CHABOT COLLEGE

Payroll Accounting (Business 8) Course Syllabus

Spring 2012

Instructor:         Dmitriy Kalyagin                   E-mail:              dkalyagin@chabotcollege.edu Person with a Dollar Sign

Phone:              510/723-6974                          Office Hours:    MW, 2:30-3:20 + M, 5:30-6:20 +  TTh, 1-1:50pm

Fax:                  510/723-6658                          Office:              Room 454C                             

Instructional Website:   www.chabotcollege.edu/faculty/dkalyagin 

Required Text and Materials:

Catalog Description: 

The laws, principles and procedures of payroll accounting in both manual and computerized environments. Concepts covered include preparation of payroll records and reports; payroll law and practices; computation of taxes, including Social Security, federal income tax, state income taxes, and unemployment taxes and voluntary withholdings.  Strongly recommended:  Business 1A or Business 7 or equivalent.  3 hours lecture.

Course Objectives:

 Upon completion of this course, the student should be able to:

  1. interpret payroll laws;
  2. demonstrate the understanding of  payroll record-keeping requirements;
  3. explain the procedures to maintain payroll records;
  4. compute payroll in computerized environment; 
  5. analyze, compute, and report payroll taxes;
  6. prepare and distribute the payroll;
  7. identify and explain payroll systems and control procedure;
  8. prepare payroll tax returns.

Requirements: 

1.      Absences, tardiness, classroom performance, and attitude will affect the final grade; therefore, attendance is vital. Students who drop during the "W" period should officially withdraw from the class. If you stop coming to class without officially withdrawing, you might get an “F.”  

2.      Your homework problems are Series A, odd numbers. You can use plain paper, Excel (templates are available on the text’s website), and forms from www.irs.gov to complete homework. 

3.      Students are required to bring the textbook to every class. 

4.     Homework assignments are due stapled in the beginning of the class. I do not expect perfect answers/solutions, but you will try your best to solve ALL assigned problems. Your homework must be completed either in Word, Excel, by hand, or as a combination of these methods.  I will not accept homework completed in the textbook.  You have to staple the homework; it must look neat. 

5.      We will go over the problems in class. I will not accept any late homework as solutions to the problems will be emailed to the class the following day.  If you are missing the class, you have to ensure the instructor receives your homework on time.    

6.      There are no make up exams.  Exams may be taken prior to test date by arrangement with instructor.  

7.      It is really important to study daily.  Do not get behind.  You are encouraged to work in teams and pair up with somebody to study for the subject. 

8.      You will need to have computer/internet access to complete some assignments and the payroll project. Let me know if you do not have computer access. 

9.      Current events or class needs may dictate a change in the class schedule.  Responsibility, however, to complete all reading and homework assignments as outlined rests with the student 

10.  The instructor’s website has links to many supplemental resources, as well as course documents, hard copies of which you will usually receive in class. 

11.  Tutors are available at the PATH Center – Room 2351, Bldg 2300.  Check out availability of tutors at http://www.chabotcollege.edu/learningconnection/path/

Important Dates:  

Begin date of course

17-JAN-12

End date of course

25-MAY-12

Last day to add class

05-FEB-12

Last day to drop NGR

05-FEB-12

Census Date

06-FEB-12

Last day for P/NP

16-FEB-12

Last day to withdraw

06-APR-12

* Students who drop during the "W" period should officially withdraw from the class.  Please do not expect instructor to drop you.  If you stop coming to class after the "W" period, you will receive an "F." 

Grading:    

Grade Structure*

Points

Grades

Tests 1-4  (100 pts each)

400

A > 90%

Homework Problems, 5 at 10 pts (10 pts)

50

B = 80-89.9%

Online quizzes, 6 at 10 pts

60

C = 70-79.9%

Computerized Project

100

D = 60-69.9%

Total Points

610

F < 60%

 * TENTATIVE: Instructor reserves the right to change the grading structure.  Extra point assignments will be given to the entire class.  These will not be given on individual basis.

Computerized Project – Appendix A:

Other Comments:


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