ACCT 130 - Payroll Tax Accounting

Institution:

Cerritos College

Subject:

Description:

Class hours: 3.0 Lecture Prerequisite: ACCT 100 or ACCT 101 or equivalent with a grade of Pass or "C" or higher. This course will cover fundamental principles of payroll tax laws as defined by Federal, State, and local government. It will also include discussion of Social Security, Federal and State income taxes, Federal and State Unemployment Insurance, Workmen's Compensation Insurance, and journal entries to record payroll information. It will include sales tax requirements in record keeping and computation of sales tax returns. Insurance and union reporting are discussed. It also includes personnel records requirements, data processing, and payroll systems. It is intended to provide the business students with a working knowledge of current tax laws and practical application of the same. (Formerly BUSA 130) Transfer Credit: CSU

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cerritos.edu

Phone Number:

(562) 860-2451

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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