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Course Details

Course Details

Course Code: ACCT202 Course ID: 4713 Credit Hours: 3 Level: Undergraduate

This course provides a foundation in payroll accounting, administration, and management. Learn to complete payroll calculations for earnings, taxes, and withholdings; maintain personnel records; and analyze payroll transactions. This course is intended for accounting students and professionals with a need to understand payroll basics. (Prerequisite: ACCT100)


Course Schedule

Registration Dates Course Dates Session Weeks
11/30/20 - 04/30/21 05/03/21 - 06/27/21 Spring 2021 Session I 8 Week session
01/25/21 - 07/02/21 07/05/21 - 08/29/21 Summer 2021 Session B 8 Week session
03/29/21 - 09/03/21 09/06/21 - 10/31/21 Summer 2021 Session D 8 Week session

Current Syllabi

After successfully completing this course, you will be able to:

  • CO1. List various laws and practices that affect payroll operations and personnel records.
  • CO2. Compute regular and overtime pay.
  • CO3. Compare and contrast the payroll taxes for both employers and employees.
  • CO4. Demonstrate the process of journalizing and posting payroll entries and end-­‐of-­‐ period adjustments.
  • CO5. Prepare end-­‐of-­‐quarter and end-­‐of-­‐year payroll reports.

Method of Assessment

A. Tests & Project

There will be two (2) tests in the course, a midterm and a final given in modules four and eight respectively. The tests in this class will consist of multiple choice questions and/or short answer problems. Tests will be three hours long and focus on the material covered in the course. Tests may be administered using the Examity test proctoring service. Please verify in the course announcements and/or the Lessons tab if the course will use test proctoring. It is the student’s responsibility to notify the instructor and the test proctoring service regarding any schedule changes or non- disability related accommodations. The course will have a comprehensive project that will measure student understanding of the course objectives along with research and writing skills. Please refer to the APA Manual 6th edition for the format of the project.

B. Assignments:

Course assignments will be given using multimedia software (e.g. MyLabsPlus, Connect, etc.). These assignments will be a series of quizzes consisting of exercises, problems, and simulations. Assignments will have a specific due date with specific instructions. Late assignments will be subject to the university’s Late Work/Make-up Policy detailed in the student handbook. Please be advised the instructor reserves the right to implement their own late assignment policy.

C. Homework:

Throughout the term, homework will be given in several modules to test student understanding of the material. Homework will be given using multimedia software (e.g. MyLabsPlus, Connect, etc.) and consist of questions, problems, or simulations. Please be advised the instructor reserves the right to implement their own late assignment policy.

D. Discussion Forums:

Participation in the discussion forums is an essential component of the final grade. All students are expected to engage in lively discussions and answer instructor follow-up questions. The quality of participations along with student netiquette will be a part of the grade.

Assessment of the Course Objectives

Course Objective(s)

Assessment Method(s)

1 - 5

Test question, paper, assignment, discussion, and homework

The following distribution will be used in assigning grades (decimal points will be rounded to the nearest whole number at semester’s end).


Quality Points/Grading Percent


4.0/ 100 – 94


3.67/ 93 – 90


3.33/ 89 – 87


3.0/ 86 – 84


2.67/ 83 –80


2.33/ 79 – 77


2.0/ 76 – 73


1.67/ 72 – 70


1.33/ 69 – 67


1.0/ 66 – 64


0.67/ 63 – 60


0.0/ 59 – 0

NameGrade %
Weekly Forums 10.00 %
Week 1 Forum 1.67 %
Week 2 Forum 1.67 %
Week 3 Forum 1.67 %
Week 4 Forum 1.25 %
Week 5 Forum 1.67 %
Week 6 Forum 1.67 %
Week 7 Forum 1.67 %
Week 8 Forum 1.43 %
Homework 20.00 %
Week 1 Homework 3.33 %
Week 2 Homework 3.33 %
Week 3 Homework 3.33 %
Week 5 Homework 3.33 %
Week 6 Homework 3.33 %
Week 7 Homework 3.33 %
Quizzes 30.00 %
Connect Quiz One 5.00 %
Connect Quiz Two 5.00 %
Connect Quiz Three 5.00 %
Connect Quiz Five 5.00 %
Connect Quiz Six 5.00 %
Connect Quiz Seven 5.00 %
Tests 30.00 %
Midterm 15.00 %
Final 15.00 %
Week Eight - Payroll Project 10.00 %
Week Eight - Payroll Project 10.00 %

Websites and Videos

In addition to the required course texts, the following public domain websites are useful. Please abide by the university’s academic honesty policy when using Internet sources as well. Note website addresses are subject to change.

Book Title:Payroll Accounting 2018 4th Edition - the VitalSource e-book & Connect access is provided inside the classroom
Publication Info:VS-McGraw-Hill
Author:Jeanette Landin
Unit Cost:$219.24
Electronic ISBN:1260524787
Electronic Unit Cost:$45.00

Previous Syllabi

Not current for future courses.