ACC 140 - Payroll Accounting

Class: 1 Lab: 3 Clinical: 0 Work: 0 Credits: 2

Prerequisites: Take One: ACC-115 or ACC-120
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. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology. (S24972)