This course introduces federal payroll accounting functions to students including:
- Paying wages, withholding depositing and reporting taxes, and the preparation of financial forms
- Understanding basic reporting of wages and taxes for Forms 940, 941,944, 945, W-2, W-3, and 1099.
- Making journal entries for the payroll distribution, payroll-related expenses, payroll liabilities, and the remittance of employer taxes
Through learning exercises, the goal of the course is for students to achieve a proficient understanding of the key elements of payroll accounting which can be successfully applied in a business setting.
The Mastering Payroll text published by the American Institute of Profession Bookkeepers (AIPB) will be used for this course. It must be purchased directly from http://bookstore.aipb.org/ before the start date of the course.
Students achieving the minimum required grade on the course final examination are eligible to receive a certificate of course completion from the American Institute of Certified Bookkeepers (AIPB). This AIPB certificate represents achievement of one of the steps for designation as a Certified Bookkeeper.
Note: Basic computer skills, including proficient use of word processing and spreadsheets are required. Knowledge of basic accounting is a prerequisite for this course.
Course Number: BUSA-40918
Credit: 3.00 unit(s)
There are no sections of this course currently scheduled. Please contact the Business, Professional & Legal Programs department at 858-534-8131 or unexbusa@ucsd.edu for information about when this course will be offered again.