ACCT 121 - Payroll Accounting

Credits: 5
Introduces payroll calculations, payroll taxes, and record and report preparation. Includes a manual payroll project and computerized payroll accounting applications.

Prerequisite: ACCT 110 or ACCT& 201 with a grade of 2.0 or higher.

Course Outcomes:
Students who successfully complete this class will be able to:

Compute payroll and payroll taxes and prepare records and reports.
Analyze and journalize payroll transactions, both by hand and using a computer payroll accounting application.

Program Outcomes

Translate data into various formats such as symbolic language, equations, graphs, and formulas.
Implement calculator/computer technology to solve problems.

College-wide Outcomes

Critical Thinking - Critical thinking finds expression in all disciplines and everyday life. It is characterized by an ability to reflect upon thinking patterns, including the role of emotions on thoughts, and to rigorously assess the quality of thought through its work products. Critical thinkers routinely evaluate thinking processes and alter them, as necessary, to facilitate an improvement in their thinking and potentially foster certain dispositions or intellectual traits over time.
Quantitative and Symbolic Reasoning - Quantitative Reasoning encompasses abilities necessary for a student to become literate in today’s technological world. Quantitative reasoning begins with basic skills and extends to problem solving.