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
My comment for the adjusting entries applies to this section also
it is an easy book to understan
I learned much more than I thought I would in the class. The information was valuable in my current position in that I was able to advise my colleagues in such matters as taxes, payroll deduction, their rights under the law.
Helped to sharpen my payroll skills even better.
good information
Excellent source of information. Would highly recommend this text for learning purposes, has great exercises at the end of each chapter to test and help you learn
Excellent learning experience, although I have done payroll for years I did learn things that I was not aware of. I would have liked to seen salary exempt employee laws covered a little more since this is a status that seems to be abused by employers on a regular basis.
Easy to follow material. The exercises are very good.
Always interested in Payroll. The Payroll book was very informative and interesting.
Above expectation
a little more detail than necessary
5 Star
The Payroll rules changed extensively while taking this course. There should be updates added as a supplement to the basic course.
same as my review for adjusting entries.
Would like to take the class online.
very good examples although I seemed to have found other ways to do the math and often came up with the wrong answer. Without knowing what I got wrong on the exam I have no way of studying what I did wrong.
Good coverage on payroll issues. Examples were relevant. Good refresher if payroll was not new.
I’m working on it.
workbook easy to understa, but its a pain in the neck physically getting to the testing office.
Very informative across the board. Good examples.
This course is in depth and does not leave out anything regarding payroll and procedures. Go back to it and use it as a guide when needed.
The course was very well designed. The material was interesting, and I find it to be very helpful in my job.  The course also serves as excellent reference material at work.
Study material covered all the relevant “real-world” topics to prepare students for payroll assignments.
Payroll is an easy-to-use and understandable payroll process. It is presice and to the point and gives you all the necessary steps in completing payroll. I absolutely love these publications and would highly recommend them to accountants and non-accountants alike. A wonderful addition to any library for both personal and business. I appreciate your good work. Thank you very much
I did get through it, and learned a lot, but the presentation was confusing to me. At the time I was doing the work, it occurred to me that perhaps a technical writer could have made the course more user friendly.
Excellent source for those who learned accounting, but were never coached on how to do payroll. This is a facet of accounting that many employers will need, but it is difficult to find people who are in the know
Easy to follow.
All courses I took prepared me well for the exam, were easily understood, and relevant.
good
Book was received and I have browsed through it. Have not started really studying to take the exam.