BA 230 - Payroll and Tax Procedures

BA 211Z  

Recommended Prerequisite(s):  

BA 169Z  

Course Description: Emphasizes understanding of the federal and state payroll laws and regulations, calculating earnings and deductions, preparing payroll records, understanding and preparation of federal and state payroll tax deposits and tax returns, and accounting for payroll. Formerly offered as BA177.

Course Learning Outcomes:

• CLO#1: Describe the role of payroll professionals, the payroll accounting process, and relevant U.S. employment and tax laws. (ILO: Critical Thinking)
• CLO#2: Ensure accurate payroll calculations for gross pay, deductions, and withholdings, including FICA and income taxes, as well as state and federal unemployment liabilities.
• CLO#3: Record payroll journal entries, generate payroll documents such as payroll registers, and year-end federal and state tax forms.