General Information

• Name: Payroll & Employee Benefit Accounting
• Discipline: Accounting (ACC)
• Units (Credits): 3
• Schedule History: See when this course was offered over the last three years.
• Transfer Information: Courses with numbers 100 to 299: This course is designed to apply toward a WNC degree and/or transfer to other schools within the Nevada System of Higher Education, depending on the degree chosen and other courses completed. It may transfer to colleges and universities outside Nevada. For information about how this course can transfer and apply to your program of study, please contact a counselor.
• Academic Division: Social Science, Education, Humanities & Public Service

Prerequisites and Recommended Courses

• Prerequisites: ACC 135, ACC 201 or equivalent work experience

Course Outline

I: Catalog Course Description

Introduces payroll and employee benefit reporting to federal state, and local government agencies. Includes an overview of federal and state labor laws and specialized reporting requirements including both manual and computerized payroll accounting systems.

Note: Non-transferable for an NSHE baccalaureate degree. Non-applicable towards an AA or AS Degree.

II: Course Objectives

This course introduces payroll and employee benefit reporting to federal, state and local government agencies. Includes an overview of federal and state labor laws and specialized reporting requirements including both manual and computerized payroll accounting systems.

• Enable the student to learn applicable federal and state laws and regulations related to payroll and employee benefits.
• Enable the student to gain experience in recording payroll transactions and preparation of payroll reports in both a manual and computerized setting.

III: Course Linkage

Linkage of course to educational program mission and at least one educational program outcome.

This class meets a requirement of the following: AAS-Accounting Emphasis, AAS- Applied Accounting Emphasis, and Accounting Technician Certificate of Achievement.

ACC 180B (Payroll and Employee Benefit Accounting) addresses Student Learning Outcomes:

1.know the subject matter appropriate to the emphasis of the degree.

2.have developed managerial and personal skills essential to the current business environment.