Training Resources. Trainer s Guide. Payroll Management. Course duration: 7 hrs

Transcription

1 Training Resources Trainer s Guide Payroll Management Course duration: 7 hrs

2 MYOB Australia Pty Ltd ABN Website: myob.com.au Disclaimer Information supplied by the member companies of the MYOB group (whether in user documentation and other literature, video or audio material, training courses, websites, advice given by staff, or provided by other means) is intended only to illustrate general principles, and may not be complete, accurate or free of error. As accounting standards, taxation requirements, legislation and the circumstances of individual businesses vary widely, this information cannot be considered authoritative and may not apply to your specific situation. You should obtain competent advice from a qualified accounting, taxation, information-technology or legal professional before acting on such information. To the extent permitted by law, member companies of the MYOB group are not liable for any special, consequential, direct or indirect damages arising from loss of function, profits or data resulting from your application of such information. In the event that any of the above limitations are found to be unenforceable, the MYOB member company's liability is limited to the return of any fees or monies paid for the purchase of the product or service. Trademarks MYOB, MYOB Accountants Office, MYOB AccountEdge, MYOB AccountEdge Network Edition, MYOB AccountRight, MYOB AccountRight Standard, MYOB AccountRight Plus, MYOB AccountRight Premier, MYOB AccountRight Enterprise, MYOB Accounting, MYOB Accounting Plus, MYOB BusinessBasics, MYOB CashBasics, MYOB ClientConnect, MYOB FirstEdge, MYOB M-Powered, MYOB M-Powered Services, MYOB M-Powered Bank Statements, MYOB M-Powered Invoices, MYOB M-Powered MoneyController, MYOB M-Powered Payments, MYOB ODBC DeveloperPack, MYOB ODBC Direct, MYOB PowerPay, MYOB Premier, MYOB Premier Enterprise, RetailManager, Accountants Office, AccountEdge, Accounting Plus, BusinessBasics, ClientConnect, FirstEdge, M-Powered, M-Powered Superannuation, ODBC DeveloperPack, ODBC Direct, PowerPay and Premier are registered trademarks or trademarks of MYOB Technology Pty Ltd and their use is prohibited without prior consent. Ceedata, Solution 6 MAS and Xlon are registered trademarks or trademarks of Solution 6 Holdings Limited, a member of the MYOB group. Adobe, Acrobat, Acrobat Reader, Adobe Reader, PDF, and PostScript are trademarks or registered trademarks of Adobe Systems Incorporated. AddressBook, Apple, ical, Macintosh, and QuickTime and the QuickTime logo are registered trademarks of Apple Inc. Mac and the Mac logo are trademarks of Apple Inc., used under licence. MobileMe SM is a service mark of Apple Inc. Microsoft, Access, Excel, Internet Explorer,.Net Framework, Office, Outlook, Smart Tags, Windows and Word are registered trademarks or trademarks of Microsoft Corporation in the United States or other countries. Quicken and QuickBooks are registered trademarks of Intuit Inc. 4D Tools is a registered trademark of 4D S.A. BPAY is a registered trademark of BPAY Pty Ltd, ABN CaseWare is a registered trademark of CaseWare International Inc. FlexNet Connect is a registered trademark of Flexera Software Inc. Google Maps card links included with permission. HandiLedger is a registered trademark of HandiSoft Software Pty Ltd. POSTbillpay is a registered trademark of the Australian Postal Corporation. SM2DGraphView Copyright Snowmint Creative Solutions LLC snowmintcs.com/. Sentry Spelling Checker Engine for Windows, copyright Wintertree Software Inc. Brio Intelligence and Hyperion Intelligence are trademarks or registered trademarks of Hyperion Solutions Corporation. Crystal Reports is a registered trademark of Crystal Decisions, Inc. in the United States or other countries. MasterCard is a registered trademark of MasterCard International Inc. VISA is a registered trademark of Visa International Service Association. RightNow CX is a registered trademark of RightNow Technologies Inc Other products mentioned may be service marks, trademarks or registered trademarks of their respective owners. MYOB Technology Pty Ltd All rights reserved. No part of this publication may be copied, reproduced, utilised, transmitted, or distributed in any form by any means including photocopying, recording, mechanical, electronic or otherwise by any other party, without the prior written authorisation of MYOB Technology Pty Ltd. 2

3 Prepare before presenting the course Before you begin training Payroll Management there are a number of things you must do. 1 Ensure MYOB Student Edition software is installed on all training computers in the training venue. IMPORTANT For training purposes and to ensure that you are able to open the files successfully without being prompted with an Activation window we recommend that you use the Student or Education Edition of the software. 2 Download the exercise company files relating to the course from the following link: 3 Copy the training company files onto the trainer s and students computers. 4 Read the information contained in this Trainer s Guide and then thoroughly familiarise yourself with the course content in the Payroll Management student training manual. 5 Run a practice session to ensure you are familiar with the material and the course does not run over time. The course is full of information and activities, and depending on factors such as the speed of students and the trainer s familiarity with the material it could run over or under time. Trainers may find they need to avoid elaborating on introductory information or skip some Review and Written tasks, and should be familiar enough with the course to understand the implications of doing so. Students should complete all Practice and Review tasks if possible because subsequent topics or units frequently depend on them being done. 6 When delivering training for Payroll Management it is also suggested to change your system date to 4th October WARNING If the computers you use for this MYOB training course are also used for daily business purposes, leave the system date at its current setting. Therefore do not change the system date. You will still be able to work through the exercises but just ensure that transaction dates match those in the exercise steps and screen shots in the training manual. 3

4 About the Student Edition software The Payroll Management training manual is accompanied by the MYOB Student Edition DVD, which contains transaction-limited software for educational purposes. All business products on this Student DVD are transaction limited. The Student Edition versions are fully functional, except that they are limited to a fixed number of transactions per company file. Once you have reached the transaction limit, the company file becomes readonly. At this time, students will be able to view information, print reports and export data, but not enter new data in the company file. Students will be able to easily complete all exercises in the training manual without reaching the transaction limit. For the purposes of training we recommend that you install one of the following products available on the Student Edition DVD: MYOB AccountRight Enterprise v19 Student Edition for Windows computers MYOB AccountEdge v9 Student Edition for Macintosh computers In the training manuals there may be some references to the Enterprise19 installation folder however the folder name corresponds to the AccountRight product you have installed. The default installation location for each of these AccountRight products is shown below: MYOB AccountRight Product AccountRight Enterprise v19 AccountRight Premier v19 AccountRight Plus v19 AccountRight Standard v19 AccountEdge v9 Installation folder Enterprise19 Premier19 Plus19 Standard19 AccountEdge9 IMPORTANT The MYOB AccountRight Enterprise v19, and MYOB AccountEdge v9 Student Edition versions are included for individuals working through the course. If you are offering classroom-based training using MYOB AccountRight software, you are required to hold a current MYOB Education Edition Site Licence. This is the only software licenced by MYOB for use within a commercial training business. 4

5 About the training company files The company files that you have downloaded are already prepared with example transactions, accounts and other data to support the units in the Payroll Management training manual. As the class works through the training manual, students will be directed to open specific company files at certain points. If students do not complete all tasks in a unit, you should tell them which company file to open before commencing the next unit. Each new company file generally contains the cumulated transactions in all the preceding files (including those in Practice and Review tasks), so that students can start afresh if they could not complete previous units or made mistakes in exercises. WARNING Warn students not to use copies of their own company files to enter training data from the student s training manual. All the exercise files used in this course have been created for the financial year, therefore all date references occur within this financial year. Setting a system date on your computers to 4th October 2014 enables you to work through the exercises and scenarios more efficiently. If your system date has not been set to this date, some of the screenshots in this manual may appear different to what you see on screen. We do not recommend that you change your system date unless you are working on a computer that is not used for any other business purposes. The following table displays the company files used throughout the training manual and the units to which they apply: Company file PAY_Start.MYO PAY_Process.MYO PAY_Timeshts.MYO PAY_Corrections.MYO PAY_Reconcile.MYO PAY_Super.MYO PAY_End of Yr.MYO PAY_Timeshts.MYO Where to open it Open this file at the beginning of unit 1, Setting up Payroll, and continue to use it to the end of unit 3, Employee Payroll Information. Open this file at the beginning of unit 4, Paying Employees. Open this file at the beginning of unit 5, Timesheets and Payroll. Open this file at the beginning of unit 6, Finding, Correcting and Managing Payroll Information and continue to use if for unit 7, Terminating Employment. Open this file at the beginning of unit 8, Reconciling Payroll. Open this file at the beginning of unit 9, M-Powered Superannuation. Open this file at the beginning of unit 10, End of Payroll Year Activities. Open this file for Appendix E in unit 11, Appendices. Students can download all the Exercise Files relating to this course from: 5

6 About the Payroll Management training manual The Payroll Management training manual is designed to provide an ideal balance of theory and practical exercises. These comprise introductory and reference information, trainer-led step-by-step exercises, and practice and review tasks which help to reinforce student learning. Trainers should step students through the manuals, elaborating on difficult concepts and answering student questions as necessary. The manual uses logical sequencing of exercises, appropriate chunking of information, and easily recognised structural elements and conventions, making the material easy for trainers to deliver and students to learn. The following describes the different structural elements of the manual and how to use them to deliver the course. Prerequisites Basic PC experience is required Basic working knowledge and experience in setting up a data file, or completion of the MYOB Training course Setting Up. Basic knowledge of PAYG Withholding Tax Tables Case study: Aussie IT This course uses the Aussie IT case study company to provide real-world examples for students to work through. Conventions used in this book The following conventions have been used: In exercises where students are required to click or select something, its name is in bold. For example, the names of buttons or icons. In exercises where you are required to type in information, the information is highlighted in bold italic. The names of keyboard keys are show as keycaps:,, etc. Warnings, Notes and Tips Warnings, Notes and Tips appear throughout the guide, separated from the body of the text. Trainers can either cover these in class or leave them as extra information for students to review. It is recommended that trainers direct students to Warnings and important Notes. 6

7 Course objectives At the beginning of the training manual, there is a list of objectives that are the learning outcomes for the course as a whole. The trainer should go over these objectives with the students at the outset of the course. It is also recommended that students be made aware of these objectives prior to the commencement of the course. Units and unit learning objectives The training manual is divided into different units. The title page of each unit contains a list of learning objectives for that unit. Trainers should go over these objectives at the start of each unit, to advise students of what they are about to learn. Unit overview Most units contain overview or introductory information designed to supply students with the background topics and concepts covered in the unit. Trainers should cover this information in class, explaining concepts further and giving specific examples as required. Topics Each unit is divided into a number of topics. Topic headings describe what the topic covers, such as Creating item quotes. Topics usually include some introductory information to preview the topic about to be covered. Exercises Each topic contains one or more exercises. Exercises use case-study examples to take students stepby-step through completing a procedure. Each exercise begins with the word To, for example To create an item quote. Under the exercise heading, most exercises will include some text explaining the example being used. For example: In the following example, you have received an from Mary Hubbard requesting a quote for hiring the services of a wizard for two hours. Using the details of the we will create the quote for Mary Hubbard. Trainers should step the students through exercises, while students perform the steps on their own computers. NOTE More complex procedures, such as creating adjustment notes, have been broken up into sub-steps. 7

8 Practice Tasks Practice tasks are included at the end of some topics for students to complete on their own. Please encourage students to complete Practice tasks because frequently any data entered is either used or referred to in later topics or units. Depending on time constraints, it may not always be possible to cover all Practice and Review tasks, or, if they are covered, there may not be enough time for all students to complete them. Trainers should be familiar enough with the material to be able to make a judgement as to whether to start a subsequent unit with the current company file or open a new company file which contains all the transactions from previous units correctly entered. Review Tasks Where appropriate, Review tasks are included at the end of a group of topics or an entire unit for students to complete on their own. Review tasks consolidate what the student has learnt in the unit but can be skipped if time is running out. Written Tasks Some Practice and Review tasks require students to enter information into the company file, while others require them to write answers to questions. Trainers should review the students answers to Written tasks when they have finished. This helps the trainer understand how students are progressing and which students may need more help. Optional Challenges At the end of some units there are optional challenges aimed at providing students who finish early to practice further what they have learnt. Skills Checklist A checklist is included at the end of each unit for students to tick off the skills they have learnt. Trainers should go through this checklist with students to recap the material that was covered before moving on to the next unit. References A list of references to additional information is included at the end of most units. Before commencing the class, ensure that students understand how to look up these references to the User Guide, Support Notes and AccountRight Help Centre. It would be worthwhile demonstrating how to look up an example of each kind of reference. New This icon appears where features are new for MYOB AccountRight Standard, Plus, Premier, and Enterprise v19. 8

9 Answers to Practice and Review Tasks Practice task Unit 4: Paying Employees page 86 1 Has Annual Leave Accrual or Personal Leave Accrual been calculated and if not, what could be the cause? Answer: No entitlements have been calculated because the entitlement category assigned to this employee is set to calculate on a % basis. As no hours are assigned to a salary employee no accrual calculation is possible. 2 How can it be corrected? TIP Answer: As outlined in the next procedure you need to clear the existing entitlement category and reassign the entitlement which calculates a fixed amount of hours per pay period. The annual leave accrual is set up for a % calculation. A salary-based employee needs to be linked to the entitlement category that calculates the annual leave accrual as a fixed amount of hours. 9

10 Review Task Unit 4: Paying Employees page 90 Brian Jackson is taking two weeks annual leave from 7th to 18th October. Brian has requested that his annual leave pay be included in his last paycheque before he goes on leave. 1 Review Brian Jackson s pay details for this pay run and determine the following: a What is Brian Jackson s tax amount for his standard fortnightly pay? Answer: $442 b What would you expect his tax to be if you paid him two fortnightly pays? Answer: $884 c Enter an additional 76 hours against the Annual Leave wage category and review the amount of PAYG calculated. Is it the same amount as your answer in part b? Answer: $1,296 which is not the same as answer in part b - as it has been taxed at a higher marginal tax rate NOTE You are able to overtype and enter the correct PAYG amount in a paycheque but you must remember to enter it as a negative amount. 10