Nacc.edu
Last Revision: Fall 2020SYLLABUSACT 249Payroll Accounting3 Semester Credit Hours - B3 Contact HoursCourse DescriptionThis course focuses on federal, state and local laws affecting payrolls. Emphasis is on payroll accounting procedures and practices, and on payroll tax reports. Upon completion of this course, the student will be able to apply knowledge of federal, state and local laws affecting payrolls.PrerequisiteNoneCourse Textbook, Manuals, or Other Required MaterialsBeig & Noland, Payroll Accounting 2019, 29th ed. Course Learning OutcomesStudents will be able to compute wages and salariesStudents will be able to calculate FICA, Medicare, State and Federal Withholding taxes Students will develop the necessary skills to make journal entries for all payroll related transactionsStudents will prepare federal tax forms W-2, W-4, 1099, 940 and 941.Outline of Course TopicsIntroduction to Payroll TaxesComputing Wages and SalariesSocial Security TaxesAnalyzing and Journalizing PayrollUnemployment TaxesMethods of InstructionOn Campus LectureOn Line Video Lectures with embedded quiz questionsUse of LMS in the demonstration of problem-solving techniquesOccasionally problems are assigned in class and individual attention and guidance is given students to observe their progressPosting of materials on LMS for student use and observationEvaluation and AssessmentCourse Grade Assessment:One hundred per cent of the student’s grade will come from in-class exams and in-class assignments.Grades will be earned based upon: A = 90-100%; B = 80-89%; C = 70-79%; D = 60-69%; F = below 60%AttendanceStudents are expected to attend all classes for which they are registered. Students who are unable to attend class regularly, regardless of the reason or circumstance, should withdraw from that class before poor attendance interferes with the student’s ability to achieve the objectives required in the course. Withdrawal from class can affect eligibility for federal financial aid.Statement on Discrimination/HarassmentThe College and the Alabama State Board of Education are committed to providing both employment and educational environments free of harassment or discrimination related to an individual’s race, color, gender, religion, national origin, age, or disability. Such harassment is a violation of State Board of Education policy. Any practice or behavior that constitutes harassment or discrimination will not be tolerated.Statement of Adherence to ADA GuidelinesInstructors will adhere to the Americans With Disabilities Act and/or Section 504 of the Rehabilitation Act (1973) and will publish the following statement on course outlines given to students at the beginning of each semester: “Any individual who qualifies for reasonable accommodations under the Americans With Disabilities Act or Section 504 of the Rehabilitation Act (1973) should notify the instructor immediately.”Statement on Transition to Virtual LeaningIn the event Northeast Alabama Community College should experience the need for all in-person classes to transition to remote instruction due to pandemic or other event warranting the need for such plans, an addendum to this syllabus will be provided to students.? This addendum will provide details pertaining to the college, department, and/or program's remote instructional plan to complete the necessary theory, lab, and/or clinical to meet the course objectives necessary for successful course completion in a remote environment.? For further information concerning this please contact your course instructor ................
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