House Bill 2504 Fall 2019 ACNT-1303-01 - Introduction to Accounting I Syllabus


Fall 2019 Course Syllabus Course: ACNT-1303- Section: 01 Introduction to Accounting I

Instructor Information

Instructor

Isaac Barbosa

E-mail

barbosai@lamarpa.edu

Phone

(409) 984-6381

Office

Location:	UITC - Room: 201 B
Hours:	By Appointment

Department

If you have a grievance, complaint, or concern about this course that has not been resolved through discussion with the Instructor, please consult the Department Chair.
Business and Industrial 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

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-13: 978-1-305-66618-4

Lecture Topics
Outline

Week 1 Course Introduction, Syllabus, 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

Schedule subject to change

Major Assignments
Schedule

Final Exam Date

December 11, 2019 - 8:00 AM Through December 11, 2019 - 10:30 AM

Grading Scale

90 - 100=A 80 - 89=B 70 - 79=C 60 - 69=D Below 59 = F

Determination of
Final Grade

Tests/Final: 60%
Quizzes: 20%
Assignments: 20%

Course Policies

Instructor Policies

I will not discuss your grades over the phone or by e-mail. If you want to discuss your grades, you must come to my office in person.

Homework assignments will be given each week.

LATE WORK is highly discouraged and will incur a 10 point penalty for every day it is late. Due dates are given and enough time is given to complete all work. NO EXCEPTIONS.

If you miss an exam, your lowest test grade will count twice. If you miss more than one exam, those exams will be given a grade of zero. Students must leave the classroom after exam is finished.

There will be a final exam. All students must take the exam on the scheduled date and time, and failure to do so will result in a 0 on the final exam.

Every student MUST have a copy of the required textbooks by the SECOND week of class. The student will still be responsible for any assignments given.

No emailed work is accepted; unless requested by instructor.

Students are responsible for completing all assigned reading and video viewings.

A failure to follow oral and/or written instructions will result in penalties.

Academic dishonesty will result in a zero on any assignment; a second incidence of academic dishonesty will be handled based on campus policies and procedures with the department chair.

Student IDs are required for the first exam. IDs must be visible on your desk before the exam is administered. No ID, No exam.

Software Requirements:
If you are in a course that is using a specific software, you MUST have the software available to you either on your home computer or you must use the open lab provided in the Gates Library.

Reliable Internet access is required for all online courses and many traditional courses.

Computer failure and lack of internet access are not acceptable excuses for missed assignments, projects, quizzes, or exams. DO NOT wait until the last minute to complete class work or exams.

Classroom Etiquette:
The following behaviors will result in the student being asked during class time to cease the action and/or leave the classroom: using cell phones, talking, or keying while the instructor is giving instructions or during class discussions; leaving class early without informing the instructor in advance; surfing the Internet during lecture; and displaying a rude or negative behavior toward the instructor or other students.

No cell phones should be visible or heard during class. Again, you will be asked to leave the room for the remainder of the class. No blue tooth technology or recording of lectures in any format (unless approved by the instructor). No charging of cell phones in the classroom.

E-Mail/Voice Mail Etiquette:
Students must use appropriate e-mail etiquette when corresponding with instructor; for example, complete sentences and a full subject line with your name/course name. Voice mail messages should be clearly spoken identifying students name, course, and any return phone number.

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. A tardy is an absence for attendance purposes.

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.

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

No food or tobacco products are allowed in the classroom.
Only students enrolled in the course are allowed in the classroom, except by special instructor permission.
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 the Office for Disability Services 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.