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.

Upon completions of this course, the student will be able to:

1. Understand the role of personnel and payroll records 
that provide the information required under the numerous laws 
affecting the operations of a payroll system.

2. Describe the payroll-record life of employees from their initial 
application for employment through to their application for the first 
social security benefit checks.

3.Describe the various aspects of the Fair Labor Standards Act 
and other laws that affect payroll operations and employment 
practices.

4. Describe the payroll accounting systems and procedures used 
in computing wages and salaries.

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.

Evaluation of student progress towards achieving the stated learning 
outcomes and performance objectives is the responsibility of the 
instructor, within the polices of the college and the department. 
Detailed explanation is included in the expanded syllabus developed 
by the instructor for each section being taught.