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.

Suggested Course Sequence

For course descriptions visit here.

First Semester		Credit Hours
BUS101	Business Student Success Seminar	1
ACC132	Financial Accounting **	4
ACC227	Payroll Accounting	3
BCA120	Business Computer Applications *	4
BUS123	Business Mathematics	4
ENG124	College Composition †	3
		19
Second Semester
ACC234	Advanced Payroll	3
ACC229	Computerized Accounting Applications	3
ACC130	Business Law and Ethics	3
ENG230	Business Communication	3
ACC124	Individual Taxation	4
		16
	TOTAL CREDITS	35

† Based on SSC placement score
* Successful completion of AOT102, AOT104, AOT105 and AOT106 is equivalent to and may be substituted for BCA120.
** May elect to take ACC121 as an introduction to accounting prior to taking this course.

Students must still pass the Fundamental Payroll Examination to become certified. This examination is administered by the American Payroll Association.