ACC 150 - Payroll Accounting

Lecture Hours: 3 Credits: 3

Description: 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 website

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:

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 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

Official Course Syllabus
2023-2024