In this module two areas will be outlined because of their importance to payroll being: accounting principles and using a computerised payroll application.

As you would have discussed in the previous modules payroll has a lot of employment law requirements that must be met but at the core of any payroll is the accounting principles that links it to the rest of the business.  In this module an overview of accounting principles will be covered.

Also because of the record keeping requirements set by legislation and the cost and risk involved in manually trying to process an employees pay the use of a computerised payroll application is now an essential tool for a payroll practitioner.  This is not data entry as a payroll practitioner needs to fully understand all the calculations and activities their payroll system does in the production of a pay and be able to troubleshoot when problems arise.