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ACCT105:  PAYROLL ACCOUNTING


Course Description

This is an introductory course in payroll accounting. Topics include: payroll laws and regulations, computation of wages and salaries, Social Security taxes, income tax withholding, employer taxes, payroll tax filing and reporting, and other related topics. This course has the option of a letter grade or pass/no pass. ADVISORY: Eligible for Mathematics 205, completion of Accounting 101.


Learning Outcomes

  • Recognize and Explain Payroll Laws, Rules, and Regulations
  • Recognize, Explain, and Demonstrate Computation of Wages and Salaries, Computation of Employee and Employer Taxes, including Social Security Laws and Taxes
  • Explain and Demonstrate Payroll Record Keeping, Reporting, and Tax Filing.
  • Demonstrate ability to complete real world payroll project


Last modified: November 25, 2014
Gavilan College Red Diamond 5055 Santa Teresa Boulevard Red Diamond Gilroy, CA 95020 Red Diamond (408) 848-4800