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Fall 2025 Course Syllabus
Course: ACNT-1303 (Section: 71, CRN: 93302) Introduction to Accounting I |
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| Instructor Information | |||||||||
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| Instructor | Kellie Buckner | ||||||||
| bucknerkc@lamarpa.edu | |||||||||
| Phone | (409) 984-6418 | ||||||||
| Office | Umphrey Industrial Technology Center - Room: 201F | ||||||||
| Office Hours | Mondays and Wednesdays 7:00am-9:00am; 10:00am-11:00am; Tuesdays and Thursdays 7:00am-9:00am |
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| 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.
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| Additional Materials/Resources |
Calculator Pencil Computer |
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| Corequisites/Prerequisites | None | ||||||||
| 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. |
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| Program Student Learning Outcomes |
Program Learning Outcomes 1. Utilize software to perform accounting tasks. 2. Record transactions for all types of accounting transactions applying GAAP (Generally Accepted Accounting Principles). 3. Prepare and analyze accounting reports. 4. Define accounting terminology. 5. Demonstrate ethical written and verbal skills |
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| Lecture Topics Outline |
Chapter 1: Accounting in Business Chapter 2: Accounting for Business Transactions Chapter 3: Adjusting Accounts for Financial Statements Chapter 4: Accounting for Merchandising Operations Chapter 6: Cash, Fraud, and Internal Control Chapter 7: Accounting for Receivables Chapter 9: Accounting for Current Liabilities |
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| Major Assignments Schedule |
Week 1: Orientation Videos Week 2: Orientation Videos /Chapter 1: Accounting in Business Week 3: Chapter 1: Accounting in Business/ Chapter 2: Accounting for Business Transactions Week 4: Chapter 2: Accounting for Business Transactions Week 5: Chapter 2: Accounting for Business Transactions Exam #1 (Chapters 1&2) Opens September 24,2025 at 12:01am and Closes September 28,2025 at 11:59pm Week 6: Chapter 3: Adjusting Accounts for Financial Statements Week 7: Chapter 3: Adjusting Accounts for Financial Statements Week 8: Exam #2 (Chapter 1-3) Opens October 13, 2025 at 12:01am and closes on October 15, 2025 at 11:59pm Chapter 6: Cash, Fraud, and Internal Control Week 9: Chapter 6: Cash, Fraud, and Internal Control Week 10: Chapter 9: Accounting for Current Liabilities Week 11: Chapter 9: Accounting for Current Liabilities/Chapter 4: Accounting for Merchandising Operations Week 12: Chapter 4: Accounting for Merchandising Operations Week 13: Exam #3 (Chapters 4,6,9) Opens November 17, 2025 at 12:01am and Closes November 19,2025 at 11:59pm Chapter 7: Accounting for Receivables Week 14: Chapter 7: Accounting for Receivables Week 15: Exam #4 (Chapter 7) 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 |
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| 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 |
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| Determination of Final Grade |
Assignments =20% Quizzes = 25% Exams = 25% Final Exam= 30% |
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| 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. |
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| Attendance Policy | This is an online class. Student is responsible for logging into Blackboard and finishing assignments before the due date. The student is also responsible for logging into Blackboard and check the announcements page 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:
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| 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. |
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| 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 |
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