• Payroll Accounting

    ACC-140, Lecture: 1, Lab: 3, Credits: 2
    Prerequisites
    Take One: ACC-115 or ACC-120
    No corequisites.

    This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.