AC 201 - Payroll Administration

3 Credits
Outline Effective Date: Academic Year 2025-2026
Revised: Sep 3, 2025
Approved: Sep 3, 2025

Lecture Hours: 45

Course Description:
This is an introductory course in payroll. Topics include employment standards, designation of individuals as employees or contractors, record keeping requirements, payroll calculations, taxable and non-taxable benefits, payroll journal entries, reporting requirements, and employee termination.

Rationale:
This is a required course for Accounting Technician students. Credit transfer has been negotiated with the Canadian Institute of Bookkeeping.

The payroll record-keeping task for business is fundamental to the provision of accurate and timely labour and operating cost information and the need for compliance with all legislation. This course introduces students to the many facets of payroll facing business.

Prerequisites: None
Corequisites: AC 130

Course Learning Outcomes:
A student who successfully completes the course will have reliably demonstrated the ability to

1. List the responsibilities of the payroll function.

2. State the federal and provincial legislation and identify their impact on the payroll function.

3. List the tasks that need to be performed on the commencement of an individual’s employment.

4. Apply the provisions of the Employment Standards Code for the Province of Alberta.

5. Recognize the issues involved in assessing whether an individual is an employee or is self-employed.

6. Calculate earnings for part-time, full-time, wage earning, salaried, and commission-based employees.

7. Calculate statutory deductions for Canada Pension Plan, Employment Insurance, and Income Tax.

8. Differentiate between taxable benefits, allowances, and expense reimbursements and incorporate those applicable in the preparation of payroll.

9. Prepare payroll calculations for situations involving retroactive pay, bonuses, commission payments, vacation pay, and payout.

10. Differentiate between the categories of non-statutory deductions and incorporate them into the calculation of payroll.

11. Incorporate termination payments into the determination of payroll.

12. Accurately prepare Records of Employment for a variety of employment situations.

13. Prepare T4’s and summaries for remittance to Revenue Canada.

Required Resource Materials:
Revenue Canada guides, Interpretation Bulletins, Employer’s

Guide to Payroll Deductions, Payroll Deductions Tables and forms

Province of Alberta Employment Standards Code

Handouts as applicable.

Optional Resource Materials:
None

Conduct of Course:
Students should come to class prepared to discuss the topic at hand. This requires familiarity with the content of the topic to be discussed in class by pre-reading the required material as set out in the course schedule or as assigned by the instructor.

Assignments are required to be handed in as set out by the individual instructor.

Class time is comprised of a combination of interrelated lectures and work sessions supplemented with handout materials, whiteboards, PowerPoint, Blackboard, and overheads. Students are encouraged to participate in discussions and in clarifying topical material.

For on-line sections of the course, students should complete all readings, exercises and assignments in a timely manner, and should contact the instructor for clarification or assistance when necessary.

Regular attendance is essential for success in any course. Absence for any reason does not relieve a student of the responsibility of completing course work and assignments to the satisfaction of the instructor. Poor attendance may result in the termination of a student from a course(s).

If you do not meet the established attendance requirements, your instructor will recommend that the Registrar withdraw you from the course. A failing grade of RW (Required to Withdraw) will appear on your transcript.

In cases of repeated absences due to illness, the student may be requested to submit a medical certificate.

Instructors have the authority to require attendance at classes.

Content of Course:

Week	Topical Content
1	Chapter 1 - Payroll Responsibilities
2	Chapter 2 - Payroll Legislation Chapter 3 - New Employees
3	Chapter 4 - Employment Standards
4, 5	Chapter 5 - Earnings Chapter 6 - Canada Pension Plan, Employment Insurance
5, 6	Chapter 7 - Income Tax
6, 7	Chapter 8 - Allowances, Benefits, Expense Reimbursements
7, 8	Chapter 9 - Non-Regular Payments
8, 9	Chapter 10 - Non-Statutory Deductions
10, 11	Chapter 11 - Commission Payments
11, 12	Chapter 12 - Employee Termination
13	Chapter 13 - Record of Employment
14	Chapter 14 - CRA Payroll Reporting
15	Final Exam

Course Assessments:
Students are tested on materials from readings, handouts, and assigned problems.

A final grade is determined in the following manner:

Assignments	20%
Exams	80%
Total	100%

All marks are recorded as percentages and then converted to a final letter grade according to the following criteria:

Official final grades will be available on My Lakeland. Grades posted in D2L should be considered interim grades.
“Lakeland College is committed to the highest academic standards. Students are expected to be familiar with Lakeland College policies and to abide by these policies. Violations of these policies are considered to be serious and may result in suspension or expulsion from the College.”

Course Pass Requirements:
A minimum grade of D (50%) (1.00) is required to pass this course.

Letter	F	D	D+	C-	C	C+	B-	B	B+	A-	A	A+
Percent Range	0-49	50-52	53-56	57-59	60-64	65-69	70-74	75-79	80-84	85-89	90-94	95-100
Points	0.00	1.00	1.30	1.70	2.00	2.30	2.70	3.00	3.30	3.70	4.00	4.00

Students must maintain a cumulative grade of C (GPA - Grade Point Average of 2.00) in order to qualify to graduate.

Every effort has been made to ensure that information in this course outline is accurate at the time of publication. Lakeland College reserves the right to change courses if it becomes necessary so that course content remains relevant.

In such cases, the instructor will give students clear and timely notice of changes.

No part of this course outline may be reproduced in any form or resold without written permission from Lakeland College.

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Here at Lakeland College, we acknowledge that the land we gather on is the traditional homeland, hunting, and ceremonial gathering places of the First Nations, Métis and Inuit. The Plains Cree, Woodland Cree, Saulteaux, Blackfoot, Métis, Dene, and Nakota Sioux people have practiced their culture and languages on Treaty 6 and Métis Region 2 territories for generations and were the original caretakers of this land. Many First Nation, Métis and Inuit peoples call this land home today and have done so for millennia. We would like to acknowledge the history we have created together on this land, and to be thankful for the opportunity to walk together side-by-side in friendship, learning from our past, and promoting positive relationships for the past, present and future.