Fall 2019 Course Syllabus
Course: ACNT-1329- Section: 71
Payroll-Bus Tax Acctng 		LSCPA Logo Image
Instructor Information
Instructor Isaac Barbosa
E-mailbarbosai@lamarpa.edu
Phone(409) 984-6381
Office
Location:UITC - Room: 201 B
Hours:By Appointment
Department
Business and Industrial Technology
Chair:Sheila Guillot
E-mail:guillsr@lamarpa.edu
Phone:(409) 984-6381

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.
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.
Prerequisites ACCT 2301 Principles of Financial Accounting or ACNT 1303 Introduction to Accounting
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.
Core Objectives
Program Student Learning Outcomes 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.
SLO 1: Students will 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.
SLO 2: Student will 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.
SLO 3: Students will 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)
SLO 4: Students will 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)
Textbooks Payroll Accounting: A Practical, Real-World Approach - 6th Ed, Printed Textbook w/eLab, ebook & QuickBooks trial software ISBN-13: 978-1-64061-028-6
Lecture Topics
Outline		 Week 1
Chapter 1 - Processing a new Employee
Create eLab Accounts
Week 2
Chapter 2 - Working with Customers
Chapter 2 - Calculating Employee Pay
Verify eLab Accounts
Week 3
Begin publishing assignments and quizzes
Chapter 3 - Federal and State Income Tax Withholding
Chapter 4 - FICA Taxes and Voluntary Deductions
Chapter 5 - Federal and State Unemployment Taxes
Chapter 6 - Periodic and Year-End Payroll Reporting
Major Assignments
Schedule
Week 1
Chapter 1 - Processing a new Employee
Create eLab Accounts
Week 2
Chapter 2 - Working with Customers
Chapter 2 - Calculating Employee Pay
Verify eLab Accounts
Week 3
Begin publishing assignments and quizzes
Chapter 3 - Federal and State Income Tax Withholding
Chapter 4 - FICA Taxes and Voluntary Deductions
Chapter 5 - Federal and State Unemployment Taxes
Chapter 6 - Periodic and Year-End Payroll Reporting
Final Exam Date December 9, 2019 - 1:00 PM   Through  December 9, 2019 - 3:30 PM
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
  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 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.