It should have a (on-board) sound card, the best way to tell is look for a place to plug in a headphone and microphone (normally color coded green and pink)
Drivers and manual/document available
hereMODEL: ACREL1300G02W; AMD Athlon 2650e processor (1.6GHz, 512KB L2 cache); 1024MB DDR2; 160GB SATA II (7200rpm) NVIDIA GeForce 6150SE; eMachines 20 inch widescreen LCD display; Multi-in-one digital media card reader; Audio: 6-channel (5.1) high-definition audio USB Speakers; Ports/Other:; 9 - USB 2.0 (5 front, 4 rear); 2 - PS/2 (keyboard and mouse); 1 - VGA ; 5 - Audio: center/sub, rear (stereo), line-in/side (stereo), front/headphones (stereo), microphone; 2 - Audio: headphone (stereo), microphone; 1 - RJ-45 Ethernet; 1 - RJ-11 modem; Windows XP Home Edition with Service Pack 3; Includes: 20” LCD Monitor; Tower; Key board; Optical Mouse; Owner’s Manual; Installation Guide; Dimensions: 10.7 H x 4.2” W x 15” D; Weight: 12 lbs