Transfers ToNot transferableDescriptionThis course is an introductory study of payroll accounting. Students will be introduced to various laws and practices related to wages and payroll taxes. Emphasis will be placed on calculations of gross wages, mandatory and voluntary payroll deductions, net wages, and employer payroll tax expenses as well as federal and state payroll tax forms. Back to Top | Print-Friendly Page (opens a new window) Facebook this Page (opens a new window) Tweet this Page (opens a new window) Add to Favorites (opens a new window) All catalogs © 2026 San Joaquin Delta College. Powered by Modern Campus Catalog™ .