CPA302 - Payroll Fundamentals 2

Outline info
Semester
School
Last revision date 2017-11-02 16:25:00.239
Last review date 2017-11-02 16:25:00.24


Subject Title
Payroll Fundamentals 2

Subject Description
This subject provides students with the ability to calculate and report government and third party circumstances.

Credit Status
One credit with the Canadian Payroll Association towards the Certified Payroll Management Program (CPMP). Students must successfully complete CPA300, CPA301 and ACC120 prior to taking this subject.

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

1. Calculate and report government remittances.
2. Calculate and report 3rd party remittances.
3. Determine year end requirements
4. Communicate the above organizational processes effectively internally and externally.

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 http://library.senecacollege.ca for further information regarding cheating and plagiarism policies and procedures.

Discrimination/Harassment
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 student.conduct@senecacollege.ca.

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.

Prerequisite(s)
Students must successfully complete CPA300, CPA301 and ACC120 prior to taking this course.  

Topic Outline

  • Federal Remittances
  • Provincial Remittances
  • Non Statutory Remittances
  • Workers Compensation Remittances
  • Year End Calculations Federal
  • Year End Calculations Provincial
  • Year End Calculations Quebec

 

Mode of Instruction
Classroom - Blended Learning

This course will combine classroom instruction with the additional resources of the CPA's online learning system. Students will be able to use quizzes and other applications in order to prepare for the midterm and final exams which will be written online at the College.

Students must register with the Canadian Payroll Association and Seneca College.  Costs per semester include tuition fees payable to Seneca College and registration and membership fees payable directly to the CPA.

Prescribed Texts
Payroll Modules and Student manual from the Canadian Payroll Association.
www.payroll.ca

Reference Material
None.

Required Supplies
None.

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)
OR
EXC Excellent
SAT Satisfactory
UNSAT Unsatisfactory

For further information, see a copy of the Academic Policy, available online (http://www.senecacollege.ca/academic-policy) 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:  

http:/senecacollege.ca/library

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:

Classroom - Blended Learning

Communication     20%
Discussion Board Forum       5%
Assignments (2 @ 7.5%)     15%
Midterm Test     30%
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