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BA 177 Payroll Accounting

Designed to teach, reinforce and supplement payroll skills in both manual and computerized formats.


Credits

3

Prerequisite

Prerequisite: BA 111 Practical Accounting I or BA 211 Principles of Accounting: Financial with a grade of C or better

Notes

Career Technical Education (CTE) Course

Outcomes

Compute the income tax withholding from employee wages. Calculate employee's withholding allowances for IRS Form W-4. Determine employer's quarterly estimated payments. Describe how the Federal Insurance Contributions Act (FICA) is applied by employers. Describe the federal deposit system and how the Electronic Federal Tax Payment System is used by employers. Describe the difference between employees and independent contractors.