Catalog Course Description:

The laws, principles and procedures of payroll accounting in both manual and computerized environments. Concepts covered include preparation of payroll records and reports; payroll law and practices; computation of taxes, including Social Security, federal income tax, state income taxes, and unemployment taxes and voluntary withholdings.  Strongly recommended:  Business 1A or Business 7 or equivalent.      3 hours lecture.

Course Objectives:    

Upon completion of this course, the student should be able to: 

1. interpret payroll laws;
2. demonstrate the understanding of  payroll record-keeping requirements;
3. explain the procedures to maintain payroll records;
4. compute payroll in computerized environment; 
5. analyze, compute, and report payroll taxes;
6. prepare and distribute the payroll;
7. identify and explain payroll systems and control procedure;
8. prepare payroll tax returns.

Textbook Information and Required Materials

• Payroll Accounting, Bieg & Toland, 2009 edition, Thomson-Southwestern, Customized for Chabot College, ISBN 1424077583  OR you can use the full 2009 edition, ISBN 0324663730
• Klooster and Allen Payroll software (CD) (included with the textbook)
• Textbook Website: go through my academic website
• Pencil, calculator, scantrons, a PC

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Grading Policy 

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