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ACT 196: Payroll Accounting
3.00 Credits
West Kentucky Community and Technical College
Introduces the design and implementation of modern payroll systems. Lecture: 3 credits (45 contact hours).
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ACT 196 - Payroll Accounting
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ACT 1961: Payroll Records
0.50 Credits
West Kentucky Community and Technical College
Introduces the records required for today's payroll or human resource manager. Covers the relationship between Payroll and Human Resources and their common laws. Concludes with salary computations and methods to compute Gross Payroll. Lecture: 0.5 credit (7.5 contact hours).
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ACT 1961 - Payroll Records
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ACT 1962: Payroll Taxes
0.50 Credits
West Kentucky Community and Technical College
Covers federal and state tax withholding and employer-side payroll expenses. Prerequisite: ACT 1961. Lecture: 0.5 credit (7.5 contact hours).
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ACT 1962 - Payroll Taxes
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ACT 1963: Accounting for Payroll
0.50 Credits
West Kentucky Community and Technical College
Covers federal and state unemployment laws and accounting for payroll. Prerequisite: ACT 1961. Lecture: 0.5 credit (7.5 contact hours).
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ACT 1963 - Accounting for Payroll
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ACT 1964: Manual Payroll
1.00 Credits
West Kentucky Community and Technical College
Requires the student to complete a Quarterly Payroll Simulation. Prerequisite: ACT 1962 & 1963. Lecture: 1 credit (15 contact hours).
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ACT 1964 - Manual Payroll
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ACT 1965: Computerized Payroll
0.50 Credits
West Kentucky Community and Technical College
Requires the student to complete a Computerized Payroll Simulation. Prerequisite: ACT 1962 & 1963. Lecture: 0.5 credit (7.5 contact hours).
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ACT 1965 - Computerized Payroll
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ACT 277: Managerial Accounting Topics
3.00 Credits
West Kentucky Community and Technical College
The study of the uses of accounting information in managerial planning and control of organizations. Prerequisite: ACC 202. Lecture: 3 credits (45 contact hours).
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ACT 277 - Managerial Accounting Topics
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ACT 279: Computerized Accounting Systems
3.00 Credits
West Kentucky Community and Technical College
Accounting concepts and principles are applied using computerized accounting systems. Lecture: 3 credits (45 contact hours). Prerequisite: ACC 201 or ACT 101 and ACT 102 or concurrent enrollment in ACT 102. Computer literacy 3 credit hours.
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ACT 279 - Computerized Accounting Systems
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ACT 281: Individual Taxation
3.00 Credits
West Kentucky Community and Technical College
The study of the theory and applications of federal and individual income taxes will be emphasized. Lecture: 3 hours. Prerequisite: One semester of college accounting or consent of instructor.
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ACT 281 - Individual Taxation
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ACT 286: Financial Accounting Topics
3.00 Credits
West Kentucky Community and Technical College
Additional in-depth exposure to financial accounting procedures for classifying, recording, reporting, and disclosure; intended primarily for students enrolled in the Accounting Technology AAS program and the Accounting Option in the Business Administration AAS Program. Prerequisite: ACC 201 or ACT 101 and ACT 102. Lecture: 3 credits (45 contact hours).
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ACT 286 - Financial Accounting Topics
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