District Syllabus
Payroll Accounting

Credit Hours: 3
Contact Hours: 3
Laboratory Fee: None.
Prerequisites: ACG2001 Accounting I
ACG2021 Financial Accounting Principles
Corequisites: There are no corequisites for this course.
Catalog Description:
Trains the student to complete all payroll activities of any 
business.  Topics covered are payroll and personnel records, federal 
payroll laws, payroll accounting systems, payroll operations, and 
preparation of payroll records such as payroll registers, individual 
earnings records, federal, state, and local payroll tax forms.
Required Materials: Books:
  • Bieg. Payroll Accounting 2013, 2013 ed., Cengage, 2013. ISBN: 9781133962533
Supplemental Materials: Additional materials may be assigned by the instructor to supplement the required materials. -->
Special Requirements: None
Program Learning Outcomes:
Upon successful completion of the program students will:

  • Analyze business activities and record accounting transactions using journal entries with equal debits and credits.
  • Analyze general ledger accounts and prepare necessary end-of- period adjusting entries.
  • Prepare an income statement, statement of owner’s/stockholder's equity, and balance sheet.
  • Prepare a statement of cash flows.
  • Demonstrate competency in utilizing accounting software to complete the accounting process.
  • Course Learning Outcomes:
    To achieve these learning outcomes, the following will be performed:
    1. Describe the various phases of the Social Security Act, the 
    federal income tax withholding law, and other laws relating to the 
    payment of wages and salaries.
    2. Practice in all payroll operations.
    3. Describe the types of automated equipment and data processing.
    Methods of Evaluation:
    Evaluation of student progress towards achieving the stated learning 
    outcomes and performance objectives is the responsibility of the 
    instructor, within the policies of the college and the department. 
    Detailed explanation is included in the expanded syllabus developed 
    by the instructor for each section being taught.
    Flexibility: It is the intention of the instructor to accomplish the objectives specified in the course syllabus. However, circumstances may arise which prohibit the fulfilling of this endeavor. Therefore, this syllabus is subject to change. When possible, students will be notified of any change in advance of its occurrence.

    Student Email Accounts: Pensacola State College provides an institutional email account to all credit students. Pirate Mail is the official method of communication, and students must use Pirate Mail when communicating with the College. In cases where companion software is used for a particular class, emails may be exchanged between instructor and student using the companion software.

    Note: For students with a disability that falls under the Americans with Disability Act or Section 504 of the Rehabilitation Act, it is the responsibility of the student to notify Student Resource Center for ADA Services to discuss any special needs or equipment necessary to accomplish the requirements for this course. Upon completion of registration with the Student Resource Center for ADA Services office, specific arrangements can be discussed with the instructor.

    Equity Statement: Pensacola State College does not discriminate against any person on the basis of race, ethnicity, national origin, color, gender/sex, age, religion, marital status, pregnancy, disability, sexual orientation, gender identity, or genetic information in its educational programs, activities or employment. For inquiries regarding Title IX and the college’s nondiscrimination policies, contact the Associate Vice President for Institutional Diversity/Title IX Officer at (850) 484-1759, Pensacola State College, 1000 College Blvd., Pensacola, Florida 32504.