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Oct 03, 2024
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2024-2025 WWCC College Catalog
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ACCT 175 - Payroll Accounting Credits: 5 LEC hours per week: 5 Provides an understanding of payroll records and numerous laws that affect operation of a payroll system. Prerequisite(s): grade of C or higher in ACCT& 201 . Course Outcomes:
- Define payroll laws and regulations.
- Describe the requirements and uses of payroll and personnel records.
- Compute various compensation types: wages, salary, piece rate, and commissions.
- Calculate state and federal payroll taxes.
- Analyze and journalize payroll transactions.
- Complete end of period forms and correctly manage payroll liabilities.
Course Topics:
- Federal Labor Regulations
- Computation of gross pay
- Federal Tax withholding
- Social Security Tax withholding
- Unemployment Tax withholding
- Interface payroll with the Financial Accounting System
Course Attribute(s): None
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