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Spring 2025 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 | Kellie Buckner | ||||||||
| bucknerkc@lamarpa.edu | |||||||||
| Phone | (409) 984-6507 | ||||||||
| Office | Umphrey Industrial Technology Center - Room: 201F | ||||||||
| Office Hours | Mondays: 8-9am; Noon-1pm Tuesdays: 8-9:30am; 12:15-1:15pm Wednesdays: 8-9am; 10-11am; noon-1pm Thursdays: 8-9:30am; 12:15-1:15pm |
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| 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.
ISBN: 9781266925931
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| Additional Materials/Resources |
Hand Held Calculator Pencil |
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| Corequisites/Prerequisites |
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| Learning Outcomes | Calculate employee payroll and employer-related taxes; prepare related tax forms; and manage payroll records required to reflect current laws and regulations. | ||||||||
| 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 |
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| Lecture Topics Outline |
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| Major Assignments Schedule |
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| Final Exam Date | May 13, 2025 - 9:30 AM Through May 13, 2025 - 10:45 AM | ||||||||
| Grading Scale |
90-100 = A 80-89 = B 70-79 = C 60-69 = D Student must make a 70 or higher (C) in order to pass the course. |
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| Determination of Final Grade |
In-Class Assignments 10% Quizzes - 20% Chapter Homework - 20% Exams - 25% Final Exam- 25% |
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| 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. |
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| 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:
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| 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. |
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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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