Fall 2025 Course Syllabus
Course: ACCT-2302 (Section: 71, CRN: 90595)
Principles of Managerial Accounting
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Instructor Information
Instructor Kellie Buckner
Email bucknerkc@lamarpa.edu
Phone (409) 984-6418
Office Umphrey Industrial Technology Center - Room: 201F
Office Hours Mondays & Wednesdays = 7:00am - 9:00am; 10:00am - 11:00am
Tuesdays and Thursdays = 7:00am - 9:00am


Additional Contact Information
Course Information
Description This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entity's accounting system relevant to decisions made by internal managers, as distinguished from information relevant to users who are external to the company. The emphasis is on the identification and assignment of product costs, operational budgeting and planning, cost control, and management decision making. Topics include product costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation.
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 USING CONNECT + SHAR

by Price (9781264624331) - 17th Edition

Additional Materials/Resources hand held calculator 
Pencil
Computer
Corequisites/Prerequisites
  • ACCT-2301 Principles of Financial Accounting
  • ACCT-2301 Principles of Financial Accounting I
Learning Outcomes

 
Upon successful completion of this course, students will:

*Identify the role and scope of financial and managerial accounting and the use of accounting information in the decision-making process of managers.
*Define operational and capital budgeting, and explain its role in planning, control, and decision-making.
*Prepare an operating budget, identify its major components, and explain the interrelationships among its various components.
*Explain methods of performance evaluation. Use appropriate financial information to make operational decisions.
*Demonstrate use of accounting data in the areas of product costing, cost behavior, cost control, and operational and capital budgeting for management decisions
Core Objectives
* Communication skills: Students will demonstrate effective written, oral and/or visual communication.
* Critical Thinking Skills: Students will engage in creative and/or innovative thinking, and/or inquiry, analysis, evaluation, synthesis of information, organizing concepts and constructing solutions.
* Empirical and Quantitative Skills: Students will demonstrate applications of scientific and mathematical concepts.
* Teamwork: Students will demonstrate the ability to work effectively with others to support a shared purpose or goal and consider different points of view.
* Social Responsibility: Students will demonstrate intercultural competency and civic knowledge by engaging effectively in local, regional, national and/or global communities.
* Personal Responsibility: Students will demonstrate the ability to connect choices, actions and consequences to ethical decision-making.
 

Lecture Topics Outline Chapter 12: Accruals, Deferrals, and the Worksheet
Chapter 13: Financial Statements and Closing Procedures

Chapter 15: Accounts Receivable and Uncollectible Accounts
Chapter 16: Notes Payable and Notes Receivable
Chapter 17: Merchandise Inventory
Chapter 18: Property, Plant, and Equipment
Chapter 19: Accounting for Partnerships
Chapter 20: Corporations: Formation and Capital Stock Transactions
Chapter 21: Corporate Earnings and Capital Transactions
Chapter 22: Long-Term Bonds
Chapter 23: Financial Statement Analysis
Chapter 24: The Statement of Cash Flows

Major Assignments Schedule Week 1: Orientation Videos/ Chapter 12: Accruals, Deferrals, and the Worksheet
Week 2: Chapter 12: Accruals, Deferrals, and the Worksheet/ Chapter 13: Financial Statements and Closing Procedures
Week 3: Chapter 13: Financial Statements and Closing Procedures/ Chapter 15: Accounts Receivable and Uncollectible Accounts

Week 4: Exam #1 (Chapters 12-13) Opens September 15, 2025 at 12:01am and Closes September 17, 2025 at 11:59PM
               Chapter 16: Notes Payable and Notes Receivable

Week 5: Chapter 16: Notes Payable and Notes Receivable/ Chapter 17: Merchandise Inventory

Week 6: Chapter 17: Merchandise Inventory
               Exam #2 (Chapters 15-17) Opens October 1, 2025 at 12:01am and Closes October 5, 2025 at 11:59pm

Week 7: Chapter 18: Property, Plant, and Equipment
Week 8: Chapter 19: Accounting for Partnerships
Week 9: Chapter 20: Corporations: Formation and Capital Stock Transactions

Week 10: Exam #3 (Chapters 18-20) Opens October 27, 2025 at 12:01am and Closes October 29,2025 at 11:59pm
                 Chapter 21: Corporate Earnings and Capital Transactions

Week 11: Chapter 21: Corporate Earnings and Capital Transactions/ Chapter 22: Long-Term Bonds
Week 12: Chapter 22: Long-Term Bonds/ Chapter 23: Financial Statement Analysis
Week 13: Chapter 23: Financial Statement Analysis/ Chapter 24: The Statement of Cash Flows
Week 14: Chapter 24: The Statement of Cash Flows

Week 15: Exam #4 (Chapters 21-24) Opens December 1,2025 at 12:01am and Closes December 3, 2025 at 11:59pm

Week 16: Final Exam Opens December 3, 2025 at 12:01am and Closes December 8, 2025 at 11:59pm 

 
Final Exam Date December 3, 2025 - 12:01 AM   Through  December 8, 2025 - 11:59 PM
Grading Scale YOU MUST HAVE AN AVERAGE OF 70 OR ABOVE IN ORDER TO PASS THIS CLASS. 

89.5-100=A
79.5-89.4=B
69.5-79.4=C
59.5-69.4=D
BELOW 59.5= F

Determination of
Final Grade
Assignments =20%
Quizzes = 25%
Exams = 25%
Final Exam= 30%


Course Policies
Instructor Policies Homework and Quizzes: All homework and quizzes are online through McGraw-Hill Connect. Please make sure you can log in through the website in case the link in Blackboard is broken. All chapter homework and quizzes are open on the first day of the semester, and you can work ahead. NO ASSIGNMENTS will be reopened. Please plan your schedule to have all assignments finished before the due date.

Exams and Finals: All exams and finals are to be taken at home. No exam will be taken after the due date. The exams are timed, and once you start the exam, you must finish it in the same setting. Please watch your open and close dates on exams.

NOTE: THE STUDENT MUST PRESS SUBMIT BEFORE 11:59 PM ON DUE DATE. THE CONNECT SYSTEM DOES NOT REPORT UNSUBMITTED ASSIGNMENTS AND EXAMS, AND THE INSTRUCTOR CAN NOT SEE WHAT YOUR ANSWERS ARE UNTIL YOU SUBMIT THE ASSIGNMENT.   

Dishonest/Cheating: Any student caught cheating or lending their work to another student will receive a zero on the assignment. Any student caught cheating on an exam or final will receive an "F" for the class.

Announcements: It is the student's responsibility to check Blackboard for any announcements. Please check daily, if not every other day.

Blackboard or Connect Issues: Please contact IT at Lamar State College PA  for Blackboard issues at 409-984-6150 and McGraw-Hill for Connect issues at 1-800-331-5094.

Extra Credit: No extra credit will be offered in this class.

A.I. use for this class is not allowed for tests, exams, quizzes, or homework. Students may use AI as a source for studying and learning. The instructor uses A.I. for the podcast videos used in Blackboard.




Attendance Policy This is an online class.  It is the students responsibility to log in to Blackboard and finish assignments and Exam before due date.
If is the student's responsibility to log into Blackboard to look at Announcements once a day. 
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 Disability Services Coordinator, Room 117, in the Student Sucess Center. 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:Cristina Lawson
Email:lawsonac@lamarpa.edu
Phone:(409) 984-6381