AC 201: Payroll Accounting
This course presents the basic elements of a payroll system. Maintaining modern payroll records and accounting for wages and salaries, social security, federal unemployment, and withholding taxes are practiced.
- Prepare payroll using variety of methods of calculating gross wages
- Prepare quarterly payroll reports
- Prepare year-end reports, W2s and 1099s
- Demonstrate an understanding of the complex laws and procedures in the payroll functions
General Education Objectives: When the course is completed you will be able to:
- comprehend material with clarity
Teaching Methodology: Written assignments, discussions, and practical applications.
How does this class apply to your career?
- processes and procedures to calculate employee net pay
- calculate employer contributions for state and federal employment taxes
- complete 941 and 1040 federal accounting forms
Weinstein, E. A. Be, Payroll Accounting, A practical , real-world approach 10th Edition, (Labyrinth Learning, 2024).
To complete this course successfully, access to a regular computer/laptop is essential. If you only have access to a phone or tablet, please check your local library for assistance to access a regular computer/laptop. Chrome browser is highly recommended for this course. You may download the Chrome browser by clicking here. Access to a microphone and a web camera is needed for Zoom meetings with the instructor. Excel and PDF readers are also required for this course. You may gain access to the following software:
- Download Free PDF Reader Software by clicking here.
- Free access to web-based Office 365(including Excel) click here.
Additional technology requirement information can be found by accessing the Online College page.
To complete this class successfully, you must be able to perform the following basic technical skills before starting the class
- Use the learning management system
- Use email with attachments
- Download, save and upload files between your computer, book website, and the online course room
Attendance Policy: As an active member of this class, your attendance is vital. You need to be responsible for logging in several times per week to check on your progress in the class as well as finishing the required material by their due dates. Your weekly attendance is based on the completion of quizzes and other assignments indicated in the course room and in the schedule.The Federal Government has established a guideline to determine attendance for online students.
“Attendance must be measured by an assignment to be graded, quiz (test), or SCORM EVERY week. Forums will not be accepted as graded assignments for Title IV purposes. Assignments turned in offline or through e-mail cannot be accepted for Title IV purposes.”
Therefore, your attendance will be based on fully completing all graded assignments, quizzes, or tests for that week. If not completed and submitted before 11:59 p.m. (Eastern Time) Sunday each week, you will be counted absent for that week.
You are expected to check your HJC email several times a week to ensure you are receiving feedback from your instructor in time.
Make-up Policy: The course is open for the entire week for you to work on your class at your convenience. There is a 10% grade deduction for late assignments. Late quizzes are NOT accepted except for excused absences. You must communicate with the instructor regarding your situation, the instructor reserve the right to determine if an excused absence is granted for the situation.
Incomplete Policy: Incomplete Grades Incompletes are given when a student has to miss the final or has an outstanding assignment. The incomplete should only be given if the student is passing the class or would be able to pass the class with the completion of the missing exam/assignment. If the student does not contact the instructor about the missing assignment/exam, the instructor should award an incomplete if the student was actively attending until the end of class and the instructor has a reasonable belief that the student intends to make up. Online students who do not complete the proctored assignment but have completed all other assignments may be awarded an incomplete, allowing them to finish the required proctored assignment. If an incomplete is awarded, the student will have until the end of the next term to complete the missing work. Students receiving an incomplete should make arrangements with the instructor to complete the outstanding work as soon as possible. Should an incomplete remain unchanged past the following quarter, it will automatically change to a failing grade.
| Student Evaluations | Points Possible |
|---|---|
| Syllabus Quiz | 10 |
| Assignments | 600 |
| Continuing Problems | 600 |
| Knowledge Checks | 150 |
| Progress Checks | 150 |
| Discussions | 500 |
| Total | 2010 |
Grading Scales
A = 90% - 100%
B = 80% - 89%
C = 70% - 79%
D = 60% - 69%
F = below 60%
(tentative and subject to change)
| All class activities are due 11:59pm Sunday of the Week Except for Final. Final is due by 11:59pm Friday of the final week. |
Module 1:
|
Module 2:
|
Module 3:
|
Module 4:
|
Module 5:
|
Module 6:
|
Module 7:
|
Module 8:
|
Module 9:
|
Module10:
|
Module 11:
|
Emails will be responded to no later than 48 hours or by the end of business on Monday for mail received over the weekend.
Academic Honesty Policy
The college has a firm policy against academic dishonesty, including cheating or plagiarism. Students guilty of academic dishonesty will be administratively dropped from the course with a grade of ‘F’ and subject to disciplinary action, which may include suspension and dismissal.
Please refer to the Academic Honesty Policy for detailed information.
Late Assignment Policy
Meeting deadlines, being dependable, and applying appropriate time management are all foundational elements of professional behavior. These same attributes are also required while participating in college courses because the skills, knowledge, and student learning outcomes must be obtained in a specific order and within a certain amount of time.
We at Amerion College understand that sometimes students encounter circumstances that make it difficult to always meet the required course deadlines. This Late Work Policy is in place to accommodate that. In all circumstances, whenever possible, contact your instructor when you anticipate that you will be submitting work late.
The deadlines for most courses typically follow the pattern below, but it is your responsibility to confirm this and be aware if there are any assignments that may have different deadlines for one reason or another.
The first post in each Discussion Board is usually due on the Wednesday night of each module/week.
Most other assignments are due by 11:59 pm on Sunday evening of each module/week.
- All assignments must be submitted by the required due date.
- Missing assignments due to absence must be submitted within 1 week of return.
- Late submissions of assignments will result in a reduction of 10% of the total points possible per day (e.g., 1 day late = -10%, 2 days late = 20%, etc.) up to one week. Anything over 1 week late will result in a grade of 0.
- To receive full credit for late work, students must provide documentation for an excused absence, or it will be subject to the same treatment as any other late work. Documentation examples include court documents, hospitalization, etc.
Instructors may also choose to deduct less points at their discretion.
If for some reason a student temporarily loses the ability to connect to Canvas due to technical issues it is the student’s obligation to submit assignments by the original due dates. Temporary remedies can be connecting via a public WiFi spot, using school facilities to connect, or use of private networks through friends and family.
In extreme cases, when none of these solutions are available, the student may contact their instructors through other means and ask permission to submit their work directly, in a method that can be received by the instructor. Under no circumstances can methods of delivery outside of Canvas be used without explicit instructor permission. (If this ever happens the instructor should somehow note it).
Minimum Technology Requirements
Having access to a reliable desktop or laptop is required for Amerion College online courses. This requirement ensures students have the essential technologies to complete online courses successfully. Mobile devices, such as mobile phones and tablets may be utilized as additional tools to assist with completing online courses.
Online video conferences and calls are often the best way for instructors to assist students in many situations. A web camera and microphone are necessary for successful online conferences.
Safari and Chrome: Office 365 is designed to work with the current version of the Safari and Chrome browsers. Microsoft Edge: Office 365 is designed to work with the latest version of the Microsoft Edge browser.
Internet Explorer: Office 365 is designed to work with Internet Explorer 11. We recommend that you upgrade to Internet Explorer 11 if you are using an earlier version. Office might continue to work with versions of Internet Explorer other than Internet Explorer 11, but Office can’t provide any guarantees.
Firefox: Most Office 365 apps are designed to work with the current version of Firefox.
Some courses may have additional technology requirements beyond those listed here. Additional requirements will be listed in your Canvas course room.
Basic Office 365 apps are free and available to students with their Amerion College Outlook account. For additional questions and help with the required technologies, please contact support@amerion.edu
Minimum Technical Skills Requirements
To complete online courses successfully, you must be able to perform the following basic technical skills before starting the class
- Use the learning management system, Canvas
- Use Amerion College email with attachments
- Download, save, and upload files in Canvas
For additional questions regarding the required technologies, please contact support@amerion.edu
Technology Support
To be a successful online learner, certain technologies are necessary. Please keep in mind that certain classes may have additional technical requirements. You should be able to find additional technical requirements in your syllabus or your canvas course room. If you have any questions about the technology requirement, please do not hesitate to reach out to us at 304-697-7550 or support@amerion.edu
Accessibility Information
Amerion College is committed to full compliance with Section 504 of the Rehabilitation Act of 1973, and the Americans with Disabilities Act of 1990. For additional information, please access accessibility policy. Please do not hesitate to reach out to us at 304-697-7550 or pjustice@amerion.edu if you have any additional questions.
Copyright Policy
As an institution of higher education, Amerion College strongly believes in intellectual property. As such, Amerion College respects intellectual property and has made it a priority to ensure all employees and students respect the copyrights of others. If you have any questions about our copyright policy, please access the copyright policy.
Privacy Policy
The college understands the importance of protecting your information and privacy. Our Privacy Policy provides additional information on the Family Educational Rights & Privacy Act.
Third party privacy policies:
Other Student Success Services
Please access Student Success page for other student success services information, such as financial aid, lab hours, parking, library, transcripts, and career services on the college
If you need to speak with a person regarding any college policies and guidelines, please don't hesitate to get in touch with the college at 304-697-7550
This information is standard for each course but specifics may vary based on the delivery method of the course you are taking. Please follow the information provided by your instructor.
This syllabus is subject to change.