ACC-140 Payroll Accounting

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. Semester Offered: Spring

Class Hours: 1.00 Lab Hours: 2.00

Credit Hours: 2.00
Requisites:

Take One: ACC-115 or ACC 120 (Required, Previous)
Take 1 group; # Take ENG 002 & ENG 011 ; # ENG 002 ; Minimum grade P2; # BSP 4002 ; Minimum grade P2 # Take ENG 111 ; (Required, Previous)
Take MAT 003 or BSP 4003 ; (Required, Previous)

This course is part of this/these program(s) of study:

Accounting and Finance, A.A.S.
Accounting and Finance: Night/Hybrid, A.A.S.
Accounting and Finance, Certificate: Emphasis in Bookkeeping
Accounting and Finance, Certificate: Emphasis in Taxes
Business Administration, A.A.S.: Emphasis in Human Resources Management
Business Administration: Emphasis in Human Resources Management (Online/Hybrid), A.A.S.