Accounting II:
Curriculum Map
Topic: Preparing Payroll Records
Key Learning(s):
Grade: 10-12
Optional
Instructional Tools:
Unit Essential Question(s):
Explain how employees are paid and
how to calculate hourly employee earnings.
Recording employee earnings.
The process for calculating Social Security and
Medicare taxes.
Employee earnings records and payroll.
Textbook/workbook
Case studies
Overhead projector
How do we determine the amount of
federal income tax withholding, Social
Security and Medicare taxes?
Explain the benefit of retirement plans.
What is the procedure to prepare a payroll
register, employee earnings records, and use
a payroll checking account?
Concept:
Concept:
Concept:
Concept:
Calculate employee earnings
Determining payroll tax
withholding
Preparing payroll records
Preparing payroll checks
Lesson Essential
Questions:
Explain how employees are
paid?
What is the procedure to
calculate hourly employee
earnings?
Lesson Essential
Questions:
Demonstrate the process for
determining federal tax
withholding.
Demonstrate the process for
calculating social security and
medicare taxes.
Explain the benefit of funding
medical and retirement plans
with pretax contributions.
Lesson Essential Question
Lesson Essential Questions:
How do we prepare a payroll
register?
How do we prepare an
employee earnings record?
Explain how to use a payroll
checking account.
Demonstrate the ability to prepare
employee payroll checks.
Vocabulary:
Wage
Salary
Commission
Total earnings
Pay period
Payroll
Payroll clerk
Time clock
Other Information:
Vocabulary:
Payroll taxes
Withholding allowance
Payroll deduction
Social security tax
Medicare tax
Accumulated earnings
Tax base
Qualified retirement plan
401(k)
Individual retirement account
Roth individual retirement
account
Vocabulary:
Payroll register
Employee earnings record
Vocabulary:
Voucher check
Direct deposit