ACCTG115 — Payroll Accounting
3.0 HR. (OC) Prerequisite: ACCTG 105 with a grade of C or better or ACCTG 120 with a grade of C or better or department approval. This course emphasizes payroll accounting theory and application through familiarization of various federal, state, and local laws effecting payroll systems of business firms. Emphasis is placed on performing detailed payroll work from time of recording employees' hours worked to issuance of paychecks. Familiarization is given to insure adequate control over every detail of the payroll system to improve accuracy, reliability, and timeliness of payroll information processed. Three lecture hours per week.