Lesson 31: Preparing Payroll Records
Duration of Days: 3
Lesson Objective
Demonstrate the process for preparing a payroll register and a employee earnings record
What information is typically included in a payroll register, and why is each piece of information important for both the employer and employee?
How do you accurately calculate and record the gross pay, deductions, and net pay for an employee on a payroll register?
What is the purpose of an employee earnings record, and how does it differ from a payroll register?
payroll register
net pay
employee earnings record
CTE Business & Finance Technology
F. Special Applications: Apply appropriate accounting principles to payroll.
22. Prepare and maintain payroll records.
The SAT measures student proficiency in math reading, language, and writing. With strong scores, accounting students set themselves up for successful entry into accounting and finance programs
Description: To understand the process of preparing payroll registers and employee earnings records, and to accurately calculate and record employee earnings, deductions, and net pay.
Purpose: how to accurately prepare a payroll register and an employee earnings record.
DOK Level 1: Recall
What basic information must be included for each employee on a payroll register and an employee earnings record?
DOK Level 2: Skill/Concept
How do you calculate the total earnings, deductions, and net pay for an employee on a payroll register? What steps are involved in transferring this information to the employee earnings record?
Payroll information is recorded for each employee of the business and an employee has a right to see their earnings record
Assume all employees work the same number of hours or have identical schedules, leading to incorrect calculations for part-time employees or those with varying hours.
Sampling, modeling, one one instruction, Google classroom or Moodle. Paper or or online assignments, online instructional tools, videos, textbook or online textbook, excel real world application of information, Spanish version available for ELL students
Guided Notes
Worksheet
Vocabulary assignment
Work together/on own problems, mastery or source document problems
Moodle quiz, Quizziz or Nearpod assessment
Century 21, Accounting, General Journal, 11th edition, online/paper edition
Online working papers (Mindtap)
Microsoft Excel software
Online instructional tools