Personnel/HR (7), Business Management and Organization (7)
There are no prerequisites.

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Course Description

The payroll department has one of the most difficult jobs in business. It must comply with a maze of payroll regulations, volumes of paperwork, and an array of disjointed systems to somehow pay employees the correct amounts, remit taxes to the government on time, and issue accurate and timely reports to the government and management. This course describes how to properly manage the payroll department with a variety of efficiency techniques, procedures, and controls. It also shows how to comply with an array of payroll regulations, deposit taxes, account for payroll transactions, and issue payroll reports. Finally, special topics such as payroll recordkeeping systems and whether to outsource payroll processing are covered. Numerous examples and practical advice illustrate each of the topics covered.


Steven M. Bragg, CPA

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.

Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).

Course Specifics

Personnel/HR , Business Management and Organization
Jan 1, 2020
There are no prerequisites.

Compliance Information

Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1
• Cite the types of payroll systems, and note how payroll confidentiality is maintained.

Chapter 2
• Specify the circumstances under which someone is defined as an employee, and how an employee designation impacts the applicability of payroll taxes.

Chapter 3
• Identify the circumstances under which different time tracking methodologies are most useful.

Chapter 4
• Specify the methods under which compensation is calculated for employees.

Chapter 5
• Cite the tax treatment of various types of benefits.

Chapter 6
• State the types of deductions from pay, and why they are used.

Chapter 7
• Recognize the methods for calculating payroll taxes.

Chapter 8
• State the methods and related rules under which a business remits payroll taxes to the government.

Chapter 9
• Specify how unemployment taxes are calculated.

Chapter 10
• Identify how payments to employees are made, and the forms used to do so.

Chapter 11
• Specify where payroll transactions are recorded in the accounting records and how payroll accruals are used.

Chapter 12
• Define the contents of the various payroll reports and the circumstances under which these reports are issued.

Chapter 13
• State the forms used to update payroll events, when these forms should be used, and where they are stored.

Chapter 14
• Itemize the key steps involved in payroll activities.
• Specify the types of reports run as a part of payroll processing.

Chapter 15
• Cite the actions taken to maintain control over the payroll function, and note the types of controls that can be used.

Chapter 16
• Identify the more common payroll measurements and note how they can be calculated and why they are used.

Chapter 17
• Recognize the responsibilities of the parties in an outsourcing arrangement and the negotiation points for this arrangement.



Choose Your Preferred Format

Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy

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