Dec 01, 2023
ACC 108 - Payroll Applications
Course Department: Business
Last Date of Approval: Fall 2022
Total Lecture Hours: 45
Total Lab Hours: 0
Total Clinical Hours: 0
Total Work-Based Experience Hours: 0
This course is designed to prepare students to handle payroll preparation and record keeping, as well as computation, payment, and reporting of payroll related taxes, while adhering to federal payroll concepts, taxes, and law.
Prerequisites/Corequisites: ACC111, or ACC 142 (either course passed with a “C” or better)
Mode(s) of Instruction: traditional/face-to-face, and/or online
Credit for Prior Learning: There are no Credit for Prior Learning opportunities for this course.
Course Fees: Course Supplies: $70.00; There is a $124.99 course fee which includes all courses that utilize the Cengage products.
Common Course Assessment(s): None
Student Learning Outcomes and Objectives:
- Understand the need for payroll and personnel records
- Identify the various laws that affect employers in their payroll operations, the payroll register, and the employee’s earning record
- Describe employment procedures followed by Human Resources
- Compute, journalize and post all payroll related transactions.
- Calculate gross wages based on defined hours, regular and overtime pay
- Calculate the amount of voluntary and involuntary deductions based on particular wage bases and current tax laws.
- Calculate the net pay to be paid to the employee
- Calculate the employer portion of taxes
- Calculate the amount of accrued payroll
- Compute and deposit taxes and other deduction obligations
- Understand and complete the different payroll forms to be completed by the Employee
- Understand and complete the different payroll forms to be completed by the Employer
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