BUS 70 Payroll Accounting

Units: 2
Hours: 36 hours LEC
Grade Options: Letter Grade or Pass/No Pass
Term Typically Offered: Every even spring term
Advisories: BUS 10A with a grade of “C” or better.
This course is an introductory study of payroll accounting. Students will be introduced to various laws and practices related to wages and payroll taxes. Emphasis will be placed on calculations of gross wages, mandatory and voluntary payroll deductions, net wages, and employer payroll tax expenses as well as federal and state payroll tax forms.