1) Develop an understanding of the personnel and payroll records that provide information required under the laws that affect a given payroll system.
2) Describe the payroll-record life of employees from their initial employment application through their first SS benefit check.
3) Review the Fair Labor Standards Act and other relevant payroll laws and to describe how they affect payroll accounting.
4) Define basic payroll accounting systems, timekeeping methods, and payroll calculations.
5) Explain the Social Security Act, the federal income tax withholding law, and other laws affecting wages.
6) Provide practical application including payroll cycles, calculating and preparing payroll registers, preparing all payroll tax returns, and preparation of the accounting entries associated with payroll.