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Oct 23, 2026
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BUS 1135 - Payroll Accounting
Credits: 2
Catalog Description
This course focuses on basic payroll activities which includes the computation, recording and reporting of employee withholdings, employer payroll taxes, and take-home pay.
Prerequisite(s) (must have a grade of C or better): BUS 2125 or permission of instructor
Additional fee to student: No
Learner Outcomes
- Complete a payroll journal and journalize the necessary entries.
- Interpret and apply laws governing payroll.
- Compute regular time and overtime pay for employees in varying payroll situations.
- Complete payroll forms required by the federal government and understand and apply the deadlines set forth by the government for each form.
- Enter payroll data into a computerized system and interpret the results.
Major Areas of Course Content
- Payroll tax laws and the computation of FIT, FICA, FUTA and SUTA taxes
- Definition of exempt and nonexempt employees under federal law
- Payroll forms and deadlines
- Completion of payroll journals
- Completion of a computerized payroll project
Credit for Prior Learning Options
Course-Specific Exam
Credit for Prior Learning Option Procedure(s)
Students can verify knowledge of the payroll laws by achieving 70% accuracy on a written exam that includes practical applications and objective questions.
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