ACC 245 - Payroll Accounting

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