Spring 2025 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) 984-6507
Office Umphrey Industrial Technology Center - Room: 201F
Office Hours Mondays: 8-9am; 11am-1pm
Tuesdays: 8-9:30am
Wednesdays: 8-9am; 10am-1pm
Thursdays:  8-9:30am
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, Chapters 1-30 (Looseleaf) - With Access 

    Looseleaf

    by Price, John Ellis ISBN: 9781264520169 - 17TH Edition
Additional Materials/Resources Hand Held Calculator 
Pencil
Corequisites/Prerequisites
  • ACCT-2301 Principles of Financial Accounting
  • ACCT-2301 Principles of Financial Accounting I
Learning Outcomes Upon successful completion of this course, students will:
Identify the role and scope of financial and managerial accounting and the use of accounting information in the decision-making process of managers.
Define operational and capital budgeting, and explain its role in planning, control, and decision-making.
Prepare an operating budget, identify its major components, and explain the interrelationships among its various components.
Explain methods of performance evaluation.
Use appropriate financial information to make operational decisions.
Demonstrate use of accounting data in the areas of product costing, cost behavior, cost control, and operational and capital budgeting for management decisions.
Core Objectives
* Communication skills: Students will demonstrate effective written, oral and/or 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.
* Empirical and Quantitative Skills: Students will demonstrate applications of scientific and mathematical concepts.
* Teamwork: Students will demonstrate the ability to work effectively with others to support a shared purpose or goal and consider different points of view.
* Social Responsibility: Students will demonstrate intercultural competency and civic knowledge by engaging effectively in local, regional, national and/or global communities.
* Personal Responsibility: Students will demonstrate the ability to connect choices, actions and consequences to ethical decision-making.

Lecture Topics Outline Chapter 14: Accounting Principles and Reporting Standards
Chapter 15: Accounts Receivable and Uncollectible Accounts
Chapter 16: Notes Payable and Notes Receivable
Chapter 17: Merchandise Inventory
Chapter 18: Property, Plant, and Equipment
Chapter 19: Accounting for Partnerships
Chapter 20: Corporations: Formation and Capital Stock Transactions
Chapter 21: Corporate Earnings and Capital Transactions
Chapter 22: Long-Term Bonds
Chapter 23: Financial Statement Analysis
Chapter 24: The Statement of Cash Flows
Chapter 25: Departmentalized Profit and Cost Centers
Chapter 26: Accounting for Manufacturing Activities
Major Assignments Schedule Week 1:Chapter 14: Accounting Principles and Reporting Standards
Week 2: Chapter 15: Accounts Receivable and Uncollectible Accounts
Week 3: Chapter 16: Notes Payable and Notes Receivable
Week 4: Chapter 17: Merchandise Inventory
Week 5: Exam #1 Chapters 14-17 Monday, February 17, 2025
              Chapter 18: Property, Plant, and Equipment
Week 6:  Chapter 18: Property, Plant, and Equipment / Chapter 19: Accounting for Partnerships
Week 7: Chapter 19: Accounting for Partnerships / Chapter 20: Corporations: Formation and Capital Stock Transactions
Week 8: Spring Break No Classes
Week 9: Chapter 20: Corporations: Formation and Capital Stock Transactions / Chapter 21: Corporate Earnings and Capital Transactions
Week 10: Chapter 21: Corporate Earnings and Capital Transactions / Exam #2 Chapters 18-21 Wednesday February 26, 2025
Week 11: Chapter 22: Long-Term Bonds
Week 12: Chapter 23: Financial Statement Analysis
Week 13: Chapter 24: The Statement of Cash Flows
Week 14: Chapter 25: Departmentalized Profit and Cost Centers
Week 15: Chapter 26: Accounting for Manufacturing Activities
Week 16: Exam #3 Chapters 22-26 Monday May 5, 2025
Week 17: Final Exam Monday May 12, 2025
Final Exam Date May 12, 2025 - 9:0 AM   Through  May 12, 2025 - 9:50 AM
Grading Scale  90 - 100 = A     80 - 89 = B     70 - 79 = C     60 - 69 = D     Below 59 = F
Determination of
Final Grade		 Homework 20%
Quizzes 20%
In Class Assignments 10%
Exams 25%
Final Exam 25%
Course Policies
Instructor Policies Homework and Quizzes: All homework and quizzes are online through McCraw Hill connect.  Please make sure you can log in through the website incase the link in Blackboard is broken.  All chapter homework and quizzes are open on the first day of the semester and you can work ahead.  NO ASSIGNMENTS will be reopened.  

In-Class Assignments: If students are absent, when the class does an in class assignment, the student will get an exempt for the grade that day.  

Exams and Finals: All exams are to be taken in class.  Student may take a exam before the class takes their final only if arranged 24 hours before the exam is taken with approval of the instructor.  No exam will be taken after the class has taken their exam. 

Dishonest/Cheating: Any student caught cheating or lending their work to another student, both students will receive a zero on the assignment. Any student caught cheating on an exam or final, will receive a "F" for the class.

Announcements:  It is the student's responsibility to check Blackboard for any announcements. 

Blackboard Issues:  Please contact IT at Lamar State College PA.

Extra Credit: No extra credit will be offered in this class.
Attendance Policy It is student's responsibility to find out what was missed in class. Instructor will not reteach the class. 
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 Disability Services Coordinator, Room 117, in the Student Sucess Center. 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