Swallow, Lisa M.

English

University of Montana

University of MontanaScholarWorks at University of MontanaSyllabi Course SyllabiFall 9-1-2018ACTG 180.01: Payroll AccountingLisa M. SwallowUniversity of Montana - Missoula, lisa.swallow@mso.umt.eduLet us know how access to this document benefits you.Follow this and additional works at: https://scholarworks.umt.edu/syllabiThis Syllabus is brought to you for free and open access by the Course Syllabi at ScholarWorks at University of Montana. It has been accepted forinclusion in Syllabi by an authorized administrator of ScholarWorks at University of Montana. For more information, please contactscholarworks@mso.umt.edu.Recommended CitationSwallow, Lisa M., "ACTG 180.01: Payroll Accounting" (2018). Syllabi. 8400.https://scholarworks.umt.edu/syllabi/8400PAYROLL TOPICS Page 1    MISSOULA COLLEGE OF THE UNIVERSITY OF MONTANA BUSINESS TECHNOLOGY DEPARTMENT FALL 2018 COURSE SYLLABUS - PAYROLL ACCOUNTING    Course Number and Title:    ACTG180 – Payroll Topics Semester Credits:    3 Contact Hours Per Semester: Lab Hours Per Week:  1   Lecture Hours Per Week:   2  Prerequisites:   ACTG 101 or ACTG100 Faculty Name and e-mail:  Lisa Swallow  lisa.swallow@umontana.edu Phone Number:   243-7810 Office Location:     408 Office Hours:                 MW 12:00 - 1:00  and by appointment  RELATIONSHIP TO PROGRAM:  Payroll is one of the primary modules within any computerized or manual accounting system.  Upon completion, students have a working knowledge of how to set up payroll, prepare payroll and comply with state and federal laws.  This course requires students to work extensively on computerized payroll software.  COURSE DESCRIPTION:  Payroll Topics including Federal and Montana state payroll tax law.  The course includes study of workers compensation, independent contractor determination and registration, preparation of payroll, payroll tax returns and deposits, and annual information payroll returns.  Students will also be exposed to federal law affecting payroll such as Fair Labor Standards Act, ADA, Family Medical Leave Act, Civil Rights Act, etc. and applicable Montana state laws.  ONLINE SUPPLEMENTAL:  This course utilizes Moodle for a supplemental online shell – the power point slides, and other materials,  can be found posted on Moodle.  STUDENT PERFORMANCE OUTCOMES:  Upon completion of this class, students will be able to    1. Determine independent contractor or employee status and complete MT Contractor Registration and independent contractor exemption.     2. Compute gross payroll amounts for a variety of payroll types - piece rate, salary, commission, etc.    3. Compute all federal and state income tax withholding amounts utilizing tables.    4. Calculate net pay and disburse paychecks.    5. Prepare a payroll register and employees and earnings records.    6. Compute federal and state unemployment taxes.    7. Prepare quarterly and annual payroll tax and Workers Compensation reports.    8. Prepare payroll tax deposits in accordance with federal and Montana state law.  9. Establish employer compliance aspects of a new entity; apply for a Federal Employer Tax identification number, Social Security number, administer W-4, I-9, W-5, maintain payroll and personnel documentation in accordance with federal and Montana state law. PAYROLL TOPICS Page 2    10. Journalize payroll transactions.  11.  Complete the entire payroll process within Quickbooks, and manually.  HOMEWORK:  Federal Portion Reading assignments and problems from the Payroll Accounting text will be assigned each day.  Home-work is due the class period for which it is assigned.  No late homework will be accepted.  Homework should be completed prior to class--this is imperative.  If you wait and take it off of the board when we work it together, you will not learn it!  Homework will be collected on a random basis and will be returned to you the next class period and will either have an X (full credit), 1/2 X (2 credit) or a 0 (0 credit).  I grade homework according to effort and completeness, not numerical accuracy.  Your text-based homework will be collected after we go over it together in class, so I will also consider corrections and notes on your homework as a partial evaluation of effort.  Do the homework in pencil and then correct it in pen in class.  The nature of payroll accounting is such that each new concept builds upon the previous one.  The best way to approach this class is to read the assigned pages, listen to me lecture on it and then reread it to do your homework.    You will also complete a continuing payroll problem in excel with Chapters 2-5.  State Portion  You will be assigned reading from the packet, as well as various activities including completion of state employment forms and writing a memo regarding independent contractor status.  Quickbooks  A packet of problems to complete in the payroll module of Quickbooks will conclude the course   ATTENDANCE/MAKEUP TESTS:  You are expected to come to class.  Tests may not be made up unless prior arrangements are made.  You must take the makeup test the day you return to school.  Let me stress that there are no exceptions to this--if there’s a problem, call and leave a message or you have lost the chance to take that particular exam.  USE OF PERSONAL ELECTRONIC DEVICES:   Cell phones or other electronic devices are great communication tools; however, while you are in class, put them aside. These are my guidelines:  Your phone should be turned off or on vibrate. If you are expecting an important call/message, keep it on your desk. If a call/text comes in, take your phone and quietly leave the room to take care of your call/text. Return when finished.  There will be no use of electronic devices during exams.  If you have a hard time complying with this, I will have to ask you to leave the class.  ACADEMIC HONESTY:   Missoula College relies upon and cherishes a community of trust. I firmly endorse, uphold, and embrace the University’s Student Conduct Code. Even one misconduct infraction can destroy an exemplary reputation that has taken years for the University to build. Acting in a manner consistent with the University’s policies will benefit every member of the community, not only while you attend the University, but also in your future business endeavors.  All students must practice academic honesty.  Academic misconduct is subject to an academic penalty by the professor and/or a disciplinary sanction by the University. All students need to be familiar with the Student Conduct Code. Click here to review the Student Conduct Code.   STUDENTS WITH DISABILITIES:  Students with disabilities may request reasonable modifications by contacting me. The University of Montana assures equal access to instruction through collaboration between PAYROLL TOPICS Page 3   students with disabilities, instructors, and Disability Services for Students (DSS). “Reasonable” means the University permits no fundamental alterations of academic standards or retroactive modifications. For the DSS site and information about other options, please click here. You must provide a letter from your DSS coordinator as outlined on their website so we can discuss and provide for these accommodations throughout the course, including exams.    STUDENT PERFORMANCE ASSESSMENT METHODS AND GRADING PROCEDURES:   Homework, tests, and the CLGL (Appendix A) computerized payroll practice set will be given point values.  The total points earned will be divided by the total points available to determine the grade.  The points available are as follows:  Test I    Chapters 1-3 from text    100   Test II    Chapters 4-6 from text   100  90 - 100% = A Test III       Montana Payroll Topics   100 80 -   89% = B Quizzes     Varied         20 70 -   79% = C  State Homework     Montana Payroll Topics     60 60 -   69% = D  Federal Homework Weekly chapter homework from text per attached    30            59% -      = F                      Quickbooks     Various projects/audit test   160    Payroll Register     Continuing Payroll Problem – excel chapters 2-6     25 TOTAL POINTS AVAILABLE                 595  As per the University calendar, the week of December 10-14 will be finals week.    REQUIRED MATERIALS     Federal portion of the class  2018 PAYROLL ACCOUNTING (Bieg) – This is accessible at the UM Bookstore              HOMEWORK ASSIGNMENTS FROM TEXTBOOK Chapter 1 Review Questions 3, 9, 10, 11, 12 Discussion Questions 2, 5  Chapter 2 Review Questions 2, 9, 13, 20 Discussion Questions  2, 5 Problem Set A  2, 3, 6, 8, 9, 12, 14 Continuing Problem A*  Chapter 3 Review Questions 4, 5, 8, 9, 10, 12 Discussion Questions 1, 2, 4 Problem Set A 1, 2, 3, 4, 6, 11- 12 (11-12 is a 941) Continuing Problem*  Chapter 4 Review Questions 2, 3, 5, 8, 12, 14, 15, 17 Discussion Question 1, 4, 5 Problem Set A 1, 2, 3 Continuing Problem*  Chapter 5 Review Questions 4, 5, 6, 7, 8, 10, 11, 13  Problem Set A 2, 7,  8, 16 Continuing Problem*   Plus/minus grading system will not be used!  Chapter 6 Read chapter Review Questions 2, 5, 6, 17 Discussion Question 2 Problem Set A 1, 7, 8     

ACTG 180.01: Payroll Accounting

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ACTG 180.01: Payroll Accounting

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