Payroll Accounting

Course Number: BA 177
Transcript Title: Payroll Accounting
Created: September 1, 2012
Updated: August 26, 2019
Total Credits: 3
Lecture Hours: 30
Lecture / Lab Hours: 0
Lab Hours: 0
Satisfies Cultural Literacy requirement: No
Satisfies General Education requirement: No
Grading options: A-F (default), P-NP, audit
Repeats available for credit: 0


BA 111 or BA 211


Course Description

Covers fundamental skills and basic knowledge in the area of business payroll; personnel record keeping; calculation of gross pay using various methods; calculation of Social Security and Medicare taxes; calculation of federal and state income and unemployment taxes; journalizing and posting payroll entries; and completing various federal and state forms. Prerequisites: BA 111 or BA 211. Recommended: BA 104. Audit available.

Intended Outcomes

Upon successful completion of this course, students will be able to:

  1. Apply an understanding of the basic payroll accounting function and tasks.
  2. Prepare payroll reports containing gross taxable compensations, common withholdings, net pay amounts, and do the related accounting for an employer.
  3. Determine employer taxes and explain payments procedures.

Outcome Assessment Strategies

Assessment methods may include: examinations, quizzes, homework assignments, research papers, and small group problem-solving of questions arising from application of course concepts and concerns to actual experience, oral presentations.

Course Activities and Design

The determination of teaching strategies used in the delivery of outcomes is generally left to the discretion of the instructor. Here are some strategies that you might consider when designing your course: lecture, small group/forum discussion, flipped classroom, dyads, oral presentation, role play, simulation scenarios, group projects, service learning projects, hands-on lab, peer review/workshops, cooperative learning (jigsaw, fishbowl), inquiry based instruction, differentiated instruction (learning centers), graphic organizers, etc.

Course Content (Themes, Concepts, Issues and Skills)

  1. Calculation of gross pay and net pay for an employee
  2. Journaling all payroll transactions
  3. Calculation of employer's unemployment taxes
  4. Recording of a payroll in a payroll register and subsequent necessary journaling
  5. Recording in anĀ employee's earnings record
  6. Location, use and proper completion of necessary forms to support federal and state regulations to payroll