Fall 2020 Course Syllabus
Course: ACNT-1303- Section: 72
Introduction to Accounting I
LSCPA Logo Image
Instructor Information
Instructor Tamalla Jones
E-mailgreentd1@lamarpa.edu
Phone(409) 984-6381
Office
Location:Umphrey Industrial Technology Center - Room: 201
Hours:Virtual Office 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.
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

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.
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.
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.
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    
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)


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%    
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
  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.
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.