course descriptions
 

           
     

Course Details

ACC 140   Payroll Accounting
   
Lecture: 01 Lab: 02
Clinical:  00 Credit: 02
   
Components:  None
Prerequisites: Take ACC 115 or ACC 120. Take DRE-097 and DMA-050 or ENG-080, RED-080 and MAT-070 or Placement Test Credit Equivalent
Corequisites:   None
   
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.
This course is also available through the Virtual Learning Community (VLC).