ACT 250 - Payroll and Accounting Applications (2 Credits)

This course provides students with an understanding of federal and state laws, including the Fair Labor Standards Act, Federal Insurance Contributions Act (FICA), income tax withholding laws, and federal and state unemployment acts that relate to the payment of wages and salaries in a business. Lecture Hours: 26. Prerequisite(s): ACT 101 with a grade of “C” or better or permission of the department head. Usually offered in the spring.