ACT 1013 - Payroll Accounting

3 Credits

This course presents the fundamental knowledge of payroll procedures, record keeping, laws, and ethical business processes.

Course Availability: Offered Spring Semester Only

Course Level Objectives
Upon successful completion of this course, the student will be able to:

1. Apply state and federal payroll laws and regulations. (PLO 1)
2. Prepare new employee, time, and work records. (PLO 1)
3. Calculate gross earnings, payroll deductions, and net pay. (PLO 1)
4. Prepare and maintain employee earnings records and payroll register. (PLO 1)
5. Prepare federal, state and local tax reports. (PLO 1)
6. Construct payroll entries for the general ledger. (PLO 1)