Payroll Tax Accounting

I.     Course Prefix/Number: ACC 170

       Course Name: Payroll Tax Accounting

       Credits: 1 (1 lecture; 0 lab)

II.    Prerequisite

Recommended: ACC 100 or ACC 153

III.   Course (Catalog) Description

Course covers study and practice in practical applications of payroll tax laws and requirements. Content includes understanding and preparation of payroll records including FICA, unemployment taxes, payroll registers, tax forms, and deposit coupons.

IV.   Learning Objectives

To prepare students to demonstrate: understanding of concepts, and ability to solve problems in the following areas:
  1. Payroll Laws
  2. Payroll Tax Requirements Regarding:
    1. Social Security Taxes
    2. Federal and State Withholding Taxes
    3. Federal and State Unemployment Compensation Taxes

V.    Academic Integrity and Student Conduct

Students and employees at Oakton Community College are required to demonstrate academic integrity and follow Oakton's Code of Academic Conduct. This code prohibits:

• cheating,
• plagiarism (turning in work not written by you, or lacking proper citation),
• falsification and fabrication (lying or distorting the truth),
• helping others to cheat,
• unauthorized changes on official documents,
• pretending to be someone else or having someone else pretend to be you,
• making or accepting bribes, special favors, or threats, and
• any other behavior that violates academic integrity.

There are serious consequences to violations of the academic integrity policy. Oakton's policies and procedures provide students a fair hearing if a complaint is made against you. If you are found to have violated the policy, the minimum penalty is failure on the assignment and, a disciplinary record will be established and kept on file in the office of the Vice President for Student Affairs for a period of 3 years.

Please review the Code of Academic Conduct and the Code of Student Conduct, both located online at

VI.   Sequence of Topics

  1. The Need for Payroll & Personnel Records
  2. Computing and Paying Wages & Salaries
  3. Social Security Taxes
  4. Income Tax Withholding
  5. Unemployment Compensation Taxes
  6. Analyzing and Journalizing Payroll Transactions

VII.  Methods of Instruction

  1. Lecture and Discussion
  2. Working Problems and Reviewing Solutions
  3. Collaborative Projects
  4. Case Problems

Course may be taught as face-to-face, hybrid or online course.

VIII. Course Practices Required

In Example --
Students must perform on a college level in reading, writing, problem solving, oral presentation and basic application.

Course may be taught as face-to-face, hybrid or online course.

IX.   Instructional Materials

Note: Current textbook information for each course and section is available on Oakton's Schedule of Classes.

No textbook.

Note: Current textbook information for each course and section is available on Oakton’s Schedule of Classes.

X.    Methods of Evaluating Student Progress

In Example:
  1. Three Tests (100 points each)

    Final Exam (200 Points)
    Homework (6 points each)
    Quizzes (10 points each)
    Projects/Cases (50 points each)
    Attendance is considered if a student is between grades.

  2. A point scale based on total possible points.

    90 - 100% = A
    80 - 89% = B
    70 - 79% = C
    60 - 69 % = D
    59% & below F

XI.   Other Course Information

If you have a documented learning, psychological, or physical disability you may be entitled to reasonable academic accommodations or services. To request accommodations or services, contact the Access and Disability Resource Center at the Des Plaines or Skokie campus. All students are expected to fulfill essential course requirements. The College will not waive any essential skill or requirement of a course or degree program.

Oakton Community College is committed to maintaining a campus environment emphasizing the dignity and worth of all members of the community, and complies with all federal and state Title IX requirements.

Resources and support for
  • pregnancy-related and parenting accommodations; and
  • victims of sexual misconduct
can be found at

Resources and support for LGBTQ+ students can be found at

Electronic video and/or audio recording is not permitted during class unless the student obtains written permission from the instructor. In cases where recordings are allowed, such content is restricted to personal use only. Any distribution of such recordings is strictly prohibited. Personal use is defined as use by an individual student for the purpose of studying or completing course assignments.

For students who have been approved for audio and/or video recording of lectures and other classroom activities as a reasonable accommodation by Oakton’s Access Disabilities Resource Center (ADRC), applicable federal law requires instructors to permit those recordings. Such recordings are also limited to personal use. Any distribution of such recordings is strictly prohibited.

Violation of this policy will result in disciplinary action through the Code of Student Conduct.