Land Acknowledgement

Algonquin College campuses in Ottawa and Pembroke are located on the traditional unceded, and unsurrendered territory of the Anishinàbe Algonquin People. The Algonquin People have inhabited and cared for these lands since time immemorial. We take this time to express our gratitude and respect to them and to the land for all that it has provided and will continue to provide.

 

As a post-secondary institution, we acknowledge the harms done to Indigenous Peoples and are committed to learning from the past. We pledge to promote healing and resilience as we move forward in partnership with the Algonquin Nations, First Nations, Métis, and Inuit peoples in a spirit of reconciliation.

 

While we recognize that territorial acknowledgements are only one step in cultivating greater respect for and inclusion of Indigenous Peoples, we commit to accompanying these words with actions. We are dedicated to building a future and community that is better for all.

 

We pledge to continue exploring and making meaningful contributions to the Truth and Reconciliation Commission of Canada’s Calls to Action.

 

Learn more about the College's commitment to Truth and Reconciliation: https://www.algonquincollege.com/tri

Course Description

Whether the organization has one or 10,000 employees, accurate and timely payroll processing is paramount. Students focus on practices to ensure that records are maintained, third-party reporting and remittances are done on time and correctly, and perhaps most importantly, that an employee's pay is processed accurately. Through in-class lectures and activities, students explore the fundamentals of payroll.

Vocational Learning Outcomes

This course provides the opportunity for you to achieve the following outcomes:

1315X01FWO - Bookkeeping and Accounting Practices

VLO 2 Identify and apply Canadian and Ontario payroll record-keeping practices, procedures, requirements and regulations to employee compensation. (T, A)
VLO 3 Describe and navigate business structures and interrelationships from the perspective of the finance and accounting department. (T)
VLO 4 Apply Canadian compliance standards to the preparation of basic statutory and non-statutory business filings. (T, A)
VLO 5 Apply fundamental mathematical methods and procedures to support bookkeeping practices and the preparation of financial information. (T, A)
VLO 6 Produce accurate and appropriate formats of inter- and intra-office communications according to accounting and finance department conventions. (T, A)
VLO 7 Practise ethical behaviour and corporate responsibility in all aspects of work completed. (T)
Assessment Levels —T: Taught A: Assessed CP: Culminating Performance 

Course Learning Outcomes / Embedded Knowledge and Skills

When you have earned credit for this course, you will have demonstrated the ability to:

1. Maintain payroll records for organizations.

1.1
Determine if an organization is an employer or has contracted for services. Describe the organization’s objectives of the payroll function and processes. Identify the various internal and external payroll stakeholders. Describe stakeholder objectives in the payroll process. Describe an organization’s use of the social insurance number.

2. Describe Canadian federal and provincial labour and employment standards as they apply to employers.

2.1
Describe the impact of labour and employment standards on payroll calculations. Explain how employer policies may affect payroll administration. Identify sources for updated employment standard information.

3. Calculate pay for various types of employees.

3.1
Describe the sources of employment earnings. Define earnings, allowances and reimbursements and describe the differences. Calculate gross pay for salaried, hourly, contract and commission employees. Calculate and apply benefits in varying employee situations Apply federal and provincial payroll legislation to calculate and apply statutory deductions to arrive at employee net pay. Identify and apply non-statutory deductions to arrive at employee net pay.

Course Learning Outcomes (CLO) Mapping

CLO mapping is not available.

Learning Resources

Required Textbook:
 
Dryden, Alan W.  An Introduction to Payroll Administration


To access your course list, learning resources and costs, visit the Campus Bookstore.
Please note that a learner must be registered in a specific course or program to view this information.
Program tuition and fees can be found on the Tuition and Fees Estimator for Full-time Programs page.

Learning Activities

Lectures and demonstrations
Hybrid learning activities
Accessing and researching online resources
Class discussions
Viewing videos of related material
Assignments
Quizzes
Tests

Pre-defined Evaluation / Earning Credit

The following list provides evidence of this course's learning achievements and the outcomes they validate:

Assignment(s) (30%)

Validates Outcomes:  CLO 1, CLO 2, CLO 3

Quiz(zes)/Test(s) (20%)

Validates Outcomes:  CLO 1, CLO 2

Quiz(zes)/Test(s) (25%)

Validates Outcomes:  CLO 3

Quiz(zes)/Test(s) (25%)

Validates Outcomes:  CLO 2, CLO 3

Prior Learning Assessment and Recognition

Students who wish to apply for Prior Learning Assessment and Recognition (PLAR) need to demonstrate competency at a post-secondary level in all outlined course learning outcomes. Evidence of learning achievement for PLAR candidates includes:

  • Portfolio
  • Challenge Exam
  • Other: Exemption based

Course Related Information

Please refer to the Course Section Information (CSI) / weekly schedule for specific course-related information as provided by your professor.

Program Information

Department Information

School of Business Procedures

The School of Business Procedures file is located under “Course Information” in your course Brightspace site.  These procedures are specific to School of Business programs and either cover issues not included in College Policies and Directives or elaborate on them.

Student Academic Responsibilities
Each student is responsible for:
• Knowing the due dates for marked out-of-class assignments.
• Knowing the dates of in-class marked assignments and exercises.
• Maintaining a folder of all work done in the course during the semester for validation claims in cases of disagreement with faculty.
• Keeping both paper and electronic copies of all assignments, marked and unmarked, in case papers are lost or go missing;
• Regularly checking both Brightspace announcements as well as one's Algonquin e-mail account for important messages from both professor and college administration.
• Participating in on-line and classroom exercises and activities as required.
Exemptions
Exemptions may be granted to students who have successfully passed an equivalent course at a post-secondary institution. If you wish to apply for an exemption contact the coordinator of the course for academic advice.  To apply for an exemption, you must contact the Registrar’s Office before the deadline listed on your timetable.

Withdrawing From The Course
The last date for withdrawing from courses without academic penalty is printed on your timetable.  The student is responsible for notifying the instructor and completing the appropriate form for withdrawal with the College Registrar.

Software Copyright
In the past few years, the Copyright Act has been updated to cover computer software. If the police lay charges against someone infringing copyright, the maximum penalties for a
summary conviction are "a fine not exceeding $25,000 or imprisonment for a term not
exceeding six months or both." The maximum penalties for an indictable conviction are "a fine not exceeding one million dollars or imprisonment for a term not exceeding five years or both."  Making a copy of software package for your own use, other than a backup copy of package that you have purchased as allowed in your license agreement, would make you liable for the above penalties.

Harassment/Discrimination/Violence
Harassment, discrimination and violence will not be tolerated. Any form of harassment (sexual, racial, gender or disability related), discrimination (direct or indirect), or violence, whether towards a professor or amongst students, will not be tolerated on the college premises. Action taken will start with a formal warning and proceed to the full disciplinary actions as outlined in Algonquin College policy. For further information, refer to the Student Instaguide or get a copy of the official policy statements from the Student Association (Directive A8).  

Plagiarism Detection Software
"Turnitin" plagiarism detection software is in use in the School of Business. Professors may require students to submit their work for review. Scores higher than 20% are subject to review under policy AA48: Academic Integrity found at https://www.algonquincollege.com/policies/files/2021/09/AA48.pdf 

Retention of Student Work
Students are advised that original, electronic, or copied samples of their work may be retained for the purpose of program quality review by assessment panels. Unless students have otherwise granted permission, anonymity will be respected for all work retained for the purpose of quality review. Original work samples, may be retained with student agreement and will be returned.


Academic Probation or Withdrawal from Academic Program
as per College Policy AA14, which can be found at http://www3.algonquincollege.com/directives/policy/aa14-grading-system/

"A student is on academic probation when the term cumulative grade point average falls below
1.7, or when a student carries 2 or more "F" grades. A student on academic probation may
continue in the program, subject to conditions set by the Academic Administrator. In some
cases, there may be program specific progression requirements which supersede the foregoing.

The transcript message reads:
Academic Probation - Please see your Program Coordinator"

"A student on probation may be required to:
a. reduce his/her course load,
b. withdraw from full-time status within the program, or
c. withdraw completely from the program.

A student required to withdraw completely from Level 01 must reapply through the Ontario
College Application Services. A student required to withdraw from an advanced level of the program must have the approval of the Academic Administrator prior to resuming his/her studies."

College Related Information

Algonquin College’s policies have been developed to ensure the health, safety and security of all students, faculty and staff, and the proper and fair operation of the College as an academic institution and employer. Please refer to the Algonquin College Policies website for the most current policy information available at http://www.algonquincollege.com/policies/. 

 

Students are especially encouraged to be aware of the following College expectations: 

 

It is the responsibility of every student to review and monitor the accuracy of their academic progression. This includes Brightspace and ACSIS accounts to review their timetable, account balances, and transcript. If there are any errors or concerns, the student must communicate with their Program Coordinator as soon as possible to resolve. 

 

Academic Integrity

Algonquin College is committed to the highest standards of academic integrity, and students are expected to uphold these standards throughout their learning journey with the College and post-graduation. Any academic work submitted by a student is expected to be their own work, unless designated otherwise. All human and technology-assisted generated sources must be attributed. Refer to the College's Library website for attribution support and resources. All students are expected to be familiar with the College’s AA48: Academic Integrity policy which outlines student and staff roles and responsibilities, the process for addressing, determining and ruling final academic decisions regarding violations of academic integrity as well as what represents academic misconduct. Students with questions about academic integrity course expectations including but not limited to use of technology, genAI and other resources to support completion of coursework, are encouraged to speak to their professor and refer to the course weekly schedule, assessment instructions, course announcements and materials.

 

Generative Artificial Intelligence (AI)

The educational value of this course lies not only in mastering course content but also in developing original thought, critical thinking, and individual problem-solving skills through active engagement with course materials. As generative artificial intelligence (genAI) continues to evolve, so too does its relationship to student learning and academic integrity. Students must discuss any use of AI that is not explicitly permitted or addressed in the course outline, assignment instructions, or other course materials with the professor to ensure that it supports the learning objectives of the course. Students with questions about academic integrity expectations, including the use of technology, genAI, and other resources, should consult their professor and review course materials and assessment guidelines.

 

Centre for Accessible Learning (CAL)

Students with visible and/or non-visible disabilities are encouraged to register with the Centre for Accessible Learning (CAL) in order to be eligible for appropriate learning supports and/or accommodations. Students are strongly encouraged to make an appointment with CAL as early as possible when starting a program. Once a student’s needs are identified, a Letter of Accommodation (LOA) will be issued which students can share with their professors through the CAL Student Portal. Returning students should ensure that professors are given a copy of their LOA each semester. 

 

Test Accommodations for Students Registered with CAL

Students who require testing accommodations will book their tests/exams through the CAL Student Portal. It is important to note the posted test/exam booking deadlines for the term. Test booking deadlines are communicated through CAL Accessible Learning Advisors, CAL Testing Services, and other college-wide communication. Additional information on the steps to book accommodated tests/exams with CAL Test Services can be found via this Step-by-Step Overview.

 

Deferred Evaluations and/or Retroactive Accommodations 

Students are expected to meet evaluation and completion deadlines as stated in course outline and weekly schedule documents. In circumstances where evaluation deadlines are missed or student performance has been affected by a temporary, significant and/or unanticipated change in functional ability related to disability (including mental health), interim or retroactive accommodations may be considered. For these instances it is advised that students reach out to CAL or their professors as soon as possible. For other situations where deferral of evaluations may be warranted, students may consult Algonquin College Policy AA21: Deferred Evaluation. 

 

Network Credentials and College Email 

Students at Algonquin College are provided with a college email account. This is the address that will be used when the College, professors, or fellow students communicate important information about program or course activities. Network credentials can be found in the ACSIS portal and students are expected to check their Algonquin email regularly and to use it to send and receive college-related email. Students are required to maintain the privacy of their AC login credentials. Sharing network credentials poses a security risk and is subject to disciplinary action. Students’ responsibility to protect their login credentials is governed by the Information Security Policy IT01. Support is available through the college Information Technology Service (ITS) at: https://www.algonquincollege.com/its/ 

 

Mental Health and Wellness Supports

Canada has launched a national Suicide Helpline at www.988.ca and a wide range of mental health and wellness resources for Algonquin students are available at www.algonquincollege.com/SSS/student-health-wellness. 

 

Our compassionate and experienced counsellors, who are registered professionals, offer free and confidential mental health and wellness counselling to current Algonquin College students. Visit the Counselling Services to learn more about services and supports, or to book an appointment.

 

Student Course Feedback 

Algonquin College invites students to share their course experience by completing a student course feedback survey for each course they take. For further details consult Algonquin College Policy AA25: Student Course Feedback.

 

Use of Mobile Devices in Class

During classes, the use of mobile devices unless authorized by your professor can be disruptive and disrespectful to others. Image, audio, and video recordings of classroom lectures, activities, or during evaluation sessions are not permitted unless approved by the faculty member prior to the beginning of the scheduled session. Even if approved by the faculty member, recordings that contain images and/or voices of other students may not be published or distributed without the consent of all students represented in the recording. Students may be asked to delete the media file after its intended use. During examinations, the use of such devices is generally prohibited unless authorized by your professor. Otherwise, use is considered academic misconduct in the form of cheating. For further details consult Algonquin College Policy AA32: Use of Electronic Devices in Class 

 

Technology Requirements 

Students are required to have access to a computer and to the internet. There may also be additional technology-related resources required to participate in a course that are not included in the course materials fee, such as headphones, webcams, specialized software, etc. Details on these requirements can be found in the weekly schedule document of the course for each course available on Brightspace. In addition, our BYOD website outlines the mobile computing device technical specifications that may be required by your program.

 

Transfer of Credit 

It is the student’s responsibility to retain course outlines for possible future use to support applications for transfer of credit to other educational institutions. 

 

Safe Harbour 

In the event of an unexpected major event (pandemic, etc.), your course may have changes that are not reflected in the Course Outline. Should this happen, the weekly schedule will have updated information about your course.