Oct 25, 2020
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”.
- 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
Computer and Internet Access
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:
- Discuss the need for payroll and personnel records.
- Analyze and calculate wages and salaries.
- Apply appropriate accounting procedures for Social Security Taxes.
- Analyze and employ appropriate procedures in accounting for income tax withholdings.
- Evaluate and record unemployment compensation taxes.
- Analyze and prepare a payroll register and record payroll transactions.
- Demonstrate payroll accounting procedures using computerized software.
- 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
Official Course Syllabus