BU 175 - Payroll Accounting

Institution:

Fort Peck Community College

Subject:

Description:

3 credits This course is designed for business students but is appropriate for any student who will be calculating payrolls or receiving paychecks. Class discussions and assignments will cover the following topics: the need for payroll records, computing wages and salaries, social security taxes, income tax withholding, unemployment compensation, journalizing, and payroll tax forms. Also discussed is the tribal affect on federal and state payroll taxes. Utilizing the current payroll tax laws, the students will work on a payroll project covering the following: preparing payroll registers, maintaining employees' earnings records, journalizing and posting payroll entries, completing federal, state, and city tax forms, and preparing various quarter-end and year-end payroll tax forms. Prerequisite or concurrent enrollment: BU 171. Spring.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.fpcc.edu

Phone Number:

(406) 768-6300

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Semester

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