This brief pamphlet offers a course description to acquaint students with different types of payroll records, and provides experience in the preparation of time cards, the use of charts to figure taxes, making deductions, and completing records to government requirements. Enrollment guidelines; objectives; course content; procedures; learning activities such as speakers, field trips, and a simulated payroll department; and evaluative instruments are described. Listed are resources for students and teachers. Appendixes contain tests on a time card, computing gross and net wages, and currency breakdown. Keys are included. (NH)