ACC 140 — Payroll Accounting: This course 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. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology. Co-Requisites: None Pre-Requisites: ACC 120 Semester: Spring | Class Hours: 1 | Lab Hours: 3 Total Credit Hours: 2