Payroll and Business Taxes

Course Code: ACCT-142

Department: Accounting

Credit Hours: 2.00

Textbook Information: Bookstore website

A comprehensive study of the business records needed to meet the requirements of the various federal and state laws such as the following: the Federal Insurance Contributions Act, the federal unemployment law, state unemployment compensation, and the federal and state income tax withholding laws. The course provides a foundation in payroll and personnel records and in the computation of wages and the accounting for wages paid and deductions made.