Page 36 - Accountancy for Advanced Secondary Schools Teachers Guide Form Five

(d) Structured activity plan for students
(i) Research phase: Assign students to gather information on
common payroll discrepancies and best practices for payroll
management and encourage the use of case studies and
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examples from similar-sized companies.
(ii) Analysis phase: Have students identify potential
discrepancies in the Ruvuma Corporation case study and
guide them to use critical thinking and analytical skills to
pinpoint specific issues.

(iii) Recommendation phase: Instruct students to develop
detailed recommendations for addressing the identified
discrepancies and encourage practical solutions that consider
the company’s size, industry, and existing resources.

(iv) Presentation phase: Have students present their findings and
recommendations and provide feedback on their analytical
approach, proposed solutions, and presentation skills.

Chapter teaching guide:

Here: are the primary points to consider on this chapter:

1. Fundamentals of payroll accounting

(a) Payroll concepts: Introduce basic payroll concepts, such as
gross pay, net pay, and payroll taxes, e.g. PAYE.

(b) Payroll cycle: Explain the payroll cycle, including how often
employees are paid (weekly, bi-weekly, monthly) and the
timing of payroll processing.

2. Payroll calculation

(a) Gross Pay Calculation: Teach methods for calculating gross
pay, including hourly wages, salaries, overtime, bonuses, and
commissions.

Teacher’s Guide Form Five
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