ACC 210 - Payroll, State, and Local Taxation

Institution:

Pennsylvania College of Technology

Subject:

Accounting

Description:

Introduction to the various intricacies of payroll, sales (use), state, and local tax accounting for businesses and individuals in the Commonwealth of Pennsylvania. Focus on the process of hiring employees, pay systems, payroll taxes at the federal, state, and local levels; laws affecting the payroll; and accounting requirements. Special issues involving fringe benefits, the Advanced Earned Income Credit, 'independent contractor vs. employee' controversy, self-employment, tips, worker's compensation, unemployment tax provisions, and sales and use tax provisions are discussed from both a business and individual point of view. In addition, the Pennsylvania and local income tax provisions for individuals are covered.

Credits:

3.00

Credit Hours:

Prerequisites:

ACC 113

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.pct.edu

Phone Number:

(570) 326-3761

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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