Introduction to Payroll Accounting

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

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.

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.

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.

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.

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.

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.

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.

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.

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.