Technology Education College
2745 Winchester Pike
Columbus, OH 43232
(614) 456-4600 | 1-800-838-3233 | Fax (614) 456-4640
COURSE SYLLABUS
COURSE NUMBER AND TITLE: AC-1153 Payroll Accounting
ACADEMIC CREDITS AWARDED: 4.0
COURSE PREREQUISITE(S): None

INSTRUCTOR NAME: Thomas E. Mellott
INSTRUCTOR CONTACT INFORMATION: (614) 456-3017
tmellott@teceducation.com
5:30 PM to 10:30 PM Tues/Weds
 
START DATE OF COURSE: 3/29/04 END DATE: 6/3/04
COURSE DESCRIPTION:
This course is designed to provide practical instruction in how to do payroll work and payroll accounting. The focus is on the clerical activities associated with routine payroll. This includes the calculation of gross pay and withholdings and the proper recording of those items. Students are also instructed in the management aspects of payroll and the proper filing of payroll tax reports.
INSTRUCTIONAL CONTACT HOURS:
Class Meets:
Monday 9:00 AM - 9:50 AM
Thursday 8:00 AM - 8:50 AM
Lecture Hours: 20
Lab Hours: 40
Total Course Hours: 60
LEARNING OBJECTIVES:
Upon successful completion of the course the student should be able to...
§
 Define and explain the various laws pertaining to payroll.
§
Calculate time worked, commission earned, and piece rate achieved.
§
Calculate gross pay and all withholdings and record them correctly in the payroll register and employee earnings record.
 

TEXTBOOK(S), INSTRUCTIONAL MATERIALS AND REFERENCES:
Payroll Records & Procedures by Wood and Cohen, 4th edition, Glencoe McGraw-Hill 2001

Ingram Heating & Cooling, A Payroll Practice Set by Wood and Cohen, 4th edition, Glencoe McGraw-Hill 2001

 
TEACHING STRATEGIES AND LEARNING ACTIVITIES:
Strategies and Activities: Each individual instructor may have a different style of presenting information: therefore students should be prepared to participate in the following teaching strategies:
Lecture, Board Work, Demonstration, Lab Activity, Classroom Exercises, Discussion, Practice Questions, Examinations, Reading Assignments for Homework, Field Trips, Guest Lectures, Group Projects, Simulation and Oral Presentations.
 
Equipment: none
COURSE OUTLINE*:
Week
 Subject Chapters Assignments & Labs
1
Unit 1 & Unit 2 Review Exercises
2
Unit 3 & Unit 4 Review Exercises
3
 Exam 1-4  
4
Unit 5 & Unit 6 Review Exercises & Problems
5
Unit 7 & Unit 8 Review Exercises & Problems
6
Exam 5-8
Ingram Heating & Cooling		 Week 1
7
 Ingram Heating & Cooling Week 2
8
Ingram Heating & Cooling Week 3
9
Ingram Heating & Cooling Week 4
10
FINAL DUE (Practice Set)  
*The instructor reserves the right to alter or adjust the schedule as time or circumstances dictate. This includes but is not limited to assignments or in class plans.
 
REQUIREMENTS FOR THE SUCCESSFUL COMPLETION OF THE COURSE:
Attendance:
·
Students who are absent from College twenty-one (21) consecutive calendar days (excluding scheduled breaks) will be dismissed from the program.
 
o
If students start a course late, time missed becomes part of the twenty-one consecutive calendar days.
·
Students dismissed due to lack of attendance may be readmitted only at the discretion of the Executive Director, and no sooner than the beginning of the next grading period.
·
Students may appeal to the Executive Director if they feel an error has been made in their attendance calculation.
·
Students arriving late for class or leaving early are considered tardy. Tardiness is a disruption of a good learning environment and is discouraged. Students are expected to attend every class on time.
·
Students who are not in attendance for at least 50% of any scheduled class will be considered absent for that class.
·
Continued excessive tardiness in any class could lead to disciplinary action up to and including expulsion from that class.
Knowledge and Skills:
·
Students must demonstrate competency in all lab work and skills required for the course.
·
All assignments must be completed and turned in on time.
Make-up Standards:
·
Students are expected to attend every class on time.
·
Students are responsible to learn the material covered while absent and see that all missed work is made up in compliance with the College guidelines.
·
Hours of make-up work cannot be accepted as hours of class attendance
·
It is the responsibility of the student to complete missed class work.
·
Any student absent on a test date may be given a make-up exam and earn 100% credit, ONLY if they submit documentation of an illness, doctor's visit, mandatory business appointment, jury duty, etc. (on appropriate letterhead).
·
Students who do not submit appropriate documentation will not be permitted to take a make-up examination and the score will be recorded as a zero (0).
Make-up Examination Times:
·
Make-up examination times are to be scheduled with the instructor.
·
Instructor is available during the following days and times:
 
o
Monday 5:00 PM
Required Study Time:
·
Outside study, apart from regular classroom work, is required to successfully complete the required course assignments.
·

The amount of time will vary according to the individual student's abilities.
·
All assignments must be turned in at the designated time.
·
Students are responsible for reading any study materials issued by their instructors.
Tutoring:
·
Students who need extra assistance because of academic difficulties may arrange for tutoring through their instructors.
Policies:
·
Headgear is not allowed on while in the classroom, except for religious purposes. Documentation must be provided.
·
Headgear includes hats, skullcaps, do-rags, headbands, scarves, earphones, cell phone earplugs, or anything else that may cover the head.
·
NO eating or drinking permitted in the classrooms or the hallways. This includes ALL lecture and computer lab classrooms.
·
Eating and drinking is permitted ONLY in the student break room and outside
·

For all additional policies, please refer to the catalog under student information and services, academic standards and academic information.
Safety Rules:
·
You must be dressed appropriately for the classroom and lab.
·
You must follow ALL Directions given by your instructor.
METHOD OF EVALUATING STUDENTS:
Students will be graded based on the following formula:
% Of Grade Grade Component
10%
 Attendance
40%
 Lab Assignments / Exercises
20%
Exams / Performance Evaluations
30%
 Final Exam
100%
 Course Grade
 
Grading Scale:
Percent
GPA
Letter
95 - 100
4.0
A
90 - 94
3.75
A-
85 - 89
3.5
B+
80 - 84
3.0
B
75 - 79
2.5
C+
70 - 74
2.0
C
65 - 69
1.5
D+
60 - 64
1.0
D
0 - 59
0.0
F

INSTRUCTOR POLICIES: None

DATE SYLLABUS WAS LAT REVIEWED / EDITED / UPDATED:
3/15/04 by Thomas E. Mellott - Accounting Instructor