APP304 - Payroll Accounting and Technology Practicum

Outline info
Last revision date 2018-07-20 13:29:41.963
Last review date 2018-07-20 13:29:49.869

Subject Title
Payroll Accounting and Technology Practicum

Subject Description
The student who successfully completes the Payroll Technology Practicum will be able to complete an annual payroll cycle using appropriate technology. Case studies will illustrate both routine and non-routine payroll scenarios commonly encountered by payroll professionals.

Credit Status
One credit towards the Accounting and Payroll Diploma Program.

Learning Outcomes
Upon successful completion of this subject the student will be able to:

1. Apply payroll technology knowledge to set up a payroll for an organization.
2. Complete a comprehensive case study that uses payroll technology to process one regular payroll cycle.
3. Complete a comprehensive case study that uses payroll technology to process non-regular payroll occurrences.
4. Analyze payroll technology data to provide organizational information.
5. Demonstrate an understanding of how to maintain system integrity.

Cheating and Plagiarism
Each student should be aware of the College's policy regarding Cheating and Plagiarism. Seneca's Academic Policy will be strictly enforced.

To support academic honesty at Seneca College, all work submitted by students may be reviewed for authenticity and originality, utilizing software tools and third party services. Please visit the Academic Honesty site on for further information regarding cheating and plagiarism policies and procedures.

All students and employees have the right to study and work in an environment that is free from discrimination and/or harassment. Language or activities that defeat this objective violate the College Policy on Discrimination/Harassment and shall not be tolerated. Information and assistance are available from the Student Conduct Office at

Accommodation for Students with Disabilities
The College will provide reasonable accommodation to students with disabilities in order to promote academic success. If you require accommodation, contact the Counselling and Disabilities Services Office at ext. 22900 to initiate the process for documenting, assessing and implementing your individual accommodation needs.

Students must have successfully completed CPA300, CPA301, CPA302 and ACC120, and must hold a valid Payroll Compliance Practioner (PCP) certification from CPA prior to taking this course. 

Topic Outline

  • Pay Frequency
  • Standard Hours
  • Government Remittances
  • New Employee Information
  • Leaves
  • Terminations
  • Overrides
  • Non-Regular Earnings
  • Manual Cheques
  • Reversals
  • Payroll Reporting
  • Year-End Adjustments


Mode of Instruction
Traditional Classroom

Students must register with both CPA and Seneca College.  Costs per semester include tuition fees payable to Seneca College and registration and membership fees payable directly to the CPA. Students who do not register with the CPA will not have their assessments graded.

Prescribed Texts
Payroll Technology Practicum Modules from the Canadian Payroll Association.

Reference Material

Required Supplies

Promotion Policy

Grading Policy
A+ 90%  to  100%
A 80%  to  89%
B+ 75%  to  79%
B 70%  to  74%
C+ 65%  to  69%
C 60%  to  64%
D+ 55%  to  59%
D 50%  to  54%
F 0%    to  49% (Not a Pass)
EXC Excellent
SAT Satisfactory
UNSAT Unsatisfactory

For further information, see a copy of the Academic Policy, available online ( or at Seneca's Registrar's Offices.

Modes of Evaluation
Assignments are due on the dates specified. Should extenuating circumstances arise, please contact your instructor immediately, prior to when your assignment is due, so an appropriate course of action can be established. Late assignments may be subject to a penalty of up to 10% per week and will not generally be accepted beyond two weeks after the assignment due date.

In cases of cheating or plagiarism, the College Academic Policy will prevail.  Please ensure that all assignments and reports are properly documented.

Students are referred to the following web site for the Seneca College Library MLA Style Guides, Academic Honesty Policy and Copyright guidelines:  


Dates for evaluations are specified in the weekly schedule addendum to this outline. The evaluation process may include, but is not limited to, tests, exams, assignments or presentations. Any absences or missed submissions due to medical or other reasons must be supported by medical or other appropriate documentation within one (1) week of the due date. The faculty and program area must be notified immediately in the even of a missed evaluation. Upon acceptance of the documentation, the weighting of the missed deliverable will normally be applied to the final exam.

English Competency:

The ability to communicate effectively is essential for success in business. Therefore, you must demonstrate English competency in this course in both oral and written work. Ensure your written work includes correct sentence structure, spelling and punctuation. Always spell check, edit and proofread your work.

NOTE: The Canadian Payroll Association (CPA) requires a grade of 65% on the final exam and 65% overall in order for the credit to be accepted toward CPA designations.

Grading is based on the following marking scheme:

Traditional Classroom 

Assignment 1 15%
Assignment 2 15%
Midterm Exam 20%
Final Exam 50%

Please retain this course outline document for future educational and/or employment use.

Academic Program Manager
Emiliano Introcaso

Approved by: Academic Program Manager Emiliano Introcaso