This course covers the fundamental principles of accounting for payroll in a business environment. Federal Wage and Hour law provides the framework for payroll record keeping requirements that most employers must follow. The course discusses the various payroll taxes that both employers and employees are subject to, filing requirements, and legal deadlines that must be followed. (Prerequisite: none) (2 Credits: 2 lec/0 lab)

Introduces students to the federal and state laws and regulations that affect payroll and employment practices. Topics covered include calculation of wages, withholding taxes, health, retirement, and other voluntary deductions and preparation of payroll tax reports. Also includes recording and posting payroll information to accounting records manually and using computerized software.