BUSA 70  Payroll Accounting

3 Units (Degree Applicable)
Lecture: 54   
Prerequisite: BUSA 68

On-the-job payroll accounting. Perform gross-to-net pay and employer tax calculations. Survey the various tax procedures required by the employer and employee in filing the correct forms for Social Security, Medicare, federal and state income taxes, federal and state unemployment and their reconciliation. Laws related to worker's compensation, state disability benefits, and fair employment practices are discussed. Prepare summarized payroll transactions in the accounting system.
Course Schedule