BT 170 Payroll Records and Accounting

Introduces federal and state regulations affecting payroll. Provides practice in all payroll operations, including new employee documentation, preparation of payroll and payroll records, accounting entries, and preparation of federal payroll tax returns that are required of business.

Credits

4

Prerequisite

BT 165 and BT 123 (may be taken before or as a corequisite)

Course Learning Outcomes

Upon successful completion of this course, the student will be able to:
1. Interpret principal laws and regulations governing payroll and benefits
2. Identify and use reference sources to answer questions related to payroll
3. Maintain payroll records necessary for accounting information and for legal compliance
4. Perform calculations related to payroll and benefits
5. Record payroll in journals and registers
6. Prepare state and federal payroll tax reports