Course Assignments & Activities
UNIT 6 Payroll & Income Tax Textbook Sub-Units 32-33 |
UNIT/ACTIVITY |
DESCRIPTION |
RESOURCES |
LESSON 5 |
Recording the Payroll |
Due: Monday, Jan. 23rd |
Textbook Reading |
Pages 711-717 (up to unit's end; skip "Employer Health Benefit/EHT") |
Textbook |
Homework Check |
Definitions (Salaries Expense, Payroll Liabilities, CPP Expense, EI Expense, Worker's Compensation); Questions 17-22; Exercises 17 & 19 (make sure to use the Gross Earnings amount for all deductions OTHER than Income Tax; leave EHT out of ALL exercises) |
Qs: Textbook, Page 717 Es: Textbook, Page 719 Es: Workbook, Page 476-478 |
LESSON 4 |
Implementing Payroll Procedures |
Due: Thursday, Jan. 19th |
Textbook Reading |
Pages 706-711 (up to "Recording the Payroll") |
Textbook |
Homework Check |
Definitions (Payroll Journal, T4 Slip, Employee's Earnings Record, Direct Deposit, Form PD7A); Questions 14-16; Exercises 14 & 16 (make sure to use the Gross Earnings amount for all deductions OTHER than Income Tax; leave EHT out of ALL exercises) |
Qs: Textbook, Page 717 Es: Textbook, Page 719 Es: Workbook, Page 474-476 |
Mini-Assignment |
Mini-Assignment #1: Paying Employees |
Due: Thursday, Jan. 19th |
Use only the template provided by Ms. Hammond |
Complete the template provided by Ms. Hammond [all information is included in handout, but if you MUST know, this is Exercise 11 from the textbook] |
Textbook, Page 695 |
LESSON 3 |
Calculating Net Earnings |
Due: Wednesday, Jan. 18th |
Textbook Reading |
Pages 686-691 (up to unit's end) |
Textbook |
Homework Check |
Definitions (Gross Earnings, Net Earnings, Taxable Earnings, Payroll Deduction Tables, Salary, Hourly Rate, Commission, Piece Rate, Overtime, Unions - you may have to research this one); Questions 9-12; Exercises 1-10 (use the resources to the right to look up this year's MB and Federal Payroll Deduction Tables for CPP/EI/Income Tax) |
Qs: Textbook, Page 692 Es: Textbook, Page 693-95 Es: Workbook, Page 465-69 Payroll Deductions Tables: MB & Federal Payroll Deductions Tables |
LESSON 2 |
Deductions |
Due: Tuesday, Jan. 17th |
Textbook Reading |
Pages 675-685 (up to page's end) |
Textbook |
Homework Check |
Definitions (Deductions, Compulsory Deductions, Voluntary Deductions, Social Insurance Number), Questions 4-8 (note: you may need to do a little research), Exercise 13 (use the resources to the right to look up this year's MB and Federal TD1 forms and Claim Codes online) Deduction Outlines For each of the 3 compulsory deductions, and the 5 voluntary deductions, outline the following:
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Qs: Textbook, Page 692 Es: Textbook, Page 695 Es: Workbook, Page 470 (use template for Exercise 12) PowerPoint - Sub-Unit 32 TD1 Forms & Claim Codes: Manitoba TD1 Form Federal TD1 Form Claim Codes |
LESSON 1 |
Control of Cash Receipts |
Due: Monday, Jan 16th |
Textbook Reading |
Pages 674-676 (up to "Deductions") |
Textbook |
Homework Check |
Definitions (Payroll, Employment Laws, Provincial vs. Federal, Statement of Earnings and Deductions), Questions 2-3 Internet Research Questions
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