Certificate in Bookkeeping and Payroll – Manual & Computerised


Course Aims

  • To provide participants with the knowledge and skills to carry out the payroll function in a small or medium enterprise
  • This course aims to provide participants with the knowledge and skills to carry out the bookkeeping function in a small business

Course Outline

Unit 1 Manual Payroll

  • Define taxable incomes, gross pay, net pay, superannuation/pension
  • Tax credits, standard rate cut-off point, gross tax, net tax, PAYE, PRSI
  • Calculate gross pay including overtime, bonuses, commissions, holiday pay.
  • Calculate employee’s net annual tax for the year.
  • Cumulative, emergency and temporary tax deduction systems.
  • Operation of cumulative, emergency and temporary tax systems.
  • Explain and complete P45, P60, P30, P35 and P35L.
  • Calculate employee and employer PRSI in the various classes.
  • Employee Refunds
  • Calculate employee annual net pay to include marital status, pension
    contributions, tax credits and standard rate cut-off point.
  • Compare tax liabilities for joint and single assessment.
  • Calculate effects of the budget on an individual’s take home pay.

Unit 2 Computerised Payroll

  • Enter company and employee details frequency, method, type.
  • Process the payroll regularly for a number of employees.
  • Edit employee data, e.g. change in pay, tax credits, etc.
  • Print payroll management reports.
  • Update records at end of period, i.e., close off.
  • Exit, save, and backup data.
  • Outline the importance of password protection and security.

Unit 1 Bookkeeping Principles

  • Principles of double entry bookkeeping
  • Source Documents; Payment Methods
  • Purchases, purchases returns, sales and sales returns books
    with VAT analysis
  • Cheque payments – analysed. Analysed cash book.
  • Post & maintain debtors, creditors and nominal accounts
  • Control A/cs
  • Extract a trial balance
  • VAT calculations and complete a VAT 3 form for return to Revenue Commissioners
  • Bank Reconciliation
  • Understand  basic accounting terms.

Unit 2 Computerised Practice

  • Set up new customers, suppliers and nominal accounts
  • Set up stock/produce codes and details.
  • Enter opening balances
  • Issue, print and post sales invoices and credit notes
  • Post debtors’ payments
  • Post purchases invoices, credit notes and creditor payments
  • Post current bank account receipts and payments
  • Post and maintain petty cash imprest
  • Verify entries made and correct errors
  • Copy, backup and restore data files

Course Work
Payroll: Assignment (60%) and Examination (40%)
Bookeeping: Assignment (50%) and Examination (50%)

Bookkeeping: 25 January, Wednesday, 7pm – 10pm, 12 weeks
Payroll:  26 April, Wednesday, 6.30pm – 10pm, 10 weeks

Entry Requirements
Level 4 Certificate or equivalent, adult learners with relevant experience. Basic numeracy, literacy and computer skills.


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