Fall 2023 Course Syllabus
Course: ACNT-1303 (Section: 1H, CRN: 91036)
Introduction to Accounting I
LSCPA Logo Image
Instructor Information
Instructor Emily Peters
Email petersem@lamarpa.edu
Phone (409) 984-6418
Office Umphrey Industrial Technology Center - Room: 201A
Office Hours Monday and Wednesday 10-11am or as needed, by appointment.">Monday and Wednesday 10-11am or as needed, by appointment.
Additional Contact Information
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.
Required 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 with CengageNOWv2 online homework system. 

Additional Materials/Resources

Pocket Calculator, Pencil, spiral or loose-leaf paper for notes/exercises.

Corequisites/Prerequisites None
Learning Outcomes

1. Identifies all main ideas, supporting details, and vocabulary in reading material; demonstrates a full understanding of the reading.

2. Define accounting terminology, measured by embedded exam questions

3. Apply accounting concepts related to cash and payroll, measured by embedded exam questions

4. Analyze and record business transactions in a manual and computerized environment, measured by application rubric

5. Complete the accounting cycle, measured by application rubric or quiz

6. Prepare financial statements, measured by application rubric or embedded exam questions

7. Proofread accounting records, measured by application rubric

Program Student Learning Outcomes

Upon successful completion of this course, the student will be able to:
PSLO 1: Utilize software to perform accounting tasks.

PSLO 2: Record transactions for all types of accounting transactions applying GAAP (Generally Accepted Accounting Principles).
PSLO 3: Prepare and analyze accounting reports.
PSLO 4: Define accounting terminology.
PSLO 5: Demonstrate ethical written and verbal skills.

Lecture Topics Outline

Course Introduction
Introduction to Accounting 
Analyzing Transactions: The Accounting Equation 
The Double Entry Framework 
Journalizing and Posting Transactions 
Adjusting Entries and the Worksheet 
Financial Statements and the Closing Process
Accounting for Cash
Payroll Accounting Overview

Major Assignments Schedule

Students should expect weekly Assignments and Quizzes on the topics above.  Please check the calendar in Blackboard for specific weekly assignment/quiz due dates. 

TENTATIVE Exam Due Dates:
*Exam 1 over Chapters 1-2 due 9/19/23
*Exam 2 over Chapters 3-4 due 10/17/23
*Exam 3 over Chapters 5-6 due 11/14/23
*Exam 4 (Comprehensive Final Exam with a focus on Chapter 7 due 12/12/23

***NOTE: SCHEDULE/DUE DATES ARE SUBJECT TO CHANGE***
Any changes will be announced in class and on Blackboard.

 

Final Exam Date December 4, 2023 - 8:0 AM   Through  December 12, 2023 - 11:59 PM
Grading Scale  90 - 100=A 80 - 89=B  70 - 79=C   60 - 69=D  Below 59 = F
Determination of
Final Grade

Tests/Exams - 40%, Homework - 30%, Quizzes - 30%

Course Policies
Instructor Policies

Textbook/Supplies/Software:
Every student MUST have a copy of the required textbooks by the beginning of the SECOND week of class. The student will be responsible for any assignments given.  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.

Announcements:

I will typically post announcements weekly, usually early in the week. These announcements indicate upcoming due dates and notes important to your success in this course. You should READ these Announcements every week. I also recommend using the Blackboard app on your phone, with notifications, so that you immediately receive notices of new announcements for this class.

Assignments and Quizzes:
Most Assignments and Quizzes will be administered through CengageNOWv2 via a link in the weekly folders in Blackboard. Assignments and Quizzes will typically be posted when we start a new chapter and due within a week or two.  This is subject to change.  Because you have ample time to complete assignments, LATE WORK is not accepted, except in a rare circumstance at the instructor's discretion. DO NOT wait until the last minute to complete your assignments. There will be no makeups for missed quizzes. Missed quizzes and assignments will receive a score of zero. 

Make-Up Work and Exams:
All exams will be administered thru Blackboard or CengageNOWv2 by clicking on the Exam Link. Exams will be provided within an examination window of time. You must work ALONE while taking the exam; however, the use of your notes and book IS permitted. Cheating on exams is not acceptable and will be subject to violations of the Academic Dishonesty policy. If you fail to complete an exam (including the Final) by the due date, you will receive a grade of zero. If you have special circumstances which require you to miss an exam, you may contact the me to see if other arrangements can be made. Approval should be cleared with me PRIOR to the date of absence. If it is not possible to contact me prior to the exam, please e-mail me within 48 hours after missing the exam and cite the reasons you missed the exam.  Requests for makeup exams or other arrangements are granted only if you have an exceptional reason for missing an exam, such as a medical emergency, or death in the family.  It is your responsibility to initiate arrangements for a makeup or other arrangements. The format of a makeup exam may differ from that of the regularly scheduled exam.  As a word of precaution, please do not use mobile or wireless devices for exams.

All assignments, quizzes, and exams must be completed and submitted before the due date. Because you have ample time to complete assignments, LATE WORK is not accepted.  In the rare circumstance that a late submission is approved, it may be subject to a 10-point per day penalty. Such approval is at the instructor’s sole discretion and will require appropriate documentation suitable to the to support the work being late. Technical problems on the due date are NOT an excuse for turning in assignments late.

E-Mail Etiquette:
You must use your LSCPA email to communicate with me.  Students must use appropriate and professional e-mail etiquette when corresponding with instructor; for example, complete sentences and a full subject line with your name and course name.  

Grades:
I will not discuss your grades over the phone or by email. If you would like to discuss your grades, please schedule a time to come to my office and discuss in person. Grade calculations displayed in Blackboard and CengageNowv2 may not always be accurate. You should average your own grades using the syllabus grade calculation and report any discrepancies to instructor.

 

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 and via Blackboard reports of logins and interaction with course. In addition, attendance on a regular basis is necessary for proper skill development.  This is an IN-PERSON class and attendance is expected unless other prior arrangements have been made and approved by the instructor.

Tardiness is not acceptable and is disruptive to the class. Frequent tardiness to class will result in a meeting between the student and instructor. Continued tardiness could result in a ten-point penalty on the student’s final course grade.

Students are responsible for completing all assigned homework, including reading assignments, by the required due dates and for being prepared for each class meeting. If we completed an assignment in class, you will still be responsible for it even if you were absent from the previous class meeting.

Additional Information
Institutional Policies
MyLSCPA Be sure to check your campus email and Course Homepage using MyLSCPA campus web portal. You can also access your grades, transcripts, academic advisors, degree progress, and other services through MyLSCPA.
Academic Honesty Academic honesty is expected from all students, and dishonesty in any form will not be tolerated. Please consult the LSCPA policies (Academic Dishonesty section in the Student Handbook) for consequences of academic dishonesty.
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.
COVID 19 Information The Lamar State College Port Arthur (LSCPA) Student Code of Conduct COVID 19 Policy requires students who have been diagnosed with COVID 19 to report their condition directly to their local health department. Students should also contact their course faculty to report their quarantine status. In addition, this policy requires all students to wear face coverings when directly exposed to COVID 19 in compliance with the criteria included in the policy. For more information please refer to the COVID 19 link on the LSCPA website.
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.
HB 2504 This syllabus is part of LSCPA's efforts to comply with Texas House Bill 2504.
Mandatory Reporting of Child Abuse and Neglect As per Texas law and LSCPA policy, all LSCPA employees, including faculty, are required to report allegations or disclosures of child abuse or neglect to the designated authorities, which may include a local or state law enforcement agency or the Texas Department of Family Protective Services. For more information about mandatory reporting requirements, see LSCPA's Policy and Procedure Manual.
Title IX and Sexual Misconduct LSCPA is committed to establishing and maintaining an environment that is free from all forms of sex discrimination, including sexual harassment, sexual violence, and other forms of sexual misconduct. All LSCPA employees, including faculty, have the responsibility to report disclosures of sexual misconduct, including sexual harassment, sexual assault (including rape and acquaintance rape), domestic violence, dating violence, relationship violence, or stalking, to LSCPA's Title IX Coordinator, whose role is to coordinate the college's response to sexual misconduct. For more information about Title IX protections, faculty reporting responsibilities, options for confidential reporting, and the resources available for support visit LSCPA's Title IX website.
Clery Act Crime Reporting For more information about the Clery Act and crime reporting, see the Annual Security & Fire Safety Report and the Campus Security website.

Grievance / Complaint / Concern 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.
Department Information
Business and Industrial Technology
Chair:Sheila Guillot
Email:guillsr@lamarpa.edu
Phone:(409) 984-6381