Recent SemestersSpring 2027, Spring 2026Class Size43 studentsCredits0PrerequisiteACCT 451A - Introduction to Accounting: Bookkeeping Concepts OR ACCT 151A - Introduction to Accounting: Bookkeeping Concepts OR ACCT 1A - Financial Accounting Transfers ToNot transferableDescriptionIntroduces payroll accounting, including payroll calculations and federal and California payroll tax requirements for withholding and reporting. Additional topics include labor laws, the importance of internal control, retirement plans, and workers' compensation programs. May be offered in a distance-learning format.