors for this course meet or exceed the criteria for academic and professional preparation as required in the SACS/COC standards for accreditation.