ACCB 224 Payroll Accounting*
This course is designed to teach the student the entire payroll function from all related areas-human resources, payroll clerk, payroll reporting officer, and the accounting responsibility for journalizing payroll. The course will provide a comprehensive coverage of payroll operations and reporting to help the student understand the purpose of payroll and carry out the related duties including calculation of payroll, payroll taxes, and preparation of records and reports.
General Education Competency
[GE Core type]
ACCB 224Payroll Accounting*
Please note: This is not a course syllabus. A course syllabus is unique to a particular section of a course by instructor. This curriculum guide provides general information about a course.
I. General Information
II. Course Specification
Course Type
Program Requirement
General Education Competency
[GE Core type]
Semester Contact Hours Lecture
48
Semester Contact Hours Lab
0
Semester Contact Hours Clinical
0
III. Catalog Course Description
This course is designed to teach the student the entire payroll function from all related areas-human resources, payroll clerk, payroll reporting officer, and the accounting responsibility for journalizing payroll. The course will provide a comprehensive coverage of payroll operations and reporting to help the student understand the purpose of payroll and carry out the related duties including calculation of payroll, payroll taxes, and preparation of records and reports.
IV. Student Learning Outcomes
Upon completion of this course, a student will be able to:
- Apply payroll rules and laws to various business scenarios
- Journalize and post payroll transactions to the general ledgers and subsidiary ledgers
- Accurately prepare payroll registers.
- Prepare payroll reports from various federal and state agencies.
- Articulate in writing the purpose behind individual payroll reports.
- Calculate employer and employee portions of various payroll taxes and demonstrate knowledge of how those taxes are paid to various entities.
- Demonstrate how to calculate employee wages, deductions, and net earnings and records the payroll transactions, including payment of federal tax deposits.
V. Topical Outline (Course Content)
Payroll Practices and System Fundamentals
Payroll System Procedures
Gross Pay Computation
Employee Net Pay and Pay Methods
Employer Payroll Taxes and Labor Planning
The payroll register, employees’ earning records and accounting system entries
VI. Delivery Methodologies
Required Assignments
Chapter homework associated with each Chapter 1-6
End of Semester payroll project using excel templates provided by instructor
Required Exams
Chapter Tests as needed.
End of Semester payroll project using excel templates provided by instructor
Required Text
Payroll Accounting by Landin and Schirmer 2nd edition
Specific Course Activity Assignment or Assessment Requirements
Chapter homework associated with each Chapter 1-6
End of Semester payroll project using excel templates provided by instructor
Chapter Tests as needed.
End of Semester payroll project using excel templates provided by instructor
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