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onboarding & intro
This commit is contained in:
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docs/build/simplepdf/.buildinfo
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docs/build/simplepdf/.buildinfo
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# Sphinx build info version 1
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# This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
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config: bbf47ed5e947644162aef2f29617a30c
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config: 72b617fb99bcebf865b0ed311c0bc6a6
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tags: 62a1e7829a13fc7881b6498c52484ec0
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|
BIN
docs/build/simplepdf/Payroll Administration 2025.pdf
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docs/build/simplepdf/Payroll Administration 2025.pdf
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docs/build/simplepdf/index.html
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docs/build/simplepdf/index.html
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@@ -99,136 +99,141 @@
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</li>
|
||||
</ul>
|
||||
</li>
|
||||
<li class="toctree-l1">
|
||||
<a class="reference internal" href="#obnoarding-employee">
|
||||
3. 🍁 OBNOARDING EMPLOYEE 🍁
|
||||
</a>
|
||||
<ul>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#internal-forms">
|
||||
3.1. Internal Forms
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#required-federal-and-provincial-territorial-forms">
|
||||
3.2. Required Federal and Provincial/Territorial Forms
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#content-review-highlights">
|
||||
3.3. Content Review Highlights
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#review-questions-sample">
|
||||
3.4. Review Questions (Sample)
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#example-evaluations">
|
||||
3.5. Example Evaluations
|
||||
</a>
|
||||
</li>
|
||||
</ul>
|
||||
</li>
|
||||
<li class="toctree-l1">
|
||||
<a class="reference internal" href="#compensation">
|
||||
4. COMPENSATION
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l1">
|
||||
<a class="reference internal" href="#payroll-accounting">
|
||||
3. Payroll Accounting
|
||||
5. Payroll Accounting
|
||||
</a>
|
||||
<ul>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#journal-entries">
|
||||
3.1. Journal Entries
|
||||
5.1. Journal Entries
|
||||
</a>
|
||||
</li>
|
||||
</ul>
|
||||
</li>
|
||||
<li class="toctree-l1">
|
||||
<a class="reference internal" href="#review-questions">
|
||||
4. REVIEW QUESTIONS
|
||||
6. REVIEW QUESTIONS
|
||||
</a>
|
||||
<ul>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#new-employee-information">
|
||||
4.1. New Employee Information
|
||||
</a>
|
||||
</li>
|
||||
</ul>
|
||||
</li>
|
||||
<li class="toctree-l1">
|
||||
<a class="reference internal" href="#obnoarding-employee">
|
||||
5. 🍁 OBNOARDING EMPLOYEE 🍁
|
||||
</a>
|
||||
<ul>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#internal-forms">
|
||||
5.1. Internal Forms
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#required-federal-and-provincial-territorial-forms">
|
||||
5.2. Required Federal and Provincial/Territorial Forms
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#content-review-highlights">
|
||||
5.3. Content Review Highlights
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#review-questions-sample">
|
||||
5.4. Review Questions (Sample)
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#example-evaluations">
|
||||
5.5. Example Evaluations
|
||||
6.1. New Employee Information
|
||||
</a>
|
||||
</li>
|
||||
</ul>
|
||||
</li>
|
||||
<li class="toctree-l1">
|
||||
<a class="reference internal" href="#td1">
|
||||
6. TD1
|
||||
7. TD1
|
||||
</a>
|
||||
<ul>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#td1-2025-personal-tax-credits-return">
|
||||
6.1. TD1 - 2025 Personal Tax Credits Return
|
||||
7.1. TD1 - 2025 Personal Tax Credits Return
|
||||
</a>
|
||||
</li>
|
||||
</ul>
|
||||
</li>
|
||||
<li class="toctree-l1">
|
||||
<a class="reference internal" href="#calculating-net-pay">
|
||||
7. CALCULATING NET PAY
|
||||
8. CALCULATING NET PAY
|
||||
</a>
|
||||
<ul>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#salary">
|
||||
7.1. Salary
|
||||
8.1. Salary
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#commission">
|
||||
7.2. Commission
|
||||
8.2. Commission
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#pension">
|
||||
7.3. Pension
|
||||
8.3. Pension
|
||||
</a>
|
||||
</li>
|
||||
</ul>
|
||||
</li>
|
||||
<li class="toctree-l1">
|
||||
<a class="reference internal" href="#rates-for-2025">
|
||||
8. RATES FOR 2025
|
||||
9. RATES FOR 2025
|
||||
</a>
|
||||
<ul>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">
|
||||
8.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
|
||||
9.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#cpp2-contribution-rates-maximums">
|
||||
8.2. CPP2 CONTRIBUTION RATES MAXIMUMS
|
||||
9.2. CPP2 CONTRIBUTION RATES MAXIMUMS
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#references">
|
||||
8.3. References
|
||||
9.3. References
|
||||
</a>
|
||||
</li>
|
||||
</ul>
|
||||
</li>
|
||||
<li class="toctree-l1">
|
||||
<a class="reference internal" href="#references">
|
||||
9. REFERENCES
|
||||
10. REFERENCES
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l1">
|
||||
<a class="reference internal" href="#errors-and-errata">
|
||||
10. Errors and Errata
|
||||
11. Errors and Errata
|
||||
</a>
|
||||
</li>
|
||||
<li class="toctree-l1">
|
||||
<a class="reference internal" href="#title">
|
||||
11. TITLE #
|
||||
12. TITLE #
|
||||
</a>
|
||||
<ul>
|
||||
<li class="toctree-l2">
|
||||
<a class="reference internal" href="#title">
|
||||
11.1. TITLE =
|
||||
12.1. TITLE =
|
||||
</a>
|
||||
</li>
|
||||
</ul>
|
||||
@@ -500,149 +505,6 @@ The system is built to handle various payroll scenarios, including different emp
|
||||
</section>
|
||||
</section>
|
||||
</section>
|
||||
<span id="document-payroll_accounting">
|
||||
</span>
|
||||
<section id="payroll-accounting">
|
||||
<h2>
|
||||
Payroll Accounting
|
||||
<a class="headerlink" href="#payroll-accounting" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h2>
|
||||
<section id="journal-entries">
|
||||
<h3>
|
||||
Journal Entries
|
||||
<a class="headerlink" href="#journal-entries" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h3>
|
||||
<section id="accounting-recap">
|
||||
<h4>
|
||||
Accounting Recap
|
||||
<a class="headerlink" href="#accounting-recap" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h4>
|
||||
<p class="centered">
|
||||
<strong>
|
||||
<img alt="\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}" class="math" src="_images/math/3fa11f8e69bcb5e9be2df6754a5e4f614450b91c.png" style="vertical-align: 0px"/>
|
||||
</strong>
|
||||
</p>
|
||||
<p class="centered">
|
||||
<strong>
|
||||
<img alt="\text{Assets} = \text{Liabilities} + \text{Equity}" class="math" src="_images/math/96afef116a3f4349b6cf21c73cca42773ed21927.png" style="vertical-align: -4px"/>
|
||||
</strong>
|
||||
</p>
|
||||
<div class="math" id="equation-accountingequation">
|
||||
<p>
|
||||
<span class="eqno">
|
||||
(1)
|
||||
<a class="headerlink" href="#equation-accountingequation" title="Link to this equation">
|
||||
¶
|
||||
</a>
|
||||
</span>
|
||||
<img alt="Assets = Liabilities + Equity" src="_images/math/f8b2faa121474b0dd0e28fef8ac413a56b6313b2.png"/>
|
||||
</p>
|
||||
</div>
|
||||
<p>
|
||||
Furthermore, we know that:
|
||||
</p>
|
||||
<p class="centered">
|
||||
<strong>
|
||||
<img alt="\text{Equity = Revenue - Expenses}" class="math" src="_images/math/020e49c3f9c40699b77e19e0a2b684d246ea21bb.png" style="vertical-align: -4px"/>
|
||||
, which leads us to:
|
||||
</strong>
|
||||
</p>
|
||||
<p class="centered">
|
||||
<strong>
|
||||
<img alt="\text{Assets = Liabilities + (Revenues - Expenses)}" class="math" src="_images/math/547c7611976b4041740caa3335735c193069bb84.png" style="vertical-align: -5px"/>
|
||||
</strong>
|
||||
</p>
|
||||
<p>
|
||||
Accounting equation
|
||||
<a class="reference internal" href="#equation-accountingequation">
|
||||
(1)
|
||||
</a>
|
||||
</p>
|
||||
<p>
|
||||
Payroll accounting is a critical component of the Canadian Payroll Administration system. It involves the systematic recording, analysis, and reporting of payroll transactions to ensure that all financial aspects of employee compensation are accurately reflected in the organization’s financial statements.
|
||||
Payroll accounting includes the management of employee wages, tax withholdings, benefit deductions, and other payroll-related expenses. The system is designed to automate these processes, ensuring accuracy and compliance with Canadian payroll regulations.
|
||||
</p>
|
||||
</section>
|
||||
<section id="id1">
|
||||
<h4>
|
||||
Journal Entries
|
||||
<a class="headerlink" href="#id1" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h4>
|
||||
<p>
|
||||
Journal entries are a key part of payroll accounting, as they document the financial impact of payroll transactions on the organization’s accounts. Each payroll run generates a series of journal entries that reflect the distribution of wages, taxes, and deductions across various accounts.
|
||||
These entries are essential for maintaining accurate financial records and ensuring that the organization’s financial statements reflect the true cost of employee compensation. The Canadian Payroll Administration system automates the generation of these journal entries, reducing the risk of errors and ensuring compliance with accounting standards.
|
||||
</p>
|
||||
<div class="line-block">
|
||||
<div class="line">
|
||||
DR Payroll Expenses $10,500.00
|
||||
</div>
|
||||
<div class="line-block">
|
||||
<div class="line">
|
||||
CR Payroll Payable $10,500.00
|
||||
</div>
|
||||
</div>
|
||||
</div>
|
||||
</section>
|
||||
</section>
|
||||
</section>
|
||||
<span id="document-review_questions">
|
||||
</span>
|
||||
<section id="review-questions">
|
||||
<h2>
|
||||
REVIEW QUESTIONS
|
||||
<a class="headerlink" href="#review-questions" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h2>
|
||||
<p>
|
||||
This section contains review questions for the material covered in the course. These questions are designed to test your understanding and help reinforce the concepts learned.
|
||||
</p>
|
||||
<section id="new-employee-information">
|
||||
<h3>
|
||||
New Employee Information
|
||||
<a class="headerlink" href="#new-employee-information" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h3>
|
||||
<p>
|
||||
Which one of the following is correct?
|
||||
</p>
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
<strong>
|
||||
a.
|
||||
</strong>
|
||||
Choice A
|
||||
</p>
|
||||
</li>
|
||||
<li>
|
||||
<p>
|
||||
<strong>
|
||||
b.
|
||||
</strong>
|
||||
Choice B
|
||||
</p>
|
||||
</li>
|
||||
<li>
|
||||
<p>
|
||||
<strong>
|
||||
c.
|
||||
</strong>
|
||||
Choice C
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</section>
|
||||
</section>
|
||||
<span id="document-onboarding_employee">
|
||||
</span>
|
||||
<section id="obnoarding-employee">
|
||||
@@ -1450,6 +1312,159 @@ Payroll department holds this information, it cannot be disclosed to supervisors
|
||||
</div>
|
||||
</section>
|
||||
</section>
|
||||
<span id="document-compensation">
|
||||
</span>
|
||||
<section id="compensation">
|
||||
<h2>
|
||||
COMPENSATION
|
||||
<a class="headerlink" href="#compensation" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h2>
|
||||
</section>
|
||||
<span id="document-payroll_accounting">
|
||||
</span>
|
||||
<section id="payroll-accounting">
|
||||
<h2>
|
||||
Payroll Accounting
|
||||
<a class="headerlink" href="#payroll-accounting" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h2>
|
||||
<section id="journal-entries">
|
||||
<h3>
|
||||
Journal Entries
|
||||
<a class="headerlink" href="#journal-entries" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h3>
|
||||
<section id="accounting-recap">
|
||||
<h4>
|
||||
Accounting Recap
|
||||
<a class="headerlink" href="#accounting-recap" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h4>
|
||||
<p class="centered">
|
||||
<strong>
|
||||
<img alt="\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}" class="math" src="_images/math/3fa11f8e69bcb5e9be2df6754a5e4f614450b91c.png" style="vertical-align: 0px"/>
|
||||
</strong>
|
||||
</p>
|
||||
<p class="centered">
|
||||
<strong>
|
||||
<img alt="\text{Assets} = \text{Liabilities} + \text{Equity}" class="math" src="_images/math/96afef116a3f4349b6cf21c73cca42773ed21927.png" style="vertical-align: -4px"/>
|
||||
</strong>
|
||||
</p>
|
||||
<div class="math" id="equation-accountingequation">
|
||||
<p>
|
||||
<span class="eqno">
|
||||
(1)
|
||||
<a class="headerlink" href="#equation-accountingequation" title="Link to this equation">
|
||||
¶
|
||||
</a>
|
||||
</span>
|
||||
<img alt="Assets = Liabilities + Equity" src="_images/math/f8b2faa121474b0dd0e28fef8ac413a56b6313b2.png"/>
|
||||
</p>
|
||||
</div>
|
||||
<p>
|
||||
Furthermore, we know that:
|
||||
</p>
|
||||
<p class="centered">
|
||||
<strong>
|
||||
<img alt="\text{Equity = Revenue - Expenses}" class="math" src="_images/math/020e49c3f9c40699b77e19e0a2b684d246ea21bb.png" style="vertical-align: -4px"/>
|
||||
, which leads us to:
|
||||
</strong>
|
||||
</p>
|
||||
<p class="centered">
|
||||
<strong>
|
||||
<img alt="\text{Assets = Liabilities + (Revenues - Expenses)}" class="math" src="_images/math/547c7611976b4041740caa3335735c193069bb84.png" style="vertical-align: -5px"/>
|
||||
</strong>
|
||||
</p>
|
||||
<p>
|
||||
Accounting equation
|
||||
<a class="reference internal" href="#equation-accountingequation">
|
||||
(1)
|
||||
</a>
|
||||
</p>
|
||||
<p>
|
||||
Payroll accounting is a critical component of the Canadian Payroll Administration system. It involves the systematic recording, analysis, and reporting of payroll transactions to ensure that all financial aspects of employee compensation are accurately reflected in the organization’s financial statements.
|
||||
Payroll accounting includes the management of employee wages, tax withholdings, benefit deductions, and other payroll-related expenses. The system is designed to automate these processes, ensuring accuracy and compliance with Canadian payroll regulations.
|
||||
</p>
|
||||
</section>
|
||||
<section id="id1">
|
||||
<h4>
|
||||
Journal Entries
|
||||
<a class="headerlink" href="#id1" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h4>
|
||||
<p>
|
||||
Journal entries are a key part of payroll accounting, as they document the financial impact of payroll transactions on the organization’s accounts. Each payroll run generates a series of journal entries that reflect the distribution of wages, taxes, and deductions across various accounts.
|
||||
These entries are essential for maintaining accurate financial records and ensuring that the organization’s financial statements reflect the true cost of employee compensation. The Canadian Payroll Administration system automates the generation of these journal entries, reducing the risk of errors and ensuring compliance with accounting standards.
|
||||
</p>
|
||||
<div class="line-block">
|
||||
<div class="line">
|
||||
DR Payroll Expenses $10,500.00
|
||||
</div>
|
||||
<div class="line-block">
|
||||
<div class="line">
|
||||
CR Payroll Payable $10,500.00
|
||||
</div>
|
||||
</div>
|
||||
</div>
|
||||
</section>
|
||||
</section>
|
||||
</section>
|
||||
<span id="document-review_questions">
|
||||
</span>
|
||||
<section id="review-questions">
|
||||
<h2>
|
||||
REVIEW QUESTIONS
|
||||
<a class="headerlink" href="#review-questions" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h2>
|
||||
<p>
|
||||
This section contains review questions for the material covered in the course. These questions are designed to test your understanding and help reinforce the concepts learned.
|
||||
</p>
|
||||
<section id="new-employee-information">
|
||||
<h3>
|
||||
New Employee Information
|
||||
<a class="headerlink" href="#new-employee-information" title="Link to this heading">
|
||||
¶
|
||||
</a>
|
||||
</h3>
|
||||
<p>
|
||||
Which one of the following is correct?
|
||||
</p>
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
<strong>
|
||||
a.
|
||||
</strong>
|
||||
Choice A
|
||||
</p>
|
||||
</li>
|
||||
<li>
|
||||
<p>
|
||||
<strong>
|
||||
b.
|
||||
</strong>
|
||||
Choice B
|
||||
</p>
|
||||
</li>
|
||||
<li>
|
||||
<p>
|
||||
<strong>
|
||||
c.
|
||||
</strong>
|
||||
Choice C
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</section>
|
||||
</section>
|
||||
<span id="document-TD1">
|
||||
</span>
|
||||
<section id="td1">
|
||||
|
BIN
docs/build/simplepdf/objects.inv
vendored
BIN
docs/build/simplepdf/objects.inv
vendored
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Reference in New Issue
Block a user