Jun 23, 2024  
2024-2025 Catalog 
2024-2025 Catalog
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ACC 210 - Payroll Tax Accounting

Credits: 3
3 Lecture Hours

In this course students examine the theory and concepts underlying the mechanics of payroll accounting.  Students review federal and state legislation and regulations, fringe benefits, recordkeeping and calculating gross and net pay using various methods. Emphasis is on the preparation of a complete payroll system and its required documentation.
Learning Outcomes
Upon successful completion of the course, the student will:

  1. Calculate gross pay under a variety of compensation methods.
  2. Examine the underlying legislation and regulations that provide information to determine withholding taxes and employer/employee tax liabilities.
  3. Construct various federal and state payroll tax reports.
  4. Outline the importance of a payroll register and employee earning records.
  5. Identify the major provisions of the Fair Labor Standards Act and how each affect minimum wage and overtime.
Listed Topics
  1. Payroll and personnel records
  2. Payroll practices and system fundamentals
  3. Methods of computing gross and net pay compensation
  4. Social Security taxes
  5. Withholding for state and federal income taxes
  6. Unemployment compensation taxes
  7. Current legislation and regulations related to payroll
  8. Employer related payroll taxes
Reference Materials
Current textbook, library resources and current IRS tax forms
Students who successfully complete this course acquire general knowledge, skills and abilities that align with CCAC’s definition of an educated person. Specifically, this course fulfills these General Education Goals:
  • Quantitative & Scientific Reasoning
  • Critical Thinking & Problem Solving
Approved By: Dr. Quintin B. Bullock Date Approved: 11/12/2021
Last Reviewed: 11/12/2021

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