Fall 2018 Course Syllabus
Course: ACNT-1303- Section: 01
Introduction to Accounting I
LSCPA Logo Image
Instructor Information
Instructor Tamalla Jones
E-mailgreentd1@lamarpa.edu
Phone(409) 984-6424
Office
Location:UITC - Room: 201
Hours:M,W, F 9-10 & F 11-12, T ,TH 8-11:00
Department
Business and Technology
Chair:Sheila Guillot
E-mail:guillsr@lamarpa.edu
Phone:(409) 984-6381
Course Information
Description A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll.
Prerequisites None
Learning Outcomes 1. Identifies all main ideas, supporting details, and vocabulary in reading material;
demonstrates a full understanding of the reading (PSLO ALPHA), measured by
pre-post exam

2. Define accounting terminology (PSLO ALPHA), measured by embedded exam questions

3. Apply accounting concepts related to cash and payroll (PSLO 2), measured by embedded exam questions

4. Analyze and record business transactions in a manual and computerized environment
(PSLO 2), measured by application rubric

5. Complete the accounting cycle (PSLO 2), measured by application rubric or quiz

6. Prepare financial statements (PSLO 2), measured by application rubric or embedded
exam questions

7. Proofread accounting records (PSLO 4), measured by application rubric
Core Objectives 1. Identifies all main ideas, supporting details, and vocabulary in reading material;
demonstrates a full understanding of the reading (PSLO ALPHA), measured by
pre-post exam

2. Define accounting terminology (PSLO ALPHA), measured by embedded exam questions

3. Apply accounting concepts related to cash and payroll (PSLO 2), measured by embedded exam questions

4. Analyze and record business transactions in a manual and computerized environment
(PSLO 2), measured by application rubric

5. Complete the accounting cycle (PSLO 2), measured by application rubric or quiz

6. Prepare financial statements (PSLO 2), measured by application rubric or embedded
exam questions

7. Proofread accounting records (PSLO 4), measured by application rubric

Program Student Learning Outcomes PSLO ALPHA: Reading skills - Demonstrates comprehension of content-area reading material. Identifies all main ideas, supporting details, and vocabulary in reading material; demonstrates a full understanding of the reading.

PSLO 1: Critical Thinking Skills – Uses creative thinking, innovation, inquiry and analysis, evaluation and synthesis of information.
Creatively identifies problem, argument, or issue (to determine extent of information needed); differentiates the facts from opinions as relates to situation; constructs possible solutions or prediction or consequences; uses logical, sound reasoning to justify conclusion.

PSLO 2: Communication Skills – Demonstrates effective development, interpretation and expression of ideas through written, oral and/or visual communication.
Expresses a strong thesis; organizes information with effective transitions & sequencing of ideas; uses substantial, logical & specific development of ideas; details are relevant, original, credible and correctly documented when appropriate to show an effective development and interpretation of ideas; and presents ideas in appropriate mode of expression for the task.

PSLO3: Empirical and Quantitative Skills – Applies the manipulation and/or analysis of numerical data or observable facts resulting in informed conclusions.
Identifies mathematical or scientific principles needed to complete task; uses mathematical or scientific principles needed to complete task; analyzes how to use the principles; and applies problem-solving skills in mathematical or scientific principles needed to complete task with correct informed conclusions.
Textbooks College Accounting, by Heintz 22nd Edition, ISBN: 978-1-305-66618-4
Lecture Topics
Outline
Week 1        Course Introduction, Syllabus Test, and Course Pretest
         Chapter 1: Introduction to Accounting

Week 2        Chapter 1:    Introduction to Accounting
                
Week 3        Chapter 2:    Analyzing Transactions: The Accounting Equation

Week 4        Chapter 2:    Analyzing Transactions: The Accounting Equation

Week 5        Chapter 3:    The Double Entry Framework

Week 6        Chapter 3:    The Double Entry Framework

Week 7        Chapter 4:    Journalizing and Posting Transactions

Week 8        Chapter 4:    Journalizing and Posting Transactions
        
Week 9    Chapter 5:    Adjusting Entries and the Worksheet
            
Week 10    Chapter 5:    Adjusting Entries and the Worksheet

Week 11    Chapter 6:    Financial Statements and the Closing Process

Week 12    Chapter 6:    Financial Statements and the Closing Process

Week 13    Chapter 7:    Accounting for Cash

Week 14    Chapter 7:    Accounting for Cash

Week 15    Review:    Review

Week 16    Final        Final (Dec. 12, 2018, Chapters 6-7)
Major Assignments
Schedule
Week 1        Course Introduction, Syllabus Test, and Course Pretest
        Chapter 1: Introduction to Accounting

Week 2        Chapter 1:    Introduction to Accounting
                
Week 3        Chapter 2:    Analyzing Transactions: The Accounting Equation

Week 4        Chapter 2:    Analyzing Transactions: The Accounting Equation
(Wed. Sept. 19, 2018 Test 1 Chapter 1-2)

Week 5        Chapter 3:    The Double Entry Framework

Week 6        Chapter 3:    The Double Entry Framework

Week 7        Chapter 4:    Journalizing and Posting Transactions

Week 8        Chapter 4:    Journalizing and Posting Transactions
(Wed. Oct. 17, 2018 Test 2 Chapters 3-4)
        
Week 9    Chapter 5:    Adjusting Entries and the Worksheet
            
Week 10    Chapter 5:    Adjusting Entries and the Worksheet

Week 11    Chapter 6:    Financial Statements and the Closing Process
(Wed. Nov. 07, 2018 Test 3 Chapters 5)

Week 12    Chapter 6:    Financial Statements and the Closing Process

Week 13    Chapter 7:    Accounting for Cash

Week 14    Chapter 7:    Accounting for Cash

Week 15    Review:    Review

Week 16    Final        Final (Dec. 12, 2018, Chapters 6-7)
Final Exam Date December 12, 2018 - 8:00 AM   Through  December 12, 2018 - 10:30 AM
Grading Scale  90 - 100=A    80 - 89=B    70 - 79=C     60 - 69=D    Below 59 = F
Determination of
Final Grade
Test 60%
Homework & Projects 25%
Final Exam 15%
Course Policies
Instructor Policies
Attendance Policy Poor attendance is a leading reason for termination from a job in all areas of employment. With this factor in mind, the instructor monitors student attendance daily. In addition, attendance on a regular basis is necessary for proper skill development.
The instructor reserves the right to drop any student missing more than two weeks of class (six MWF classes, four TR classes, and two weeks with no online class or lab participation).
Quizzes may be given at the beginning of the class period. Students coming in to class late will not be allowed to take quizzes already turned in. A grade of zero will be recorded for the quiz.
Tardiness is not acceptable. Frequent tardiness to class will result in a meeting between the student and instructor. Continued tardiness will result in a ten-point penalty on the student’s final course grade.
Assignments are due at the beginning of each class; student assignments coming in late will be assessed a penalty, even if the student arrives to class late and turns in work.
Students are responsible for completing all assigned homework, including reading assignments, by the required due dates and for being prepared for each class meeting. This applies even if you were absent from the previous class meeting.
Academic Honesty Academic honesty is expected from all students, and dishonesty in any form will not be tolerated. Please consult the LSC-PA policies (Section IX, subsection A, in the Faculty Handbook) for consequences of academic dishonesty.
Facility Policies
  1. No food or tobacco products are allowed in the classroom.

  2. Only students enrolled in the course are allowed in the classroom, except by special instructor permission.

  3. Use of electronic devices is prohibited.
Important Information
ADA Considerations The Americans with Disabilities Act (ADA) is a federal anti-discrimination statute that provides comprehensive civil rights for persons with disabilities. Among other things, this legislation requires that all students with disabilities be guaranteed a learning environment that provides for reasonable accommodation of their disabilities. If you believe you have a disability requiring an accommodation, please contact the Special Populations Coordinator, Room 231, in the Madison Monroe Building. The phone number is (409) 984-6241.
MyLamarPA Be sure to check your campus E-mail and Course Homepage using MyLamarPA campus web portal (My.LamarPA.edu). When you've logged in, click the email icon in the upper right-hand corner to check email, or click on the "My Courses" tab to get to your Course Homepage. Click the link to your course and review the information presented. It is important that you check your email and Course Homepage regularly. You can also access your grades, transcripts, and determine who your academic advisor is by using MyLamarPA.
Other
HB 2504 This syllabus is part of LSC-PA's efforts to comply with Texas House Bill 2504.