Oct 25, 2020  
2019-2020 Catalog 
2019-2020 Catalog [ARCHIVED CATALOG]

ACC 150 - Payroll Accounting

Class: 3 Credits: 3
This course introduces the major tasks of payroll accounting, employment practices, federal, state, and local governmental laws and regulations, internal controls, and various forms and records.

Prerequisite(s): Take ACC 101  or ACC 111  with a minimum grade of “C”.
Course Topics:

  • Payroll and Personnel laws and records
  • Computing wages and salaries
  • Social Security Taxes and Medicare
  • Unemployment Compensation Taxes
  • Workman’s Compensation
  • Payroll Journal Entries
  • Completing forms 941 and 940
  • Income Tax Withholdings
  • Computerized Payroll Systems
  • Completion of a payroll cycle
  • Payroll register and W-2

Textbook information can be found on the Book Inn Web site www.sccsc.edu/bookstore
Required Materials:
Computer and Internet Access
Grading System:
An overall grade of C or higher is required for transferability.

A 90 - 100
B 80 - 89
C 70 - 79
D 60 - 69
F 0 - 59

Student Learning Outcomes:

  1. Discuss the need for payroll and personnel records.
  2. Analyze and calculate wages and salaries.
  3. Apply appropriate accounting procedures for Social Security Taxes.
  4. Analyze and employ appropriate procedures in accounting for income tax withholdings.
  5. Evaluate and record unemployment compensation taxes.
  6. Analyze and prepare a payroll register and record payroll transactions.
  7. Demonstrate payroll accounting procedures using computerized software.
  8. Describe the basic principles of accounting internal controls.

For SCC Online Courses:
If the course you are taking is online, please review the SCC Online Policies that include:

  • Required materials for all online courses
  • Mandatory Attendance Requirement
  • Proctored Exams

Standard SCC Course Policies:
Please review the Standard SCC Course Polices on the following topics:

  • Academic Integrity
  • Academic Misconduct
  • Add/Drop period
  • Appeals Process
  • Class Attendance
  • Classroom Behavior (traditional and online)
  • Classroom Conduct/Expectations
  • Lab Procedures (general SCC policy regarding this)
  • Online Confidentiality
  • Services For Students with Disabilities
  • Withdrawal Policy

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Official Course Syllabus