Payroll Accounting   [Archived Catalog]
2009-2010 Catalog [Aug. 2009-Aug. 2010]
   

APA 2501 - Payroll Accounting


This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions including payroll registers. Acquired knowledge will be applied to practical payroll situations. A comprehensive software and practice set requires students to perform payroll functions for a small business. After completing this course a student will be qualified to take the Payroll Certification Examination to be certified as a Certified Payroll Professional (CPP), and/or Fundamental Payroll Certification (FPC), which is given by the American Payroll Association.
Prerequisites
ACG 2021

Degrees Offered
A.S.

Credit Hours: 2
Contact Hours: 2