Accounting:
Curriculum Map
Topic: Preparing Payroll Records
Key Learning(s):
Unit Essential Question(s):
Identify accounting practices related to
payroll records.
Complete a payroll time card.
Calculate payroll taxes.
Complete a payroll register and an
employee earnings record.
Prepare payroll checks.
What is a payroll time card used for?
What are the different payroll taxes?
Who pays the different payroll taxes?
What is the purpose of an employee
earnings record?
Grade: 10-12
Optional
Instructional Tools:
Book
Workbook
Worksheets
Checks
Time Cards
Concept:
Concept:
Concept:
Concept:
Preparing Payroll Time
Cards
Determining Payroll Tax
Withholding
Preparing Payroll Records
Preparing Payroll Checks
Lesson Essential Questions:
Lesson Essential Questions:
Lesson Essential Question
Lesson Essential Questions:
What is a payroll?
How do you calculate
overtime?
When do you get double
time?
When does an employer
get the information used to
determining the amount of
federal income tax to
withhold from employees’
earnings?
Employee federal income
tax withholdings are based
on what two factors?
Does the employer or
employee pay social
security and Medicare
taxes?
What does the payroll
register summarize?
How is net pay calculated?
Why do companies complete
employee earnings records?
Why do companies have
separate checking accounts for
payroll checks?
What is the source of the
information that is recorded on
each employee’s payroll check
stub?
How do payroll procedures differ
for employees who request that
their pay be deposited through
electronic funds transfer?
Vocabulary:
Salary
Pay period
Payroll
Total earnings
Other Information:
Vocabulary:
Payroll taxes
Withholding allowance
Social security tax
Medicare tax
Tax base
Vocabulary:
Payroll register
Net pay
Employee earnings record
Vocabulary: