Fall 2024 Course Syllabus
Course: ACNT-1303 (Section: 71, CRN: 93302)
Introduction to Accounting I
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Instructor Information
Instructor Kellie Buckner
Email bucknerkc@lamarpa.edu
Phone (409) 984-6381
Office Umphrey Industrial Technology Center - Room: 201B
Office Hours Monday and Wednesday 8am-9am; 10am-11am
Tuesday and Thursday 8am-11am
Friday - by appointment only
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, Chapters 1- 9

by James A. Heintz, Robert W. Parry
23rd Edition | Copyright 2020


Online Learning Platform?—CengageNOWv2

ISBN-13: 9781337913379
Additional Materials/Resources Hand held calculator; Laptop with Camera
Corequisites/Prerequisites None
Learning Outcomes 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.
Program Student Learning Outcomes Define accounting terminology; analyze and record business transactions in a manual and computerized environment; complete the accounting cycle; prepare financial statements; apply accounting concepts related to cash and payroll; prepare bank reconciliations; and correct accounting errors.
Lecture Topics Outline Chapter 1- Introduction to Accounting
Chapter 2- Analyzing Transactions: The Accounting Equation
Chapter 3- The Double-Entry Framework
Chapter 4- Journalizing and Posting Transactions
Chapter 5- Adjusting Entries and the Worksheet
Chapter 6- Financial Statements and the Closing Process
Chapter 7- Accounting for Cash
Chapter 8- Payroll Accounting: Employee Earnings and Deductions
Chapter 9- Payroll Accounting- Employer Taxes and Reports
Major Assignments Schedule Week 1- Introduction to the class and 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 / Chapter 3- The Double-Entry Framework
Week 5- Chapter 3- The Double-Entry Framework
Week 6- Chapter 1-3 Exam Review and Exam

Exam #1 Chapters 1-3 will be taken in online. Opening September 30, 2024 at 12:01am and Closing October 6, 2024 at 11:59am.

Week 7- Chapter 4- Journalizing and Posting Transactions
Week 8- Chapter 4- Journalizing and Posting Transactions / Chapter 5- Adjusting Entries and the Worksheet
Week 9- Chapter 5- Adjusting Entries and the Worksheet
Week 10- Chapter 6- Financial Statements and the Closing Process
Week 11- Chapter 4-6 Exam Review and Exam

Exam #2 Chapters 4-6 will be taken online:Opening November 4, 2024 at 12:01 am and Close November 10, 2024 at 11:59pm

Week 12- Chapter 7- Accounting for Cash
Week 13- Chapter 8- Payroll Accounting: Employee Earnings and Deductions 
Week 14- Chapter 9- Payroll Accounting- Employer Taxes and Reports
Week 15- Chapter 7-9 Exam Review and Exam, Review for Final

Exam #3 Chapters 7-9 will be taken online: Opening December 2, 2024 at 12:01am Closing December 8, 2024 at 11:59pm

Final Exam: Chapters 1-9 will be taken online: Opening  Monday, December 11, 2024 at 12:01am and Closing December 11, 2024 at 11:59pm 
Final Exam Date December 11, 2024 - 12:1 AM   Through  December 11, 2024 - 11:59 PM
Grading Scale  90 - 100=A 80 - 89=B  70 - 79=C   60 - 69=D  Below 59 = F
Determination of
Final Grade
Homework and Classwork 20%
Quizzes 25%
Exams 25%
Final 30%
Course Policies
Instructor Policies Weekly Homework: 
1. Read Chapter for the week.
2. Study Key Terms.
3. Work any assignments for that week. 

Quizzes, Exams and Finals: 
All exams are to be taken online.  If you miss an exam, student will get a zero.  Instructor may allow student to take exam early but only if approved by the instructor and it must be taken before the exam due date.  

Assignments:
Instructor will not reopen any assignment after the due date. No late assignments will be accepted.  All assignments not completed will receive a zero for the assignment. All assignments are through blackboard and Cengage.  Instructor opens all assignments and quizzes on the first day of class.  Students may work ahead.  But it is the student's responsibility to know when exams and finals are to be taken.  


Dishonest/Cheating:
1.  Any student caught cheating or lending their work to another student, both students will receive a zero on the assignment.  There is a difference between helping and showing someone how to do the problem and someone giving their assignment to a student to copy. 
 2.  Any student caught cheating on a test or final, will receive a "F" for the course.  


It is student's responsibility to check their email and blackboard ultra once a day for any updates to class schedules or class work. 

Blackboard Issues:
Any log in, passwords, or software problems needs to be resolved by the IT department.  Please inform your instructor of any delays resulting for IT problems that can't be solved by class work deadlines.
Attendance Policy None
Additional Information TimelyCare

FREE 24/7 Virtual Care For Students

Lamar State College Port Arthur students have FREE, 24/7 access to virtual care services with TimelyCare — the virtual health and well-being platform from TimelyCare, designed for college students. Students do not need insurance to access TimelyCare services. Download the app here. As part of Lamar State College Port Arthur’s partnership with TimelyCare, students have access to services in TimelyCare, including:

  • TalkNow: 24/7, on-demand emotional support to talk about anything, including anxiety, relationships, depression, and school-related stressors.
  • Scheduled Counseling: Choose the day, time, and mental health provider that best works for you. (9 visits per year)
  • Health Coaching: Develop healthy lifestyle behaviors, including nutrition, sleep habits, time management, and mindfulness.
  • Psychiatry: Appointments are available through referrals.
  • Self-Care Content: Visit the “Explore” page within TimelyCare for guided self-care content, including yoga and meditation sessions, as well as group conversations with our providers on a variety of health and well-being topics.
  • Basic Needs Support: Access to low or reduced-cost community resources, including food and housing assistance, transit support, childcare, and finances.
Students have access to TimelyCare services 365 days a year. That means you have access during breaks, after-hours, and any time you need support! Visit timelycare.com/LSCPA to get started.
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