Spring 2024 Course Syllabus
Course: ACCT-2302 (Section: 01H, CRN: 10221)
Principles of Managerial Accounting 		LSCPA Logo Image
Instructor Information
Instructor Kellie Buckner
Email bucknerkc@lamarpa.edu
Phone (409) 984-6381
Office Umphrey Industrial Technology Center - Room: 201B
Office Hours
Only By Appointment
Additional Contact Information
Course Information
Description This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the entity's accounting system relevant to decisions made by internal managers, as distinguished from information relevant to users who are external to the company. The emphasis is on the identification and assignment of product costs, operational budgeting and planning, cost control, and management decision making. Topics include product costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation.
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.

College Accounting, A Practical Approach plus MyAccounting Lab with Pearson e-Text— access Card Package, 15/E, by Jeffrey Slater, 15th edition, Prentice Hall, ISBN: 9780137504206. 
Additional Materials/Resources None.
Corequisites/Prerequisites
  • ACCT-2301 Principles of Financial Accounting
  • ACCT-2301 Principles of Financial Accounting I
Learning Outcomes

1. Define accounting terminology, list the functions of accounting, and record transactions in the basic accounting equation. Measured by embedded questions in tests or quizzes.

2. Develop and communicate the application of problem solving skills in routine and non- routine accounting transaction such as preparing income statements, balance sheets, T-accounts, trial balance, journalizing, worksheets, adjusting entries, closing entries, reconciling a bank statement, calculating gross pay, payroll taxes, and preparing Forms W-2, W-3, 941 and 940. Measured by embedded questions in test, quizzes, and homework)

3. Gain a working knowledge of how revenue, expenses, and withdrawals expand the basic accounting equation. Measured by embedded questions in tests, homework, and quizzes.

4. Recognize, solve, and apply accounting transactions using (GAAP) Generally Accepted Accounting Principles. Measured by embedded questions in test, quizzes, and homework.
Core Objectives Upon successful completion of this course, the student will be able to:

1. Critical Thinking Skills - Uses creative thinking, innovation, inquiry and analysis, evaluation and synthesis of information.

2. Communication Skills - Demonstrates effective development, interpretation and expression of ideas through written, oral and/or visual communication.

3. Empirical and Quantitative Skills - Applies the manipulation and/or analysis of numerical data or observable facts resulting in informed conclusions.

4. Teamwork Skills - Shows the ability to consider different points of view and to work effectively with others to support a shared purpose or goal.

5. Social Responsibility Skills - Expresses intercultural competence, knowledge of civic responsibility, and the ability to engage effectively in regional, national, and global communities.

6. Personal Responsibility Skills - Integrates choices, actions and consequences in ethical decision-making.
Lecture Topics Outline Chapter 13: Accounting for Bad Debts

Chapter 14: Notes Receivable and Notes Payable

Chapter 15: Accounting for Merchandise Inventory

Chapter 16: Accounting for Property, Plant, Equipment, and Intangible Assets

Chapter 17: Partnership

Chapter 18: Corporations: Organizations and Stock

Chapter 19: Corporations: Stocks, Dividends, and Retained Earnings

Chapter 20: Corporations and Bonds Payable

Chapter 21: Statement of Cash Flows

Chapter 22: Analyzing Financial Statements

Chapter 23: The Voucher System

Chapter 24: Departmental Accounting

Chapter 25: Manufacturing Accounting
Major Assignments Schedule Week 1               Course Introduction / Chapter 13: Accounting for Bad Debts
 
Week 2              Chapter 14:     Notes Receivable and Notes Payable
 
Week 3              Chapter 15:     Accounting for Merchandise Inventory

Week 4              Review for Exam #1 (Chapters 13-15) / Exam #1 (Chapters 13-15) February 8, 2024.
                         
 Week 5            Chapter 16:     Accounting for Property, Plant, Equipment, and Intangible Assets
                       
Week 6            Chapter 17:     Partnership

Week 7            Chapter 18:     Corporations: Organizations and Stock / Corporations: Stocks, Dividends, and Retained Earnings
 
Week 8            Review for Exam #2 (Chapters 16-19) / Exam #2 (Chapters 16-19) March 7, 2024.
                          
Week 9           Chapter 20:     Corporations and Bonds Payable
                         
Week 10          Chapter 21:     Statement of Cash Flows / Chapter 22: Analyzing Financial Statements   
 
Week 11          Chapter 22:     Analyzing Financial Statements / Chapter 23: The Voucher System
 
Week 12          Review for Exam #3 (Chapters 20-23) / Exam # 3 (Chapters 20-23) April 11, 2024
                                              
Week 13          Chapter 24:     Departmental Accounting /  Chapter 25: Manufacturing Accounting
                         
Week 14          Chapter 25:     Manufacturing Accounting / Review for Exam #4 (Chapters 24-25)
 
Week 15          Exam #4 (Chapters 24-25) April 30, 2024 / Review for Finals (Chapters 13-25)   
    
Week 16          Final Exam (Chapters 13-25); May 7, 2024
                     
 
Final Exam Date May 7, 2024 - 11:0 AM   Through  May 7, 2024 - 12:15 PM
Grading Scale 90-100 =A
80-89 = B
70-79 = C
60-69 = D

Student must pass with a 70 (C) or higher in order to pass this course.  
Determination of
Final Grade		 Attendance - 10%
Exams - 25%
Homework- 20%
Quizzes - 20%
Final - 25%
Course Policies
Instructor Policies Weekly Homework: Blackboard Ultra
1. Read Chapter for the week.
2. Watch online lecture if not finished in class.
3. Study Key Terms.
4. Work any assignments for that week. 
5. Watch Homework Video

Classroom:
If time does not allow the Chapter lecture or homework problems to finish, it is the student's responsibility to finish the Chapter by reading the chapter, watching videos, etc.

Exams: 
All exams will be administered on testing day.  If student fails to show up for the exam, Student's lowest exam grade will be placed as Exam grade.  This excludes the Final.  All students put show up for final.  Failure to show up for final, student will receive a zero. 
Exams will consist of problems from Pearson's Mylab.
All exams must be completed with-in the normal class period.  No talking during Exam or Final. Talking during exam, will result in test being taken up and student will be asked to leave the room.  Student grade will be a zero for the test.  No exceptions.

Make-up or Late Homework and Quizzes:
Homework and Quizzes are due by the due date in the Pearson Mylab. Students who need more time on an assignment, 25 points will be taken off per day late. .All assignments except Exams and Final are opened on January 16, 2024.  Students may work ahead of schedule but are required to show up for class no matter how far ahead they  work. Reopening assignments after they have closed, is up to the instructor. 

Books:
Every student must have a copy of the required textbook or E-book as soon as the bookstore has it available.

Failure to follow instructions (written or oral) will result in penalties.

Instructor will put grades into Blackboard. Students should keep a record of their own grades and average. Instructors will not average grades for students.

Dishonest/Cheating:
1.  Any student caught cheating or lending their work to another student, both students will receive a zero on the assignment.  There is a difference between helping or showing someone how to do the problem and someone giving their assignment to a student to copy. 
 2.  Any student caught cheating on a test or final, will receive a "F" for the course.  

It is student's responsibility to check their email and blackboard ultra for any updates to class schedules or class work. 

Blackboard Issues:
Any log in, passwords, or software problems needs to be resolved by the IT department.  Please inform your instructor of any delays resulting for IT problems that can't be solved by class work deadlines.

Pearson Issues: If you have issues with Pearson, student is to call Pearson Tech support.  Please inform your instructor of any delays resulting with Pearson issues. 

Cell Phones in Class:
All cell phones are to be placed on silent, not vibrate.  If you must take or make a call, please leave the classroom. NO texting is allowed in class.  
During exams, all cell phones are to be placed on silent and out of sight.  Any phone within view will be taken up and will be given back to student when student finishes their test. Second incident will result in a penalty of 10 points taken off of the test.  
Attendance Policy Attendance is worth 10% of your grade.  If you don't show up for class, you will not pass.  Accounting is complex and builds on top of each lesson before it.  If you miss classes and miss a chapter, you will be lost. 

Miss 1-2 days of class: A or 90
Miss 3 days of class: B or 80
Miss 4 days of class: C or 70
Miss 5 days of class: D or 60
Miss 6 or more of class: F or 10 points are taken off for each class you miss. 

There will be a sign up sheet the student should sign as they come into the room. If you don't sign or show up to class after I have picked up the sheet, you will be counted absent. 
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:

  • TalkNow: 24/7, on-demand emotional support to talk about anything, including anxiety, relationships, depression, and school-related stressors.
  • Scheduled Counseling: Choose the day, time, and mental health provider that best works for you. (9 visits per year)
  • Health Coaching: Develop healthy lifestyle behaviors, including nutrition, sleep habits, time management, and mindfulness.
  • Psychiatry: Appointments are available through referrals.
  • Self-Care Content: Visit the “Explore” page within TimelyCare for guided self-care content, including yoga and meditation sessions, as well as group conversations with our providers on a variety of health and well-being topics.
  • Basic Needs Support: Access to low or reduced-cost community resources, including food and housing assistance, transit support, childcare, and finances.
Students have access to TimelyCare services 365 days a year. That means you have access during breaks, after-hours, and any time you need support! Visit timelycare.com/LSCPA to get started.
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.
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
Business and Industrial Technology
Chair:Sheila Guillot
Email:guillsr@lamarpa.edu
Phone:(409) 984-6381