Accounting 170 – Payroll Tax Accounting –Robert Bruebach

Summer 2017 – (rev. 0)

Instructor:Robert C. Bruebach

Office:Classroom (Room 3615) or Room TBD, if classroom unavailable (Hours:Before and After Class)

Phone:847-420-6700 (Cell)

E-mail:

Class Website: (or

I.Course Information

PrefixNumberNameCreditLectureLab

ACC170–1E1Payroll Tax Accounting110

II.Course Prerequisite

Recommended: ACC 100 or ACC 153

  1. Course Description

Course covers study and practice in practical applications of payroll tax laws and requirements. Content includes understanding and preparation of payroll records including FICA, unemployment taxes, payroll registers, tax forms, and deposit coupons.

  1. Learning Objectives

To prepare students to demonstrate an understanding of concepts and ability to solve problems in the following areas:

  1. Payroll Laws
  2. Payroll Tax Requirements Regarding:

Social Security Taxes

Federal and State Withholding Taxes

Federal and State Unemployment Compensation Taxes

  1. Academic Integrity and Student Conduct

Students and employees at OaktonCommunity College are required to demonstrate academic integrity and follow Oakton’s Code of Academic Conduct. This code prohibits:

  • cheating,
  • plagiarism (turning in work not written by you, or lacking proper citation),
  • falsification and fabrication (lying or distorting the truth),
  • helping others to cheat,
  • unauthorized changes on official documents,
  • pretending to be someone else or having someone else pretend to be you,
  • making or accepting bribes, special favors, or threats, and
  • any other behavior that violates academic integrity.

There are serious consequences to violations of the academic integrity policy. Oakton’s policies and procedures provide students a fair hearing if a complaint is made against you. If you are found to have violated the policy, the minimum penalty is failure on the assignment and, a disciplinary record will be established and kept on file in the office of the Vice President for Student Affairs for a period of 3 years.

Please review the Code of Academic Conduct and the Code of Student Conduct, both located online at .

VI.Outline of Topics:

See detailed schedule on page 3.

VII.Methods of Instruction:

a.Lecture and Discussion

b.Working Problems and Reviewing Solutions

c.Homework

d.Quizzes

e.Exam

VIII.Course Practices Required:

  1. Reading –handout and website materials
  2. Problem Solving – comprehending the problem description and developing the appropriate solution
  3. Writing – short answer on quizzes/exams
  4. Oral Presentations – class discussions
  5. Mathematics – addition, subtraction, multiplication, division, decimals, fractions, percents

IX.Instructional Materials:

  • Classroom Handouts
  • PowerPoint Slideshow
  • Instructor Website
  • Government Publications
  • Calculator (student provided)

Note: Current textbook information for each course and section is available on Oakton’s Schedule of Classes.

X.Methods of Evaluating Student Progress:

Quizzes50 pts.Quiz #1-(15 pts), Quiz #2-(35 pts)

Exam150 pts.

200 pts.

GradesTotal Pts Pct.

A:90% – 100%

B:80% – 89%

C:70% – 79%

D:60% – 69%

F:59% and below

The point structure is set up to be objective, rather than subjective. Therefore, the letter grade percentages are firm. (example: a total of 179 points will be awarded a grade of “B”)

Homework

Homework is assigned as a way to reinforce the concepts presented during the lecture. Homework is not handed in. Solutions to the homework problems are available on the class website (see page 1 for web address). Homework will be covered briefly at the beginning of class. Changes to the assigned homework problems or additional handout problems will be announced during the class before it is due to be completed.

Quizzes

As a method of determining progress for both of us, short quizzes will be given at the beginning of class and will cover the material reviewed during the prior class period. Missed quizzes must be taken later in the class period or before the next class period when the quizzes are reviewed; otherwise, the student will be given zero points for that quiz

XI. Other Course Information

  1. Tutoring

Tutoring is available through the Learning Center at both campuses. Once they are available, you can see the schedule at

  1. Access and Disability Resource Center

If you have a documented learning, psychological, or physical disability, you may be entitled to reasonable academic accommodations or services. To request accommodations or services, contact the Access and Disability Resource Center at the Des Plaines or Skokie campus. All students are expected to fulfill essential course requirements. The College will not waive any essential skill or requirement of a course or degree program.

Oakton Community College is committed to maintaining a campus environment emphasizing the dignity and worth of all members of the community, and complies with all federal and state Title IX requirements.

Resources and support for

  • pregnancy-related and parenting accommodations; and
  • victims of sexual misconduct

can be found at

Resources and support for LGBTQ+ students can be found at

  1. Religious Observe Absence

Oakton Community College recognizes the broad diversity of religious beliefs of its constituencies. Students who inform instructors in advance of an intended absence for a major religious observance will not be penalized, but it is the responsibility of students to disclose any religious observances to the instructor at the beginning of the semester so that arrangements can be made. Please look at your religious calendar right away, because last minute requests cannot be considered.

  1. Withdrawal Date:

Confer with Registration regarding the last day to withdraw from the course with a “W”.

  1. Schedule

Date / Material to be Covered / Homework & Reading
May 16th / Social Security Taxes / See Website
May23rd / Quiz #1 / See Website
Income Tax Withholding
May 30th / Quiz #2 / See Website
Unemployment Taxes
Recording Payroll Transactions
June6th / Exam

Syllabus – Page 1