Fundamental Payroll One-Year Certificate
Certificate Course Sequence
SSC101 Student Success Seminar
BUS124 Business Analysis with Algebra
ACC130 Business Law & Ethics
ACC132 Financial Accounting
ACC227 Payroll Accounting
ITD122 Computer Applications for Professionals
ENG124 College Composition
ACC234 Advanced Payroll
ACC229 Computerized Accounting Applications
ENG230 Business Communication
ACC124 Individual Taxation
TOTAL CREDITS 34
A small business operating as a sole-proprietor wants to add their first employee. What has to be done to add this employee? A federal identification number has to be applied for, the business must register as a withholding agent with the State of Ohio and possibly the city where the business is located. An application has to be submitted to the Ohio Job and Family Services and the Ohio Bureau of Workers Compensation. That is just to get started.
The accounting records have to be modified to accommodate all the new accounts that payroll, payroll tax withholding and payroll tax expense require. Quarterly, semi-annual and annual payroll tax forms are required. Who is going to do all this for the small business?
Large companies employ payroll people in their payroll department as well. Compliance with federal and state payroll and employee laws has created the need for the payroll professional.
The goal for the graduate of the fundamental payroll certificate program is to successfully pass the Fundamental Payroll Examination administrated by the American Payroll Association. The graduate would be able to assist the previously described small business and all others like them.





