100 10261
120 Accounting I (SCP) 722
130 Unit 3 Accounting for a Payroll System
140 classes
150 11-12
160 
170 2
180 
210 12.0 Business Education
211 1.9.4
212 5.9.1
213 5.9.2
214 5.9.3
215 5.9.6
216 8.9.6
220 
221 
222 
223 
224 
225 
226 
230 
231 
232 
233 
234 
235 
236 
240 
241 
242 
243 
244 
245 
246 
250 
251 
252 
253 
254 
255 
256 
300 1. What are the accounting procedures for calculating and maintaining records for employee earnings, employee deductions, and employer's payroll taxes using manual and computerized systems?
300 2. What are the accounting procedures for employer tax liability payments and preparing payroll tax reports?
400 1. Calculate employee earnings and deductions, and determine net pay. 
400 2. Prepare payroll register, payroll checks, and employee's earnings record.
400 3. Journalize and post the payroll.
400 4. Calculate, journalize, and post employer's tax expenses.
400 5. Prepare payroll tax reports/forms, pay the payroll tax liabilities, and journalize and post them..
400 
500 1. Students will correctly use terminology related to accounting for a payroll system.
500 2. Students will describe the principles and practices of accounting for a payroll system.
500 3. Students will demonstrate accounting procedures used in a payroll system.
500 
500 
500 
500 
500 
500 
500 
500 
500 
500 
600 1. Students will learn the full and realistic accounting procedures for creating and maintaining general payroll records.
600 
700 1. Textbook chapter "Check Your Understanding."
700 2. Textbook chapter problems.
700 3. Chapter pretests--objective.
700 4. Chapter tests--objective and problems.
700 
820 1. Textbook/workbooks.
820 2. Teaching and solution transparencies.
820 3. Computers and printers. 
820 4. Integrated accounting software package and student data files.
820 5. Word processing and spreadsheet software.