ACC - 161 Payroll Accounting

(3 s.h.)

Prerequisite: ACC - 111 Introduction to Accounting or ACC - 121 Principles of Accounting I with a grade of C or higher.
This course is a study of basic business payroll with an emphasis on payroll taxes including social security taxes, income taxes, and unemployment taxes, completion of quarterly and annual reports, and a payroll simulation project.

Lecture Hours: 45
Lab Hours: 0
Clinical Hours: 0
Work Experience Hours: 0

Equivalent to 15-155, ACCT-105.