PAYROLL ACCOUNTING
VERSION 25.0 August 4, 2009
ACT 196-75Z1: Spring 2009
Professor: Tim Nygaard
The design and implementation of modern payroll systems will be introduced in this course.
A more accurate name for the course might be "Learning Payroll Procedures and Calculations, Payroll Accounting and Researching the Latest Trends in Payroll", but it wouldn't fit in the catalogue.
This course will be an outstanding web experience from a business perspective.
Rather than depending on rote-memorization of soon to be outdated rules and numbers, this course focuses on obtaining and using the latest payroll information.
There is no one difficult thing in Payroll Accounting. Most calculations involve simple addition, subtraction, multiplication and division. However, what Payroll Accounting lacks in difficulty, it makes up for with a prerequisite of extreme accuracy, volumes of information, and a preponderance of law that must be followed. Include the need for timely and accurate information and Payroll Accounting can become challenging indeed! Just try making a mistake on the CEO's paycheck and you will learn exactly how exciting and important payroll can be!
An unfortunate side to distance learning is that I will rarely see you face-to-face, and never in the classroom...so...I will change my approach.
My focus will be on "HOW TO LEARN" the material, rather than "HOW TO TEACH" the material.
Hopefully you, the student, will benefit, because my focus is on you, the student, not me, the teacher. I will be your guide, your nag and your coach. You, and your team, will be the learners.
Payroll Accounting 2009 Edition, Bernard J. Bieg, South-Western Publishing
Please follow this link for ordering procedures: BOOK. Please order the text first thing. There is plenty to do in the course while awaiting the text's arrival, but you'll want it soon.
Access to the World Wide Web; current edition.
A computer and printer would come in handy. All required software will be referred to with links in the "Stocking the Toolkit" page. There is no charge to the student for the use of this software. Your text includes the computerized payroll system we will use.
The text will be your reference manual.
This course is a specialized technical course in payroll accounting. There are no prerequisites. Within KCTCS, this course counts for the Business Tech Accounting option degree as one of the three advanced accounting courses you must take for the two year degree. This course might not be transferable to a four-year school except as an elective. For specific transferability questions, please contact the school that you will be attending. Madisonville Community College is a SACS accredited institution (Southern Association of Colleges and Schools).
We will have a number of active learning assignments, including the completion of two payroll simulations:
You will be assigned to teams sometime during the first week, as soon as most students have checked in. I encourage you to help others.....as it also helps YOU!
Thereare no exams. A main thrust of the first part of the course is to be able to find and use current payroll information, not to memorize it. You will be presented with unusual situations and be asked to search for answers. You will be able to use your team members for assistance.
I feel justified requiring students to turn their assignments in on a timely basis in a course such as this.
Think of it this way. If I came to work on payday, and my supervisor said "Well, I just didn't have time to get to your paycheck this week, I'll get to it sometime next week." I would say, "No I can't pick up my paycheck then, because I won't be here working next week, unless you pay me for this week." I won't work for nothing, and neither would you. So, please turn your assignments in on time and don't make me come up with some horrifying penalty structure.
I can also be flexible if you communicate with me in advance. Please let me know what is going on and we'll see if we can work something out ~(:-)
All homework and assignments MUST BE TURNED IN.
I will discourage you from dropping if, in my opinion, you are doing o.k. in the course; o.k. means a "C" or better. You may withdraw up to the Friday before final exam week Dec. 12. You withdraw from the course from wherever you enrolled for the class.
I will offer you one when I visit you in intensive care.
The course material is arranged sequentially by assignments. The calendar also links to the assignments. When you need some previous knowledge, I will usually link to the topic.
I have NOT included "back" buttons. YOU know where you were, and I don't. Use the "back" button in the upper left hand corner of Explorer.
Please plan on spending at least an hour exploring the course and getting used to where things are located. And SLOW DOWN!
You can find a brief summary description of all assignments here. Complete assignments and hints are listed on the actual assignment page.
You can find a calendar with links to each individual assignment here.
Many students print these out.
"All faculty are expected to call attention to and penalize for errors in English usage and require the rewriting of papers which do not meet acceptable standards." (CCS Rules, Section V, 2.32)
You will be assigned to teams very early in the semester. Employers now say that ALMOST ALL work is done in teams and students need to be aware of how to work in them...even at a distance.
When you have a question, I want you to ask your fellow team members first. If none of your team members can answer the question, THEN you may e-mail me with the question. PLEASE DO NOT MISUNDERSTAND MY MOTIVES HERE. I enjoy interacting with students, but I also want my students to be self-sufficient.
questions?
© Tim Nygaard 2009 est. 8/99
(270) 821-2250