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.
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
Credit Hours Narrative
3 Credits
Semester Contact Hours Lecture
48
Semester Contact Hours Lab
0
Semester Contact Hours Clinical
0
Prerequisite Narrative
ACCB 129 and ACCB 129L with a grade of 'C' or better
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:
- Accurately calculate gross and net pay.
- Accurately identify where source numbers are for reports.
- Accurately journalize all payroll transactions.
- Accurately prepare payroll reports.
- Demonstrate knowledge of basic payroll law and how they apply to different situations.
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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