Payroll Accounting and Bookkeeping

Catalog description

This course introduces students to the fundamental concepts and practices of payroll accounting, focusing on the calculation and reporting of employee earnings and deductions. Students will learn how to compute gross pay, including regular and overtime wages, and apply federal and state withholding requirements. The course also covers payroll taxes, employer responsibilities, and record- keeping requirements. Emphasis is placed on preparing payroll registers, employee earnings records, and required payroll reports. This course provides practical skills needed to manage payroll processes accurately in a business environment.