BA 177 - Payroll

Lecture Hours: 4
Credit Hours: 4

Provides a comprehensive overview to Federal and State payroll practices and procedures. Includes computing and recording gross wages, withholding amounts, and net wages. Introduces computerized and manual systems to create and maintain employee earnings records and payroll registers; compute employers taxes and other payroll-related costs; make payroll tax deposits; complete payroll reports and W-2s; and make general journal entries for all payroll transactions.

Prerequisite: BA 115 or BA 211, either with a grade of C or better; and computer literacy; or consent of instructor.