Payroll Accounting   [Archived Catalog]
2016-2017 Catalog [Aug. 2016-Aug. 2017]

APA 2501 - 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 including payroll registers. Acquired knowledge will be applied to practical payroll situations. A comprehensive software and practice set requires students to perform payroll functions for a small business. Course content and projects are designed to prepare the student to sit for the Fundamental Payroll Certification (FPC), which is given by the American Payroll Association.
Degrees Offered: A.A., A.S., T.C.

Credit Hours: 3. Contact Hours: 2 lecture; 1 laboratory.