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Class Descriptions

Accounting ~  Payroll

Accounting Classes


ACC 110 - School Accounting 1
3 credits, 30 contact hours    

This course provides an overview allowing the student to identify and explain the use of school district funds and account groups; make basic journal entries to all funds and account groups; reconcile bank accounts; analyze amounts in accounts utilizing the T-account method; perform routine accounting tasks within the standards of revenue and expenditure accounting procedures; understand Accounting Principles; understand of Accounting Guidelines; and set up and close out imprest funds. 

The Accounting Curriculum has been restructured to consist of two 30 hour courses rather than three 20 hour courses. This was done to eliminate redundancy among the classes and to allot additional time for the more advanced accounting concepts. In the future the courses will be renamed School Accounting 1 and School Accounting 2. Successful completion of Accounting 1 is a prerequisite to enrollment in Accounting 2

ACC 210 - School Accounting 2
3 credits, 30 contact hours

This course provides an overview of fund accounting and identifies the different fund and account groups employed by school districts. It includes a study of the WAC's, the RCWs, the Common School Manual, grant accounting, special reports, F-196, CAFR's,  GAAP, and Notes of Financial Statement.   The course will provide an in-depth review of the operations and year –end closing entries for all funds and account groups.  The student should have a good understanding the requirements for completing the F-196, OSPI annual school financial statements.  Prerequisite: Accounting 110 -School Accountant 1

 The Accounting Curriculum has been restructured to consist of two 30 hour courses rather than three 20 hour courses. This was done to eliminate redundancy among the classes and to allot additional time for the more advanced accounting concepts. The courses been renamed School Accounting 1 and School Accounting 2. Successful completion of Accounting 1 is a prerequisite to enrollment in Accounting 2.

Payroll Classes


Accounting for Payroll

Accounting for Payroll is structured for a general introduction into school accounting.  85% of district expenditures (accounting) happens in Payroll! Topics include Debit/credits theory, General ledger, trial balance, and journal entries, account code structure and significance, overview of financial statements – balance sheet, stmt of rev & exp & changes FB; Budget to actual, Treasurer’s statement,  electronic transfer,  manual warrants, replacement warrants, affidavit of lost warrant,  accounting for errors and repayment from staff; especially across fiscal years or federal grants,  bank reconciliations, General Ledger reconciliations (self-insurance, payroll and taxes payable), Payroll accruals for year-end,  Compensated Absences, notes to the financial statement and payroll info needed (DRS, Unemployment, L&I, etc. district contributions),  grant accounting – time and effort, subs, leave payments,  Accounts Receivable – sub reimbursements (ASB, OSPI, etc.),  encumbrances – why and what – budget management,  Grant findings – what’s at risk,  Internal controls and Audit and Documentation,  Cobra,  cash receipts and payment to vendors,  Vendor credits and interaction with GL – (WISE issue) general discussion about impact on accounting.

PAY 110 - Principles of Payroll Administration
2 credits, 20 contact hours

Payroll 110 is structured for a general introduction to the payroll profession and a review of processes and procedures for current payroll professionals. This course offers practical application for basic payroll theories, laws and methods.  All discussions, assessments and assignments are used for practical utilization of payroll procedures. Course topics include: 

Who are employees, roll of payroll, federal/state wage and hour, Federal and state tax, tax reporting and compliance, union agreements, Washington School District payroll, employee leaves, leave accruals, exception reporting, garnishments and withholding liabilities.

This course has been redesigned to provide current payroll practices for individuals seeking practical knowledge of payroll principles with an emphasis on Washington State School Districts.

PAY 210 - Principles of Payroll Administration
2 credits, 20 contact hours

Payroll 210 is structured for a more advanced application of payroll theories, laws and methods. This course offers more in-depth knowledge of payroll process and procedures. All discussions, assessments and assignments are used for practical utilization of payroll procedures.  Course topics include:

New hires, basic employee benefits, life insurance and employee death, Cafeteria plans, flexible benefits, short and long term disability, Workers' Compensation, Unemployment, direct deposit, 941's, W-2's, records retention/destruction and electronic data and storage.

This course has been redesigned to provide current payroll practices for individuals seeking practical knowledge of payroll principles with an emphasis on Washington State School Districts.

PAY 211 - Principles of Payroll Administration
2 credits,20 contact hours

Payroll 211 is structured for an advanced application of payroll theories, laws and methods. This course offers the latest information on new topics and legal requirements that payroll professionals face today.  All discussions, assessments and assignments are used for practical utilization of payroll procedures. Course topics include:

Affordable Care Act (ACA), compliance and requirements, leave sharing, FMLA, FLA, FCA, benefit pooling, COBRA, FLSA, Internal control, preventing fraud, I-9's, labor law, payroll compliance and professional code of ethics.

This course has been redesigned to provide current payroll practices for individuals seeking practical knowledge of payroll principles with an emphasis on Washington State School Districts.

Location

284 Lee St. SW
Suite 132
Tumwater WA 98501

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