Spring 2020 Course Syllabus Course: ACNT-1329- Section: 71 Payroll-Bus Tax Acctng

Instructor Information
Instructor	Raymond Sweat
E-mail	sweatrt@lamarpa.edu
Phone	(409) 984-6583
Office	Location: Madison Monroe Education - Room: 147 Hours: TR 11:00 - 11:30 AM Office - UITC 201F
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.
Course Information
Description	A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment.
Prerequisites	None.
Learning Outcomes	Communication skills: Students will demonstrate effective written, oral and 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. Personal Responsibility: Students will demonstrate the ability to connect choices, actions and consequences to ethical decision-making.
Core Objectives
Program Student Learning Outcomes	PSLO 1: Demonstrates legal and ethical behavior; interpersonal and teamwork skills; and appropriate written and verbal skills; define accounting terminology; list the functions of accounting; and record transactions in the basic accounting equation . SLO 1: Students will demonstrates legal and ethical behavior; interpersonal and teamwork skills; and appropriate written and verbal skills; define accounting terminology; list the functions of accounting; and record transactions in the basic accounting equation. PSLO 2: Utilize application software to perform accounting tasks; maintain records and prepare and analyze reports for a business entity; explain the components of general ledger software. SLO 2: Student will utilize application software to perform accounting tasks; maintain records and prepare and analyze reports for a business entity; explain the components of general ledger software. PSLO 3: Compute income tax liability; prepare forms; research and report on various tax issues; identify signs of occupational fraud; and explain anti-fraud prevention methods. SLO 3: Students will compute income tax liability; prepare forms; research and report on various tax issues; identify signs of occupational fraud; and explain anti-fraud prevention methods PSLO 4: Apply accounting concepts and budgeting techniques to analyze and interpret information; interpret costs and managerial accounting systems; recognize, solve, and apply accounting transactions using GAAP (Generally Accepted Accounting Principles) SLO 4: Students will apply accounting concepts and budgeting techniques to analyze and interpret information; interpret costs and managerial accounting systems; recognize, solve, and apply accounting transactions using GAAP (Generally Accepted Accounting Principles)
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. 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. Payroll Accounting, Apractual-real approach 7th edition. Author Eric A, Weinstein, CPA ISBN 978-1-64061-202-0
Lecture Topics Outline	I will not discuss your grades over the phone or by e-mail. If you want to discuss your grades, you must come to my office in person. Lab assignments will be given each week. LATE WORK is highly discouraged and will incur a 10-point penalty for every day it is late. Due dates are given and enough time is given to complete all work. NO EXCEPTIONS. If you miss an exam, your lowest test grade will count twice. If you miss more than one exam, those exams will be given a grade of zero. Students must leave the classroom after exam is finished. There will be a final exam. All students must take the exam on the scheduled date and time, and failure to do so will result in a 0 on the final exam. Every student MUST have a copy of the required textbooks by the SECOND week of class. The student will still be responsible for any assignments given. No emailed work is accepted; unless requested by instructor. Students are responsible for completing all assigned reading and video viewings. A failure to follow oral and/or written instructions will result in penalties. Academic dishonesty will result in a zero on any assignment; a second incidence of academic dishonesty will be handled based on campus policies and procedures with the department chair. Student IDs are required for the first exam. IDs must be visible on your desk before the exam is administered. No ID, No exam. Software Requirements:
Major Assignments Schedule	Weeks 1 - 2 Processing a new employee Weeks 3 - 4 Calculating employee pay Weeks 5 - 6 Federal and state income tax withholding week 7 FICA taxes and voluntary deductions Week 8 March 9 - 13 Spring Break No Classes Weeks 9 - 10 Federal and state unemployment taxes Weeks 11-12 Periodic and year-end payroll reporting Weeks 12-13 Comprehensive Projects -Paper-based versions Weeks 14 - 16 Comprehensive Projects -QuickBooks versions Final Exam
Final Exam Date	May 12, 2020 - 12:00 AM   Through  May 13, 2020 - 12:00 AM
Grading Scale	90 - 100=A    80 - 89=B    70 - 79=C     60 - 69=D    Below 59 = F
Determination of Final Grade	Exams 60% Labs 40%
Course Policies
Instructor Policies	I will not discuss your grades over the phone or by e-mail. If you want to discuss your grades, you must come to my office in person. Lab assignments will be given each week. LATE WORK is highly discouraged and will incur a 10-point penalty for every day it is late. Due dates are given and enough time is given to complete all work. NO EXCEPTIONS. If you miss an exam, your lowest test grade will count twice. If you miss more than one exam, those exams will be given a grade of zero. Students must leave the classroom after exam is finished. There will be a final exam. All students must take the exam on the scheduled date and time, and failure to do so will result in a 0 on the final exam. Every student MUST have a copy of the required textbooks by the SECOND week of class. The student will still be responsible for any assignments given. No emailed work is accepted; unless requested by instructor. Students are responsible for completing all assigned reading and video viewings. A failure to follow oral and/or written instructions will result in penalties. Academic dishonesty will result in a zero on any assignment; a second incidence of academic dishonesty will be handled based on campus policies and procedures with the department chair. Student IDs are required for the first exam. IDs must be visible on your desk before the exam is administered. No ID, No exam. Software Requirements:
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. A tardy is an absence for attendance purposes. 4 absences = one letter grade drop 6 absences = two letter grade drop 8 absences = automatic failure of class Quizzes may be given at the beginning of the class period. Students coming in to class late will not be allowed to take quizzes already turned in. A grade of zero will be recorded for the quiz. Assignments are due at the beginning of each class; student assignments coming in late will be assessed a penalty, even if the student arrives to class late and turns in work. Students are responsible for completing all assigned homework, including reading assignments, by the required due dates and for being prepared for each class meeting. This applies even if you were absent from the previous class meeting.
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	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.
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.
MyLamarPA	Be sure to check your campus E-mail and Course Homepage using MyLamarPA 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 MyLamarPA.
Other	I will not discuss your grades over the phone or by email. If you want to discuss your grades, you must come to my office (UITC 201F), in person. March 2, 2020 - Last day to drop or withdraw without academic penalty April 17, 2020 - Last day to drop with academic penalty,
HB 2504	This syllabus is part of LSC-PA's efforts to comply with Texas House Bill 2504.