Transfers ToCSUDescriptionThis course is an introductory study of the basic payroll requirements for businesses operating in California. Emphasis is placed on differentiating between employees and independent contractors, and the practical application of procedures related to payroll preparation, payroll deposits, and quarterly and annual payroll reports for the California and United States governments. This course is for students majoring in accounting, business studies, small business owners, and anyone interested in entry-level employment in the field. 