Instructor for this course
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This course prepares the learner with the basic knowledge needed to administer the accounting for payroll. We start with a brief overview of payroll accounting. We will discuss debits, credits, liabilities, and assets. We then walk through an example of recording journal entries for payroll transactions and accruals for a month. The material taught in this course will enhance the skill-set of the payroll practitioner looking to advance in his/her career.

We review examples of:

  • General employer payroll liabilities: such as liabilities for employee compensation, liabilities for employee payroll withholdings, and liabilities for employer payroll taxes.
  • Payroll journal entries
  • Payroll accrual journal entries

Learning Objectives

  • Define liability and asset accounts for payroll transactions.
  • Identify payroll transactions that should be posted to a liability or asset account.
  • Define debit and credit.
  • Recognize the processes to ensure correct accounting of the payroll.
  • Discover how payroll practices impact the cost of operating a payroll organization.
  • Discover how to prepare payroll journal entries for the general ledger posting.
Last updated/reviewed: November 6, 2019

201 Reviews (597 ratings)Reviews

3
Anonymous Author
This course is not an introduction to payroll accounting, it is an introduction to accounting, maybe for people in payroll who don't have an understanding of the basics of accounting. For someone who understands accounting but wants to learn more about payroll, this is not the appropriate course.
4
Anonymous Author
I think this course title should be labeled introduction to accounting with minor payroll focus. It has too much accounting whereas I wanted more payroll discussion such as how to communicate between ERP and HR program, etc.
5
Member's Profile
Good methodical explanation. Small critique. The handling of Bonus and Vacation Accrual is handled differently than a simple credit to Bonus expense or vacation accrual expense. The entry to setup vacation accrual is debit accrual expense and credit the vacation accrual that is correct. But when the vacation accrual is taken or paid it is simply and debit to the payroll vacation accrual and credit to cash. The payroll expense for the employee for current month goes down since the employee uses the vacation accrual to pay the salary and not the salary expense for month accrual is taken. The same applies to the bonus accrual which does not affect income when it is paid since the bonus expense has already been paid previously. Jay Bineau
2
Anonymous Author
Objectives met as written, which is more about teaching accounting to payroll people than teaching payroll to the accountants. Delivery was very monotone with too much repetition that makes it seem like too much time allotted. Nuances of content often not precise/correct. Multiple quiz questions implied only one account would be impacted but another one listed could/would also be. Did acknowledge not all companies follow accrual accounting but assumed all that did follow book and reverse. Accounts illustrated often miss SEC distinction between payables and accrued expenses. Some points irrelevant given the objectives, such as accounting for computer purchases and leases.
2
Anonymous Author
This was not at all what I expected and was very disappointed overall. Most of the emphasis was on basic accounting and not payroll. The instructor kept saying physical instead of fiscal. As a continuing ed course it seems to me that most people taking this course should already know most of the material presented. I did like the fact that she had review questions throughout the course, something I would like to see in other courses.
1
Member's Profile
This was the most tedious, basic class I've taken for CPE. I can't believe this counts as CPE for a CPA. It covers the first week of Acounting 101 at a community college level. She explains what an asset is, what cash is, debit on the left, credit on the right, etc. And apparently when an accounting period is different than the calendar year, it is a "physical year." She must have said this a dozen times and I cringed every time.
3
Anonymous Author
I thought Ms.Shirley was not so exciting to tell us why is so important to learn payroll accounting well, I encouraged her to be louder in the course. I thought the test in the last session is not so relevant to payroll accounting, and I still do not what is the different between wage and salary、FICA and someother similar concepts, so next time pls tell us more knowledges about payroll accounting.Thanks for Ms. Shirley's great work.
4
Anonymous Author
The primary focus of this course is basic accounting (t accounts, double entry, accruals, etc.) and uses payroll transactions as an example. This would be helpful for those those who don't have an accounting foundation; others probably won't benefit from this course. I would be interested in additional courses on a deeper level about payroll and compensation.
3
Member's Profile
The content of the class information was very good, but the speaker was whispering and sounded like she needed a drink. The slides were good but not enough information on the slides. The speaker was speaking but the information was not on the slides.
4
Member's Profile
This was a refresher course for me. My only recommendation is to illustrate the process of journalizing more and balancing T-accounts. The descriptions didn't always coincide with what was being viewed on the screen at the time.
4
Member's Profile
Like some of the others have said, I think this more so teaches accounting to payroll professionals rather than payroll to accountants. However, I thought it was a good refresher on some of the basic payroll journal entries.
4
Anonymous Author
I appreciated the repetition of the course material. Lots of good examples. I thought the information was presented in a rather dry manner. Perslons needing an introduction to payroll account would benefit from this course.
3
Member's Profile
The speaker was monotone and you could tell she was reading the material because you could hear paper turning. The course documents were the same as the video so you could just study those and know the material.
5
Member's Profile
This was very helpful in my current position. I've been taken on a lot of Accounting responsibilities. I was tested on this subject matter when I obtained my CPP. But, haven't been using this until recently.
5
Member's Profile
Shirley, thank you so much for this clear, concise and comprehensive hour in review of the accounting for payroll basics. I needed this refresher and you had the perfect course for me. Thank you, Larry
5
Member's Profile
Good overview of payroll transactions and how they are booked. As other reviews state, this course is more for payroll professionals learning about accounting than for accountants to learn about payroll.
5
Anonymous Author
I really enjoyed listening to Shirley explain accounting. It's always hard for me as it all seems backwards but she explained it all very well and had pictures to back it up which helped me a lot.
3
Anonymous Author
The first of half of the class was related to basic accounting concepts, when the title of the class is "Introduction to Payroll Accounting". I was hoping for the class to be more payroll focused.
5
Anonymous Author
This course provided a good, basic overview of accounting and payroll processes. I would like to see a little more detail regarding how to reverse the accrual entries and book the actual entries.
3
Member's Profile
Dry, but a fine review of the overall effect of payroll accounting. Probably best for accountants already familiar with general accounting and just needs a refresher on debits/credits, etc.
3
Member's Profile
Quick review of accounting and accounting for payroll. Very basic information and could have been enhanced with a worksheet/system to assist in doing a payroll for a medium sized business.
2
Anonymous Author
The instructor's voice lacked energy and her she consistently mispronounced the word "fiscal". There was also a lot of speaking but no information added to the slides for visual learners.
3
Member's Profile
Most payroll professionals that I have met do NOT like the accounting side of payroll. I felt the slides could have used a little more info but overall the course explained the basics.
5
Member's Profile
Sometimes we get so used to our job that we forget the basics. Thank goodness, there is a refresher course. This is good for anyone who wants to learn more about payroll accounting.
3
Member's Profile
I think others have also touched on the fact that instead of Fiscal Year, the speaker refers to it as Physical Year throughout the program. The speaker is also speaking very slowly.
4
Anonymous Author
I thought there would be a more in depth look into payroll. The instructor was very informative, but it seemed like an introduction to accounting class, not specifically payroll.
5
Anonymous Author
this is a good high-level overview for people that are not normally involved with accounting payroll. it also offers a quick refresher on assets, liabilities, revenue and equity.
4
Member's Profile
The information was very basic but good. Clear explanations. I don't think the beginning information is useful unless this is a course taken by a non-accounting professional.
5
Anonymous Author
Nice overview with emphasis on main points. Great for those new to accounting principles but also a great review for those who are already familiar with accounting principles.
5
Member's Profile
This was a great course to get an introduction on payroll accounting! Easy to follow and found the info pertinent to what a payroll professional will encounter in their role.
5
Anonymous Author
This course is a very good refresher. The instructor was very effective in presenting the various topics within the course. The time allotted was sufficient for this course.
2
Member's Profile
This course is ok for HR professionals trying to learn basic accounting, not accountants trying to learn payroll accounting. Over half of the course was basic accounting.
5
Member's Profile
This is an excellent introductory course for anyone who is new to payroll and wants to understand more about how the transactions we process affect company financials.
4
Anonymous Author
This is a very very basic course if you are an accountant. Might be more suited for a payroll specialist who wants to understand the impact of transactions on the GL.
3
Member's Profile
basic overview of payroll accounting and some review of basic accounting (assets vs liabilities) (debits vs credits). Walked through one example of recording payroll.
4
Anonymous Author
This is more of an "accounting for payroll employees" course than a "payroll for accounting employees" course. Not what I was looking for, but instructor is thorough.
2
Anonymous Author
This couse is probably helpful for payroll professionals with little accounting background, but as others have commented, this is pretty basic Accounting 101 review.
5
Member's Profile
This course is perfect for those who want to have a basic understand the accounting aspects of payroll which is expected by the title. It fulfills its objective.
4
Anonymous Author
This course is a high-level overview of basic accounting. I think it would be helpful if all the slides matched up to what was being said by the instructor.
1
Anonymous Author
Not really a payroll accounting lesson. It's more of a basic accounting class. If you took basic accounting in school you won't really learn anything new.
3
Anonymous Author
Course needs to focus more on actual Payroll accounting teaching the stages in the Payroll process and the basic taxes and forms associated with the process.
Anonymous Author
Might be a good overview if not an accountant. Was hoping for more information on the payroll side perspective rather than a quick intro to accounting 101.
3
Member's Profile
This course is a good entry level course, but I am not sure that I learned a lot about payroll accounting specifically versus general accounting concepts.
5
Anonymous Author
This was a very basic course that will be helplful to those just starting with payroll accounting or accounting in general. The course was laid out well.
5
Anonymous Author
Basic overview of payroll entries. Good refresher for someone that doesn't work with payroll or a good beginner course for someone getting into payroll
5
Member's Profile
I always like it when the subject goes back to the debits and credits. Shirley covered all of the relevant payroll topics I need as an accountant.
3
Member's Profile
Very basic course with monotone presenter. I did enjoy the interim mini-quizzes and straight forward slides. Good for a quick accounting 101.
4
Anonymous Author
Overall the course was a good refresher. The instructor kept saying "physical year" and confusing month with year, but otherwise, good course.
4
Member's Profile
I feel that the slides could have contained a little more information as these are for me a take-away from the course for me to refer back to.
2
Anonymous Author
This class was far more simplistic than I realized. It is not needed unless someone knows absolutely no accounting for payroll or accruals.
3
Anonymous Author
There was a lot of info covered in an hours time but I didn't feel the test questions/ content were necessarily covered during the review.
4
Member's Profile
Great introduction to payroll accounting for the non-accountant. A bit too basic for anyone with an entry level knowledge of accounting.
3
Member's Profile
Great intro to payroll. The instructors pace is slow but this is a must for payroll employees weak in accounting. Simple yet effective.
5
Anonymous Author
Very good and detailed with explanations that are very helpful for the beginner. I think bookkeepers would benefit most from this course
4
Anonymous Author
This course seemed to be a very basic overview of Payroll Accounting. The instructor has a lot of very good information in the slides.
5
Anonymous Author
This is a good basic overview of accounting for payroll. Instructor explained accounting principles and how they relate to payroll.
3
Anonymous Author
I would have liked more visual examples and scenarios. This course is most beneficial to those who do not have accounting backgrounds.
2
Anonymous Author
It was basic accounting and there was some good information. I couldn't get past the "Fiscal" period being pronounced as "Physical".
4
Member's Profile
Very informational. The review of the basic accounting was very helpful for better understanding of how entries are made. Thank you!
2
Member's Profile
Mispronunciation of words such as fiscal (stated as physical in course). Power points could also be a little clearer for study.
5
Anonymous Author
Session was good. Wish more examples were given to help better understand the content. Overall it was well worth the session.
5
Member's Profile
This course is more basics of accounting than it is relating to payroll, in my opinion. But a valuable refresher regardless.
2
Anonymous Author
It is pronounced FISCAL and not PHYSICAL. SUI stands for State Unemployment Insurance Tax not State Unemployment Income Tax.
4
Member's Profile
Speaker was a little hard to hear without turning speakers up to full volume but overall class was very good and informative.
Anonymous Author
Good basic review of general accounting for an entry-level payroll employee. Liked the incorporation of the lesson quizzes.
5
Member's Profile
I liked that the professor was very thorough, she gave good examples and she gave definitions and PDF access to the slides.
5
Member's Profile
I just find Accounting so confusing. No matter how hard i study. This Webinar does help in making things a little easier.
4
Anonymous Author
Informative for a payroll professional that would like to learn more about the accounting side of the payroll process.
5
Member's Profile
The accounting portion of a job is always the most difficult because the debits and credits can be easily confused
2
Member's Profile
I was surprised this counts for CPE credit. I can't think of any CPA that would get anything useful out of this.
5
Member's Profile
I liked the content as it never gets old talking about accounting as it keeps you on your feet the entire time.
5
Member's Profile
This course was very effective at delivering the ideas needed to be a more effective leader, and professional.
4
Anonymous Author
This is an introduction to payroll accounting and is best suited for those with limited accounting knowledge.
5
Anonymous Author
Very high-level review. It would be helpful to include more detail in the actual slides for future reference.
5
Member's Profile
Course was very helpful. Quiz questions were not as aligned to Payroll accounting as they could have been.
5
Member's Profile
great overview of assets, liabilities and debits and credits. Also a good intro into payroll accounting.
2
Anonymous Author
A little to basic. I was hoping for more information related to payroll than about general accounting.
5
Anonymous Author
Great course to learn about payroll accounting for people who are not involved with payroll accounting.
4
Member's Profile
Much of the course dealt with basic accounting principles which helped but stretched out the material.
3
Anonymous Author
This is pretty basic information, although I do know some payroll clerks who would benefit from it.
3
Anonymous Author
A quick overview but if you have accounting background you might not find this course useful for you.
Anonymous Author
very basic, would have liked to see more on payroll accounting rather than basic general accounting
5
Anonymous Author
Materials and presentation flowed smoothly. Examples and quiz questions were relevant to the course.
Member's Profile
This is a simple entry level course. There's more on the trial balance than on payroll accounting.
5
Anonymous Author
It covers basic principle of payroll accounting. It is helpful to refresh my memories from School.
4
Anonymous Author
Instructor was clear in her explanation of accrual entries. In general, the course was very basic.
5
Member's Profile
excellent presentation of the accounting basics that every accountant runs into on a daily basis.
5
Member's Profile
Basic overview of accounting debits and credits, especially as they relate to payroll cycles.
4
Member's Profile
I found the course helpful, but thought the power point outline was somewhat incomplete.
4
Member's Profile
Fast moving course - would have appreciated a slower pace and more explanation of concepts
4
Member's Profile
Teacher very thorough. Nice refresher. Topics covered were very appropriate for beginners.
3
Anonymous Author
Instructor was very knowledgeable and thorough about the payroll topic she was presenting.
3
Member's Profile
Very general accounting principles, I was expecting more specific examples or situations.
4
Anonymous Author
A little more basic than expected. Overall a good review of basics in payroll accounting.
5
Anonymous Author
Good coverage of material but some of the slides were not detailed enough to follow along
5
Anonymous Author
Great introduction to payroll and accounting 101. Helpful to all! Thanks for the course.
5
Anonymous Author
This really a very basic accounting class with an emphasis on payroll-type activities.
4
Anonymous Author
This is a very basic introduction to accounting. I guess I wasn't sure what to expect.
4
Anonymous Author
Good refresher for a payroll professional thats on the accounting side of the equation.
4
Member's Profile
Surprised me that physical was used for fiscal. Very easily understood. Very nice!
4
Anonymous Author
The title of the course is very accurate, this is a very Basic course covering Payroll
4
Member's Profile
Good overview of the basics of accounting and how it pertains to payroll recording.
4
Anonymous Author
Some concepts were more general accounting than payroll but overall good information
3
Member's Profile
This is basic information for those who do not already handle accounting functions.
4
Member's Profile
Meets its stated goals. Basic accounting and how it relates to payroll processing.
4
Member's Profile
this is a very very basic course. It was much more remedial than I was expecting.
3
Member's Profile
good basics for a payroll person. Probably a little too basic for an accountant.
Member's Profile
Course title deceiving....more about general accounting than payroll accounting
3
Anonymous Author
A little on the simple side. I would like to learn more about the complexities.
5
Anonymous Author
Accounting can be very confusing but this course broke it down in simple terms
5
Anonymous Author
A great basic overview of payroll accounting. Easy to understand and follow.
5
Member's Profile
clear, concise material for intro into Accounting, easy to understand material
4
Anonymous Author
A very very basic review. This is a high school review but an effective one.
3
Member's Profile
I'm just learning accounting so still trying to learn the debits and credits.
5
Anonymous Author
The lesson is great for someone who wants to learn about payroll accounting.
3
Member's Profile
This course provides an adequate less on introduction to payroll accounting.
5
Member's Profile
This course was very fruitful , this will help me with payroll processing .
4
Anonymous Author
Good information. A lot to retain in an hour if you're not already familiar
5
Member's Profile
I liked the emphasis on the basis of accounting and not just for payroll.
4
Member's Profile
it was a good overview of the basic responsibilities of the payroll team
5
Member's Profile
Good for a payroll person who doesn't understand where THEIR numbers go.
3
Anonymous Author
a good introduction to payroll accounting. Helpful for an introduction
5
Member's Profile
It was a great and concise course very relevant to payroll accounting.
5
Anonymous Author
Good to hear a refresher on the payroll entries, specifically for taxes
4
Anonymous Author
Course fully met objectives, structured well, increased my knowledge.
5
Member's Profile
Very organized. Mini-quizzes helpful. Great intro class for payroll.
5
Anonymous Author
It was clear and easy to understand. A good basic refresher course.
4
Anonymous Author
Provided a good basic understanding, would have liked more examples.
4
Anonymous Author
More than just payroll accounting overview. Good overview of topics.
5
Member's Profile
Love this course, and am very impressed with the amazing instructor.
5
Anonymous Author
Accruals were the biggest takeaway but overall a great "forest" view
5
Anonymous Author
Good refresher on the payroll accounting we learned at some time .
5
Member's Profile
Nice focus on accounting basics, which is important for payroll.
3
Member's Profile
very basic accounting, not as advanced on the payroll as desired.
5
Member's Profile
Good refresher for someone away from payroll processes for awhile
3
Member's Profile
This course would be great for a entry level staff member to take
5
Anonymous Author
A very good course to review the basics of payroll accounting.
5
Anonymous Author
Instructor was very engaging and information was well presented.
4
Member's Profile
very basic simple course for those with no accounting knowledge
3
Member's Profile
It was good information, but the presenter was a bit monotone.
5
Member's Profile
Too much focus on really really basic accounting principles
4
Anonymous Author
Basic payroll accounting course that covers relevant areas.
4
Member's Profile
I would like to have more written resources for visual aid.
5
Member's Profile
Great job! Course was very informative and easy to follow.
5
Member's Profile
Great information and presentation was easy to understand.
5
Member's Profile
Basic knowledge on payroll accounting - great short course
5
Member's Profile
Great test for practicing payroll accounting principles.
5
Member's Profile
Good basic information given for entry level accounting.
3
Member's Profile
Not a very informative course for CONTINUING education!
5
Anonymous Author
good overview of payroll accounting basics. Thank you!
2
Anonymous Author
overly simplistic, not specifically related to payroll
4
Member's Profile
Great for beginners. Instructor is very repetitive.
Member's Profile
very good as a basic cource for non-accounting people
5
Member's Profile
I wanted a refresher, so this was perfect! thank you!
1
Member's Profile
great thank you very much i appreciate the opporunity
3
Member's Profile
Notes should be better and include more information
4
Anonymous Author
Basic review of payroll accounting. Good refresher!
4
Member's Profile
Good basic overview of payroll accounting. Thanks.
4
Anonymous Author
Good introduction to basics of payroll accounting.
5
Anonymous Author
Great explanations of basic accounting principles.
4
Anonymous Author
Thorough and clear presentation of the concepts!
4
Anonymous Author
Well prepared and comprehensive presentation.
4
Anonymous Author
basic and straightforward. good introduction
4
Member's Profile
Course was WAY more basic than anticipated.
5
Anonymous Author
Well explained, and simple to understand.
4
Anonymous Author
Basic overview of accounting and payroll
3
Anonymous Author
Great course for basic accounting review
2
Member's Profile
Would like to see detail of test outcome
4
Anonymous Author
good overview of payroll accounting.
3
Anonymous Author
basic review of accounting principals
4
Member's Profile
Interesting and a good introduction
4
Member's Profile
tougher than I thought it would be
3
Member's Profile
The course is too basic for a CPA.
5
Member's Profile
explanation of payroll accounting
3
Member's Profile
Would like to see more examples.
5
Member's Profile
Great course! Very informative.
3
Member's Profile
Very very very basic material.
2
Anonymous Author
it did not keep my attention
5
Anonymous Author
Another efficient course!
1
Member's Profile
basic, but informative
5
Anonymous Author
Good summary of info
4
Anonymous Author
very basic accounting
3
Member's Profile
Really really basic
3
Member's Profile
very basic course
4
Member's Profile
Simple and brief
5
Anonymous Author
Very Informative
5
Anonymous Author
Great Course!!!
5
Member's Profile
Great overview
4
Anonymous Author
very helpful
5
Member's Profile
Nice course
3
Anonymous Author
VERY basic.
Anonymous Author
Very basic
3
Member's Profile
mediocre
5
Member's Profile
Too easy
4
Anonymous Author
Basics
5
Anonymous Author
Great
4
Member's Profile
Good
5
Member's Profile
good
5
Member's Profile
na
4
Anonymous Author
ok
Anonymous Author
45

Prerequisites

Course Complexity: Foundational

No Advanced Preparation or Prerequisites are needed for this course. 

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
Lesson 1
  7:13Importance of Accounting
  9:59Account Types
Lesson 2
  8:53Chart of Accounts/Posting Entries
  6:37Posting Entries (continued)
Lesson 3
  7:29Accruals
  7:12Accrual and Reversal Entries
  12:51Vacation Accrual and Course Recap
Continuous Play
  1:01:04Introduction to Basic Payroll Accounting full video
SUPPORTING MATERIALS
  PDFSlides: Basic Payroll Accounting
  PDFBasic Payroll Accounting Glossary/Index
REVIEW & TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM