Office Hours

 CTBU 103 ~ Payroll Accounting



  Course Information 

  Catalog Course Description  

Introduces the various aspects of the Fair Labor Standards Act and other laws that affect payroll operations and employment practices. Emphasizes the methods of computing wages and salaries, the methods of keeping records, and the preparation of government reports. Includes a project requiring students to record all of the payroll information for a business.

  Course Prerequisite  

CTBU 108

  Course Objective  

This course is designed to enable students in developing and understanding of the payroll laws and regulations; in becoming acquainted with and being able to use the various records needed to record employees time and work; in determining gross earnings and payroll deductions; in determining the various taxes to be withheld; and the payment to the various government agencies as needed.


Payroll Accounting, Current Edition, Bernard J. Bieg, South-Western College Publishing.

  Course Outline  

Unit 1    Introduction, Overview, and Computing Employee Compensation—Chs. 1 & 2

Unit 2    Social Security and Income taxes—Chs. 3 & 4

Unit 3    Unemployment taxes and accounting procedures—Chs. 5 & 6

Unit 4    Payroll project

  Course Procedure  

End of chapter problems consisting of matching quizzes, questions for review, practical problems, continuing payroll problems, and case problems are worth a total of one hundred points. Five points will be deducted for each assignment that is late, missing, or incomplete. This deduction will begin with the fourth late, missing, or incomplete assignment.

Application tests will be given after each of the first three units and an audit exam will be required with the completion of the payroll project. A comprehensive final exam will also be given. Each test is worth 100 points and will be given at the scheduled time only.

The final grade will consist of the average of the three unit test scores, the audit test score, the final exam score and the homework grade.

Satisfactory completion of this course requires consistent classroom attendance and active participation.


92 - 100 A
82 - 91   B
70 - 81   C
60 - 69 D

Below 60


Note: Although it is possible to earn a D or F in this course, degree completion requirements mandate a C or better.

The last day for withdrawing/dropping classes with a partial refund is Wednesday, February 6; the last day to drop classes without penalty for failing (no refund) is Thursday, March 13.

If an instructor is absent from class, the class is not cancelled. In this course, continue working on the current chapter assignment or reading. If it happens to be a test day, continue studying for the test or begin reading the next chapter.

There is a policy of no food or drinks in any classroom or lab area in this building.

Only in extreme cases are children allowed in classroom or laboratory facilities, and then only with approval of instructor prior to class.

Cellular phones, pagers, various media players, and similar devices are prohibited in the classroom and laboratory facilities. Turn them off before entering the classroom. Each use will result in a 20 point deduction on the final point total.

Students with disabilities, whether physical, learning or psychological, who believe that they may need accommodations in this class are encouraged to contact Disability Support Services as soon as possible to ensure that such accommodations are implemented in a timely fashion. Please contact DSS to verify your eligibility for any classroom accommodations and for academic assistance related to your disability by calling 657-2283. The DSS contact person at the College of Technology is Kelley Williford, room A071. She is available Monday-Friday, 9 a.m.-2 p.m. Testing arrangements must be made prior to the first exam.

Free tutoring services for students are available in the COT Academic Support Center, A035, Monday through Friday, 8 a.m.-5 p.m. The Academic Support Center on the Poly Drive campus is open from 8 a.m. - 8 p.m. Monday - Thursday, 8 a.m -5 p.m Friday, and 9 a.m. – noon Saturday. Tutors specialize in math, writing, anatomy and physiology, and other specialty areas for specific majors. See http://www.msubillings.edu/asc/ for more information or call 247-3022 (COT) or 657-1641 (Poly Drive campus).

Students rights and responsibilities, as well as the Code of Conduct are outlined in the Montana State University- Billings Student Handbook. Students should be familiar with the rights and responsibilities of students in the Academic Community.

MSU-B supports a drug free environment. Any student who demonstrates a pattern of behavior that suggests drug or alcohol abuse will be asked to leave class and must participate in a counseling program prior to continued attendance. Continued abuse may result in reprimand, probation, restriction, suspension or expulsion.




Office Hours