Unit 16 — Payroll

Payroll is one area of accounting which most small business owners find especially difficult. It is often one of the first things outsourced to external companies because of its sensitivity and complexity.

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Vocabulary Builder Activity

Students will learn the following key terms and phrases:

Ad hoc Check Commission Compensation Curb Cutoff Fringe benefits Garnishment Overtime Reimbursement Requisite Return on investment Rigorous Salary State Statutory Tax code Tied to Wages Work out
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Reading Activity: Payroll

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While many aspects of accounting vary between companies, there is one constant - if your company has employees, it will need to account for these employees' payroll. Payroll is one of the areas of accounting which small business owners find especially difficult, and as such is often dealt with by an external firm of accountants. Accountants working in payroll face many challenges…
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Multiple Choice Activity

Students will be able to select the best match between unit terms and their definitions.

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Listening Comprehension Activity

Students will be able to listen to short audio clips in English and then spell them correctly.

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One of the advantages of the computerized system is that it works out the tax due automatically.
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Most countries have minimum wages but there are still companies paying less than that.
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The bonus system is tied to company profits, so if we have a bad year there won’t be any bonuses.
... and more sentences to practice.
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Writing Practice Activity

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  • What would you find hardest about working in payroll? Why?
  • What are the benefits of using a computerized payroll system?
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