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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  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)