ACCT 115 - Sales Tax, Payroll Taxes, and Employee Benefits

    Recent Professors
    Sarra Salib, Michelle Zaloom, Jon Hoy, Claude Ognibene, Albert Taccone
    Recent Semesters
    Spring 2027, Fall 2026, Spring 2026, Fall 2025
    Class Size
    34–42 students
    Credits
    2
    Prerequisite
    Recommended Preparation: ACCT 101 or ACCT 201
    Spring 2027 Sections
    View Spring 2027 sections of ACCT 115
    Transfers To
    CSU
    Description
    Introduction to payroll accounting with emphasis on federal and state laws, wage and tax calculations, employee benefits and employer reporting requirements. Students learn to compute employee earnings, prepare payroll records, journalize payroll transactions, and complete payroll tax forms and reports. The course emphasizes critical thinking and problem-solving in applying complex payroll regulations and explores how emerging technologies, including artificial intelligence, are transforming payroll processes and decision-making in the profession. California state salestax regulations and reporting are also emphasized.
    Usually Held
    Mon Wed 9:30am–10:55am, Mon Wed 9:35am–11:00am