Okefenokee Technical College 2012-2013 Catalog
ACCT 1130 Payroll Accounting (2-2-3)
Provides an understanding of the laws that affect a company's payroll structure and practical application skills in maintaining payroll records. Topics include: pay roll tax laws, payroll tax forms, payroll and personnel records, computing wages and salaries, taxes affecting employees and employers, and analyzing and journalizing payroll transactions.
Prerequisite: ACCT 1100