CURRICULUM MAP: 10261.map

Accounting I (SCP) 722
Unit 3 Accounting for a Payroll System

TIME FRAME: classes
GRADE: 11-12
CONTACT:

         MAP LEVEL: 2
12.0 BUSINESS EDUCATION

12.0.1.9.4 -- Students will apply appropriate accounting principles to, payroll, income taxation, managerial systems, and various forms of ownership.

12.0.5.9.1 -- Students will apply basic mathematical operations to solve problems

12.0.5.9.2 -- Students will solve problems involving whole numbers, decimals, fractions, percents, ratios, averages, and proportions.

12.0.5.9.3 -- Students will use algebraic operations to solve problems.

12.0.5.9.6 -- Students will use mathematical procedures to analyze and solve business problems.

12.0.8.9.6 -- Students will use input technologies appropriately to enter and manipulate text and data.



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?
2. What are the accounting procedures for employer tax liability payments and preparing payroll tax reports?



1. Calculate employee earnings and deductions, and determine net pay.
2. Prepare payroll register, payroll checks, and employee's earnings record.
3. Journalize and post the payroll.
4. Calculate, journalize, and post employer's tax expenses.
5. Prepare payroll tax reports/forms, pay the payroll tax liabilities, and journalize and post them..




1. Students will correctly use terminology related to accounting for a payroll system.
2. Students will describe the principles and practices of accounting for a payroll system.
3. Students will demonstrate accounting procedures used in a payroll system.













1. Students will learn the full and realistic accounting procedures for creating and maintaining general payroll records.




1. Textbook chapter "Check Your Understanding."
2. Textbook chapter problems.
3. Chapter pretests--objective.
4. Chapter tests--objective and problems.




1. Textbook/workbooks.
2. Teaching and solution transparencies.
3. Computers and printers.
4. Integrated accounting software package and student data files.
5. Word processing and spreadsheet software.