(Please note: Australian Taxation - Please type answer as hand written can be hard to read)

• Throughout this learning resource you completed assessment activities related to establishing and maintaining a payroll system. From each activity, create a 1 page procedure you can use as a bookkeeper as part of your duties related to payroll.

  The following procedures must be included:

  • Enter employee pay records.
  • Process payroll.
  • Reconcile payroll.
  • Update payroll records.
  • Payroll enquiries.
  • End of quarter.
  • End of financial year.
  • Backup.
  • Complete payroll component of BAS.
• 1

  Enter employee pay records

  AIM: This procedure is designed to make sure employee pays are processed correctly and in a timely fashion at the end of each pay period.

• 2

  Process payroll

  AIM: This procedure outlines the steps to take to process payroll at the end of the pay period.

• 3

  Reconcile payroll

  AIM: This procedure outlines the steps to take when reconciling payroll.

• 4

  Update payroll records

  AIM: This procedure outlines the records to be updated post payroll processing.

• 5

  Payroll enquiries

  AIM: This procedure outlines the steps to take when handling a payroll enquiry from an employee.

• 6

  End of quarter

  AIM: This procedure outlines the steps to take at the end of each financial quarter.

• 7

  End of financial year

  AIM: This procedure outlines the steps for processing payroll at the end of the financial year.

• 8

  Backup

  AIM: This procedure describes the backup regime used by the organisation.

• 9

  Complete payroll component of BAS

  AIM: This procedure describes the process of adding payroll information to the Business Activity Statement (BAS).