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CRC19: Courses

ACCT 121 Payroll Accounting

Units: 3

Hours: 54 hours LEC

Prerequisite: None.

Advisory: ACCT 101

This is a study of payroll and personnel records, procedures and regulations. The course will include a study of the various California and Federal laws pertaining to the computation of earnings and withholdings. Payroll tax payment requirements and preparation of the employer's California and Federal payroll tax reports will be included. A comprehensive simulation project will be completed as part of the course. The project will include one quarterly payroll reporting cycle.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO 1: DEMONSTRATE KNOWLEDGE AND UNDERSTANDING AND THE ABILITY TO APPLY THE VARIOUS FEDERAL AND STATE LAWS THAT AFFECT EMPLOYERS IN THEIR PAYROLL OPERATIONS, INCLUDING RECORD KEEPING AND REPORTING REQUIREMENTS.