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BA 177工资会计(3学分)

建议准备:或者被带走英航112或英航212．

提供基本的会计技能来计算任何商业组织的工资。主题包括根据现行法律法规计算工资，在总日记账和总分类帐中记录工资交易，完成所需的联邦工资税表格和报告。

BA 177:工资会计

https://catalog.cocc.edu/course-outlines/ba-177/

成绩单标题工资会计学分3评分方式标准信件评分总接触时数30授课时数30推荐备考或BA 112或BA 212。课程描述提供基本的会计技能，为任何商业组织计算工资。主题包括根据现行法律法规计算工资，在总日记账和总分类帐中记录工资交易，完成所需的联邦工资税表格和报告。课程学习成果确定并应用影响雇主工资运作的各种法律。2.解释联邦所得税法，包括雇员-雇主关系。3.计算员工工资总额，包括加班费。4. Compute Federal income tax withholdings. 5. Compute federal unemployment taxes base on the Federal Unemployment Tax Act laws. 6. Record payroll transactions in the payroll register and the employee’s earnings records. 7. Journalize and post payroll entries in the general journal and general ledgers. 8. Complete federal payroll tax forms including W-4, W-2, and 1099 forms, the Employer’s Federal Quarterly Tax Return (941), and the Employer’s Annual Federal Unemployment Return (940). Content outline Payroll Law Employer-Employee Relationship Gross Wages and Salaries Federal and State Taxes Unemployment Taxes Payroll Transactions Payroll Reports Required materials Textbook and online access.