CPP Certification and Exam Prep Course

Welcome to the Certified Payroll Professional (CPP) Certification and Exam Prep Course! This course is designed to provide you with the comprehensive knowledge and skills required to excel in payroll and pass the CPP certification exam offered by the American Payroll Association (APA). This course will complement our existing Accounting 1 course, which focuses on fundamental accounting principles essential for payroll professionals. We encourage you to bundle this CPP course with our Accounting 1 course to better understand accounting and payroll concepts.

Course Outline

Module 1: Introduction to Payroll

Lesson 1.1: Overview of Payroll
- Understanding the role of payroll in organizations
- Key responsibilities of a payroll professional
Lesson 1.2: Payroll Systems and Technology
- Types of payroll systems (manual vs. automated)
- Introduction to payroll software (e.g., ADP, Paychex)
Lesson 1.3: Basic Payroll Concepts
- Understanding gross pay, net pay, and deductions
- Calculating wages and salaries

Module 2: Compliance and Resources

Lesson 2.1: Federal Payroll Laws and Regulations
- Fair Labor Standards Act (FLSA)
- Family and Medical Leave Act (FMLA)
- Other relevant federal regulations
Lesson 2.2: State and Local Payroll Laws
- State-specific payroll regulations
- Local tax requirements and compliance
Lesson 2.3: Taxation and Reporting Requirements
- Federal income tax withholding (FITW)
- Social Security and Medicare taxes (FICA)
- Unemployment taxes (FUTA and SUTA)
- Reporting requirements (e.g., W-2, 1099)

Module 3: Calculation of the Paycheck

Lesson 3.1: Wage and Hour Laws
- Minimum wage and overtime calculations
- Exempt vs. non-exempt employees
Lesson 3.2: Benefits and Deductions
- Health insurance, retirement plans, and other benefits
- Pre-tax and post-tax deductions
Lesson 3.3: Garnishments and Levies
- Child support, tax levies, and other garnishments
- Compliance and processing procedures

Module 4: Payroll Process and Supporting Systems

Lesson 4.1: Recording Payroll Transactions
- Journal entries for payroll
- Payroll accruals and expenses
Lesson 4.2: Reconciling Payroll Accounts
- Bank reconciliations
- Ensuring accuracy in payroll records
Lesson 4.3: Payroll Reporting and Documentation
- Maintaining payroll records
- Preparing payroll reports for management

Module 5: Payroll Administration and Management

Lesson 5.1: Payroll for Multistate Employers
- Compliance with different state laws
- Managing payroll for remote employees
Lesson 5.2: International Payroll
- Global payroll management
- Compliance with international laws and regulations
Lesson 5.3: Payroll Fraud Prevention
- Identifying and preventing payroll fraud
- Implementing internal controls

Module 6: Audits and Accounting

Lesson 6.1: Payroll Audits
- Conducting internal audits
- Preparing for external audits
Lesson 6.2: Payroll Accounting
- Recording payroll transactions
- Reconciling payroll accounts
Lesson 6.3: Payroll Reporting and Documentation
- Preparing payroll reports
- Maintaining accurate payroll records

Module 7: Payroll for U.S. Employees Abroad and Aliens in the U.S.

Lesson 7.1: U.S. Employees Abroad
- Taxation and reporting requirements
- Compliance with foreign payroll laws
Lesson 7.2: Aliens in the U.S.
- Taxation and withholding requirements
- Employment eligibility verification

Module 8: Preparing for the CPP Exam

Lesson 8.1: CPP Exam Overview
- Structure and format of the CPP exam
- Registration and scheduling process
Lesson 8.2: Study Strategies and Resources
- Study plans and time management
- Recommended study materials and resources
Lesson 8.3: Practice Exams and Review
- Sample questions and practice exams
- Reviewing key concepts and areas of focus

Course Features

Interactive Lessons: Engage with interactive content, including quizzes, case studies, and real-world scenarios.
Expert Instructors: Learn from experienced payroll professionals and CPP-certified instructors.
Comprehensive Resources: Access various study materials, including textbooks, online resources, and practice exams.
Certification Preparation: Focus on preparing for the CPP exam with dedicated modules and practice tests.

Career Outlook and Benefits

The CPP certification can significantly enhance your career prospects and earning potential in payroll. According to the Bureau of Labor Statistics (BLS), payroll and timekeeping clerks earn a median annual wage of $49,560, with top earners making over $66,000 annually. Certified payroll professionals often qualify for higher-paying positions and advanced career opportunities in payroll management and human resources.

By completing this course and obtaining the CPP certification, you will be well-equipped to handle complex payroll functions, ensure compliance with federal and state regulations, and contribute to your organization’s financial success.