Courses

College Credit Courses

APA 2501 Payroll Accounting — 2 Credit Hours

Prerequisite: ACG 2021. This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions including payroll registers. Acquired knowledge will be applied to practical payroll situations. A comprehensive software and practice set requires students to perform payroll functions for a small business. After completing this course, a student will be qualified to take the Payroll Certification Examination to be certified as a Certified Payroll Professional (CPP), and/or Fundamental Payroll Certification (FPC), which is given by the American Payroll Association. Two lecture hours. A.S.

College Credit Contents
APA1001
APA2501