Payroll Accounting (ACCT220)

(01/09/2023-03/05/2023)

Course Memo

This course presents concepts and principles of payroll accounting and payroll law. Payroll accounting topics include computing payroll and related taxes such as federal and state income taxes, social security, self-employment, as well as record keeping and completing government forms such as Form 941. Payroll law topics include the Fair Labor Standards Act, FUTA, SUTA, FICA, and SECA. Prerequisite: ACCT 110