Spring 2022 Course Syllabus Course: ACNT-2302- Section: 01H Accounting Capstone

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	Successful completion of ACCT 2302, ACNT 1311, ACNT 1329
Learning Outcomes	Upon successful completion of this course, the student will be able to: PSLO 1: Utilize software to perform accounting tasks. PSLO 2: Record transactions for all types of accounting transactions applying GAAP (Generally Accepted Accounting Principles). PSLO 3: Prepare and analyze accounting reports. PSLO 4: Define accounting terminology. PSLO 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. Fundamentals of Oil and Gas Accounting, 6th edition, Penwell, ISBN: 9781593703639.
Lecture Topics Outline	Week 1    Course Introduction Week 2    Chapter 1:    Upstream Oil and Gas Operations Week 3    Chapter 2:    Introduction to Oil and Gas Accounting Week 4    Chapter 3:    Oil and Gas Reserves Week 5    Chapter 4:    Nondrilling Exploration Costs-Successful Efforts Week 6    Chapter 5:    Acquisition Costs of Unproved Property-Successful Efforts      Week 7    Chapter 6:    Drilling and Development Costs-Successful Efforts Week 8    Chapter 7:    Proved Property Cost Disposition-Successful Week 9     Spring Break Week 10    Chapter 8:        Full Cost Accounting      Week 11    Chapter 9:    Production Activities and Project Analysis      Week 12    Chapter 10:    Asset Retirement and Environmental Obligations Week 13     Chapter 11:    Impairment and Disposal of Long-Lived Assets Week 14    Chapter 12:    Accounting for Revenue from Oil and Gas Sales      Week 15    Chapter 12: Accounting for Revenue from Oil and Gas Sales
Major Assignments Schedule	Week 1    Course Introduction Week 2    Chapter 1:    Upstream Oil and Gas Operations Week 3    Chapter 2:    Introduction to Oil and Gas Accounting Week 4    Chapter 3:    Oil and Gas Reserves (Monday Feb 07, 2022 Chapter 1-3 Exam 1 Available to Students 12:00 am) Week 5    Chapter 4:    Nondrilling Exploration Costs-Successful Efforts ( Exam 1 Due Feb. 14, 2022 11:59 pm) Week 6    Chapter 5:    Acquisition Costs of Unproved Property-Successful Efforts      Week 7    Chapter 6:    Drilling and Development Costs-Successful Efforts Week 8    Chapter 7:    Proved Property Cost Disposition-Successful (Monday Mar. 07, 2022 Chapter 4-6 Exam 2 Available to Students 12:00 am) Week 9     Spring Break Week 10 Chapter 8:        Full Cost Accounting      (Exam 2 Due Mar. 21, 2022 11:59 pm) Week 11    Chapter 9:    Production Activities and Project Analysis      Week 12    Chapter 10:    Asset Retirement and Environmental Obligations Week 13     Chapter 11:    Impairment and Disposal of Long-Lived Assets (Monday Apr. 11, 2022 Chapter 7-9 Exam 3 Available to Students 12:00 am) Week 14    Chapter 12:    Accounting for Revenue from Oil and Gas Sales     (Exam 3 Due Apr. 18, 2022 11:59 pm) Week 15    Chapter 12: Accounting for Revenue from Oil and Gas Sales      Week 16    Review (Monday May 02, 2022 Final Exam Chapters 10-12;          Available to students 12:00 am) Week 17    (Final Exam Due May 09, 2022 11:59 pm)
Final Exam Date	May 9, 2022 - 12:00 PM   Through  May 9, 2022 - 2:30 PM
Grading Scale	90 - 100=A    80 - 89=B    70 - 79=C     60 - 69=D    Below 59 = F
Determination of Final Grade	Exams     65% Homework    35%
Course Policies
Instructor Policies	Homework will be assigned by instructor. All homework will be turned into blackboard, no exceptions. There will be no makeup Homework Assignments. Exams are scheduled as noted on your Course Calendar. There will be no makeup Exams. You will be given approximately one weeks to take the exam. You will have only one attempt at the exam. If you miss any exams, those exams will be given a grade of zero.
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
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.