ACC 161 - Payroll Accounting

Credit(s) 3.00
Lecture Hours: 3.00
This course covers the processes of payroll accounting. Topics include methods of computing compensation, state and federal laws affecting payroll, mandatory and voluntary payroll deductions, methods of keeping payroll records, and preparation of internal and governmental reports.

Prerequisite(s): ACC 111, ACC 121, ACC 142, or permission of instructor.
SLOs:

Upon successful completion of this course students will be able to:

Compute wages and related employee and employer payroll taxes.
Prepare and post journal entries to record payroll in the general ledger.
Prepare payroll management reports.
Prepare various forms required by state and federal governments.