2025-2026_College Catalog 
    
    Apr 04, 2025  
2025-2026_College Catalog

ACC 110 - Payroll Accounting


Credits: 3
Lecture: Three lecture.
A course that provides comprehensive and practical instruction in manual and computerized preparation and calculation of a business’s payroll records and tax returns.

Course Outcomes:
Students will be able to:
  1. describe the basic accounting system used to maintain a payroll accounting system;
  2. make evident a working knowledge of employer/employee federal and state requirements;
  3. describe business’s reporting and payment requirements for payroll taxes;
  4. prepare fringe benefits deductions for payroll;
  5. complete payroll operations from gross pay to net pay;
  6. prepare payroll registers and recording of accounting entries;
  7. complete business payroll tax forms;
  8. and use technology to solve payroll project.


Prerequisite(s): ACC 108  or ACC 255