Discipline: Accounting Degree Credit  [X]
Non Credit  [ ]
Nondegree Credit  [ ]
Comm Service  [ ]
 

Riverside Community College District
Integrated Course Outline of Record

Accounting 62


COURSE DESCRIPTION
62 Payroll Accounting Units: 3.00
 
Prerequisite(s): ACC 1A: Principles of Accounting I
Studies accounting for payroll and examines aspects of the Social Security Act, California Unemployment Insurance Act and the California Worker’s Compensation Insurance Act. Payroll principles applied through the use of microcomputers. Total of 54 hours lecture.
 
SHORT DESCRIPTION FOR CLASS SCHEDULE
Studies accounting for payroll and aspects of social security, unemployment, and worker’s compensation, utilizing microcomputer applications.
 
ADVISORY ENTRY SKILLS
Before entering the course, students will be able to:
  1. Apply the principles of financial accounting to varied economic units with a global society.

  2. Identify relevant economic data used in manual and computerized accounting information systems and interpret financial statements.

  3. Evaluate corporate organization and equity rights and structure.

  4. Analyze, explain, apply principles, and solve problems within the subject matter.

  5. Demonstrate the ability to continue in a university program of accounting and acquire the required background in any field of business administration.
STUDENT LEARNING OUTCOMES
 Upon successful completion of the course, students should be able to:

Analyze, synthesize, and evaluation payroll principles as defined
by Social Security Act and understand laws relating to the payment
of wages and salaries.

Analyze and solve problems associated with the calculation and
reporting of payroll.

Accurately apply accounting principles to computerized and manual
payroll systems.
 
COURSE CONTENT
  TOPICS
 
  1. Need for payroll accounting
  2. Computing and paying wages- Fail labor Standard Act
  3. Social security benefits and taxes- quarterly return
  4. Federal unemployment insurance and taxes
  5. State unemployment compensation and taxes
  6. Withholding for income tax purposes
  7. Personnel and payroll records
  8. Payroll accounting systems
  9. Payroll accounting
  10. Manual payroll project
  11. Computerized payroll theory and practice
  12. Computerized payroll project

 
 
METHODS OF INSTRUCTION
 Methods of instruction used to achieve student learning outcomes may include, but are not limited to:

  • Present lectures to describe the essentials of business concepts and their applications to society and analyze, synthesize, and evaluation payroll principles as defined by Social Security Act and understand laws relating to the payment of wages and salaries.
  • Develop and assign exercises to reinforce concepts and encourage students to apply them to current business and economic trends and events, so the students may analyze and solve problems associated with the calculation and reporting of payroll.
  • Create and have students participate in cooperative learning tasks such as small group exercises to identify issues that relate to course content and utilize the content to offer opinions, solutions and analysis with respect to those issues.
  • Present case studies to provide students with the opportunity to utilize concepts learned in class to analyze real world situations.
  • Develop and assign tasks/activities such as presentations in order to assess students understanding of business concepts of accurately apply accounting principles to computerized and manual payroll systems.
  • Facilitate discussions regarding relevant current issues in business to encourage students to make appropriate connections to the course content.
  • Instruction may take the form of online, hybrid, TV or other distance learning format. 
 
METHODS OF EVALUATION
 Students will be evaluated for progress in and/or mastery of learning outcomes by methods of evaluation which may include, but are not limited to:

  • Individual, small group, or paired activities designed to allow students to demonstrate understanding of basic accounting concepts.
  • Quizzes, exams and in-class participation designed to demonstrate proficiency to analyze, synthesize, and evaluation payroll principles as defined by Social Security Act and understand laws relating to the payment of wages and salaries.
  • Written reports designed to assess the application of accounting principles.
  • Individual web projects designed to assess student proficiency to demonstrate, analyze and solve problems associated with the calculation and reporting of payroll.
  • Individual or class projects designed to evaluate the application of accounting principles to computerized and manual payroll systems in simulated business situations.
  • Final examination designed to provide objective evidence that students have attained the level of understanding expected in the areas detailed in the Student Learning Outcomes.

 
ASSIGNMENTS

Required Reading Assignments


Required Writing Assignments


Other Outside-of-Class Assignments
 
COURSE MATERIALS
 All materials used in this course will be periodically reviewed to ensure that they are appropriate for college level instruction. Possible texts include:

  • Keeling and Bieg. Payroll Record and Accounting. any: Thomson-Southwestern, 2006.
  • Keeling and Bieg. Payroll Record and Microcomputers. any: Thomson-Southwestern, 2006.
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