BUS 177 - Payroll Accounting

3 credits

Provides the fundamental skills needed to prepare a business payroll. Introduces payroll and personnel recordkeeping, calculation of pay, payroll journalizing, regulations covering social security, withholding, and unemployment. Prerequisite: BUS 111 or BUS 211 with a grade “C” or better, CAS 170 with grade “C ” or better, or instructor approval. [F]