OTEC 171 Payroll is an introduction to payroll procedures and employer responsibilities with regards to deductions and submissions. Students will practice manual payroll calculation and preparation. Topics of study include calculating employees' earnings and deductions, calculating employer payroll expenses, recording and remitting employees' deductions, and employers' annual responsibilities for filing the T4 summary form.
Accessibility Services Notice
Students who would like an academic accommodation and who have a documented disability should contact Accessibility Services, if they have not already done so.Course Details| Total number of weeks | 5 |
|---|
| Total Credits | |
|---|
| Total Hours | 45 |
|---|
Typical hours per week breakdown| Other | 45 |
|---|
Learning Outcomes
Upon successful completion of this course, the learner will be able to:
- Explain payroll procedures
- Identify statutory deductions and other deductions
- Use payroll deduction tables
- Complete a payroll cycle, including remittance of deductions
- Maintain Employee Earning Records and complete a Record of Employment
- Calculate and record the employer’s expenses associated with payroll
- Record and remit employees’ deductions to the Canada Revenue Agency
- Describe the employers’ annual responsibilities for filing the T4 Summary form
Teaching and Learning Approach
Students will practice hands-on exercises to learn manual payroll calculations and procedures. Textbook reading
highlights the key concepts and offers multiple examples for further understanding in practice. Students develop
their skills through a series of activities, videos, self-assessments, complex practical problems, theory and
practical tests. Multiple practical assignments give the students the practice and feedback they need to
confidently record and post transactions and prepare payroll documents. Strong payroll skills supports the
student’s overall objective by enhancing comprehension of employer responsibilities in the workplace. Excel or
Word processing skills are practiced through the use of templates for assignment submission. Online discussions
allow for critical thinking skills to be utilized as students analyze and better understand payroll practices.
Following examples and structured steps, students develop a range of valuable skills essential for the back office
environment.Learning Resources
Required:
Parker, Penny L., & Cook, Denise (2026). Key Accounting Principles (Volume One / V7.0). Toronto, ON: AME
Learning Inc.
1 Access code - Chapter 10
Available through Selkirk College bookstore or direct from publisher: https://www.amelearning.com/store/
Personal computer, webcam, microphone, speakers, internet access, current Windows operating system, current
web browser, and current Microsoft Excel or Microsoft Word.
Recommended:
Desktop Electronic CalculatorDetailed Course Content, Topics, and Sequence Covered
1. Chapter 10: Payroll LO 10-1 Describe payroll accounting LO 10-2 Calculate gross pay
2. Chapter 10: Payroll LO 10-3 Describe payroll deductions and employer’s contributions LO 10-4 Record payroll liabilities, employer’s contributions and payroll payments
3. Chapter 10: Payroll LO 10-5 Prepare payroll registers LO 10-6 Describe payroll controls
4. Project: Kootenay Eco Retreat
5. Final ExamAssessment
| Title | Learning Outcomes | Value |
|---|
| Chapter Assignments (4) | 1-8 | 20% |
| Chapter Quizzes (2) | 1-8 | 15% |
| Final Project | 1-8 | 40% |
| Final Exam (Theory & Practical) | 1-8 | 25% |
| Total | 100% |
Grading Table
| Percentage |
Letter Grade |
GPA |
| 90-100 |
A+ |
4.33 |
| 85-89 |
A |
4.00 |
| 80-84 |
A- |
3.67 |
| 76-79 |
B+ |
3.33 |
| 72-75 |
B |
3.00 |
| 68-71 |
B- |
2.67 |
| 64-67 |
C+ |
2.33 |
| 60-63 |
C |
2.00 |
| 55-59 |
C- |
1.67 |
| 50-54 |
P |
1.00 |
| 0-49 |
F |
0.00 |
| |
DNW |
0.00 |
See the Academic Calendar for General Information including how to withdraw from course(s) and other regulations.
Disclaimer
Information contained in this course outline is correct at the time of publication. Content of the course is revised on an ongoing basis to ensure relevance to changing educational, employment and market needs. The instructor will endeavor to provide notice of changes to students as soon as possible. The instructor reserves the right to add or delete material from courses.