ACC 245 - Payroll Accounting

(W)
Lecture Hours: 3
Lab Hours: 0
Credit Hours: 3

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.

Prerequisite: ACC 101 or ACC 201.