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133 James Sprunt Drive
Kenansville, NC 28349
(910) 296-2400 | admissions@jamessprunt.edu

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James Sprunt Community College

General Catalog 2023-2024

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May 24, 2024

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General Catalog 2023-2024

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ACC 140 - Payroll Accounting

Class Hours: 1 Lab Hours: 3 Credit Hours: 2
Prerequisites: ACC 115 or ACC 120
Corequisites: None
This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/ posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

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