Payroll Accounting

Course Number: BA 177
Transcript Title: Payroll Accounting
Created: September 1, 2012
Updated: April 13, 2016
Total Credits: 3
Lecture Hours: 30
Lecture / Lab Hours: 0
Lab Hours: 0
Satisfies Cultural Literacy requirement: No
Satisfies General Education requirement: No
Grading options: A-F (default), P-NP, audit
Repeats available for credit: 0


BA 111 or BA 211


Course Description

Covers fundamental skills and basic knowledge in the area of business payroll; personnel record keeping; calculation of gross pay using various methods; calculation of Social Security and Medicare taxes; calculation of federal and state income and unemployment taxes; journalizing and posting payroll entries; and completing various federal and state forms. Prerequisites: BA 111 or BA 211. Recommended: BA 104. Audit available.

Intended Outcomes

Upon successful completion of this course, students will be able to:

  1. Apply an understanding of the basic payroll accounting function and tasks.
  2. Prepare payroll reports containing gross taxable compensations, common withholdings, net pay amounts, and do the related accounting for an employer.
  3. Determine employer taxes and explain payments procedures.

Outcome Assessment Strategies

Assessment methods may include: examinations, quizzes, homework assignments, research papers, and small group problem-solving of questions arising from application of course concepts and concerns to actual experience, oral presentations.

Course Activities and Design

Course activities may include: lecture, discussion, demonstrations, online lessons, in class activities, outside readings, written assignments, research projects, group project, guest lecturers/speakers, panel discussions, or other activities as selected by the instructor.

Course Content (Themes, Concepts, Issues and Skills)

  1. Calculation of gross pay and net pay for an employee
  2. Journaling all payroll transactions
  3. Calculation of employer's unemployment taxes
  4. Recording of a payroll in a payroll register and subsequent necessary journaling
  5. Recording in an employee's earnings record
  6. Location, use and proper completion of necessary forms to support federal and state regulations to payroll