Payroll Accounting (ACC 117)

Students will develop literacy and skills in the application of the principles of payroll accounting including the calculation of salaries and wages, federal, state, Social Security, Medicare and unemployment taxes including matching employer taxes. Students will prepare the necessary payroll entries and produce quarterly and year-end tax returns. This course is designed to prepare students to pass the national certification exam and to obtain the American Payroll Association's (APA) Fundamental Payroll Certification (FPC) designation.


The following courses must be taken prior to this course
ACC 115 - Financial Accounting or both ACC 111 - Accounting Principles I and ACC 112 - Accounting Principles II, with a minimum grade of C
Term Location Sections Available
2019 Summer Semester - 10 Week Sections
Virtual Campus (Online)
2019 Fall Semester - 15 Week Sections
Virtual Campus (Online)