136 pages [55 self-teaching + 81 self-quizzes with detailed answers]
Section 1: Who is an employee? How to classify—and pay—employees, independent contractors, leased employees, temporary help, agency referrals.
Section 2: Federal v. state laws. How to know if your employer or employees are covered by key federal laws. Minimum wage rules. The enterprise test.
Section 3: Paying employees. Who is paid overtime; computations. Paying for nonproductive time (showering, changing, etc.). When you can dock employee pay.
Section 4: Required payroll data. Information, data and forms for each employee. How long to keep each kind of information.
Section 5: Form W-4 and state withholding forms. How it must be completed. When you must reject a W-4. Rules on withholding a flat dollar percentage or dollar amount of tax.
Section 6: Withholding and depositing taxes. How to withhold FICA and federal income tax. The monthly, semiweekly and Wednesday-Friday rules. The “lookback period.” Form 941-X.
Section 7: Filing federal reporting forms. Computing Federal Unemployment Tax (FUTA). Who must file a 940, W-2, W-3, 941 and Schedule B, and 945. Backup-tax rules.
Section 8: When wages are taxable. When wages are earned v. when they are paid. Handling wages paid in January for December work.
Section 9: Other federal and state requirements. Handling the 1099, 1099-MISC, 1099-DIV, 1099-INT, 1099-R, 1096. State unemployment insurance (SUI). Each state’s due dates for filing the state W-2 and distributing copies to employees.
Section 10: Journal entries. How to record salary, deductions and employer/employee payroll expense, payment of taxes, premiums, pension contributions and more.
Glossary of key terms.
Appendix of sample payroll forms with instructions: W-4, 940, 940-Sched. A, 941, 941-Sched. B, 941-X, 944, 945, 945-A, W-2, W-3, W-2c and W-3c, I-9, 1099-MISC, SS-8.
Publisher: AIPB
FIRDOUS –
This was good, need in more details
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BEVERLY –
this was an excellent course. since taken this course I have started offering payroll to my bookkeeping client. thank you
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BUNDANCE –
This was a wonderful and informative course!! Easy to follow and understand!!!
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CAROL –
This was a good course, showed me some things I have forgotten over the years and taught me some things I did not know.
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PEGGY –
This is real world, just like in the life of bookkeeping entries. Completely worth the cost.
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LINDA –
This course was very helpful and the book is a good reference. I did find some errors in these courses which frustrated me since bookkeepers are to be detail oriented. Example: Page 41, Problem III, section 2.
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MICHAEL –
The material is well written and easy to use
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KARRY –
The course work and exam for this section was well prepared. It gave an excellent introduction into the payroll process. This is a great course for anyone starting out in accounting, and wanting to get a better understanding of the payroll process.
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ANITA –
No comments.
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GAIL –
no comment
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SHARI –
It’s been several years since I took this class, but it was extremely helpful in preparation for the certified bookkeeper exam.
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JAYASHREE –
It was useful and I would recommend all bookkeepers to take this course.
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JOYCE –
It was comprehensive
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BONNIE –
It has been quite a while since I took these courses but I thought they were all easy to follow, gave good practice questions and gave a good overview of the subject.
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LINDA –
I am still working with this particular booklet. It has great problems to increase one’s knowledge of payroll procedures.
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LUELLEN –
Great course – learned a lot through the books and quizzes.
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ANGELA –
great course
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MICHELLE –
Good for all skill levels
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NAISHADH –
Good Books
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LAURA –
good
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CINDY –
good
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LINDA –
excellent course
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MOHAMMAD –
Excelient
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JEAN –
VERY WELL WRITTEN
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IBHATE –
VERY GOOD. NEEDS REGULAR UPDATE.
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CASEY –
Very good guide for payroll!
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SANTIAGO –
Very Good
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REBECCA –
Thorough coverage of what you need to know about processing payroll.
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RACHEL –
This course was very easy to understand due to the examples given in the book. I was able to go through the course in a short period of time. Overall, the AIPB courses I took were not over whelming and to the point. The situations presented in the course were very simular to actual ones I experienced in my career, making the course true to life. I was very pleased.
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LINDA –
Teaches basic payroll
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