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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Audits | 8% | - Audit procedures - Internal controls |
| Topic 2: Compliance / Research and Resources | 17% | - Reporting and record retention - Legislative and regulatory requirements - Penalties and compliance - Escheatment |
| Topic 3: Accounting | 8% | - Financial reporting - Journal entries and reconciliation |
| Topic 4: Calculation of the Paycheck | 24% | - Total payroll calculation - Involuntary and voluntary deductions - Compensation and benefits - Employer taxes and contributions |
| Topic 5: Payroll Administration and Management | 7% | - Customer service - Policies and procedures |
| Topic 6: Payroll Process and Supporting Systems and Administration | 7% | - Payroll system concepts - Master file maintenance - Business continuity plans |
| Topic 7: Core Payroll Concepts | 29% | - Worker status - Employment taxes - Methods and timing of pay - Fair Labor Standards Act - Employee benefits and forms - Professional responsibility |
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