Provides students with an in-depth understanding of payroll accounting. Includes calculations of gross to net pay, coverage of federal and state withholdings and deductions, recording of payroll transactions into the accounting records, and filing of federal and state payroll tax forms. Also includes consideration of factors which determine employee versus independent contractor status, and coverage of business taxes such as sales and property taxes and their filing requirements.
CSU

Prerequisite: BUS 120 or equivalent with a grade of "C" or better or "Pass".
Corequisite: None
Recommended Preparation: None
2 UNITS; 2 hours lecture