ACCT70 — Payroll Accounting
Units: 2 Hours: 36 hours LEC Grade Options: Letter Grade or Pass/No Pass Term Typically Every even spring term Advisories: ACCT 10A with a grade of “C” or better. This course is an introductory study of payroll accounting. Students will be introduced to various laws and practices related to wages and payroll taxes. Emphasis will be placed on calculations of gross wages, mandatory and voluntary payroll deductions, net wages, and employer payroll tax expenses as well as federal and state payroll tax forms.