1. Introduction to Payroll Accounting 2. The Payroll Accounting Process: Hiring Employees 3. Calculating Gross Pay 4. Calculating Payroll Taxes: Social Security 5. Calculating Payroll Taxes: Income Taxes 6. Employee Deductions and Benefits 7. Laws Affecting Payroll Accounting 8. Recording Payroll Activities 9. Payroll Tax Deposits 10. Unemployment Taxes 11. Journalizing Payroll Transactions 12. The Form 940-EZ 13. The Form 941 14. Reporting Employee Earnings 15. Special Payroll Accounting Situations Appendix