Transfers ToNot transferableDescriptionACCT 121 Payroll Accounting Units: 3 Hours: 54 hours LEC Prerequisite: None. Advisory: ACCT 101 � � � � 126 Accounting 2025-2026 Official Catalog COSUMNES RIVER COLLEGE 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. 