This course prepares the learner with the basic knowledge needed to administer the accounting for payroll. We start with a brief overview of payroll accounting. We will discuss debits, credits, liabilities, and assets. We then walk through an example of recording journal entries for payroll transactions and accruals for a month. The material taught in this payroll accounting course will enhance the skill-set of the payroll accountants and payroll specialist looking to advance in their career.

We review examples of:

  • General employer payroll liabilities: such as liabilities for employee compensation, liabilities for employee payroll withholdings, and liabilities for employer payroll taxes.
  • Payroll journal entries
  • Payroll accrual journal entries
Learning Objectives
  • Define liability and asset accounts for payroll transactions.
  • Identify payroll transactions that should be posted to a liability or asset account.
  • Define debit and credit.
  • Recognize the processes to ensure correct accounting of the payroll.
  • Discover how payroll practices impact the cost of operating a payroll organization.
  • Discover how to prepare payroll journal entries in payroll accounting for the general ledger posting.
Last updated/reviewed: March 16, 2024
404 Reviews (1421 ratings)

Reviews

5
Member's Profile
Good methodical explanation. Small critique. The handling of Bonus and Vacation Accrual is handled differently than a simple credit to Bonus expense or vacation accrual expense. The entry to setup vacation accrual is debit accrual expense and credit the vacation accrual that is correct. But when the vacation accrual is taken or paid it is simply and debit to the payroll vacation accrual and credit to cash. The payroll expense for the employee for current month goes down since the employee uses the vacation accrual to pay the salary and not the salary expense for month accrual is taken. The same applies to the bonus accrual which does not affect income when it is paid since the bonus expense has already been paid previously. Jay Bineau

3
Member's Profile
What I appreciated: The recap at the end is helpful to reinforce the most important concepts. The quizes are a nice touch because it tests your knowledge while you're watching the course. Areas of improvement: There is a lot of content in this short course, and it would be overwhelming for someone who has no experience in accounting. Additionally, I think it's much more helpful to learners to teach that Assets = Liabilities + Equity rather than Assets - Liabilities = Equity, so it reinforces the idea that Liabilities & Equity should have a credit balances. When going over the example for Lesson 2: Posting Entries (continued), it would be helpful to list the numbers we know before showing the correct entry.

2
Anonymous Author
Objectives met as written, which is more about teaching accounting to payroll people than teaching payroll to the accountants. Delivery was very monotone with too much repetition that makes it seem like too much time allotted. Nuances of content often not precise/correct. Multiple quiz questions implied only one account would be impacted but another one listed could/would also be. Did acknowledge not all companies follow accrual accounting but assumed all that did follow book and reverse. Accounts illustrated often miss SEC distinction between payables and accrued expenses. Some points irrelevant given the objectives, such as accounting for computer purchases and leases.

2
Member's Profile
I was looking for an entry-level course to share with my payroll team to give them a basic understanding of accounting principles. While this course does deliver on the basic principles, the speaker wasn't very engaging and there were some errors mentioned in the material. The most significant was that the speaker kept referring to a fiscal year as a "physical year". If you are assigning this course to someone, I'd recommend you take it first. If you're taking this on your own, the included "glossary" only includes 5 words; I'd recommend googling relevant terminology. It's really not a bad course for what you pay, but don't expect to be "wow-ed".

4
Anonymous Author
Good basic review of the payroll accounting. Some of the materials/questions presented were confusing. For example when it asks which account the purchase of a computer would be recorded in, it says the answer is an asset account, but under double entry accounting it should affect two accounts - debit asset for the computer and then either credit a liability or cash. The accounting entries for accruals presented for bonus and vacation accruals were not correct. When the bonus or vacation is paid out to the employee you should debit the liability and credit cash. The materials suggested a credit to vacation/bonus expense rather than cash.

3
Anonymous Author
I thought Ms.Shirley was not so exciting to tell us why is so important to learn payroll accounting well, I encouraged her to be louder in the course. I thought the test in the last session is not so relevant to payroll accounting, and I still do not what is the different between wage and salary、FICA and someother similar concepts, so next time pls tell us more knowledges about payroll accounting.Thanks for Ms. Shirley's great work.

5
Anonymous Author
I was excited to learn more about payroll as I am a Controller but have never done payroll myself. To me the title is a bit misleading; however, the description of the course it right on (which I didn't read until after). This is a very basic for someone who has a rudimentary understanding of debits/credits. I wanted to give 3 stars based on title confusion, but the course did deliver based on description, hence the 5 stars.

1
Member's Profile
The slides displayed for this ppt did not really align with the script the speaker was following. She referenced a significant amount of material she did not share on the slides. In addition, she mentioned balancing T accounts, but never showed, how here entries balanced - expected her audience to assume or add in their head. And seemed to be more a basis 101 on accounting with very little on payroll.

5
Member's Profile
The course was good and well structured. I am a visual learner, so I wish there had been more information on the PowerPoints at times, but that is individual preference and I understand why there wasn't. It was just that examples were hard to follow when she would rapidly name off accounts/dollar values. But it didn't impact my overall understanding of the topic.

4
Anonymous Author
The primary focus of this course is basic accounting (t accounts, double entry, accruals, etc.) and uses payroll transactions as an example. This would be helpful for those those who don't have an accounting foundation; others probably won't benefit from this course. I would be interested in additional courses on a deeper level about payroll and compensation.

5
Member's Profile
Intro to Payroll Accounting offers a concise yet thorough introduction to managing payroll in a business context. With clear explanations and practical examples, this course equips learners with essential skills to handle payroll processes effectively. Highly recommended for beginners seeking a solid foundation in payroll accounting.

4
Anonymous Author
This course really covers some of the basics of double-entry accounting. I appreciate how essential this knowledge is for the correct recording and processing of payroll, but I really hope most people trying to run payroll are comfortable with debits and credits. I'd think this could be updated a bit; it still asks for 2015 rates.

5
Anonymous Author
This course was extremely helpful, a great refresher for those taking the FPC or working on recertification - the instructor was thorough and provided plenty of resources to refer back to for the quiz and the final exam. I do recommend reviewing the course materials after viewing the video before taking the final exam.

3
Member's Profile
Not a fan - sorry, but it was confusing and did not give me a deeper understanding of payroll accounting - seemed to focus more on debits and credits and not enough on the details of payroll. Also when you go over a quiz bit - it would be good to pause, so we can think of a response before you state it.

3
Anonymous Author
This course is not an introduction to payroll accounting, it is an introduction to accounting, maybe for people in payroll who don't have an understanding of the basics of accounting. For someone who understands accounting but wants to learn more about payroll, this is not the appropriate course.

4
Anonymous Author
Ms. Brickous is provides a good explanation of the journal entries required to record payroll journal entries and accrued payroll journal entries. She is easy to listen to as she is very soft spoken, and the necessary skills were addressed. Her slides were also clear and helpful.

5
Anonymous Author
Good refresher course on overall accounting principles as well as on payroll processes and terminology. However, don't expect to learn anything extraordinarily new with this one - it is an introduction course. The slide handouts are thorough and the teacher is a great presenter!

5
Member's Profile
Very simple explanation, not only of payroll accounting, but also accounting principles in general. Taught very well! Perhaps the course title should be "Introduction to Basic Accounting, including Payroll Accounting". Good explanation on when to accrue for payroll, etc.

3
Anonymous Author
This course was more basic than expected. As someone previously said, this seemed to be more about teaching payroll personnel more about overall accounting than teaching accountants about payroll. I'd recommend specifying a bit more as to who your target audience is.

1
Anonymous Author
Since this focused on accounting, it should be taught by an accountant. The general information was somewhat okay for a payroll person trying to get a high level understanding of the accounting impacts, the details were incorrect in many cases. CPPs are not CPAs.

3
Member's Profile
The content of the class information was very good, but the speaker was whispering and sounded like she needed a drink. The slides were good but not enough information on the slides. The speaker was speaking but the information was not on the slides.

4
Anonymous Author
The course presented the purpose of accruals and the entries required to record payroll expenses. I felt that more could of been done with payroll accounting and less with accounting. overall it is a good overview course on the subject matter.

3
Member's Profile
This course seemed to focus on being an accounting 101 class as opposed to a payroll accounting. There was some payroll thrown in of course which was good but could have been more. She was very knowledgeable however and easy to listen to.

4
Anonymous Author
Good intro to payroll accounting

4
Member's Profile
This was a refresher course for me. My only recommendation is to illustrate the process of journalizing more and balancing T-accounts. The descriptions didn't always coincide with what was being viewed on the screen at the time.

1
Member's Profile
The presentation was poor because the voice was very low while presenting. Additionally, the presenter kept mispronouncing the word 'fiscal' as physical. Furthermore, there are no details provided on the slides; it was all verbal.

4
Member's Profile
Like some of the others have said, I think this more so teaches accounting to payroll professionals rather than payroll to accountants. However, I thought it was a good refresher on some of the basic payroll journal entries.

4
Anonymous Author
I think this course title should be labeled introduction to accounting with minor payroll focus. It has too much accounting whereas I wanted more payroll discussion such as how to communicate between ERP and HR program, etc.

5
Anonymous Author
I feel this course gives a basic intro to accounting as well as covering the payroll side of it. It was informative and easy to follow, and the slides correspond with the material, which helps in learning. Would recommend!

4
Anonymous Author
I appreciated the repetition of the course material. Lots of good examples. I thought the information was presented in a rather dry manner. Perslons needing an introduction to payroll account would benefit from this course.

5
Anonymous Author
The course was as stated in the title of the course an introduction course. The information provided was general basic accounting so the content was easy to follow. I did like that it provided journal entry as a refresher.

2
Member's Profile
Very basic payroll accounting course suitable for non-accountants or very entry level accountants. If you know how expenses, and payables work and understand basics of period end accruals, you won't get much out of this.

5
Anonymous Author
Introduction to payroll accounting is a good course to take for CPE. It is a good way to refresh basic payroll accounting concepts. You should take this if you need to refresh basic payroll accounting concepts. Thanks

3
Anonymous Author
Dwelled into understanding accounting balances a little to much. Also the slides when we talked about assigning account number should have also included account numbers. Would like some better real world examples.

4
Anonymous Author
Course was good and learning the regular credit and debit balance for each type of account will be useful in my everyday work. I wish the instructor would have pronounced fiscal correctly. That was distracting.

3
Member's Profile
The speaker was monotone and you could tell she was reading the material because you could hear paper turning. The course documents were the same as the video so you could just study those and know the material.

5
Member's Profile
This was very helpful in my current position. I've been taken on a lot of Accounting responsibilities. I was tested on this subject matter when I obtained my CPP. But, haven't been using this until recently.

5
Member's Profile
Shirley, thank you so much for this clear, concise and comprehensive hour in review of the accounting for payroll basics. I needed this refresher and you had the perfect course for me. Thank you, Larry

5
Member's Profile
Good overview of payroll transactions and how they are booked. As other reviews state, this course is more for payroll professionals learning about accounting than for accountants to learn about payroll.

3
Anonymous Author
Extremely basic and more useful for a payroll person with no understanding of accounting, than an accountant looking to gain better insight and visibility into best practices in doing payroll accounting.

4
Anonymous Author
All the basic information for payroll accounting was presented in a clear and concise manner so that even someone new to payroll would comprehend. However some of the journals presented are incorrect.

5
Member's Profile
Very thorough explanations and very easy to understand. This has been a very valuable refresher for me and is a great course for anyone that is new to the payroll/accounting world. Highly recommended.

2
Anonymous Author
Not enough visual aids for the information presented (too much talking without any visual aid) especially about accrual and reversal policies, lots of reading mistakes and corrections by the speaker

5
Anonymous Author
I really enjoyed listening to Shirley explain accounting. It's always hard for me as it all seems backwards but she explained it all very well and had pictures to back it up which helped me a lot.

3
Anonymous Author
The first of half of the class was related to basic accounting concepts, when the title of the class is "Introduction to Payroll Accounting". I was hoping for the class to be more payroll focused.

5
Anonymous Author
This course provided a good, basic overview of accounting and payroll processes. I would like to see a little more detail regarding how to reverse the accrual entries and book the actual entries.

4
Anonymous Author
Very basic course that would serve as a very high-level intro for someone with no prior accounting or payroll experience. I liked the practical examples using actual amounts and journal entries.

2
Anonymous Author
Basic accounting, not a lot on payroll itself. Seems extremely basic for a continuing education course (did not increase competency). Reference to "physical year" was disappointing (incorrect).

5
Member's Profile
Very basic accounting course on debits and credits, but still a good refresher on the importance of using the accrual method and reversing transactions when needed in the next accounting cycle.

3
Member's Profile
Dry, but a fine review of the overall effect of payroll accounting. Probably best for accountants already familiar with general accounting and just needs a refresher on debits/credits, etc.

5
Member's Profile
Payroll accounting consists of filing and tracking employee compensation data like money withheld from each paycheck and taxes and benefits. This course started my critical thinking on it.

5
Anonymous Author
Lots of good basic building blocks for payroll accounting. The information is condensed and simplified to relate with someone who has payroll experience, but maybe no accounting experience.

3
Member's Profile
Quick review of accounting and accounting for payroll. Very basic information and could have been enhanced with a worksheet/system to assist in doing a payroll for a medium sized business.

2
Anonymous Author
The instructor's voice lacked energy and her she consistently mispronounced the word "fiscal". There was also a lot of speaking but no information added to the slides for visual learners.

4
Member's Profile
Great background information of payroll accounting. Some of the information was repeated a couple times which may have been a little unnecessary. The pace of the course was also very slow.

3
Member's Profile
Most payroll professionals that I have met do NOT like the accounting side of payroll. I felt the slides could have used a little more info but overall the course explained the basics.

5
Anonymous Author
Thank you, this course was great. I felt like it covered everything necessary and provided me with the tools to pass the exam at the end. Overall I would recommend this to a colleague.

4
Member's Profile
Simple, but very informative. Useful information provided by qualified instructor. Topics were covered effectively. Instructor was clear and concise. Very knowledgeable instructor.

4
Anonymous Author
The instructor's pace and lesson is helpful for an introductory course. She spoke where attendees could follow along easily and restated topics to ensure attendees would understand.

5
Member's Profile
Sometimes we get so used to our job that we forget the basics. Thank goodness, there is a refresher course. This is good for anyone who wants to learn more about payroll accounting.

5
Member's Profile
This course helped me see how payroll fits into the general accounting for an organization, which I had not seen before even though I have a general knowledge of overall accounting.

3
Member's Profile
I think others have also touched on the fact that instead of Fiscal Year, the speaker refers to it as Physical Year throughout the program. The speaker is also speaking very slowly.

4
Anonymous Author
I thought there would be a more in depth look into payroll. The instructor was very informative, but it seemed like an introduction to accounting class, not specifically payroll.

5
Anonymous Author
this is a good high-level overview for people that are not normally involved with accounting payroll. it also offers a quick refresher on assets, liabilities, revenue and equity.

4
Member's Profile
The information was very basic but good. Clear explanations. I don't think the beginning information is useful unless this is a course taken by a non-accounting professional.

5
Anonymous Author
Nice overview with emphasis on main points. Great for those new to accounting principles but also a great review for those who are already familiar with accounting principles.

5
Member's Profile
This was a great course to get an introduction on payroll accounting! Easy to follow and found the info pertinent to what a payroll professional will encounter in their role.

5
Anonymous Author
This course is a very good refresher. The instructor was very effective in presenting the various topics within the course. The time allotted was sufficient for this course.

4
Anonymous Author
I thought this was very interesting as I knew barely anything about payroll accounting and most of this was new to me. I gained a lot of information by taking this course.

2
Member's Profile
This course is ok for HR professionals trying to learn basic accounting, not accountants trying to learn payroll accounting. Over half of the course was basic accounting.

4
Member's Profile
This is an excellent course for learning about various aspects of payroll accounting. It is a comprehensive course that is beneficial for many accounting professionals.

5
Member's Profile
This is an excellent introductory course for anyone who is new to payroll and wants to understand more about how the transactions we process affect company financials.

4
Anonymous Author
This is a very very basic course if you are an accountant. Might be more suited for a payroll specialist who wants to understand the impact of transactions on the GL.

3
Member's Profile
basic overview of payroll accounting and some review of basic accounting (assets vs liabilities) (debits vs credits). Walked through one example of recording payroll.

4
Anonymous Author
This is more of an "accounting for payroll employees" course than a "payroll for accounting employees" course. Not what I was looking for, but instructor is thorough.

5
Anonymous Author
This was a good overview of payroll accounting, that is an area I do not usually work in. It was straight forward, especially if you have strong accounting foundation.

5
Member's Profile
This was a great course. Please take this course as a refresher and save the slides. These could help in your day to day activities. It also helped maintain my CPP.

4
Anonymous Author
This was a very comprehensive overview of basic payroll accounting. I most enjoyed the pieces that were very payroll focused, such as the entries to record a payroll.

5
Anonymous Author
The lecture is very organized and easy to follow. The topics are explained very clearly to help understand how the payroll accounting affects the financial statement.

2
Anonymous Author
This couse is probably helpful for payroll professionals with little accounting background, but as others have commented, this is pretty basic Accounting 101 review.

5
Anonymous Author
If you are an experienced accountant this course is not for you. This course is extremely helpful for departments that provide financial information to accountants.

5
Member's Profile
This course is perfect for those who want to have a basic understand the accounting aspects of payroll which is expected by the title. It fulfills its objective.

2
Member's Profile
Did not expect basic accounting. Thought it was specifically payroll related. Very, very basic. And I think part of the vacation and bonus accrual wasn't correct.

4
Anonymous Author
The course reviewed basic accounting concepts necessary for doing payroll journal entries. There was no topics discussed on payroll laws or filing payroll forms.

4
Anonymous Author
I would have liked more about payroll and less about basic accounting. Debits and Credits Assets Liabilities etc. I was hoping for more payroll related items.

4
Anonymous Author
This course is a high-level overview of basic accounting. I think it would be helpful if all the slides matched up to what was being said by the instructor.

1
Anonymous Author
Not really a payroll accounting lesson. It's more of a basic accounting class. If you took basic accounting in school you won't really learn anything new.

5
Anonymous Author
I liked learning the basic accounting for payroll procedures. It is beneficial for anyone on a payroll team to understand when assisting the accounting team.

3
Anonymous Author
Course needs to focus more on actual Payroll accounting teaching the stages in the Payroll process and the basic taxes and forms associated with the process.

5
Member's Profile
The class was a great general overview of payroll accounting. This would be excellent for a brand new employee or intern that was going to work with payroll.

4
Anonymous Author
Great for beginners! The examples and short quizzes were good review for the final exam. Wanted the exam to be longer and have a larger variety of questions.

4
Anonymous Author
I agree with the other reviews that said this is more accounting for payroll administrators than payroll for accountants. Still a decent basic review though.

Anonymous Author
Might be a good overview if not an accountant. Was hoping for more information on the payroll side perspective rather than a quick intro to accounting 101.

3
Anonymous Author
Wish there was less time spent on basic general accounting topics like t-accounts and debits and credits. Should have more in-depth payroll-related examples

4
Member's Profile
The course did a great job of explaining the payroll process. It explains the relationships between credit and debit entries and how one affects the other.

3
Member's Profile
This course is a good entry level course, but I am not sure that I learned a lot about payroll accounting specifically versus general accounting concepts.

5
Anonymous Author
This was a very basic course that will be helplful to those just starting with payroll accounting or accounting in general. The course was laid out well.

5
Member's Profile
Very good for gaining basic knowledge and skills for payroll accounting. Instructor was good and once you got past "physical" for fiscal, you're all set.

5
Anonymous Author
This course is a great refresher for accounting folks and could be a big help for the payroll folks whose departments handle the accounting side as well.

5
Anonymous Author
Basic overview of payroll entries. Good refresher for someone that doesn't work with payroll or a good beginner course for someone getting into payroll

4
Anonymous Author
This is pretty basic payroll accounting information but a good refresher of what are the liabilities and assets when dealing with payroll accounts.

5
Member's Profile
I always like it when the subject goes back to the debits and credits. Shirley covered all of the relevant payroll topics I need as an accountant.

5
Member's Profile
I know a little about accounting and I think this is a great course for beginners or as a refresher if you are not dealing with accounting daily.

5
Anonymous Author
the concepts are made very understandable. The coverage of accruals was well explained. The reminder of the importance of reversals was spot on.

2
Anonymous Author
Poor instructor. She says "physical" instead of "fiscal" which makes it hard to take anything she says seriously. Extremely basic introduction.

3
Member's Profile
Very basic course with monotone presenter. I did enjoy the interim mini-quizzes and straight forward slides. Good for a quick accounting 101.

4
Member's Profile
The course was good for an introductory course. I was looking for a little more substance so I will look for the next course in this series.

3
Anonymous Author
This is not a bad course, but I would call it a basic accounting introduction using payroll as an example rather than an actual payroll course.

4
Anonymous Author
Overall the course was a good refresher. The instructor kept saying "physical year" and confusing month with year, but otherwise, good course.

5
Anonymous Author
The instructor gave a thorough explanation of what Accounting is before delving into how to account for payroll. A very good presentation.

4
Member's Profile
I feel that the slides could have contained a little more information as these are for me a take-away from the course for me to refer back to.

2
Anonymous Author
This class was far more simplistic than I realized. It is not needed unless someone knows absolutely no accounting for payroll or accruals.

3
Anonymous Author
The course moved too slow for a CPA getting CPE credit. Also, the presenter kept saying physical instead of fiscal which was a distractor.

5
Anonymous Author
very informative! Accounting can be hard to explain to those who haven't learned it. Shirley explained the content very well. thank you!

3
Anonymous Author
There was a lot of info covered in an hours time but I didn't feel the test questions/ content were necessarily covered during the review.

4
Member's Profile
Great introduction to payroll accounting for the non-accountant. A bit too basic for anyone with an entry level knowledge of accounting.

3
Member's Profile
Great intro to payroll. The instructors pace is slow but this is a must for payroll employees weak in accounting. Simple yet effective.

5
Anonymous Author
Very good and detailed with explanations that are very helpful for the beginner. I think bookkeepers would benefit most from this course

4
Member's Profile
Contrary to my expectation that the course would cover real-life payroll materials, it mostly dealt with the basic accounting principle.

3
Anonymous Author
Title is regarding payroll accounting, however most the time is spent on fundamentals of Double Entry accounting and debits and credits

4
Anonymous Author
This course seemed to be a very basic overview of Payroll Accounting. The instructor has a lot of very good information in the slides.

4
Anonymous Author
great course. I have a hard time understanding the GL. I just can't seem to get it. But was able to understand it through this course.

5
Anonymous Author
This is a good basic overview of accounting for payroll. Instructor explained accounting principles and how they relate to payroll.

3
Anonymous Author
I would have liked more visual examples and scenarios. This course is most beneficial to those who do not have accounting backgrounds.

3
Member's Profile
Very basic info starting with definitions of assets and liabilities. Not for anyone with accounting degree or significant experience.

2
Anonymous Author
It was basic accounting and there was some good information. I couldn't get past the "Fiscal" period being pronounced as "Physical".

4
Member's Profile
Very informational. The review of the basic accounting was very helpful for better understanding of how entries are made. Thank you!

5
Member's Profile
Accounting is not one of my strong points but material was easy to understand and help me to understand accounting a little better

3
Anonymous Author
Overall the lesson felt more like an introduction to accounting with a hint of payroll VS an introduction to payroll accounting.

2
Member's Profile
Mispronunciation of words such as fiscal (stated as physical in course). Power points could also be a little clearer for study.

5
Anonymous Author
Session was good. Wish more examples were given to help better understand the content. Overall it was well worth the session.

5
Member's Profile
This course is more basics of accounting than it is relating to payroll, in my opinion. But a valuable refresher regardless.

2
Anonymous Author
It is pronounced FISCAL and not PHYSICAL. SUI stands for State Unemployment Insurance Tax not State Unemployment Income Tax.

4
Member's Profile
Speaker was a little hard to hear without turning speakers up to full volume but overall class was very good and informative.

4
Anonymous Author
This was a good high level course that is helpful for those new in payroll and a good refresher for experienced professionals.

4
Anonymous Author
this course is very informative. It teaches the introduction of payroll accounting details and provide a lot of live examples.

4
Anonymous Author
Good presentation of payroll concessions and the associated journal entries and the importance of accruals to match expenses

2
Anonymous Author
Even for an introductory course, this was slow and tedious. Additionally, the volume was too low. Really a waste of time.

Anonymous Author
Good basic review of general accounting for an entry-level payroll employee. Liked the incorporation of the lesson quizzes.

5
Member's Profile
I liked that the professor was very thorough, she gave good examples and she gave definitions and PDF access to the slides.

5
Member's Profile
I just find Accounting so confusing. No matter how hard i study. This Webinar does help in making things a little easier.

4
Member's Profile
This course is a summary of the accounting necessary for general Accounts Payable activity. It provides useful information.

4
Anonymous Author
I enjoyed this course. I needed this refresher on basic accounting. The course was taught in detail with simple examples.

5
Member's Profile
This was a really good and informational course, it was refresher and reminded me of some principle that I have learned.

5
Member's Profile
This course was good but pretty basic. I was able to answer most of the questions with ease. Still a good course though.

3
Member's Profile
There were a few typos. Physical year is mentioned several times, when I think fiscal year was the intended terminology,

4
Anonymous Author
This is a good course for people needing a general introduction into payroll with some previous knowledge of accounting

4
Anonymous Author
Informative for a payroll professional that would like to learn more about the accounting side of the payroll process.

5
Member's Profile
This was a great overview of basic accounting and the balances of each account, as it applies to the payroll function.

3
Anonymous Author
Good course for beginners. The course could have been better if the presenter used more examples in the presentation.

5
Anonymous Author
I liked the style of the presentation...revealing bullets as the speaking progresses keeps the audience more involved

4
Member's Profile
Could use a bit more focus on actual payroll items and can assume types of accounts and accounting is a prerequisite

5
Member's Profile
The accounting portion of a job is always the most difficult because the debits and credits can be easily confused

4
Anonymous Author
This course was helpful but could have provided more about payroll expense rather than general accounting entries.

2
Member's Profile
I was surprised this counts for CPE credit. I can't think of any CPA that would get anything useful out of this.

5
Anonymous Author
Great course... very informative. Though, a little on the basic accounting side rather than Payroll detail side.

5
Anonymous Author
Great introduction to accounting for payroll. Basic but very helpful; a must know for all payroll professionals.

5
Member's Profile
I liked the content as it never gets old talking about accounting as it keeps you on your feet the entire time.

5
Anonymous Author
I thought that this course was great for me. I loved the examples. I really appreciated the quizzes as well.

5
Anonymous Author
Shirley's course and slides were very effective and informative. This was a good review of payroll accounting.

5
Member's Profile
This course was very effective at delivering the ideas needed to be a more effective leader, and professional.

5
Anonymous Author
Good overview for beginners regarding payroll and accounting entries. PDF of slide show is a useful reference.

4
Anonymous Author
This is an introduction to payroll accounting and is best suited for those with limited accounting knowledge.

5
Anonymous Author
Very high-level review. It would be helpful to include more detail in the actual slides for future reference.

4
Anonymous Author
This is a simplified payroll related accounting course that certainly help beginners in the payroll function.

5
Anonymous Author
Nice introduction course to payroll accounting. This was my first payroll accounting course. Would recommend!

4
Anonymous Author
As stated in the title, this is an Introduction to Payroll Accounting; this is a great course for beginners.

5
Member's Profile
Enjoyed the course. Very introductory level. Would recommend for someone without an accounting background.

5
Member's Profile
This class is rudimentary but a good review. This teacher combines basic accounting and payroll. Well done.

5
Member's Profile
Course was very helpful. Quiz questions were not as aligned to Payroll accounting as they could have been.

4
Member's Profile
This was a good course. The presenter adequately defined and explained the term. She gave good examples.

5
Member's Profile
great overview of assets, liabilities and debits and credits. Also a good intro into payroll accounting.

2
Anonymous Author
A little to basic. I was hoping for more information related to payroll than about general accounting.

5
Anonymous Author
Great course to learn about payroll accounting for people who are not involved with payroll accounting.

4
Member's Profile
Much of the course dealt with basic accounting principles which helped but stretched out the material.

4
Anonymous Author
This was a good summary of payroll and the impact of these transactions as it goes through the system.

4
Anonymous Author
Very good review for accounting principals! It is definitely something payroll personnel should know!

5
Anonymous Author
not exactly what i was expecting but still informative. perhaps could go into more payroll information

3
Anonymous Author
This is pretty basic information, although I do know some payroll clerks who would benefit from it.

3
Anonymous Author
A quick overview but if you have accounting background you might not find this course useful for you.

Anonymous Author
very basic, would have liked to see more on payroll accounting rather than basic general accounting

5
Anonymous Author
Materials and presentation flowed smoothly. Examples and quiz questions were relevant to the course.

4
Anonymous Author
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Member's Profile
This is a simple entry level course. There's more on the trial balance than on payroll accounting.

5
Anonymous Author
Good primer for those looking to get understanding of the payroll function and accounting entries.

5
Anonymous Author
It covers basic principle of payroll accounting. It is helpful to refresh my memories from School.

4
Anonymous Author
Instructor was clear in her explanation of accrual entries. In general, the course was very basic.

5
Member's Profile
excellent presentation of the accounting basics that every accountant runs into on a daily basis.

1
Anonymous Author
Instructor kept referring to the fiscal year as the physical year throughout, at least 40 times.

4
Anonymous Author
Liked the class, it was a good refresher for me in the basics of Payroll Accounting. Thanks you!

5
Anonymous Author
I wish the slides were shorter and allowed the person to practice making the entries themselves.

5
Anonymous Author
Nice overview for entry-level learners. Happy with the reference materials provided. Thank you.

5
Member's Profile
Good overview of the payroll process. I also enjoyed the general accounting that was included.

5
Member's Profile
Basic overview of accounting debits and credits, especially as they relate to payroll cycles.

5
Anonymous Author
Great course for brushing up on accounting basics. Professor was clear and easy to understand.

5
Member's Profile
Shirley is a great instructor. This course provides a good foundation for payroll accounting.

5
Anonymous Author
Good concise course for people who are interested in a good overview of the payroll process.

4
Anonymous Author
Informative about specifics of payroll for those who have not been involved in the process.

4
Anonymous Author
This course is great for payroll beginners. Gives the basics for how to account for payroll

4
Member's Profile
Very informative - this ledger work is hard for me to grasp - did a good job of explanation.

5
Anonymous Author
The course was easy to follow and the instructor did a great job at explaining each section.

4
Member's Profile
I found the course helpful, but thought the power point outline was somewhat incomplete.

4
Member's Profile
Fast moving course - would have appreciated a slower pace and more explanation of concepts

4
Member's Profile
Teacher very thorough. Nice refresher. Topics covered were very appropriate for beginners.

5
Member's Profile
Great speaker, great presentation and very easy to follow. Excellent learning experience.

3
Anonymous Author
Instructor was very knowledgeable and thorough about the payroll topic she was presenting.

5
Anonymous Author
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5
Member's Profile
great review of accounting principals! The instructor was clear and had relevant examples.

3
Member's Profile
Very general accounting principles, I was expecting more specific examples or situations.

4
Anonymous Author
A little more basic than expected. Overall a good review of basics in payroll accounting.

5
Anonymous Author
Good coverage of material but some of the slides were not detailed enough to follow along

5
Anonymous Author
Great review of payroll accounting basics, particularly accruals and reversing entries.

5
Anonymous Author
Great introduction to payroll accounting. The instructor was very effective in presenting

5
Anonymous Author
Great introduction to payroll and accounting 101. Helpful to all! Thanks for the course.

4
Member's Profile
Good summary of basics of acconting. Short but interesting class about it. Recommended.

5
Anonymous Author
This really a very basic accounting class with an emphasis on payroll-type activities.

4
Member's Profile
Informative course covering the basic to journal entries related to the payroll process.

4
Anonymous Author
This is a very basic introduction to accounting. I guess I wasn't sure what to expect.

4
Anonymous Author
Good refresher for a payroll professional thats on the accounting side of the equation.

4
Member's Profile
Surprised me that physical was used for fiscal. Very easily understood. Very nice!

4
Anonymous Author
The title of the course is very accurate, this is a very Basic course covering Payroll

5
Member's Profile
Good introduction to the basics of payroll accounting. More accounting than payroll.

4
Member's Profile
Good overview of the basics of accounting and how it pertains to payroll recording.

4
Anonymous Author
Some concepts were more general accounting than payroll but overall good information

4
Anonymous Author
Basic review of payroll accounting. Instructor was clear, but monotone/not exciting.

3
Member's Profile
This is basic information for those who do not already handle accounting functions.

4
Member's Profile
Meets its stated goals. Basic accounting and how it relates to payroll processing.

4
Anonymous Author
Good basic overview of the accounting equation and how payroll transactions fit it.

5
Anonymous Author
I will save this information for future reference. Thank you for your kind help.

5
Anonymous Author
Easy intro to payroll accounting. Good way to dip your feet in payroll accounting.

4
Member's Profile
this is a very very basic course. It was much more remedial than I was expecting.

4
Anonymous Author
Nice over view of payroll accounting for those who have not had exposure, like me.

5
Member's Profile
Good coursework and good refresher of data and information, I will be able to use

5
Anonymous Author
Great topic but very basic and should get more complex for the accounting of it.

3
Anonymous Author
Good and basic overview of payroll accounting. Instructor was clear and concise.

4
Anonymous Author
The course was informative but wanted a more in depth information on each topic.

3
Member's Profile
good basics for a payroll person. Probably a little too basic for an accountant.

Member's Profile
Course title deceiving....more about general accounting than payroll accounting

3
Anonymous Author
A little on the simple side. I would like to learn more about the complexities.

5
Anonymous Author
Great! It was very clear and concise and informative. I really liked the style.

5
Anonymous Author
Accounting can be very confusing but this course broke it down in simple terms

4
Anonymous Author
good, very basic training. no surprises. more general accounting than payroll.

5
Anonymous Author
A great basic overview of payroll accounting. Easy to understand and follow.

5
Member's Profile
clear, concise material for intro into Accounting, easy to understand material

1
Member's Profile
This appeared to be a basic accounting course rather than payroll orientated.

5
Anonymous Author
I really enjoyed this course. Great intro course and a good refresher. Thanks!

5
Member's Profile
The course material was presented in a clear and concise manner, good content.

4
Anonymous Author
A very very basic review. This is a high school review but an effective one.

3
Member's Profile
I'm just learning accounting so still trying to learn the debits and credits.

5
Anonymous Author
A very good introduction to payroll. Could be used to begin a payroll career.

5
Anonymous Author
This course was very helpful and was a great refresher to payroll accounting.

5
Anonymous Author
I think more visual materials and animation will be better to remember stuff.

5
Anonymous Author
The lesson is great for someone who wants to learn about payroll accounting.

3
Member's Profile
This course provides an adequate less on introduction to payroll accounting.

3
Member's Profile
Appreciated background on Payroll as it relates to Accounting and Entries --

4
Anonymous Author
Not much to like or dislike, it was thoroughly thorough... that's all folks.

5
Member's Profile
This course was very fruitful , this will help me with payroll processing .

4
Anonymous Author
Good information. A lot to retain in an hour if you're not already familiar

5
Anonymous Author
This course was a good introduction to payroll and the slides were helpful.

5
Anonymous Author
Good course, easy to follow and understand. Good for beginners in payroll

4
Member's Profile
Good introductory course to payroll accounting that I used to train staff.

4
Member's Profile
Very basic concepts, thought it would be more specific to payroll issues.

5
Member's Profile
I liked the emphasis on the basis of accounting and not just for payroll.

4
Member's Profile
it was a good overview of the basic responsibilities of the payroll team

5
Anonymous Author
Good refresher on basics of payroll accounting. Material presented clear.

5
Anonymous Author
Liked the material and it is a great way to start learning about payroll.

5
Anonymous Author
Easy to understand course on payroll. I want to continue to learn more .

4
Anonymous Author
Would like it to focus more on payroll, less on basic accounting concepts

5
Member's Profile
Good for a payroll person who doesn't understand where THEIR numbers go.

3
Anonymous Author
a good introduction to payroll accounting. Helpful for an introduction

4
Anonymous Author
Good course for basic overview of accounting behind payroll transactions

5
Member's Profile
It was a great and concise course very relevant to payroll accounting.

5
Anonymous Author
Good to hear a refresher on the payroll entries, specifically for taxes

5
Anonymous Author
lots of information here but was presented simply for completed process

4
Anonymous Author
Course fully met objectives, structured well, increased my knowledge.

5
Anonymous Author
Great course on payroll accounting and everything that goes into it.

3
Member's Profile
The presenter spoke very very soft for me. It was hard for me to hear

4
Member's Profile
easily remembered lesson being basic accounting and nicely explained.

5
Anonymous Author
This was a great introductory course, would recommended to beginners.

4
Anonymous Author
Good overview of the subject material. Covered all the major points.

5
Member's Profile
an easy course with refreshers on account classifications for payroll

5
Member's Profile
Very organized. Mini-quizzes helpful. Great intro class for payroll.

5
Anonymous Author
It was clear and easy to understand. A good basic refresher course.

5
Anonymous Author
Broader than payroll, also includes general accrual accounting steps

4
Anonymous Author
Provided a good basic understanding, would have liked more examples.

5
Anonymous Author
This course was relatively easy, but refreshers are always valuable.

4
Anonymous Author
More than just payroll accounting overview. Good overview of topics.

5
Member's Profile
Love this course, and am very impressed with the amazing instructor.

5
Anonymous Author
Accruals were the biggest takeaway but overall a great "forest" view

5
Anonymous Author
Great review of information. Would recommend this course to others.

5
Member's Profile
Great course! The content is very understandable and easy to follow.

5
Anonymous Author
Good introduction to accounting and payroll taxes. I recommend it.

5
Anonymous Author
Good refresher on the payroll accounting we learned at some time .

5
Member's Profile
Excellent course. Instructor was very informative and interesting.

4
Anonymous Author
Good information for someone needing to learn basics of accounting.

5
Member's Profile
Nice focus on accounting basics, which is important for payroll.

5
Member's Profile
very basic payroll accounting course but helpful!!!!!!!!!!!!!!!!!!

5
Anonymous Author
Detailed journal entry examples throughout the course are useful.

5
Anonymous Author
This is an excellent Introduction Basic Payroll Accounting course.

4
Anonymous Author
I enjoyed this course and would recommend it......................

4
Member's Profile
Great Introduction to Payroll Accounting, lots of good stuff here.

3
Member's Profile
very basic accounting, not as advanced on the payroll as desired.

5
Member's Profile
Good refresher for someone away from payroll processes for awhile

3
Member's Profile
This course would be great for a entry level staff member to take

3
Anonymous Author
More of a basic / intro to accounting course rather than payroll.

5
Member's Profile
Good understanding of basics for beginning payroll understanding

5
Anonymous Author
A very good course to review the basics of payroll accounting.

5
Anonymous Author
Instructor was very engaging and information was well presented.

5
Anonymous Author
This is a good introduction to the basics of payroll accounting.

4
Anonymous Author
Quick overview of accounting concepts for payroll professionals.

4
Member's Profile
very basic simple course for those with no accounting knowledge

3
Member's Profile
It was good information, but the presenter was a bit monotone.

5
Anonymous Author
simple to understand, slides were highly effective study tools.

5
Anonymous Author
Character minimum requirement. Character minimum requirement.

4
Member's Profile
Informative, gave some helpful tips to remember tricky things.

5
Anonymous Author
Challenging but always a good topic to know about. Thank you!

5
Member's Profile
It's a great course to understand basic accounting principle.

4
Anonymous Author
Good refresher. Good content and presentaion would recomend.

5
Anonymous Author
This was a great introductory course for Payroll Accounting.

5
Member's Profile
Too much focus on really really basic accounting principles

4
Anonymous Author
Basic payroll accounting course that covers relevant areas.

4
Member's Profile
I would like to have more written resources for visual aid.

5
Member's Profile
Great job! Course was very informative and easy to follow.

5
Member's Profile
Great information and presentation was easy to understand.

5
Member's Profile
Basic knowledge on payroll accounting - great short course

4
Anonymous Author
Great course for beginners of both payroll and accounting.

3
Anonymous Author
dislike, I dont like accounting, but I need my certificate

5
Anonymous Author
Valuable course on Intro to Payroll Accounting. Thank you.

5
Member's Profile
Wonderful content and helped me as a payroll professional

2
Anonymous Author
Very basic accounting principles and not exactly payroll.

5
Member's Profile
Great test for practicing payroll accounting principles.

5
Member's Profile
Good basic information given for entry level accounting.

5
Anonymous Author
The course was challenging and new knowledge was gotten.

4
Anonymous Author
Very informative. Helpful information as a refresher.

5
Anonymous Author
Simple outline for payroll accounting, basic principles.

5
Member's Profile
This was a very clear explanation to Payroll Accounting.

4
Member's Profile
Class was good. Was a good intro to payroll accounting.

3
Member's Profile
Not a very informative course for CONTINUING education!

5
Anonymous Author
good overview of payroll accounting basics. Thank you!

4
Anonymous Author
Good basic outline of payroll accounting for beginners.

2
Anonymous Author
Form 2015 - needs to be updated, and maybe less boring

3
Anonymous Author
Good class. Informative and will be helpful with work.

2
Anonymous Author
overly simplistic, not specifically related to payroll

4
Member's Profile
Great for beginners. Instructor is very repetitive.

5
Member's Profile
Provided fundamental basics only on payroll accounting

3
Anonymous Author
straight forward introduction to payroll accounting ok

5
Member's Profile
great speaker. will do more training given by Shirley

Member's Profile
very good as a basic cource for non-accounting people

5
Member's Profile
I wanted a refresher, so this was perfect! thank you!

1
Member's Profile
great thank you very much i appreciate the opporunity

5
Member's Profile
Very informative course on the basics of accounting.

5
Anonymous Author
Good discussion on the basics of payroll accounting.

4
Member's Profile
A good basic understanding of accounting for payroll.

3
Anonymous Author
Clear, concise, and practical. Perfect for beginners!

3
Member's Profile
Notes should be better and include more information

4
Anonymous Author
Basic review of payroll accounting. Good refresher!

5
Anonymous Author
A good basic review of journal entries and accruals!

4
Member's Profile
Good basic overview of payroll accounting. Thanks.

4
Anonymous Author
Good introduction to basics of payroll accounting.

5
Anonymous Author
Great explanations of basic accounting principles.

5
Member's Profile
Course material very well organized and presented.

4
Anonymous Author
It's not 'physical' year, it's 'fiscal' year. FYI

5
Anonymous Author
Easy course on payroll accounting. Good refresher.

4
Anonymous Author
Thorough and clear presentation of the concepts!

4
Anonymous Author
Well prepared and comprehensive presentation.

4
Anonymous Author
basic and straightforward. good introduction

4
Member's Profile
Course was WAY more basic than anticipated.

5
Anonymous Author
Well explained, and simple to understand.

4
Anonymous Author
Basic overview of accounting and payroll

3
Anonymous Author
Great course for basic accounting review

2
Member's Profile
Would like to see detail of test outcome

4
Anonymous Author
good overview of payroll accounting.

3
Anonymous Author
basic review of accounting principals

4
Member's Profile
Interesting and a good introduction

4
Member's Profile
tougher than I thought it would be

3
Member's Profile
The course is too basic for a CPA.

5
Member's Profile
explanation of payroll accounting

3
Member's Profile
Would like to see more examples.

5
Member's Profile
Great course! Very informative.

3
Member's Profile
Very very very basic material.

2
Anonymous Author
it did not keep my attention

5
Anonymous Author
Another efficient course!

1
Member's Profile
basic, but informative

5
Anonymous Author
Good summary of info

4
Anonymous Author
very basic accounting

3
Member's Profile
Really really basic

3
Member's Profile
very basic course

4
Member's Profile
Simple and brief

5
Anonymous Author
Very Informative

5
Anonymous Author
Great Course!!!

5
Member's Profile
Great overview

4
Anonymous Author
very helpful

5
Member's Profile
Nice course

3
Anonymous Author
VERY basic.

Anonymous Author
Very basic

3
Member's Profile
mediocre

5
Member's Profile
Too easy

4
Anonymous Author
Basics

5
Anonymous Author
Great

4
Member's Profile
Good

5
Member's Profile
good

5
Member's Profile
na

4
Anonymous Author
ok

Anonymous Author
45

Prerequisites
Course Complexity: Foundational

No Advanced Preparation or Prerequisites are needed for this course. 

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
Lesson 1
  Importance of Accounting 7:13
  Account Types9:59
Lesson 2
  Chart of Accounts/Posting Entries8:53
  Posting Entries (continued)6:37
Lesson 3
  Accruals7:29
  Accrual and Reversal Entries 7:12
  Vacation Accrual and Course Recap12:51
Continuous Play
  Introduction to Basic Payroll Accounting full video1:01:04
SUPPORTING MATERIALS
  Slides: Basic Payroll AccountingPDF
  Basic Payroll Accounting Glossary/IndexPDF
REVIEW & TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam