 In this presentation we will discuss payroll legislation. We're going to talk about laws that are related to payroll. Note that this course will get into the calculation of payroll, the recording of the debits and credits, the accounting related to payroll. But we do want to give some context as well and list out some of the laws related to payroll for a few different reasons. One, some of them will have a direct impact on the journal entries that we will make. Two, we want to know the complexities of payroll outside of just recording the payroll so that we can see how the internal controls could be affected as well. We want to see how they could be related in terms of payroll and human resources in order to have a better understanding of what's entailed within payroll. We won't go over all the laws in detail, but it'll give you an idea of the complexity of payroll and how it has changed over time. Once we get to recording the payroll, then of course we're going to be focusing in on those types of legislations that have to do.