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Payroll Accounting


This course is designed to introduce individuals, entrepreneurs and small businesses to the cost of labor and its related payroll taxes. In some companies, payroll costs represent more than one-third of the operating costs.

The employer is liable for meeting reporting requirements and for the money withheld from employees' wages or salaries and for payroll taxes. This course will focus on the liabilities, the records and control requirements of payroll accounting. Some basic knowledge of Accounting is recommended.


The student's performance will be assessed by the following methods:

1. By performing satisfactorily on periodic tests

2. Ability to complete payroll process


Upon completion of this course, students will be able to:

  • Calculate employee gross pay, deductions and net pay
  • Determine the employer's liabilities for payroll, including liabilities arising from employee earnings and deductions from earnings.
  • Prepare Employer's Quarterly Federal Tax Return (941)
  • Record payroll and payroll taxes

course quick facts
course code DED534
cost $99.00
estimated time to
complete course
24 Hours
course materials
3 Weeks

Rachel Evans received her MBA from Central Michigan University in Human Resource Management. Her background includes experience as a Payroll Supervisor and Recruitment Supervisor for the Department of Human Resources for state government and as a Budget Analyst for federal government. She is an adult continuing education instructor teaching courses in QuickBooks, Microsoft Excel, Word, Outlook, and Access. Rachel started and grew a home base internet business in the thriving Health and Wellness Industry and in Real Estate Investing.


"I learned so much and able now able to work properly in my new field. The objectives, outcomes and learning activities were clearly laid out for this class." - Marie Baptiste

"I will be taking more classes online - fits into my busy schedule, fun, easy to understand. I would recommend this class to anyone who needs a basic understanding of payroll. This course was very informative for me - since I will be doing end of year payroll at my firm`s accounting office this year. I will be utilizing my skills right away. I`m glad I took this course." - Tracy Cypert

"I have gained knowledge that I didn't know before thereby understanding payroll accounting. I learned about FUTA & SUTA tax requirements and how they were determined. accounting a little more." - Alice Brock

"My knowledge in payroll preparation has certainly improved, on how to figure the right withholding and the preparation of form 941. I would certainly like to take additional courses in the near future. " - Nimfa Herr