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Shirley Brickous, Director – Payroll Operations
Shirley is a Certified Payroll Professional and Professional in Human Resources with 26 years experience. She is a recognized national speaker and is dedicated to the advancement of the payroll profession.
This instructor has 3 courses »To Access This Course:
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 payroll accounting course will enhance the skill-set of the payroll accountants and payroll specialist looking to advance in their 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 in payroll accounting for the general ledger posting.
Last updated/reviewed: May 4, 2022
283 Reviews (904 ratings)Reviews
The course did a great job of explaining the payroll process. It explains the relationships between credit and debit entries and how one affects the other.
Good overview for beginners regarding payroll and accounting entries. PDF of slide show is a useful reference.
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.
I was looking for an entry-level course to share with my payroll team to give them a basic understanding of accounting principles. While this course does deliver on the basic principles, the speaker wasn't very engaging and there were some errors mentioned in the material. The most significant was that the speaker kept referring to a fiscal year as a "physical year". If you are assigning this course to someone, I'd recommend you take it first. If you're taking this on your own, the included "glossary" only includes 5 words; I'd recommend googling relevant terminology. It's really not a bad course for what you pay, but don't expect to be "wow-ed".
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 course was good and well structured. I am a visual learner, so I wish there had been more information on the PowerPoints at times, but that is individual preference and I understand why there wasn't. It was just that examples were hard to follow when she would rapidly name off accounts/dollar values. But it didn't impact my overall understanding of the topic.
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.
This course was extremely helpful, a great refresher for those taking the FPC or working on recertification - the instructor was thorough and provided plenty of resources to refer back to for the quiz and the final exam. I do recommend reviewing the course materials after viewing the video before taking the final exam.
Not a fan - sorry, but it was confusing and did not give me a deeper understanding of payroll accounting - seemed to focus more on debits and credits and not enough on the details of payroll. Also when you go over a quiz bit - it would be good to pause, so we can think of a response before you state it.
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.
Ms. Brickous is provides a good explanation of the journal entries required to record payroll journal entries and accrued payroll journal entries. She is easy to listen to as she is very soft spoken, and the necessary skills were addressed. Her slides were also clear and helpful.
Good refresher course on overall accounting principles as well as on payroll processes and terminology. However, don't expect to learn anything extraordinarily new with this one - it is an introduction course. The slide handouts are thorough and the teacher is a great presenter!
This course was more basic than expected. As someone previously said, this seemed to be more about teaching payroll personnel more about overall accounting than teaching accountants about payroll. I'd recommend specifying a bit more as to who your target audience is.
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.
The course presented the purpose of accruals and the entries required to record payroll expenses. I felt that more could of been done with payroll accounting and less with accounting. overall it is a good overview course on the subject matter.
Good intro to payroll accounting
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.
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.
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.
I feel this course gives a basic intro to accounting as well as covering the payroll side of it. It was informative and easy to follow, and the slides correspond with the material, which helps in learning. Would recommend!
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.
Very basic payroll accounting course suitable for non-accountants or very entry level accountants. If you know how expenses, and payables work and understand basics of period end accruals, you won't get much out of this.
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.
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.
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
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.
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.
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.
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.
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.
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.
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.
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.
Thank you, this course was great. I felt like it covered everything necessary and provided me with the tools to pass the exam at the end. Overall I would recommend this to a colleague.
Simple, but very informative. Useful information provided by qualified instructor. Topics were covered effectively. Instructor was clear and concise. Very knowledgeable instructor.
The instructor's pace and lesson is helpful for an introductory course. She spoke where attendees could follow along easily and restated topics to ensure attendees would understand.
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.
This course helped me see how payroll fits into the general accounting for an organization, which I had not seen before even though I have a general knowledge of overall accounting.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
basic overview of payroll accounting and some review of basic accounting (assets vs liabilities) (debits vs credits). Walked through one example of recording payroll.
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.
This was a great course. Please take this course as a refresher and save the slides. These could help in your day to day activities. It also helped maintain my CPP.
The lecture is very organized and easy to follow. The topics are explained very clearly to help understand how the payroll accounting affects the financial statement.
This couse is probably helpful for payroll professionals with little accounting background, but as others have commented, this is pretty basic Accounting 101 review.
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.
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.
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.
I liked learning the basic accounting for payroll procedures. It is beneficial for anyone on a payroll team to understand when assisting the accounting team.
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.
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.
Wish there was less time spent on basic general accounting topics like t-accounts and debits and credits. Should have more in-depth payroll-related examples
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.
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.
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
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.
the concepts are made very understandable. The coverage of accruals was well explained. The reminder of the importance of reversals was spot on.
Very basic course with monotone presenter. I did enjoy the interim mini-quizzes and straight forward slides. Good for a quick accounting 101.
Overall the course was a good refresher. The instructor kept saying "physical year" and confusing month with year, but otherwise, good course.
The instructor gave a thorough explanation of what Accounting is before delving into how to account for payroll. A very good presentation.
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.
This class was far more simplistic than I realized. It is not needed unless someone knows absolutely no accounting for payroll or accruals.
The course moved too slow for a CPA getting CPE credit. Also, the presenter kept saying physical instead of fiscal which was a distractor.
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.
Great introduction to payroll accounting for the non-accountant. A bit too basic for anyone with an entry level knowledge of accounting.
Great intro to payroll. The instructors pace is slow but this is a must for payroll employees weak in accounting. Simple yet effective.
Very good and detailed with explanations that are very helpful for the beginner. I think bookkeepers would benefit most from this course
This course seemed to be a very basic overview of Payroll Accounting. The instructor has a lot of very good information in the slides.
This is a good basic overview of accounting for payroll. Instructor explained accounting principles and how they relate to payroll.
I would have liked more visual examples and scenarios. This course is most beneficial to those who do not have accounting backgrounds.
Very basic info starting with definitions of assets and liabilities. Not for anyone with accounting degree or significant experience.
It was basic accounting and there was some good information. I couldn't get past the "Fiscal" period being pronounced as "Physical".
Very informational. The review of the basic accounting was very helpful for better understanding of how entries are made. Thank you!
Mispronunciation of words such as fiscal (stated as physical in course). Power points could also be a little clearer for study.
Session was good. Wish more examples were given to help better understand the content. Overall it was well worth the session.
This course is more basics of accounting than it is relating to payroll, in my opinion. But a valuable refresher regardless.
It is pronounced FISCAL and not PHYSICAL.
SUI stands for State Unemployment Insurance Tax not State Unemployment Income Tax.
Speaker was a little hard to hear without turning speakers up to full volume but overall class was very good and informative.
This was a good high level course that is helpful for those new in payroll and a good refresher for experienced professionals.
Good presentation of payroll concessions and the associated journal entries and the importance of accruals to match expenses
Good basic review of general accounting for an entry-level payroll employee. Liked the incorporation of the lesson quizzes.
I liked that the professor was very thorough, she gave good examples and she gave definitions and PDF access to the slides.
I just find Accounting so confusing. No matter how hard i study.
This Webinar does help in making things a little easier.
This course is a summary of the accounting necessary for general Accounts Payable activity. It provides useful information.
Informative for a payroll professional that would like to learn more about the accounting side of the payroll process.
This was a great overview of basic accounting and the balances of each account, as it applies to the payroll function.
Could use a bit more focus on actual payroll items and can assume types of accounts and accounting is a prerequisite
The accounting portion of a job is always the most difficult because the debits and credits can be easily confused
I was surprised this counts for CPE credit. I can't think of any CPA that would get anything useful out of this.
Great introduction to accounting for payroll. Basic but very helpful; a must know for all payroll professionals.
I liked the content as it never gets old talking about accounting as it keeps you on your feet the entire time.
I thought that this course was great for me. I loved the examples. I really appreciated the quizzes as well.
This course was very effective at delivering the ideas needed to be a more effective leader, and professional.
This is an introduction to payroll accounting and is best suited for those with limited accounting knowledge.
Very high-level review. It would be helpful to include more detail in the actual slides for future reference.
This is a simplified payroll related accounting course that certainly help beginners in the payroll function.
As stated in the title, this is an Introduction to Payroll Accounting; this is a great course for beginners.
Enjoyed the course. Very introductory level. Would recommend for someone without an accounting background.
Course was very helpful. Quiz questions were not as aligned to Payroll accounting as they could have been.
This was a good course. The presenter adequately defined and explained the term. She gave good examples.
great overview of assets, liabilities and debits and credits. Also a good intro into payroll accounting.
A little to basic. I was hoping for more information related to payroll than about general accounting.
Great course to learn about payroll accounting for people who are not involved with payroll accounting.
Much of the course dealt with basic accounting principles which helped but stretched out the material.
This was a good summary of payroll and the impact of these transactions as it goes through the system.
Very good review for accounting principals! It is definitely something payroll personnel should know!
not exactly what i was expecting but still informative. perhaps could go into more payroll information
This is pretty basic information, although I do know some payroll clerks who would benefit from it.
A quick overview but if you have accounting background you might not find this course useful for you.
very basic, would have liked to see more on payroll accounting rather than basic general accounting
Materials and presentation flowed smoothly. Examples and quiz questions were relevant to the course.
This is a simple entry level course. There's more on the trial balance than on payroll accounting.
It covers basic principle of payroll accounting. It is helpful to refresh my memories from School.
Instructor was clear in her explanation of accrual entries. In general, the course was very basic.
excellent presentation of the accounting basics that every accountant runs into on a daily basis.
Instructor kept referring to the fiscal year as the physical year throughout, at least 40 times.
Nice overview for entry-level learners. Happy with the reference materials provided. Thank you.
Basic overview of accounting debits and credits, especially as they relate to payroll cycles.
Great course for brushing up on accounting basics. Professor was clear and easy to understand.
Very informative - this ledger work is hard for me to grasp - did a good job of explanation.
The course was easy to follow and the instructor did a great job at explaining each section.
I found the course helpful, but thought the power point outline was somewhat incomplete.
Fast moving course - would have appreciated a slower pace and more explanation of concepts
Teacher very thorough. Nice refresher. Topics covered were very appropriate for beginners.
Great speaker, great presentation and very easy to follow. Excellent learning experience.
Instructor was very knowledgeable and thorough about the payroll topic she was presenting.
Very general accounting principles, I was expecting more specific examples or situations.
A little more basic than expected. Overall a good review of basics in payroll accounting.
Good coverage of material but some of the slides were not detailed enough to follow along
Great review of payroll accounting basics, particularly accruals and reversing entries.
Great introduction to payroll and accounting 101. Helpful to all! Thanks for the course.
Good summary of basics of acconting. Short but interesting class about it. Recommended.
This really a very basic accounting class with an emphasis on payroll-type activities.
This is a very basic introduction to accounting. I guess I wasn't sure what to expect.
Good refresher for a payroll professional thats on the accounting side of the equation.
Surprised me that physical was used for fiscal.
Very easily understood.
Very nice!
The title of the course is very accurate, this is a very Basic course covering Payroll
Good overview of the basics of accounting and how it pertains to payroll recording.
Some concepts were more general accounting than payroll but overall good information
Basic review of payroll accounting. Instructor was clear, but monotone/not exciting.
This is basic information for those who do not already handle accounting functions.
Meets its stated goals. Basic accounting and how it relates to payroll processing.
Good basic overview of the accounting equation and how payroll transactions fit it.
I will save this information for future reference.
Thank you for your kind help.
this is a very very basic course. It was much more remedial than I was expecting.
Good coursework and good refresher of data and information, I will be able to use
Good and basic overview of payroll accounting. Instructor was clear and concise.
good basics for a payroll person. Probably a little too basic for an accountant.
Course title deceiving....more about general accounting than payroll accounting
A little on the simple side. I would like to learn more about the complexities.
Accounting can be very confusing but this course broke it down in simple terms
A great basic overview of payroll accounting. Easy to understand and follow.
clear, concise material for intro into Accounting, easy to understand material
A very very basic review. This is a high school review but an effective one.
I'm just learning accounting so still trying to learn the debits and credits.
A very good introduction to payroll. Could be used to begin a payroll career.
The lesson is great for someone who wants to learn about payroll accounting.
This course provides an adequate less on introduction to payroll accounting.
Appreciated background on Payroll as it relates to Accounting and Entries --
Not much to like or dislike, it was thoroughly thorough... that's all folks.
This course was very fruitful , this will help me with payroll processing .
Good information. A lot to retain in an hour if you're not already familiar
This course was a good introduction to payroll and the slides were helpful.
Good introductory course to payroll accounting that I used to train staff.
I liked the emphasis on the basis of accounting and not just for payroll.
it was a good overview of the basic responsibilities of the payroll team
Good refresher on basics of payroll accounting. Material presented clear.
Easy to understand course on payroll. I want to continue to learn more .
Good for a payroll person who doesn't understand where THEIR numbers go.
a good introduction to payroll accounting. Helpful for an introduction
It was a great and concise course very relevant to payroll accounting.
Good to hear a refresher on the payroll entries, specifically for taxes
lots of information here but was presented simply for completed process
Course fully met objectives, structured well, increased my knowledge.
Great course on payroll accounting and everything that goes into it.
The presenter spoke very very soft for me. It was hard for me to hear
easily remembered lesson being basic accounting and nicely explained.
Very organized. Mini-quizzes helpful. Great intro class for payroll.
It was clear and easy to understand. A good basic refresher course.
Provided a good basic understanding, would have liked more examples.
This course was relatively easy, but refreshers are always valuable.
More than just payroll accounting overview. Good overview of topics.
Love this course, and am very impressed with the amazing instructor.
Accruals were the biggest takeaway but overall a great "forest" view
Great review of information. Would recommend this course to others.
Great course! The content is very understandable and easy to follow.
Good refresher on the payroll accounting we learned at some time .
Excellent course. Instructor was very informative and interesting.
Nice focus on accounting basics, which is important for payroll.
very basic payroll accounting course but helpful!!!!!!!!!!!!!!!!!!
Detailed journal entry examples throughout the course are useful.
very basic accounting, not as advanced on the payroll as desired.
Good refresher for someone away from payroll processes for awhile
This course would be great for a entry level staff member to take
Good understanding of basics for beginning payroll understanding
A very good course to review the basics of payroll accounting.
Instructor was very engaging and information was well presented.
very basic simple course for those with no accounting knowledge
It was good information, but the presenter was a bit monotone.
Good refresher. Good content and presentaion would recomend.
Too much focus on really really basic accounting principles
Basic payroll accounting course that covers relevant areas.
I would like to have more written resources for visual aid.
Great job! Course was very informative and easy to follow.
Great information and presentation was easy to understand.
Basic knowledge on payroll accounting - great short course
Great course for beginners of both payroll and accounting.
dislike, I dont like accounting, but I need my certificate
Great test for practicing payroll accounting principles.
Good basic information given for entry level accounting.
The course was challenging and new knowledge was gotten.
Simple outline for payroll accounting, basic principles.
This was a very clear explanation to Payroll Accounting.
Not a very informative course for CONTINUING education!
good overview of payroll accounting basics. Thank you!
overly simplistic, not specifically related to payroll
Great for beginners. Instructor is very repetitive.
Provided fundamental basics only on payroll accounting
great speaker. will do more training given by Shirley
very good as a basic cource for non-accounting people
I wanted a refresher, so this was perfect! thank you!
great thank you very much i appreciate the opporunity
Very informative course on the basics of accounting.
Notes should be better and include more information
Basic review of payroll accounting. Good refresher!
A good basic review of journal entries and accruals!
Good basic overview of payroll accounting. Thanks.
Good introduction to basics of payroll accounting.
Great explanations of basic accounting principles.
Course material very well organized and presented.
It's not 'physical' year, it's 'fiscal' year. FYI
Thorough and clear presentation of the concepts!
Well prepared and comprehensive presentation.
basic and straightforward. good introduction
Course was WAY more basic than anticipated.
Well explained, and simple to understand.
Basic overview of accounting and payroll
Great course for basic accounting review
Would like to see detail of test outcome
good overview of payroll accounting.
basic review of accounting principals
Interesting and a good introduction
tougher than I thought it would be
The course is too basic for a CPA.
explanation of payroll accounting
Would like to see more examples.
Great course! Very informative.
Very very very basic material.
it did not keep my attention
Another efficient course!
basic, but informative
Good summary of info
very basic accounting
Really really basic
very basic course
Simple and brief
Very Informative
Great Course!!!
Great overview
very helpful
Nice course
VERY basic.
Very basic
mediocre
Too easy
Basics
Great
Good
good
na
ok
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 .