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Fall 2018 Course Syllabus
Course: ACNT-1329- Section: 01 Payroll-Bus Tax Acctng |
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| Instructor Information | |||||||||
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| Instructor | Tamalla Jones | ||||||||
| greentd1@lamarpa.edu | |||||||||
| Phone | (409) 984-6424 | ||||||||
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| Course Information | |||||||||
| Description | A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment. |
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| Prerequisites | ACCT 2301 or ACNT 1303 | ||||||||
| Learning Outcomes |
1. Identifies all main ideas, supporting details, and vocabulary in reading material; demonstrates a full understanding of the reading. (PSLO 1, ALPHA) Measured by embedded questions in tests, homework, quizzes, pretest and post-test. 2. Identify tax terminology and use appropriately. (PSLO 1, 2) Measured by embedded questions in tests and quizzes. 3. Prepare tax liability forms. Prepare forms related to income taxes. (PSLO 2, 3) Measured by embedded questions in tests and quizzes. 4. Report on various tax issues. Compute income tax liability. (PSLO 3, 4) Measured by embedded questions in tests and quizzes. |
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| Core Objectives | |||||||||
| Program Student Learning Outcomes |
ALPHA: Demonstrates comprehension of content-area reading material by using appropriate reading and vocabulary strategies. PSLO 1: Demonstrates legal and ethical behavior; interpersonal and teamwork skills; and appropriate written and verbal skills; define accounting terminology; list the functions of accounting; and record transactions in the basic accounting equation. PSLO 2: Utilize application software to perform accounting tasks; maintain records and prepare and analyze reports for a business entity; explain the components of general ledger software. PSLO 3: Compute income tax liability; prepare forms; research and report on various tax issues; identify signs of occupational fraud; and explain anti-fraud prevention methods. PSLO 4: Apply accounting concepts and budgeting techniques to analyze and interpret information; interpret costs and managerial accounting systems; recognize, solve, and apply accounting transactions using GAAP (Generally Accepted Accounting Principles) |
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| Textbooks |
Payroll Accounting 2018 by Judith A. Toland ISBN 978-1-337-29105-7 |
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| Lecture Topics Outline |
Week 1 Chapter 1: Course Introduction, Syllabus Test, and Course Pretest Need for Payroll and Personnel Week 2 Chapter 1: Need for Payroll and Personnel Week 3 Chapter 2: Computing Wages and Salaries Week 4 Chapter 2: Computing Wages and Salaries Week 5 Chapter 3: Social Security Taxes Week 6 Chapter 3: Social Security Taxes Week 7 Chapter 4: Income Tax Withholding Week 8 Chapter 4: Income Tax Withholding Week 9 Chapter 5: Unemployment Compensation Taxes Week 10 Chapter 5: Unemployment Compensation Taxes Week 11 Chapter 6: Analyzing and Journalizing Payroll Week 12 Chapter 6: Analyzing and Journalizing Payroll/ Payroll Project Week 13 Payroll Project Week 14 Payroll Project Week 15 Payroll Project Week 16 Final |
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| Major Assignments Schedule |
Week 1 Chapter 1: Course Introduction, Syllabus Test, and Course Pretest Need for Payroll and Personnel Week 2 Chapter 1: Need for Payroll and Personnel Week 3 Chapter 2: Computing Wages and Salaries Week 4 Chapter 2: Computing Wages and Salaries (Sunday Sept 16, 2018 Test 1 Chapter 1-2) Week 5 Chapter 3: Social Security Taxes Week 6 Chapter 3: Social Security Taxes Week 7 Chapter 4: Income Tax Withholding Week 8 Chapter 4: Income Tax Withholding (Sunday Oct. 14, 2018 Test 2 Chapters 3-4) Week 9 Chapter 5: Unemployment Compensation Taxes Week 10 Chapter 5: Unemployment Compensation Taxes Week 11 Chapter 6: Analyzing and Journalizing Payroll Week 12 Chapter 6: Analyzing and Journalizing Payroll/ Payroll Project Week 13 Payroll Project Week 14 Payroll Project Week 15 Payroll Project Week 16 Final (Dec. 10, 2018, 12:30 – 3:00 Chapters 5-6) |
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| Final Exam Date | December 10, 2018 - 12:30 PM Through December 10, 2018 - 3:00 PM | ||||||||
| Grading Scale | 90 - 100=A 80 - 89=B 70 - 79=C 60 - 69=D Below 59 = F | ||||||||
| Determination of Final Grade |
Test 60% Homework &Attendance Quizzes 15% Final Exam 25% |
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| 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). 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. |
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| 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 |
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| 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. | ||||||||