Fall 2020 Course Syllabus
Course: ACNT-1303- Section: 71 Introduction to Accounting I |
Instructor Information | |||||||||||
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Instructor | Tamalla Jones | ||||||||||
greentd1@lamarpa.edu | |||||||||||
Phone | (409) 984-6381 | ||||||||||
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Department |
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COVID 19 Information | The Lamar State College Port Arthur (LSCPA) Student Code of Conduct COVID 19 Policy requires students who have been exposed to COVID 19 or diagnosed with COVID 19 to report their condition on the COVID 19 Notification Form (available via a link on the Student Code of Conduct COVID19 webpage). This information will be provided to the Dean of Student Services. In addition, this policy requires all students to wear face coverings in compliance with the criteria included in the policy. For more information please refer to the COVID 19 link on the LSCPA website. | ||||||||||
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 |
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Core Objectives |
Upon successful completion of this course, the student will be able to: 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. |
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Program Student Learning Outcomes |
Upon successful completion of this course, the student will be able to: 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. |
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Textbooks |
Textbook Purchasing Statement: A student attending Lamar State College Port Arthur is not under any obligation to purchase a textbook from the college-affiliated bookstore. The same textbook may also be available from an independent retailer, including an online retailer.
College Accounting, by Heintz/Parry 23rd Edition, ISBN: 978-1-337-79478-7. Pocket Calculator, Pencil, loose-leaf paper. |
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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 (Monday Dec. 07, 2020 Chapters 6-7 Homework and Quizzes Due at 11:59pm) |
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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 (Monday Sept. 14, 2020 Exam 1 Chapters 1-2, Available to Students at 12:00 am) Week 5 Chapter 3: The Double Entry Framework (Monday Sept. 21, 2020 Exam 1 Chapters 1-2, Due at 11:59 pm) Week 6 Chapter 3: The Double Entry Framework Week 7 Chapter 4: Journalizing and Posting Transactions Week 8 Chapter 4: Journalizing and Posting Transactions (Monday Oct. 12, 2020 Exam 2 Chapters 3-4, Available to Students at 12:00 am) Week 9 Chapter 5: Adjusting Entries and the Worksheet (Monday Oct. 19, 2020 Exam 2 Chapters 3-4, Due at 11:59 pm) 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 (Monday Nov. 09, 2020 Exam 3 Chapter 5, Available to Students at 12:00 am) Week 13 Chapter 7: Accounting for Cash (Monday Nov. 16, 2020 Exam 3 Chapter 5, Due at 11:59 pm) Week 14 Chapter 7: Accounting for Cash Week 15 Review: Review (Monday Nov. 30, 2020 Final Exam Chapters 6-7, Available to Students at 12:00 am) Week 16 Final (Monday Dec. 07, 2020 Final Exam Chapters 6-7, Due at 11:59 pm) |
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Final Exam Date | December 8, 2020 - 8:00 AM Through December 8, 2020 - 10:00 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 20% Quizzes 20% |
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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. | ||||||||||
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 the Office for Disability Services Coordinator, Room 231, in the Madison Monroe Building. The phone number is (409) 984-6241. | ||||||||||
MyLSCPA | Be sure to check your campus E-mail and Course Homepage using MyLSCPA 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 MyLSCPA. | ||||||||||
Other | |||||||||||
HB 2504 | This syllabus is part of LSC-PA's efforts to comply with Texas House Bill 2504. |