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Spring 2023 Course Syllabus
Course: ACNT-1329 (Section: 01H, CRN: 10223) Payroll and Business Tax Accounting |
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| Instructor Information | |||||||||
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| Instructor | Tamalla Jones | ||||||||
| greentd1@lamarpa.edu | |||||||||
| Phone | (409) 984-6381 | ||||||||
| Office | Umphrey Industrial Technology Center - Room: 201 | ||||||||
| Office Hours | Virtual Office Hours By Appointment | ||||||||
| Additional Contact Information | |||||||||
| 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. |
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| 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.
Payroll Accounting 2023 Edition by Judith A. Toland ISBN 9780357722312 |
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| Additional Materials/Resources | None. | ||||||||
| Corequisites/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. | ||||||||
| 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 | ||||||||
| 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 13 Chapter 6: Analyzing and Journalizing Payroll Week 14 Chapter 6: Analyzing and Journalizing Payroll
Week 15
Week 16
Week 17
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| 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. 13, 2023 Exam 1 Chapters 1-2, Available to Students at 12:00 am)
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
(Monday Mar. 20, 2023 Exam 2 Chapters 3-4, Available to Students at 12:00 am)
Week 11 Chapter 5: Unemployment Compensation
(Monday Mar. 27, 2023 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. 10, 2023 Exam 3 Chapter 5, Available to Students at 12:00 am)
Week 14 Chapter 6: Analyzing and Journalizing Payroll
(Monday Apr. 17, 2023 Exam 3 Chapter 5, Due at 11:59 pm)
Week 15 Review
Week 16 Review
(Monday May 01, 2023 Final Exam Chapters 6, Available to Students at 12:00 am)
Week 17 Final
(Monday May 08, 2023 Final Exam Chapters 6, Due at 11:59 pm) |
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| Final Exam Date | May 8, 2023 - 10:0 AM Through May 8, 2023 - 12:0 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 20% Quizzes 20% |
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| 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. | ||||||||
| Additional Information | 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. | ||||||||
| 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 the Office for Disability Services Coordinator, Room 231, in the Madison Monroe Building. 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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