CCCOnline LogoCourse Snapshot for ACC115 - Payroll Accounting

The information listed below is subject to change. Please review the course syllabus within your online course at the start of class.

Course Competencies and Outcomes

The competencies you will demonstrate in this course are as follows:

  1. Describe requirements of the Fair Labor Standards Act, Social Security Act, the federal income tax withholding law, and other laws relating to the payment of wages and salaries.
  2. Identify and describe the payroll and personnel records required by federal and state laws.
  3. Apply basic payroll accounting systems and procedures in computing wages and salaries.
  4. Prepare various forms required under FICA.
  5. Maintain records for withholding employees' income taxes and complete required federal, state, and local returns.
  6. Describe coverage for unemployment compensation under FUTA and SUTA.
  7. Prepare required unemployment compensation reports.
  8. Journalize all payroll transactions.
  9. Use payroll accounting software.

The module outcomes that will permit you to demonstrate course competencies are:

Module 1
  Outcomes Competencies
1 Define the Fair Labor Standards Act A
2 Prepare new employee forms including employee earnings records and payroll registers B
3 Identify pay period options and types of pay C
4 Calculate employee pay including incentives, bonuses, and commissions C
Module 2
  Outcomes Competencies
1 Distinguish between mandatory and voluntary deductions C, E
2 Calculate taxable earnings and federal income tax withholding using the Wage-Bracket and Percentage methods  C, E
3 Explain state and local income tax withholding C, E
Module 3
  Outcomes Competencies
1 Calculate FICA taxes D
2 Identify states where disability insurance is withheld from employees' pay A
3 Explain the proper accounting for voluntary deductions D
4 Record journal entries for employee payroll H
Module 4
  Outcomes Competencies
1 Prepare FICA tax returns and forms C, D, E
2 Maintain records and complete state and local income tax returns and forms C, E, F
3 Prepare required unemployment compensation reports  E, F, G
Module 5
  Outcomes Competencies
1 Apply current tax and payroll laws to various payroll problems using computerized software A, B, C, D, E, F, G, H, I
2 Discuss the role of the Statement Department of Labor in the payroll process A, B, E, F, G

Course Time Commitment and Expectations

The semester schedule for this course may be 15 weeks, 10 weeks, or 6 weeks in duration. Based on the course format, this table shows the approximate amount of time you should plan to spend per week on this course. This includes time to read/listen to the online content, participate in discussion forums, complete all assignments, and study the course material.

For accelerated courses, the amount of time required per week is greater. Note that regardless of course format, the course material is the same and all course competencies, module outcomes, and assignments will be covered.

Course Activity Hours and Student Learning Hours
Course Credit Hours Course Format (Duration) Pace Relative to a 15 Week Course Course Activity Hours Student Learning Hours Per Week
3 15 Weeks - 135 8.5 to 9.5
3 10 Weeks 1.5x faster 135 12.5 to 14.5
3 6 Weeks 2.5x faster 135 21 to 24

Aside from typical reading assignments, this course has the following (Please Note: This list is subject to change based on the discretion of the instructor facilitating this course.):

Summary of Grading
Assignment Points %
Discussions (5 @ 40 points each) 200 20%
Practice Set Assignments (12 @ 50 points each) 600 60%
Project 1 (1 @ 50 points) 50 5%
Project 2 (1 @ 150 points) 150 15%
TOTAL 1,000 100%

CCCOnline Course Quality Commitment

CCCOnline goes to great lengths to assure the quality of your online learning experience. You can expect the following from our courses: