Course Syllabus

Spring 2024 | ACC-1030-VO01 - Payroll Accounting

Online Class

Online courses take place 100% online via Canvas, without required in-person or Zoom meetings.

Faculty

Shirley Montagne
View Faculty Credentials

Hiring Coordinator for this course: Julie Dalley

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. Students have the opportunity to take the Payroll Certification from the National Association of Certified Public Bookkeepers (NACPB) in this course. 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.

Required Technology

More information on general computer and internet recommendations is available on the CCV IT Support page. https://support.ccv.edu/general/computer-recommendations/

Please see CCV's Digital Equity Statement (pg. 45) to learn more about CCV's commitment to supporting all students access the technology they need to successfully finish their courses.

Required Textbooks and Resources

ACC-1030-VO01 Link to Textbooks/Resources Information for this course in eCampus.

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

Methods

Employees are a essential to run a business and thus payroll accounting is an important function in all businesses. Payroll accounting can be accomplished through hiring an outside payroll service, or hiring an payroll clerk to run payroll. If the business is small, the bookkeeper or accountant is responsible for managing payroll. It is vital to pay employees correctly, timely and file the federal and state payroll tax returns. Whether the payroll is done internally or externally, the business owner and his accounting staff must understand the federal and state employment laws, tax rates, different kinds of pay types such as overtime, vacation, leave as well as secure protection of employee records.

In this course, you will have opportunities to practice the entire process of completing payroll. I hope you enjoy the semester. And please, ask any questions.

Evaluation Criteria

Grading
Homework Exercises and Problems		60%
Homework Continuing Problem		15%
Final Project - Glo Brite Paint Company		15%
Discussions		10%
Total Weights		100%

Grading Criteria

CCV Letter Grades as outlined in the Evaluation System Policy are assigned according to the following chart:

	High	Low
A+	100	98
A	Less than 98	93
A-	Less than 93	90
B+	Less than 90	88
B	Less than 88	83
B-	Less than 83	80
C+	Less than 80	78
C	Less than 78	73
C-	Less than 73	70
D+	Less than 70	68
D	Less than 68	63
D-	Less than 63	60
F	Less than 60
P	100	60
NP	Less than 60	0

Weekly Schedule

Attendance Policy

Regular attendance and participation in classes are essential for success in and are completion requirements for courses at CCV. A student's failure to meet attendance requirements as specified in course descriptions will normally result in a non-satisfactory grade.

• In general, missing more than 20% of a course due to absences, lateness or early departures may jeopardize a student's ability to earn a satisfactory final grade.
• Attending an on-ground or synchronous course means a student appeared in the live classroom for at least a meaningful portion of a given class meeting. Attending an online course means a student posted a discussion forum response, completed a quiz or attempted some other academically required activity. Simply viewing a course item or module does not count as attendance.
• Meeting the minimum attendance requirement for a course does not mean a student has satisfied the academic requirements for participation, which require students to go above and beyond simply attending a portion of the class. Faculty members will individually determine what constitutes participation in each course they teach and explain in their course descriptions how participation factors into a student's final grade.

Accessibility Services for Students with Disabilities:

1. Provide disability documentation to the Accessibility Coordinator at your academic center. https://ccv.edu/discover-resources/students-with-disabilities/
2. Request an appointment to meet with accessibility coordinator to discuss your request and create an accommodation plan.
3. Once created, students will share the accommodation plan with faculty. Please note, faculty cannot make disability accommodations outside of this process.

Academic Integrity