Dec 05, 2025  
Catalog 2025-2026 
    
Catalog 2025-2026
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ACC 015 - PAYTRAIN ®FUNDAMENTALS


XX Continuing Education Units (CEU). This course is not for Credit(s).

Course Objectives:
This continuing education course is designed to assist new payroll professionals. This includes those who support the payroll industry and those who are preparing for Fundamental Payroll Certification. It focuses on developing the knowledge and skills required to maintain payroll compliance, prevent costly penalties, and help prepare for the FPC certification exam. Topics to be covered include: payroll concepts, payroll calculations,
fringe benefits, payroll reporting and employment taxes, record keeping and payroll practices, payroll accounting, and payroll administration.

Upon completion of this course the student will be able to:
1. explain fundamental payroll concepts,
2. calculate accurately pay at the regular rate of pay and overtime pay,
3. calculate correctly fringe benefit and employment tax deductions,
4. describe payroll record-keeping requirements,
5. identify recent legislative and regulatory changes to payroll laws,
6. explain when employees must be offered health insurance, and
7. demonstrate readiness to sit for the FPC certification exam.



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