AC 201: Payroll Accounting
This course presents the basic elements of a payroll system. Maintaining modern payroll records and accounting for wages and salaries, social security, federal unemployment, and withholding taxes are practiced.
Course Objectives: When the course is completed you will be able to:
- prepare payroll using variety of methods of calculating gross wages
- prepare quarterly payroll reports
- prepare year-end reports, W2s and 1099s
- demonstrate an understanding of the complex laws and procedures in the payroll functions
General Education Objectives: When the course is completed you will be able to:
- comprehend material with clarity
Teaching Methodology: Written assignments, discussions, and practical applications.
How does this class apply to your career?
- processes and procedures to calculate employee net pay
- calculate employer contributions for state and federal employment taxes
- complete 941 and 1040 federal accounting forms
Payroll Accounting, Bieg, Bernard J., & Toland, Judith A., Cengage Learning
To complete this course successfully, access to a regular computer/laptop is essential. If you only have access to a phone or tablet, please check your local library for the assistant to access a regular computer/laptop. Chrome browser is highly recommended for this course. You may download the Chrome browser by clicking here. Access to a microphone and a web camera is needed for zoom meetings with the instructor. Excel and PDF readers are also required for this course. You may gain access to the following software below:
- Download Free PDF Reader Software by clicking here.
- Free access to web-based Office 365(including Excel) clicks here.
Additional technology requirement information can be found by accessing the Online College page.
To complete this class successfully, you must be able to perform the following basic technical skills before starting the class
- Use the learning management system
- Use email with attachments
- Download, save and upload files between your computer, book website, and the online course room
Student Evaluations
| Syllabus Quiz | 10 points |
| Assignments | 300 points |
| Continuing Problems | 200 points |
| Chapter Achievement Test | 300 points |
| Discussions | 90 points |
| Total | 900 points |
Grading Scales
A = 90% - 100%
B = 80% - 89%
C = 70% - 79%
D = 60% - 69%
F = below 60%
Completing online classes successfully can be challenging because they require self-discipline, time management, and self-motivation skills. To do so, you are expected to spend at least 6 hours per week on the class learning activities and assessments. It may require additional time for individual Zoom meetings with your instructor if you need help. Being able to balance your school and other life responsibilities is not easy. Not waiting until the last minute and completing class activities in small bites every day is helpful to ensure you are on track with your learning.
You are expected to log into your Canvas course room more than once every week. This allows you to receive course updates and feedback from your instructor on time.
Assignments and Discussions: Assignments and Discussions are due by 11:59 pm Eastern Time on Sundays except for the Final. The Final is due by 11:59 pm Friday of the final week. You have two attempts for each assignment. You will receive feedback after the first attempt of your assignment if needed to make any corrections. The second attempt must be turned in the week after the due date.
You are expected to complete all assigned course activities, such as reading all the chapters assigned and following the instructor and book directions carefully. Assignments are your attendance tracker. You must turn in complete assignments to be counted as present. Empty assignment submission does not count as attendance.
Netiquette: When posting in the discussion, Q & A, and emailing your instructor, please remember to practice netiquette and respect your instructor and peer learners when you interact with them online. Click here to learn more about netiquette when interacting with others in the online learning environment.
(tentative and subject to change)
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All class activities are due 11:59pm Sunday of the Week Except for Final. Final is due by 11:59pm Friday of the final week. |
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Module 1: Read Chapter 1 Attendance Tracker--Homework assignments: All 20 Questions for Review at end of Chapter 1 Syllabus Quiz |
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Module 2: Read Chapter 2 Attendance Tracker--Assignments: Problem set A 2-1,2-2,2-3,2-5,2-6,2-7,2-10,2-11,2-12,2-13,2-14,2-15,2-18,2-19 and 2-20. Chapter 1 Achievement Test Discussion |
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Module 3: Attendance Tracker -- Chapter 2 Continuing Payroll Problem due(You will find it after Problem Set B) Chapter 2 Achievement Test Discussion |
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Module 4: Read Chapter 3 Attendance Tracker -- Assignments: Problem Set A 3-1, 3-2, 3-3, 3-6, 3-11, 3-15, and 3-16 Discussion |
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Module 5: Attendance Tracker -- Chapter 3 Continuing Payroll Problem due Chapter 3 Achievement Test Discussion |
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Module 6: Read Chapter 4 Attendance Tracker -- Assignments: Problem Set A 4-3, 4-5, 4-10, 4-11 and 4-13 Discussion |
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Module 7: Attendance Tracker -- Chapter 4 Continuing Payroll Problem due Chapter 4 Achievement Test Discussion |
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Module 8: Read Chapter 5 Attendance Tracker -- Assignments: Problem Set A 5-1, 5-2, 5-4, 5-10, 5-11, 5-12 and 5-16 Discussion |
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Module 9: Attendance Tracker -- Chapter 5 Continuing Payroll Problem due Chapter 5 Achievement Test Discussion |
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Module10: Read Chapter 6 Attendance Tracker-- Assignments: Problem Set A 6-1, 6-2, 6-3, 6-5, 6-7, 6-10, 6-11, 6-12 and 6-15 Discussion |
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Module 11: Final --Attendance Tracker -- Chapter 6 Continuing Payroll Problem due Chapter 6 Achievement Test Discussion |
Emails will be responded to no later than 48 hours or by the end of business on Monday for mail received over the weekend.
Academic Honesty Policy
The college has a firm policy against academic dishonesty, including cheating or plagiarism. Students guilty of academic dishonesty will be administratively dropped from the course with a grade of âFâ and subject to disciplinary action, which may include suspension and dismissal.
Please refer to the Academic Honesty Policy for detailed information.
Technology Support
To be a successful online learner, certain technologies are necessary. Please click here to review the essential technology requirements of the college. Please keep in mind that certain classes may have additional technical requirements. You should be able to find additional technical requirements in your syllabus or your canvas course room. If you have any questions about the technology requirement, please do not hesitate to reach out to us at 1-800-344-4522 or 304-697-7550 or support@hjc.edu
Accessibility Information
Huntington Junior College is committed to full compliance with Section 504 of the Rehabilitation Act of 1973, and the Americans with Disabilities Act of 1990. For detailed information regarding the policy, please click here. Please do not hesitate to reach out to us at 1-800-344-4522, 304-697-7550 or pjustice@hjc.edu if you have any additional questions.
Copyright Policy
As an institution of higher education, Huntington Junior College strongly believes in intellectual property. As such, Huntington Junior College respects intellectual property and has made it a priority to ensure all employees and students respect the copyrights of others. If you have any questions about our copyright policy, please click here to access the copyright policy.
Privacy Policy
The college understands the importance of protecting your information and privacy. Please click here to access information on the Family Educational Rights & Privacy Act.
Other Student Success Services
Please click here for other student success services information, such as financial aid, lab hours, parking, library, transcripts, and career services on the college
If you need to speak with a person regarding any college policies and guidelines, please don't hesitate to get in touch with the college at 304-697-7550 or 1-800-344-4522
This information is standard for each course but specifics may vary based on the delivery method of the course you are taking. Please follow the information provided by your instructor.
This syllabus is subject to change.