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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Payroll Audits and Reconciliation | 8% | - Error correction and reporting - Internal and external audits - Reconciliation procedures |
| Topic 2: Payroll Accounting and Reporting | 6% | - Year-end reporting and forms - General ledger entries - Tax deposit and filing requirements |
| Topic 3: Compliance, Research and Resources | 16% | - Legal and professional standards - Regulatory research methods - Federal, state and local regulations |
| Topic 4: Payroll Process and Supporting Systems | 14% | - Integration with HR/accounting systems - Payroll cycle workflow - Data management and security - System setup and maintenance |
| Topic 5: Core Payroll Concepts | 24% | - Recordkeeping and documentation - Types of compensation and benefits - Worker classification and status - Wage and hour laws (FLSA) - Taxation fundamentals |
| Topic 6: Calculation of the Paycheck | 20% | - Gross pay determination - Net pay calculation - Taxable wages and deductions - Voluntary and involuntary deductions |
| Topic 7: Payroll Administration and Management | 12% | - Fraud prevention and risk management - Communication and stakeholder relations - Policy and procedure development - Internal controls and best practices |
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