Payroll Accounting   [Archived Catalog]
2012-2013 Catalog [Aug. 2012-Aug. 2013]
   

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.