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Web Schedule Fall 2018

Revision Date: 19-Jul-18

ACC-1030-VG70Y - Payroll Accounting

Synonym: 176711
Location: Bennington
Credits: 1
Day/Times: Monday & Thursday, 05:00P - 09:00P
Semester Dates: 12-03-2018 to 12-13-2018
Last day to drop without a grade: 12-05-2018 - Refund Policy
Last day to withdraw (W grade): 12-09-2018 - Refund Policy
Faculty: Neal Hogan | View Faculty Credentials
Materials/Lab Fees: $100.00
This course has started, please contact the offering academic center about registration

Comments: CPB certification students ONLY Co-enrollment in ACC-1010 & ACC-2121 required

Browse the Moodle Site for this class.

Course Description:

This course provides practice in all payroll operations: preparation of payroll registers, recording of accounting entries, and preparation of payroll tax returns required of businesses. Students are introduced to the Fair Labor Standards Act and other laws affecting payroll operations and employment practices. Prerequisite: Financial Accounting

Essential Objectives:

1. Define payroll accounting as it relates to employees and non-employees.
2. Describe federal and state wage-hour laws and federal law requirements for paying employees.
3. Complete required payroll documentation.
4. Prepare journal entries for payroll.
5. Describe when wages are taxable.
6. Apply processes required for withholding and depositing taxes.
7. Prepare W-4 and state withholding forms and complete federal reporting forms.
8. Understand federal and state payroll requirements, including unemployment reporting, social security taxes, annual state wage and tax returns, 1099 forms, and W-2s.


 Course material will be presented using a combination of lecture and problem solving.

Evaluation Criteria:

Tests                         50%

Homework                20%

Class participation    20%

Payroll Project          10%


Fall 2018 textbook data will be available on June 4. On that date a link will be available below that will take you to eCampus, CCV's bookstore. The information provided there will be for this course only. Please see this page for more information regarding the purchase of textbooks.

The last day to use a Financial Aid advance to purchase textbooks is the 3rd Tuesday of the semester. See your financial aid counselor at your academic center if you have any questions.

Contact Faculty:

Email: Neal Hogan
Hiring Coordinator for this course: Nicole Otte Stetson

Attendance Policy:

  A percentage of the students grade is determined by student participation.  Attendance is considered part of your participation grade.  After three absences the student will receive a failing grade.  Please contact the instructor if you need to be absent for class.  It is your responsibility to make up missing work and be prepared for the next class.



Dec. 3, 2018: Ch. 1 and Ch. 2, The need for Payroll and Personnel Records and Computing Wages and Salaries.  Chapter Problems A and B in class.  Homework to be assigned in class.

Dec. 6, 2018: Ch. 3 and Ch. 4, Social Security Taxes and Income Tax Withholding.  Chapter Problems A and B in class.  Homework to be assigned in class. Test
Dec. 10, 2018: Ch. 5, Ch. 6 and Ch 7, Unemployment Compensation, Analyzing and Journalizing Payroll and Payoll Project  Chapter Problems A and B in class.  Homework to be assigned in class.   
Dec. 13, 2018: Review and Final

Please note: In order to receive accommodations for disabilities in this course, students must make an appointment to see the Americans with Disabilities Coordinator in their site and bring documentation with them.

Academic Honesty: CCV has a commitment to honesty and excellence in academic work and expects the same from all students. Academic dishonesty, or cheating, can occur whenever you present -as your own work- something that you did not do. You can also be guilty of cheating if you help someone else cheat. Being unaware of what constitutes academic dishonesty (such as knowing what plagiarism is) does not absolve a student of the responsibility to be honest in his/her academic work. Academic dishonesty is taken very seriously and may lead to dismissal from the College.

Course description details subject to change. Please refer to this document frequently.

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