COURSE REVISION FORM
REVISED 1/3/2015
We recommend that you begin the courserevision process by engaging in meaningful conversations with your departmental colleagues and those colleagues who use the course in question as a service course.
The course revision initiator and/or the sponsoring department chair should attend and be prepared to address questions at the appropriate department meeting, Curriculum Committee meeting and Faculty Council meeting.
I. ADMINISTRATIVE INFORMATION
COURSE PREFIX AND NUMBER: ACC 159
COMPLETE COURSE TITLE: Payroll Accounting
DATE: 02/17/2015 COURSE REVISION INITIATOR: Michael Zerrahn
SPONSORING DEPARTMENT: Business & Accounting
THE COURSE BEING REVISED IS NOT A TOPICS COURSE.
COURSE REVISION EFFECTIVE DATE: fall 2015
DESCRIPTION OF ALL COURSE REVISIONS:
Change course prerequisite from needing ENG 094 and MAT 100 TO ACC 120
JUSTIFICATION FOR EACH COURSE REVISION:
Students need the background information provided in ACC 120 to better understand the material presented in ACC 159
POSSIBLE IMPACT ON CURRENT CURRICULA:
None
II. MASTER COURSE SYLLABUS
COURSE PREFIX AND NUMBER: ACC 159
COMPLETE COURSE TITLE: Payroll Accountng
WEEKLY CONTACT HOURS FOR COURSE: LECTURE HOURS:3
LAB/STUDIO HOURS:0
TOTAL CONTACT HRS: 3
COURSE DESCRIPTION FOR CATALOG:
The goals of this course are to develop an understanding of personnel and payroll accounting records that provide information required by numerous payroll laws. Payroll accounting systems using payroll registers, recording entries and payroll are presented relating to the payments of wages and salaries. A computerized payroll project is required.
COURSE PREREQUISITE(S): ACC 120 (IF THERE IS MORE THAN ONE CONTINUE.)
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COURSE COREQUISITE(S): Click here to enter text. (IF THERE IS MORE THAN ONE CONTINUE.)
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IMPORTANT ADVISING NOTES:
None
MEASURABLE STUDENT LEARNING OUTCOMES/COURSE OBJECTIVES:
- Identify the various laws that affect employers in their payroll operations and the recordkeeping requirements of these laws.
- Describe the main types of records used to collect payroll data.
- Calculate regular and overtime pay and apply current tax rates in determining required withholdings based on calculated gross pay.
- Describe the basic requirements for an individual to be classified as an employer, calculate required tax responsibilities required of an employer and complete reports required by the Federal Unemployment Tax act.
- Accurately use and comprehend the terminology associated with payroll, accounting and business.
Apply accounting concepts and theories while analyzing, preparing and journalizing payroll.
COURSE OUTLINE:
Chapter and Title:
1 The Need for Payroll and Personal Records
2 Computing Wages & Salaries
3 Social Security Taxes
4 Income Tax Withholding
5 Unemployment Compensation Taxes
6 Analyzing and Journalizing Payroll