ACCT 131 Course Description
ACCT 131 Fundamental Payroll Administration 1.5 Units
Advisory: ACCT 101; BUS 105 or MATH 100, 104 or 132; AND eligible for ENGRD 310 or ENGRD 312 AND ENGWR 300; OR ESLR 340 AND ESLW 340
Hours: 27 hours LEC
Description: This course covers the core activities that pertain to payroll processing under the Fair Labor Standards Act (FLSA) and Federal tax law. Topics include exempt and non-exempt employee classifications, overtime pay requirements, Federal Income Tax withholding calculations, box-by-box instructions for Federal Form W-2, and accounting related payroll transactions.