Warning: When you sign up for an online or hybrid class, it is with the understanding that you can use the Internet and World Wide Web without assistance. Certain providers do not offer all of the tools that you need to take an online class. It is your responsibility to determine if your equipment will support your successful communication with the Blackboard/Vista site and your course instructor. You will need to have access to a computer on a regular basis.  If you need assistance using Blackboard/Vista, please attend one of the open sessions that are offered the first week of the quarter. Check for the schedule under the Student Support link.  Make sure that you have updated your browser.

 

ACCT 135 BUSINESS PAYROLL TAX ACCOUNTING (5 CREDITS) BELLEVUE COMMUNITY COLLEGE Winter 09

 

INSTRUCTOR:                                   Elaine Tuttle

Business Division Phone: 425-564-2311

Mailbox                                      A242

E-mail Address:                         etuttle@bellevecollege.edu

PREREQUISITES:                    Accounting 101 and college level reading, writing and basic math abilities.

                                                Ability to use a computer for successful access to Blackboard/Vista and MyBCC as all assignments and tests are online or in the MyBCC site.

                                                Ability to be self-motivated and self-directed in order to complete all the work in the course successfully

                                               

TEXTS:                                    Payroll Accounting 2009 edition, by Bernard J. Bieg and Judith A. Toland, South-Western  Cengage Learning

                       

COURSE DESCRIPTION:

ÒTodayÕs payroll accountant is a major player on a companyÕs management team.  ManagementÕs need for timely and accurate payroll cost data as a part of the total planning step has moved payroll from a disbursement and recording function to an integral part of the management process.Ó This course examines systems and operations of payroll tax accounting.

 

COURSE LEARNING Objectives:  Upon completion of this course, students should have achieved the Chapter Learning Objectives.

 

COURSE TOPICS:  Payroll taxes and forms, payroll laws and regulations, W=wages and salary calculations, payroll benefits, payroll accounting

 

 

TESTING AND GRADING: 1,000 points total

n  Tests based on the chapters in the textbook and Web sites relating to payroll

n  Payroll Projects and Web Activities

 

 

COURSE POLICIES:

 

  1. It is expected that students will conduct themselves with integrity.  If you cheat or aid someone else to cheat, you violate a trust.  Cheating includes, but is not limited to, copying answers on exams, glancing at nearby exams, turning in assignments or papers that have been used in other classes or have been completed by another, and giving or receiving help during an exam.

 

  1. Once you have registered for this course, the instructor is required by the college to give you a grade. If for some reason, you cannot complete the course, please officially withdraw. This is your personal responsibility. Students who do not officially withdraw by the date listed in the course schedule will have their grades calculated on the number of points earned by the end of the quarter. No extension of time or incomplete contracts will be allowed in this class.

 

  1. If you have medical information to share with me in the event of an emergency, please contact me via email. Emergency preparedness is important!

 

  1. If you need course modifications / adaptations or accommodations because of a disability, I can refer you to our Disability Resource Center (DRC).

 

  1. If you prefer, you may contact them directly by going to B132 or by calling 425.564.2498 or TTY 425.564.4110. Information is also available on their website at http://bellevuecollege.edu/drc/

 

 

 

GRADING SCHEDULE:

 

Lower

Upper

Letter

Numeric

Percent

950

1,000

A

4.0

95

929

949

A-

3.7

93

880

928

B+

3.3

88

850

879

B

3.0

85

820

849

B-

2.7

82

780

819

C+

2.3

76

750

779

C

2.0

73

720

749

C-

1.7

70

690

719

D+

1.3

66

620

689

D

1.0

62

Below 620 = F