Recent SemestersSpring 2027Class SizeNot publishedCredits2PrerequisiteACCTG 001 with a grade of "C" or better. The student in Payroll Accounting will be provided with an overview of the Federal and California rules and regulations applicable to payroll administration, business owners, accountants, administrators and employees. The student will develop an understanding of the practical and legal need for payroll and personnel records, computing wages and salaries, social security taxes, income tax withhold- ing, unemployment compensation taxes and overall accounting and journalizing payroll transactions. Students will be actively involved in the application of the rules and procedures to common business situations. Accounting - Computerized See course listings under Computer Applications and Office Technologies. Transfers ToCSUDescriptionPrerequisite: ACCTG 001 with a grade of "C" or better. The student in Payroll Accounting will be provided with an overview of the Federal and California rules and regulations applicable to payroll administration, business owners, accountants, administrators and employees. The student will develop an understanding of the practical and legal need for payroll and personnel records, computing wages and salaries, social security taxes, income tax withhold- ing, unemployment compensation taxes and overall accounting and journalizing payroll transactions. Students will be actively involved in the application of the rules and procedures to common business situations. Accounting - Computerized See course listings under Computer Applications and Office Technologies. Addiction Studies (ADDICST) 