Sep 30, 2020  
2020-2021 Catalog 
2020-2021 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
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

Face Covering Requirements:
All faculty, staff and students must wear a face mask/covering at all times (absent a medical condition) on all SCC campuses when safe social distancing measures are not possible or difficult to follow. For further details, refer to the Student Guidelines for Face Coverings and Social Distancing on the SCC Coronavirus COVID-19 Information page.
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