Recent SemestersWinter 2027, Fall 2026, Spring 2026, Winter 2026, Fall 2025Class Size30–40 studentsCredits3PrerequisiteACCT 010 or 001A Transfers ToNot transferableDescriptionComprehensive introduction to payroll accounting, focusing on the principles, procedures, and regulations involved in managing employee compensation. Calculate wages, process payroll transactions, and comply with federal tax laws and employment regulations. Topics covered include payroll taxes, employer and employee obligations, voluntary and mandatory deductions, payroll journal entries, and preparation of payroll tax forms. Total of 54 hours lecture. 