Class Availability – Spring 2018

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ACC 132: Payroll/Hawai`i Gen Excise Tax

ACC 132 introduces principles, manual and computerized procedures, and terminology for business application of payroll accounting. This course also teaches students to prepare federal and Hawai`i state forms for payroll taxes and the Hawai`i General Excise and Use Tax. The course contents of ACC 132 prepare students for the payroll certification examinations offered by the American Payroll Association, such as Fundamental Payroll Certification (FPC) and/or Certified Payroll Professional (CPP). This course is designed as a recommended course for certain advanced ACC courses, but also serves those students seeking immediate employment as payroll clerks.
3.000 Credit hours
45.000 Lecture hours

Syllabus Available
Schedule Types: Hybrid-Technology Intensive, Lecture
All Sections for this Course

Business Education Division
Business Department

ACC 132 Prerequisites


Important Registration and Withdrawal Deadline Information

01/12/2018 Last day to register
01/12/2018 Last day to receive 100% tuition refund
02/01/2018 Last day to receive 50% tuition refund
02/01/2018 Last day to drop (No "W" on transcript)
04/02/2018 Last day to withdraw from class ("W" on transcript)



Prerequisites: Concurrent enrollment in ACC 124 or ACC 201

Recommendation preparation: Credit or concurrent enrollment in ICS 100 or credit or concurrent enrollment in ICS 101; a grade "C" or higher in ENG 21 or a grade "C" or higher in ENG 22 or successful completion of ESOL 94F or successful completion of ESOL 94S or qualification for ENG 100 or qualification for ESL 100.

This ACC 132 class section (CRN 33595) is conducted on the internet and uses internet "content", online meeting platforms, and other means to supplement instructor contact. This is a 16-week course and it is not self-paced. Take the free distance learning self-assessment at to see if online class is suitable for you. Students MUST check emails and Laulima regularly to keep up with announcements, assignments, exams, etc. Login to Laulima class site two weeks before beginning of the semester for instructions. Use of Cengage Now homework system is required. Access code to Cengage Now is bundled with new textbook at the KapCC Bookstore.

This course contributes to multiple accounting certificates/degrees offered at KapCC, for more information please contact the program coordinator (


Course Details

Term: Spring 2018
CRN: 33596
Subject: Accounting (ACC)
Course Number: 132
Course Title: Payroll/Hawai`i Gen Excise Tax
Instructional Method: Distance – Completely Online
Credits: 3
Grading Options: Standard Letter A-F, Credit/No Credit, or Audit
Instructor: Arnold Cristobal
Course Dates: 01/08-05/11
Meeting Times:
TBA TBA WWW 01/08-05/11

Kapi‘olani Community College x