ACTG 180 - Payroll Accounting

Credit(s): 2

Prerequisite(s): ACTG 101 or ACTG 201.
This course is an introduction to payroll accounting including relevant federal and state income tax laws and labor laws, pension plans, worker’s compensation, unemployment insurance and necessary records and reports. (Spring Semester)

Course Learning Outcomes: Upon completion of the course, students will be able to

Use appropriate terminology.
Prepare accounting records and payroll tax returns.
Recite federal and state payroll laws and regulations.
Determine gross earnings, various deductions, employer taxes, and net pay.
Execute proper internal control for payroll.
Develop skills needed for employment in payroll.