District Syllabus
ACO1806
Payroll Accounting


Credit Hours: 3
Contact Hours: 3 (NOTE: )
Laboratory Fee: None.
Prerequisites: ACG2001 Accounting I or
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 (w/ CD), 24 ed., Cengage, 2014. ISBN: 9781285437064
  • Bieg. Payroll Accounting (digital), 24 ed., Cengage, 2014. ISBN: 9781285832555
Supplemental Materials:
Special Requirements: None
Program Learning Outcomes:
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.
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 polices 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.