'BUSA' -- Accounting Courses
 
   
 

 
BUSA 70 Course Image

BUSA 70 - Payroll and Tax
                  Accounting   (3 units)
 
 
Examines all areas of on-the-job payroll accounting. Surveys the various tax procedures required by the employer and employee in filing the correct forms for Social Security, federal, and state income taxes and their reconciliation.

Laws related to Worker's Compensation, State Disability Benefit Laws and Fair Employment Practices are discussed.
(54 hours lecture;      Degree Appropriate)
Prerequisite:   Eligibility for  BUSA 11 - Fundamentals of Accounting

Course Measurable Objectives:

  1. Identify payroll records required by the employer in preparation for filing tax forms for Social Security, federal and state income tax, state disability benefits, and federal and state unemployment.
  2. Calculate wages and withholding amounts in payroll problems.
  3. Analyze the deposit procedure required of employees under state and federal laws.
  4. Assemble the payroll recordkeeping requirements for employers under current state and federal laws.
  5. Examine basic payroll accounting systems and their manner of recording.
  6. Apply the current tax rates and wage base for FICA and SECA purposes.

Course Level Student Learning Outcomes:


Students completing BUSA 70 - Payroll and Tax Accounting will:
  1. have discovered new knowledge that relate to discipline, technical and human skills, enabling them to be productive members of the community.
  2. have developed a genuine professional interest in topics related to the courses completed that will contribute toward motivation for life-long learning.
  3. have developed the ability to relate material from each course completed to their current and future professional needs, even if these needs fall into a different discipline.
NOTE:  Every effort is made to ensure the accuracy and timeliness of this information; however, students should consult the college catalog for the most current and accurate information regarding degrees, certificates, or courses.
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