Department of Business
Administration
INSTRUCTOR: Braj Tiwari
CONSULTATION:
OFFICE: AD 308 A
TELEPHONE:
(323) 953
4000 x. 2545 (Office)
(323) 953
4000 x. 2541 (
E-MAIL:
tiwaribg@lacitycollege.edu or bgtiwari@yahoo.com .
ACCOUNTING 17 – PAYROLL ACCOUNTING
RECOMMENDED
PREPARATIONS: Enrollment in or
completion of Accounting 31, Business 38, or Mathematics proficiency,
COURSE
OBJECTIVE & TOPICS: This course deals with
procedures and practices involved in a firm’s payroll system. It includes
familiarizing students with current laws with respect to computation of regular
and overtime pay, withholding of required federal and state taxes, computation
of employer’s payroll taxes, and the preparation of various payroll tax returns
for a firm.
MATERIALS
REQUIRED:
Text: Payroll Accounting, 2002 edition;
by Carse and Slater.
ATTENDANCE:
The policies on absences and tardiness are as
follows:
Whenever absences (in hours) exceed the number
of hours class meets per week, the instructor shall exclude the student from
the class. The instructor may make exceptions for absence due to illness and/or
emergency, provided such reason for the absence is made known to instructor on
a timely basis. However, it is the responsibility of the student to inquire
from classmates or from the instructor what he/she missed during the absence
and study the missed lesson. Absence will not excuse students from matters
discussed including missed tests.
Attendance will be taken at the start of each
class. Late arrivals should notify the instructor at the end of the class.
Failure on the part of the students to do so will result in an absence for that
class period. Three cases of tardiness may be considered equivalent to one
absence.
If for some justifiable reason, a student has to
leave the class before the end of the period, he/she should let the instructor
know of such intent before the start of the period. Failure to do so will
result in an absence.
ASSIGNMENTS:
Review Questions, Short Answer Questions,
Exercises, and Multiple Choice Questions are required homework. All students
are expected to come to class prepared and be ready to participate in class
discussions. Everybody is encouraged to ask questions relevant to the topic
under discussions.
Selected homework will be collected at the
beginning of the class. Homework will be graded on the basis of completion.
Homework points will be awarded on the basis of the homework collected by the
instructor.
TESTS:
Five chapter tests will be given during the
semester. All tests carry equal weight in determination of final grade for the
semester. If a student were to miss a test, a comprehensive exam covering all
semester’s work will be given during the last week of the classes. Student’s
final grade is the average of the tests in the class during the semester.
CLASS
PARTICIPATION:
Cooperation and participation in class
discussions of material presented are expected of all the students. Students
are encouraged to ask relevant questions. However, questions regarding matters
discussed while a student was absent will not be entertained in the class.
Students should utilize the instructor’s consultation hour for these.
GRADING
SCALE:
A…………90% and above
B…………80 – 89%
C…………70 – 79%
D…………59 – 69%
F…………Below 59%.