Course Descriptions & Syllabi

Course Descriptions & Syllabi

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Note: some or all of the courses in the subjects marked as "Transfer" can be used towards a transfer degree: Associate of Science and Arts or Associate of Engineering Science at DACC. Transferability for specific institutions and majors varies. Consult a counselor for this information.

Areas of Study | | BACC130 syllabus




COURSE NUMBER: BACC130
COURSE TITLE:Payroll Accounting
DIVISION:Business
IAI CODE(S):
SEMESTER CREDIT HOURS:3
CONTACT HOURS:45
STUDENT ENGAGEMENT HOURS:135
DELIVERY MODE:In-Person

COURSE DESCRIPTION:
Details work involved from time of hiring employee, recording hours worked, to issuance of paychecks. Involves tax deductions, demonstrates complexity of accounting entries necessary in payroll accounting.

PREREQUISITES:
BACC100 or CACC101.

NOTES:

STUDENT LEARNING OUTCOMES:
Upon completion of this course, students will be able to:
  • Identify the various laws that affect employers in their payroll operations.
  • Examine the reporting requirements for these laws and apply their effects on payroll computations.
  • Prepare various payroll records and tax forms used by businesses.
  • Use learned knowledge to calculate employee pay.
  • Prepare journal entries specific to payroll.
  • Apply acquired knowledge to a simulated payroll example.

TOPICAL OUTLINE:
  1. The need for payroll and personnel records
  2. Personnel and Payroll Records
  3. Computing and Paying Wages and Salaries
  4. Social Security Taxes
  5. Social Security Benefits
  6. Unemployment Compensation Taxes
  7. Analyzing and Journalizing Payroll Transactions
  8. Payroll Project
  9. Payroll Accounting Systems

TEXTBOOK / SPECIAL MATERIALS:
See bookstore website for current book(s) at https://www.dacc.edu/bookstore

EVALUATION:
Grades will consist of homework, participation, and a comprehensive simulated payroll project. The following grading scale will be used for the final course grades. However, the instructor reserves the right to vary the scale if necessary.

100 - 90% = A
89 - 80% = B
79 - 70% = C
69 - 60% = D
59 - 00% = F


BIBLIOGRAPHY:

STUDENT CONDUCT CODE:
Membership in the DACC community brings both rights and responsibility. As a student at DACC, you are expected to exhibit conduct compatible with the educational mission of the College. Academic dishonesty, including but not limited to, cheating and plagiarism, is not tolerated. A DACC student is also required to abide by the acceptable use policies of copyright and peer-to-peer file sharing. It is the student’s responsibility to become familiar with and adhere to the Student Code of Conduct as contained in the DACC Student Handbook. The Student Handbook is available in the Information Office in Vermilion Hall and online at: https://www.dacc.edu/student-handbook

DISABILITY SERVICES:
Any student who feels s/he may need an accommodation based on the impact of a disability should contact the Testing & Academic Services Center at 217-443-8708 (TTY 217-443-8701) or stop by Cannon Hall Room 103. Please speak with your instructor privately to discuss your specific accommodation needs in this course.

REVISION:
Spring 2019

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