ACCT 1360 - Payroll Accounting

4.5 Credits

Students engage in an in-depth study of various payroll systems, including the study of laws and practices related to payroll accounting. Students prepare payroll and compute deductions. Emphasis is placed on actual preparation of payroll, including payroll tax returns and journal entries.

Prerequisites: (1) ACCT 1110 with a grade of C or better must be completed prior to taking this course.

Lecture Hours: 4.5
Lab Hours: 0.0
Internship Hours: 0.0
Clinical or Practicum Hours: 0.0

Course Objectives

Applying the provisions of the various laws affecting a payroll accounting system.
Calculating the employees’ gross pay, payroll deductions, and net pay.
Calculating the employer’s payroll tax expense, and preparing the payroll register, employees’ earnings records, and various reports and returns required by government agencies.
Analyzing and journalizing payroll transactions.
Explain ethics and why they are important in regards to payroll.

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