Jul 18, 2024  
2022-2023 Catalog 
    
2022-2023 Catalog Archived

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

Textbooks:
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 Course Policies  that include:

  • Identity Verification
  • Required materials for all online courses
  • Mandatory Attendance Requirement
  • Orientation and Support
  • Proctored Exams

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

  • Academic Integrity
  • Add/Drop period
  • Attendance
  • Classroom Conduct
  • Equal Access
  • IT Access
  • Online Behavior
  • Online Confidentiality
  • Services For Students with Disabilities
  • Student Concerns
  • Student Help Services
  • Withdrawals


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Official Course Syllabus
2022-2023