ACC 140 - Payroll Accounting

Class Hours 1
Lab Hours 3
Clinical Hours 0
Work Experience 0
Credit Hours 2
Minimum State Prerequisites: Take ACC-115 or ACC 120
Minimum State Corequisites: None
Local Prerequisites: None
Local Corequisites: None

This course covers federal and state laws pertainig 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/ postingtransactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare account entries using appropriate technology.

College Transfer: N/A