Spring 2021 Course Syllabus Course: ACNT-1329- Section: 01 Payroll and Business Tax Accounting

Instructor Information
Instructor	Tamalla Jones
E-mail	greentd1@lamarpa.edu
Phone	(409) 984-6381
Office	Location: Umphrey Industrial Technology Center - Room: 201 Hours: Virtual Office Hours By Appointment
COVID 19 Information	The Lamar State College Port Arthur (LSCPA) Student Code of Conduct COVID 19 Policy requires students who have been exposed to COVID 19 or diagnosed with COVID 19 to report their condition on the COVID 19 Notification Form (available via a link on the Student Code of Conduct COVID19 webpage). This information will be provided to the Dean of Student Services. In addition, this policy requires all students to wear face coverings in compliance with the criteria included in the policy. For more information please refer to the COVID 19 link on the LSCPA website.
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	ACCT 2301 or ACNT 1303
Learning Outcomes	Upon successful completion of this course, the student will be able to: 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.
Core Objectives
Program Student 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
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. Payroll Accounting 2021 Edition by Judith A. Toland ISBN 978-0-357-35806-1
Lecture Topics Outline	Week 1        Course Introduction Week 2        Chapter 1:    The Need for Payroll and Personnel Records Week 3        Chapter 1:    The Need for Payroll and Personnel Records Week 4        Chapter 2:    Computing Wages and Salaries Week 5        Chapter 2:    Computing Wages and Salaries Week 6        Chapter 3:    Social Security Taxes Week 7        Chapter 3:    Social Security Taxes Week 8        Chapter 4:    Income Tax Withholding Week 9        Spring Break Week 10     Chapter 4:    Income Tax Withholding Week 11     Chapter 5:    Unemployment Compensation Week 12     Chapter 5:    Unemployment Compensation Week 13     Chapter 6:    Analyzing and Journalizing Payroll Week 14     Chapter 6:    Analyzing and Journalizing Payroll Week 15     Review Week 16     Review Week 17     Final
Major Assignments Schedule	Week 1        Course Introduction Week 2        Chapter 1:    The Need for Payroll and Personnel Records Week 3        Chapter 1:    The Need for Payroll and Personnel Records Week 4        Chapter 2:    Computing Wages and Salaries Week 5        Chapter 2:    Computing Wages and Salaries          (Monday Feb. 15, 2021 Exam 1 Chapters 1-2, Available to Students at 12:00 am) Week 6        Chapter 3:    Social Security Taxes (Monday Feb. 22, 2021 Exam 1 Chapters 1-2, Due at 11:59 pm) Week 7        Chapter 3:    Social Security Taxes Week 8        Chapter 4:    Income Tax Withholding Week 9        Spring Break Week 10     Chapter 4:    Income Tax Withholding (Monday Mar. 22, 2021 Exam 2 Chapters 3-4, Available to Students at 12:00 am) Week 11     Chapter 5:    Unemployment Compensation (Monday Mar. 29, 2021 Exam 2 Chapters 3-4, Due at 11:59 pm) Week 12     Chapter 5:    Unemployment Compensation Week 13     Chapter 6:    Analyzing and Journalizing Payroll (Monday Apr. 12, 2021 Exam 3 Chapter 5, Available to Students at 12:00 am) Week 14     Chapter 6:    Analyzing and Journalizing Payroll (Monday Apr. 19, 2021 Exam 3 Chapter 5, Due at 11:59 pm) Week 15     Review Week 16     Review (Monday May 03, 2021 Final Exam Chapters 6, Available to Students at 12:00 am) Week 17     Final          (Monday May 10, 2021 Final Exam Chapters 6, Due at 11:59 pm)
Final Exam Date	May 11, 2021 - 8:0 AM   Through  May 11, 2021 - 10:30 AM
Grading Scale	90 - 100=A    80 - 89=B    70 - 79=C     60 - 69=D    Below 59 = F
Determination of Final Grade	Exams 65% Homework 20% Quizzes 20%
Course Policies
Instructor Policies	There will be no makeup exams. If you miss any exams, those exams will be given a grade of zero. Please speak with me if you know in advance that you will be missing any exams. There will be a comprehensive 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. Failure to have a text may result in being dropped from the class. Failure to follow instructions (written or oral) will result in penalties. Students should keep a record of their grades/average. Instructor(s) will not average grades for students. Instructors do not drop grades. For each assignment, students must complete the entire lesson (file) on their own. Students are never allowed to use anyone's USB or file but their own, or work together. Students should never lend their file to another student nor should a student have any other students work in their possession for any reason. If a student uses another student's files, both students are considered guilty of cheating. If caught cheating, the students will get a 0 on the assignment. If a second incidence occurs, both students will be given a final grade of F for the course. The following behaviors will result in the student being asked during class time to cease the action and/or leave the classroom: using cell phones, talking, or keying while the instructor is giving instructions or during class discussions; leaving class early without informing the instructor; surfing the Internet during lecture; and displaying a rude or negative behavior toward the instructor or other students. No cell phones should be visible or heard during class. Again, you may be asked to leave the room for the remainder of the class. No blue tooth technology or recording of lectures in any format (unless approved by the instructor). No charging of cell phones in the classroom.
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. 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.
MyLSCPA	Be sure to check your campus E-mail and Course Homepage using MyLSCPA 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 MyLSCPA.
Other	E-Mail/Voice Mail Etiquette: Students must use appropriate e-mail etiquette when corresponding with instructor; for example, complete sentences and a full subject line with your name/course name. Please allow the instructor twenty-four hours to respond to your emails. Voice mail messages should be clearly spoken identifying student’s name, course, and any return phone number.
HB 2504	This syllabus is part of LSC-PA's efforts to comply with Texas House Bill 2504.
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.