.

docs/build/html/_sources/author.rst.txt

@@ -2,9 +2,5 @@
 ABOUT THE AUTHOR
 #############################################
 
-.. _author:
-.. figure:: ../_static/images/author.jpg
-   :align: center
-   :width: 200px
 
    **Alexander Bobkov**

docs/build/html/_sources/index.rst.txt

@@ -7,7 +7,14 @@
 ABOUT THE AUTHOR
 #############################################
 
-**Alexander Bobkov**
+Alexander Bobkov (Alex) is the author of this comprehensive and practical study guide for Payroll Administration, 
+drawing on nearly two decades of hands-on experience in the accounting field. From 2005 to 2022, Alexander successfully 
+operated his own accounting firm, offering bookkeeping, accounting, and payroll services to a diverse clientele in the National Capital Regions. 
+With a rich educational background that spans from a college diploma to a Master's degree in Business, he brings both academic insight 
+and practical expertise to his work. For the past five years, Alexander has focused specifically on the payroll sector. This study guide reflects 
+his long-standing goal: to help professional bookkeepers and business managers to build a solid foundation in payroll administration while easing 
+the anxiety often associated with its complexity. Designed to be clear, practical, and empowering, the guide equips readers with the skills needed 
+to confidently perform essential payroll functions encountered in day-to-day operations.
 
 .. toctree::
    :maxdepth: 2

docs/build/html/_sources/payroll_accounting.rst.txt

@@ -1,42 +0,0 @@
-.. |trial_balance| replace:: :math:`\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}`
-
-.. |accounting_equation| replace:: :math:`\text{Assets} = \text{Liabilities} + \text{Equity}`
-
-##################
-Payroll Accounting
-##################
-
-***************
-Journal Entries
-***************
-
-Accounting Recap
------------------
-
-.. centered:: |trial_balance|
-
-.. centered:: |accounting_equation|
-
-.. math:: Assets = Liabilities + Equity
-    :label: AccountingEquation
-
-Furthermore, we know that:
-
-.. centered:: :math:`\text{Equity = Revenue - Expenses}`
-    , which leads us to:
-
-.. centered:: :math:`\text{Assets = Liabilities + (Revenues - Expenses)}`
-
-Accounting equation :math:numref:`AccountingEquation`
-
-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.
-
-Journal Entries
------------------
-
-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.
-
-| DR    Payroll Expenses    $10,500.00
-|   CR  Payroll Payable   $10,500.00

docs/build/html/_sources/preface.rst.txt

@@ -1,53 +0,0 @@
-######################
-PREFACE
-######################
-
-Through this material, students will gain a comprehensive understanding of core payroll principles and practices. They will explore legislative compliance requirements and the role of key regulatory bodies that govern payroll operations in Canada.
-
-Students will learn how to:
-
-- Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.
-- Identify and meet payroll-related obligations for businesses.
-- Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.
-- Apply payroll procedures using computerized payroll software through practical, hands-on exercises.
-- Payroll's responsibilities from hiring through to termination.
-- Payroll compliance legislation in practical scenarios.
-- Individual pay calculation process.
-
-Learning Outcomes
-******************
-
-The material of this study guide aim to make students to be be able to:
-
-- Calculate regular individual pay
-- Calculate non-regular individual pay
-- Calculate termination payments
-- Complete a Record of Employment (ROE)
-- Apply federal and provincial legislation to payroll, including:
-  - The Canada Pension Plan Act
-  - The Employment Insurance Act
-  - The Income Tax Act
-  - Employment Standards legislation
-  - Workers' Compensation Acts
-  - Québec-specific legislation
-
-Recommended Course Material
-****************************
-
-Material Structure Overview
-****************************
-
-1. Introduction to Canadian Payroll
-#. Labour and Employment Standards
-#. Accounting for Payroll
-#. Calculating Gross Pay
-#. Pensionable, Insurable, and Taxable Earnings
-#. Calculating Net Pay
-#. Calculating Employer's Source Deduction Remittances
-#. Termination of Employment:
-
-   - Record of Employment (ROE)
-   - Termination Payments
-   - Retirement Pay
-
-In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.

docs/build/html/_sources/rates_2025.rst.txt

@@ -1,46 +0,0 @@
-######################
-RATES FOR 2025
-######################
-
-CANADA / QUEBEC PENSION PLAN (CPP / QPP)
-------------------------------------------
-
-.. csv-table:: CANADA / QUEBEC PENSION PLAN (CPP / QPP)
-   :header: "Description", "CPP", "QPP"
-   :widths: 130, 30, 30
-   :align: left
-   :file: rates/rates_cpp-qpp_2025.csv
-   :delim: ,
-
-CPP2 CONTRIBUTION RATES MAXIMUMS
-------------------------------------------
-
-.. csv-table:: CPP2 Contribution Rates Maximums
-   :header: "Description", "Ammount"
-   :widths: 130, 30
-   :align: left
-   :file: rates/rates_cpp2_2025.csv
-   :delim: ,
-
-References
-----------
-
-`CPP Maximum contributory earnings <https://laws-lois.justice.gc.ca/eng/acts/C-8/page-5.html#docCont>`_
-
-`Second additional CPP contributions <https://laws-lois.justice.gc.ca/eng/acts/C-8/page-3.html#docCont>`_
-
-.. comment
-   "Yearly maximum pensionable earnings", "$66,600", "$66,600"
-   "Annual maximum contributory earnings", "$66,600", "$66,600"
-   "Annual maximum contribution", "$3,754.45", "$3,754.45"
-   "Employee contribution rate", "5.95%", "5.95%"
-   "Employer contribution rate", "5.95%", "5.95%"
-   "Maximum pensionable earnings", "$66,600", "$66,600"
-   "Basic exemption (Annual)", "$3,500", "$3,500"
-   "  Basic exemption (Monthly, 12)", "$291.67", "$291.67"
-   "  Basic exemption (Weekly, 52)", "$673.08", "$673.08"
-   "  Basic exemption (Weekly, 53)", "$634.91", "$634.91"
-   "  Basic exemption (Semi-monthly, 24)", "$1,250.00", "$1,250.00"
-   "  Basic exemption (Bi-weekly, 26)", "$1,346.15", "$1,346.15"
-   "Maximum contribution", "$3,754.45", "$3,754.45"
-

docs/build/html/_sources/references.rst.txt

@@ -1,3 +0,0 @@
-##########
-REFERENCES
-##########

docs/build/html/_sources/review_questions.rst.txt

@@ -1,14 +0,0 @@
-==================
-REVIEW QUESTIONS
-==================
-
-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.
-
-************************
-New Employee Information
-************************
-
-Which one of the following is correct?
-a. Choice A
-b. Choice B
-c. Choice C