Payroll Processing Course

Lesson 1 • Key Stakeholders and Roles

Maps every internal and external party involved in closing. Clarifies accountability so students can coordinate effectively during the close.

Lesson 2 • Source Documents and Data Inputs

Identifies all data sources required before closing begins. Students learn to validate completeness before processing starts.

Lesson 3 • Payroll Cycle Overview

Defines pay periods, frequency options, and their impact on cash flow. Anchors all subsequent closing steps to the broader payroll timeline.

Lesson 1 • Overtime and Premium Pay Validation

Validates overtime triggers and premium-pay eligibility against policy. Prevents costly miscalculations that surface during audits.

Lesson 2 • Collecting and Importing Time Data

Covers data extraction from timekeeping systems and import formats. Ensures students can move time data into payroll without errors.

Lesson 3 • Supervisor Sign-Off and Audit Trail

Establishes the approval chain that locks the time file for processing. Students document the audit trail required for compliance reviews.

Lesson 1 • Regular and Salaried Pay Computation

Covers hourly rate multiplication and salaried proration methods. Builds the arithmetic foundation for all downstream deduction and tax steps.

Lesson 2 • Supplemental and Bonus Pay

Addresses one-time payments, commissions, and discretionary bonuses. Students apply correct supplemental withholding rules to each pay type.

Lesson 3 • Gross Pay Variance Analysis

Compares current-period gross pay to prior-period benchmarks. Students flag anomalies and document resolutions before advancing to deductions.

Lesson 1 • Compulsory Tax Withholding

Applies income tax, social insurance, and other statutory withholding rules. Students use withholding tables and employee elections to compute correct amounts.

Lesson 2 • Deduction Reconciliation and Remittance

Reconciles total deductions to vendor invoices and remittance schedules. Students prepare remittance files and confirm timely payment to each recipient.

Lesson 3 • Post-Tax and Garnishment Deductions

Handles wage garnishments, child support orders, and post-tax voluntary deductions. Students apply priority sequencing rules to avoid over-withholding.

Lesson 1 • Quarterly and Annual Filing Preparation

Builds quarterly reconciliation reports and annual wage statements. Students reconcile year-to-date figures to filed returns before distribution.

Lesson 2 • Employer Tax Liability Calculation

Computes employer-side social insurance, unemployment, and other statutory contributions. Students reconcile employer liability to payroll register totals.

Lesson 3 • Preparing and Submitting Tax Deposits

Walks through electronic deposit submission and confirmation procedures. Students verify deposit amounts match liability before submission.

Lesson 1 • Pre-Approval Validation Checks

Applies automated and manual checks to the register before approval. Students run control totals, headcount comparisons, and zero-net-pay reviews.

Lesson 2 • Multi-Level Approval Workflow

Defines the approval chain from payroll manager to finance sign-off. Students document each approval step to create a defensible audit trail.

Lesson 3 • Payroll Register Structure and Fields

Explains every column in a standard payroll register and its data source. Students use this map to detect missing or misrouted values quickly.

Lesson 1 • Transmission and Bank Confirmation

Covers file transmission to the bank and confirmation of receipt. Students reconcile transmitted amounts to bank acknowledgment records.

Lesson 2 • Check and Pay Card Processing

Manages physical check printing and pay card funding as alternative methods. Students apply security controls to prevent fraud during distribution.

Lesson 3 • Direct Deposit File Creation

Builds the ACH file from the approved payroll register. Students validate file format, batch totals, and effective dates before transmission.

Lesson 1 • Bank Reconciliation for Payroll

Reconciles the payroll funding account to cleared payment records. Students identify outstanding items and resolve discrepancies within the close window.

Lesson 2 • Continuous Improvement Review

Conducts a structured post-close debrief to identify process gaps. Students log findings and assign corrective actions before the next cycle.

Lesson 3 • Payroll Reporting Suite

Produces standard close reports including cost summaries and headcount analytics. Students distribute reports to finance, HR, and operations stakeholders.

Lesson 4 • General Ledger Integration

Maps payroll register totals to general ledger accounts and posts journal entries. Students reconcile payroll expense accounts to the register each period.