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Catalog Course Search Details

This course has been changed from the previous catalog, the changed field(s) are highlighted in red:

 Course Title:   Payroll Procedures

 Title Abbreviation:   PAYROLL PROCEDURES

 Department:    OFTEC

 Course #:    142

 Credits:    3

 Variable:     No

 IUs:    3

 CIP:    520302

 EPC:    547

 REV:    2013


 Course Description  

Computation of employee earnings, completion of payroll register, completion of individual earnings records, and preparation of various tax forms and reports.

 Prerequisite  

None

Additional Course Details

Contact Hours (based on 11 week quarter)

Lecture: 33

Lab: 0

Other: 0

Systems: 0

Clinical: 0


Intent: Distribution Requirement(s) Status:  

Vocational Preparatory Required for ATA degree, Required for certificate  

Equivalencies At Other Institutions

Other Institution Equivalencies Table
Institution Course # Remarks
N/A

Learning Outcomes

After completing this course, the student will be able to:

  1. Identify various laws that effect payroll operations.
  2. Calculate employee earnings using various compensation methods (regular and overtime wages for hourly employees, salaried employees, and commissioned salespeople).
  3. Calculate FICA tax amounts for employees and employers.
  4. Calculate employee income tax deductions (federal, state, and local).
  5. Calculate federal and state unemployment taxes.
  6. Complete the following federal tax forms: Forms 940, 941, W-2, W-3, and 8109.
  7. Complete payroll registers and employee earnings records.
  8. Complete a payroll practice set by following standard payroll procedures.

General Education Learning Values & Outcomes

Revised August 2008 and affects outlines for 2008 year 1 and later.

2. Critical Thinking

Definition: The ability to think critically about the nature of knowledge within a discipline and about the ways in which that knowledge is constructed and validated and to be sensitive to the ways these processes often vary among disciplines.

Outcomes: Students will be able to . . .
2.1 Identify and express concepts, terms, and facts related to a specific discipline.
2.3 Identify, interpret, and evaluate pertinent data and previous experience to reach conclusions.

8. Mathematical Reasoning

Definition: Understanding and applying concepts of mathematics and logical reasoning in a variety of contexts, both academic and non-academic.

Outcomes: Students will be able to . . .
8.2 Correctly apply logical reasoning and mathematical principles to solve problems.

Course Contents

  1. Payroll laws, regulations, and recordkeeping requirements.
  2. Computation of employee wages and salaries.
  3. Computation of employee and employer FICA taxes (Social Security and Medicare).
  4. Computation of income tax withholding (federal, state, and local).
  5. Computation of federal and state unemployment taxes.
  6. Preparation of federal tax forms.