• Chapter 1 - The need for Payroll and Personnel Records
• Chapter 2 - Computing Wages and Salaries
• Chapter 3 - Social Security Taxes
• Chapter 4 - Income Tax Withholdings
• Chapter 5 - Unemployment Compensation Taxes
• Chapter 6 - Analyzing and Journalizing Payroll

Ian Stapleton, MBA
Professor of Accounting
Merced College
Office: V32 (Vocational Building)
Phone: (209) 384-6163
Email: stapleton.i@mccd.edu