Sample 2: Accounting 12

Topic:

Prescribed Learning Outcomes:

Financial Data

It is expected that students will:

• prepare basic payroll, remittances, and required payroll tax documents

It is expected that students will:

• classify and record information into general, payroll, accounts receivable, and accounts payable ledgers using manual and computerized accounting procedures
• summarize information from ledgers into reports for analysis, both manually and electronically
• present payroll accounts, deductions, and income tax documents using manual and electronic methods

Overview

The teacher developed a unit to allow students to explore payroll accounting systems. Evaluation was based on:

• gathering of employment data
• preparation of payrolls
• written reports

Planning for Assessment and Evaluation

• The teacher asked each student to find a job advertisement from the classified section of a newspaper. If the salary information was not given, the student made appropriate inquiries to determine the amount and frequency of pay.
• Students determined and gathered the employment forms they would need once they were "hired." Then they completed the forms.
• Using information from the employment forms, each student then created a spreadsheet to handle the payroll for all students in the class. Students calculated gross and net pay for each person for one month, prepared payroll cheques, and prepared the remittance for Revenue Canada.
• Students prepared written reports for their supervisor. In the reports, they explained the aggregate gross pay, net pay, total cost to the employer, and the labour involved in preparing payroll with different schedules (e.g., biweekly, semimonthly, monthly, weekly).

Defining the Criteria

Gathering Employment Data

To what extent does the student:

• find an appropriate job advertisement, complete with information on salary and frequency of pay
• gather and complete employment forms
• provide the information for all members of the class

To what extent does the student:

• design a spreadsheet that accurately calculates the payroll for each of the employees by pay period
• deliver cheques on time and in the correct amount
• accurately calculate and prepare the remittance cheque for the Receiver General

To what extent does the student:

• accurately use the data from the spreadsheet to draw conclusions
• explain conclusions clearly in written form
• make generalizations based on data and experience

Assessing and Evaluating Student Performance

Gathering Employment Data

Gathering employment data was a critical first step in the project; however, it was not the focus of the learning objectives. The teacher chose to assess students' achievements using a simple three-point scale.

Preparing the Payroll

Preparation of payroll involved two steps: designing the spreadsheet, and creating and delivering the cheques.

Designing the Spreadsheet

The teacher expected students to design their spreadsheets to calculate gross pay, net pay, and the monthly remittance to the Receiver General. In addition, employees needed to be grouped by pay period to facilitate preparation of payroll cheques. The teacher used a scale to evaluate the spreadsheet design.

Payroll Cheques

The teacher expected each student to distribute the payroll cheques to fellow students at the end of each payroll period. Students provided peer ratings using the following criteria:

• The cheque was received on time.
• The amount of the cheque was accurate.
• The payroll person could answer any questions regarding the cheque.
• Any previous errors or problems were not repeated.

The teacher used a holistic marking scale for students' written reports.

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