Recent SemestersFall 2026Class SizeNot publishedCredits3PrerequisiteACCT 100 (Formerly BUSA 100), or ACCT 101 (Formerly BUSA 101), or equivalent with a grade of Credit /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. 