ACCT1111 Payroll Accounting
This course provides a background in federal wage laws, wage and salary calculations, federal and state payroll tax calculations, federal and state federal reporting requirements and accounting for the payroll process. It includes a payroll preparation and quarterly and annual reporting practice set.
Course Requirements and Evaluation
Refer to Course Syllabus for detailed information regarding the requirements and evaluation standards for this course. The Course Syllabus will be distributed the first week of the course.
Learning Outcomes
The following outcomes will be addressed in the course:
Identify payroll laws that affect employers
List recordkeeping requirements
Identify the major provisions of FLSA
Compute hourly and overtime pay rates
Identify requirements for social security coverage
Compute federal tax withholding
Calculate FUTA and SUTA tax payments
Journalize payroll entries
Perform payroll procedures for a computerized payroll system
Text and References
A list of textbooks required for this course is available at the
campus store and in eServices.
Course Scheduling
The scheduled hours of instruction include sixteen hours for each lecture credit, thirty two hours for each lab credit and forty hours for each credit of supervised occupational experience (SOE). Lecture credit may include formal or impromptu lectures, demonstrations or discussions with the entire class or with small groups or individuals. Refer to the Credit Details section of this course outline for the credit breakdown.
Accommodations Statement
Access Services - Reasonable accommodations are available to qualified students with documented disabilities. Upon attending an intake meeting with Access Services, qualified students will receive a letter listing the approved accommodations that they may provide to their instructors. If you have a documented disability that may require accommodations, contact HTC Access Services at
AccessServices@hennepintech.edu or
https://hennepintech.edu/current-students/access-services/index.html.
Campus
Brooklyn Park Campus and Eden Prairie Campus: 952-995-1300
Credit Details