Payroll Manual and Computerised course

Payroll Manual and Computerised course learning outcomes:

· Explain the key terminology associated with personal taxation in preparing and maintaining payroll records 

· Outline the advantages and disadvantages of a computerised system over a manual system

· Process the payroll for employee(s), using manual and computerised systems, under the cumulative tax system, to include; , cut-off points, credits, all statutory and non-statutory deductions

· Process the payroll for employee(s), under the emergency and temporary tax systems and subsequent transfer to the cumulative tax system

· Demonstrate the changes in personal tax due to various factors to include; mid-year commencement and leaving of employment

· Extract information from completed records to prepare all necessary mid-year and yearend tax forms for employees

· Extract information from completed records to prepare all necessary end-of-period and year end returns and tax forms for the Revenue Commissioners

· Assess the effect of using alternative assessment methods to calculate the annual tax liability of married couples

· Analyse the impact of changes in legislation on personal tax and take-home pay by comparing two tax years

· Print a selection of reports after backing up computerised data on a suitable medium

Assessment: Assignment 60% and Examination – Theory 40%

Progression Routes: Other modules in QQI level5 Business Administration FETAC Level 6 Accounting