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PRDV204: Payroll Applications

Unit 3: Payroll Operations and the Employee  

To ensure that payroll happens in a uniform and consistent pattern, it is necessary to have an effective internal controls procedure, and to put into practice some protocols and procedures for tracking and recording payroll in a way that complies with federal and state regulations, reporting requirements, and external audits.  These are the core elements of effective payroll operations.

The operations and control of the payroll process is essential because it provides a means for properly paying employees.  In addition to understanding the basic components of operations when it comes to payroll, you will also learn about paying employees, handling direct deposits, and dealing with unclaimed wages.

Unit 3 Time Advisory
This unit should take you approximately 3 hours to complete.

☐    Subunit 3.1: 48 minutes

☐    Subunit 3.2: 78 minutes

☐    Subunit 3.3: 20 minutes

☐    Subunit 3.4: 34 minutes

Unit3 Learning Outcomes
Upon successful completion of this unit, the student will be able to:
- Understand the requirements for an effective payroll operations system.

3.1 Payroll Operations- The System   3.1.1 Payroll Operations   - Reading: DOI.gov’s "Payroll Operations" Link: DOI.gov’s "Payroll Operations" (HTML)
 
Instructions: In this section you will learn about the various elements of payroll operations as defined by the US Department of Interior. The operation of a payroll process involves a number of functions. This is an overview of the payroll operations process and should be viewed as a foundation, not as the comprehensive rules for payroll operations. 
 
Reading this page should take you approximately 5 minutes.    

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3.1.2 Eliminating Payroll Headaches   - Lecture: YouTube: Bullhorntv: Robert Byers’ "From Placement to Pay and Back: Eliminating Payroll Headaches" Link: YouTube: Bullhorntv’s Robert Byers’ "From Placement to Pay and Back: Eliminating Payroll Headaches" (YouTube)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will learn about the various elements of payroll operations.  The information provided will cover specifics of the sources of information needed by payroll professionals to complete payroll.  This is an overview of the payroll operations process and should be viewed as a foundation, not as the comprehensive rules for payroll operations. 
 
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This lecture should take you approximately 43 minutes to complete.    

3.2 Payroll Processing Methods   3.2.1 Picking a Payroll Method   - Reading: Smallbusiness.intuit.com’s "Choosing a Payroll Method" Link: Smallbusiness.intuit.com’s "Choosing a Payroll Method" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will learn about four methods of processing payroll.  You will be provided the pros and cons of each method.  This is an important decision that has to be made in any organization, because of the business’s responsibility with regards to the collection and proper depositing of various taxes. 
 
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This reading should take you approximately 5 minutes to complete.

3.2.2 Setting Up Payroll   - Lecture: YouTube: SimonSezIT.com’s “Setting Up Payroll in QuickBooks” Link: YouTube: SimonSezIT.com’s “Setting Up Payroll in QuickBooks” (YouTube)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will gain insight on one of the popular programs used by small businesses to setup and manage payroll.  There are four videos total, and they should be watched in the following order: QuickBooks Tutorial; Setting up Payroll – Part 1; Setting up Payroll – Part 2; Setting up Payroll – Part 3.   
 
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This lecture should take you approximately 28 minutes to complete.   
 

3.2.3 Payroll Calculations Methods   - Reading: Payroll.ku.edu’s “Payroll Calculation Methods” Link: Payroll.ku.edu’s “Payroll Calculation Methods” (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will gain insight on a number of payroll calculation methods.  Even though technology has advanced to the point where all you have to do is plug in numbers and hit enter, it is still very important to know how to manually complete a payroll calculation.  This would be an important skill in situations in which technology is not working and business still has to go on as usual.
 
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This reading should take you approximately 45 minutes to complete.

3.3 Payroll Control Process and Procedures   3.3.1 Regular Payroll Process   - Reading: Ehow.com: Rowena Odina's "The Regular Payroll Process" Link: Ehow.com: Rowena Odina's "The Regular Payroll Process" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will gain some foundational insight on the payroll process.  To achieve success within your payroll applications, your processes and procedures have to be very reliable and involve a great deal of accuracy. 
 
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This reading should take you approximately 5 minutes to complete.    

3.3.2 Policy and Procedures   - Reading: Ehow.com: Rowena Odina's "Payroll Policy & Procedures" Link: Ehow.com: Rowena Odina's "Payroll Policy & Procedures" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will gain insight on the responsibilities, features, considerations, and significance of an effective payroll policy and procedure.  Because payroll is such a large process and expense for most organizations, a formalized system of payroll applications is a necessary element of business.  
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
 
This reading should take you approximately 5 minutes to complete.

3.3.3 A Policy Payroll System   - Reading: Ehow.com: Elyse Twist's "Procedures for a Policy Payroll System"  Link: Ehow.com: Elyse Twist's "Procedures for a Policy Payroll System" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will gain insight on the responsibilities, features, considerations, and significance of an effective payroll policy and procedure.  Because payroll is such a large process and expense for most organizations, a formalized system of payroll applications is a necessary element of business.  
 
Terms of Use: Please respect the copyright and terms of use displayed on the webpage above.
 
This reading should take you approximately 5 minutes to complete.

3.3.4 Internal Controls   - Reading: Blink.ucsd.edu’s "Internal Control Practices: Payroll Link: Blink.ucsd.edu’s "Internal Control Practices: Payroll" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will gain insight on how to secure your payroll assets, a separation of duties, reconciliation, and approval.  This should not be viewed as a comprehensive list.  You should view this information as a basis upon which an organization can build its internal controls.
 
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This reading should take you approximately 5 minutes to complete.   

3.4 What You Need to Know about Paying Employees   3.4.1 Paying Your Employees   - Reading: Business Owners Toolkit: "Paying Your Employees" Link: Business Owners Toolkit: "Paying Your Employees" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will be provided with an overview for understanding the elements associated with paying your employees.  There are additional hyperlinks embedded within this part of the course that will provide you with an expanded understanding of the points discussed. 
 
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This reading should take you approximately 4 minutes to complete.   
 

3.4.2 When You Can't Make Payroll   - Reading: Inc.com: Lauren Cannon’s "How to Pay Employees When You Can’t Make Payroll" Link: Inc.com: Lauren Cannon’s "How to Pay Employees When You Can’t Make Payroll" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will be provided with an overview for understanding the elements associated with paying your employees when there is an economic downturn, or some other issue that makes funds limited or unavailable.  It is important to have a contingency plan, and this reading provides you with some insight and support for developing a contingency plan. 
 
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This reading should take you approximately 10 minutes to complete.    

3.4.3 Compensation, Culture, Climate   - Reading: Greatworkplace.wordpress.com’s "Compensation Practices: Signals of Your Organization’s Climate & Culture"  Link: Greatworkplace.wordpress.com’s "Compensation Practices: Signals of Your Organization’s Climate & Culture" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will gain insight on how the compensation of employees impacts an organization’s climate and culture.  Towards the end of the article there are some comments, which you should review.  Develop your own perspective after you have read this information. 
 
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This reading should take you approximately 5 minutes to complete.

3.4.4 Costly Payroll Mistakes   - Reading: Hrbits.com’s "Avoid These 11 Costly Payroll Mistakes"  Link: Hrbits.com’s "Avoid These 11 Costly Payroll Mistakes" (HTML)
 
Instructions: To review this part of the course click on the link above.  In this part of the course you will gain insight on what happens when your payroll processes are not properly implemented.  Please be sure to take notes and heed the warnings identified in this part of the course. 
 
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This reading should take you approximately 15 minutes to complete.