Accounting: Accounting Journals
Self Study Program

Duration: 10 hours (includes 1 test) Now Approved for Alabama HVAC Continuing Education Course Prerequisites: Introduction to Accounting (061001) What Students Learn: Special Journals: Types of Special Journals: Sales Journal, Purchases Journal, Cash Receipts Journal, Cash Payments Journal, General Journal; Voucher System: Importance, Preparation, Recording, Filing Unpaid Vouchers, Paying, Filing Paid Vouchers; Electronic Data Processing: Introduction, Hardware, Inputting Data, Processing and Storage of Data, Output Devices, Reliability; Payroll Accounting: Deductions from Gross Earnings of Employees; Federal Income Tax; Federal Insurance Contributions Act Taxes-Employees; State and City Income Taxes; Payroll Taxes on the Employer: Federal Insurance Contributions Act Taxes, Federal Unemployment Compensation Tax, State Unemployment Compensation Tax-Employer; Payroll Records, Time Record, Payroll Register, Employee's Earnings Records; Recording the Payroll; Paying the Employees: Recording the Payroll Taxes Levied; Accrual and Paying the Payroll Taxes.