Archive 2007-08 Catalog (Archived September 2007)
One College Avenue, Williamsport PA 17701 · (570) 326-3761 or (800) 367-9222
Course Descriptions
ACC210
Payroll, State, and Local Taxation
Introduction to the various intricacies of payroll, sales (use), state, and local tax accounting for businesses and individuals in the Commonwealth of Pennsylvania. Emphasis on the hiring process; pay systems; payroll taxes at the federal, state, and local levels; laws affecting payroll; and accounting requirements. Business and individual perspectives on the following topics: fringe benefits, the Advanced Earned Income Credit, "independent contractor vs. employee" controversy, self-employment, tips, workers' compensation, unemployment tax provisions, and sales and use tax provisions. Pennsylvania and local income tax will be covered. 3 Credits (3 Lecture - 0 Lab)
Prerequisite(s): ACC112 or ACC113. Spring Only.