Course Syllabus (Tentative)
BSAD 54 Payroll Accounting
Spring Semester 2016
Website: www2.bakersfieldcollege.edu/ivey
Office: Business B-1
Phone (661) 395-4363
CRN: 32640 Meets Mon/Wed 9:35 - 11 a.m.
Monday
9 – 9:30 a.m.
Michael Ivey, Professor
Bakersfield College
1801 Panorama Drive
Bakersfield, CA 93305
e-mail: Mivey@bakersfieldcollege.edu
Office Hours
Tuesday
Wednesday
9 – 11 a.m.
9 – 9:30 a.m.
12:35 – 1 p.m.
Other times by appointment
Thursday
8 -- 9 a.m.
12:35 – 1 p.m.
Course Description: A foundation in Payroll computations, payroll record keeping,
and the filing of quarterly and annual tax reports. Involves the study of California
Disability Insurance, California Disability Insurance, California Unemployment
Insurance, Federal Social Security, Federal Unemployment Insurance, Federal Income
Tax, and California Income Tax and how these taxes affect the employee/employer.
Prerequisites: BSAD 53a or BSAD B1
Credit Hours: 3 lecture non-transferable
Required Text and Materials: Payroll Accounting 2016, 26th Edition, Includes
CengageNOW™v2, 1 term Printed Access Card; by Bernard J. Bieg and Judith
Toland; ISBN-10: 1305665910 | ISBN-13: 9781305665910.
Student Learning Outcomes:
1. identify the various laws that affect employers in their payroll operations and explain
the record keeping requirements of these laws
2. describe the employment procedures generally followed and personnel records
used in a Human Resources Department
3. describe the main types of records used to collect payroll data and to compute and
maintain payroll records and pay employees
4. identify, for social security purposes, those persons covered under the law and
those services that make up employment and the types of compensation that are
defined as wages and to apply the current tax rates and wage base for FICA and
SECA
5. describe the different requirements and procedures for depositing FICA taxes and
income taxes withheld from employees’ wages and to complete the required forms
6. analyze, explain and apply coverage under the federal income tax withholding
allowances, prepare form W-4, use alternative methods (such as quarterly
averaging and annualizing wages) and supplementary wage payments
7. explain and apply Advance Earned Income Credit, Form W-2, Form 941, and
Employer’s Quarterly Federal Tax Return
8. describe and apply the basic requirements of the Federal Unemployment Tax Act
9. analyze and record payrolls in payroll registers and post to employees’ earnings
records
10. analyze, journalize and post entries to record the payroll, payroll taxes, and
payment of payroll-related liabilities
11. explain and execute the payment and the recording of the payroll tax deposits, endof-the-period adjustments, and transactions.
12. prepare various quarter-end and year-end payroll tax forms
13. identify, analyze, and perform the components and procedures of a computerized
payroll system.
14. describe and apply the different kinds of benefits provided under the social security
system, factors used in computing benefits, the effect on benefits of working after
retirement, and the procedure for applying for benefits
15. explain the basic provisions of the three-part program of medical care for the aged
and the needy.
Grading
Chapter Tests
(3 @ 100 points)
Final Examination
Homework
(40 pts. per chapter)
Computerized Payroll Project
Total Points Available
300
100
200
300
900
Scale
A = 100 – 90
B = 89 – 80
C = 79 – 70
D = 69 – 60
Attendance:
There is a direct correlation between attendance and your grade. The fewer days
missed, the higher your grade. In the above grading scale, attendance is not
considered as part of your grade, but you will miss instructor and class discussions that
may help you understand material that is important. Please try to attend regularly and
on time, if you know you will be absent, please let the instructor know immediately.
Any work missed is your responsibility to make up and the instructor will not remind
you of missed work. The instructor uses a one week policy, that is, work missed must
be completed within one week and you will penalized one letter grade for late work
turned in. The only exception in late work acceptance will be unannounced quizzes;
there is no makeup for these.
Class Rules:
1. Attend class promptly as required by your schedule.
2. Be prepared before you come to class, including having assignments read and
homework completed.
3. Take notes in class to help remind you of topics discussed when reviewing for
chapter tests.
4. The student is on his or her honor. This means cheating is unacceptable and
will not be tolerated. Anyone found cheating in this course will receive a grade
of “0” on the work and be referred to the Dean of Students.
5. It is your responsibility to drop the course if you stop attending – not the
instructor’s.
6. If you feel you are not getting what you expect or deserve from the instructor,
talk to him. It will not affect your grade!
****Students with disabilities who believe they may need accommodations in this
class are encouraged to contact Disabled Student Programs & Services located
at Student Services Building, 1st Floor, Counseling Center (661-395-4334), as
soon as possible to better ensure such accommodations are implemented in a
timely fashion.
Read
Chapters
“A set” of problems to be
covered in class
“B set” of problems to be
turned in for homework
Problems 2-2, 2-3, 2-4, 2-5,
2-7, 2-8, 2-10, 2-11, 2-12, 214, 2-15, 2-17, 2-18, 2-19,
2-20
Problems 2-2, 2-3, 2-4, 2-5,
2-7, 2-8, 2-10, 2-11, 2-12, 214, 2-15, 2-17, 2-18, 2-19, 220
Week 2 & 3
January 31:
Last day to drop
semester length
classes without
receiving W
grades
Chapter 2
Calculating
Payroll
Test on Chapter 1 & 2
Week 4, 5, & 6
Chapter 3
FICA
Chapter 4
Week 7, 8, & 9 Federal
Withholding
Problems 3-1, 3-2, 3-3, 3-5, Problems 3-1, 3-2, 3-3, 3-5,
3-6, 3-8, 3-10, 3-11, 3-12, 3- 3-6, 3-8, 3-10, 3-11, 3-12, 313, 3-14, 3-15, 3-16, 3-17
13, 3-14, 3-15, 3-16, 3-17
Problems 4-1, 4-2, 4-3, 4-5, Problems 4-1, 4-2, 4-3, 4-5,
4-6, 4-10, 4-12, 4-13
4-6, 4-10, 4-12, 4-13
Test on Chapters 3 & 4
Week 10 & 11
April 1:
Last day to
withdraw from
semester length
classes and receive
W grades
Week 12 & 13
Problems 5-1, 5-2, 5-4, 5-6, Problems 5-1, 5-2, 5-4, 5-6,
Chapter 5
5-7, 5-9, 5-10, 5-12, 5-13, 5- 5-7, 5-9, 5-10, 5-12, 5-13, 5Unemployment
15, 5-16, 5-17
15, 5-16, 5-17
Chapter 6
Problems 6-1, 6-3, 6-4, 6Journal Entries 5,6-7, 6-8, 6-10, 6-12
Problems 6-1, 6-3, 6-4, 6-5,67, 6-8, 6-10, 6-12
Test on Chapters 5 & 6
Week 14 & 15 Appendix A
Computerized Payroll Project
including Optional Activities
step 7
Final Exam on 941/940 forms, Monday, May 9 at 10 – 11:50 a.m.