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ACCT 131 Course Description

ACCT 131    Fundamental Payroll Administration    1.5 Units
Prerequisite: None.
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.