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Spring 2025 Course Syllabus
Course: ACNT-2302 (Section: 1H, CRN: 10225) Accounting Capstone |
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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; 11am-1pm Tuesdays: 8-9:30am Wednesdays: 8-9am; 10am-1pm Thursdays: 8-9:30am |
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| Additional Contact Information | |||||||||
| Course Information | |||||||||
| Description | Allows students to apply broad knowledge of the accounting profession through discipline specific projects involving the integration of individuals and teams performing activities to simulate workplace situations. | ||||||||
| 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: 9781265462642 Ethical Obligations and Decision Making in Accounting (Looseleaf) - With Connect by Mintz, Steve |
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| Additional Materials/Resources | None | ||||||||
| Corequisites/Prerequisites |
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| 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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| Program Student Learning Outcomes | Complete the accounting cycle for service and merchandising businesses; demonstrate computer skills related to accounting applications in business; prepare financial reports; communicate report findings in written and/or oral form; solve complex accounting issues; and participate in research and discussion on accounting issues, trends, and/or situations. | ||||||||
| Lecture Topics Outline |
Chapter 1: Ethical Reasoning: Implications for Accounting Chapter 2: Cognitive Processes and Ethical Decision Making in Accounting Chapter 3: Organizational Ethic and Corporate Governance Chapter 4: AICPA Code of Professional Conduct Chapter 5: Fraud in Financial Statements and Auditor Responsibilities Chapter 6: Motivation for Fraudulent Financial Reporting Chapter 7: Consequences of Earning Management: The Need for Ethical Leadership in Accounting Chapter 8: Auditors' Legal Liabilities and Defenses |
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| Major Assignments Schedule |
Week1: No Class / Holiday Week 2: Chapter 1: Ethical Reasoning: Implications for Accounting Week 3: Chapter 2: Cognitive Processes and Ethical Decision Making in Accounting Week 4: Chapter 2: Cognitive Processes and Ethical Decision Making in Accounting Week 5: Chapter 3: Organizational Ethic and Corporate Governance Week 6: Exam 1 Chapters 1-3 Monday February 24, 2025 Week 7: Chapter 4: AICPA Code of Professional Conduct Week 8: No Classes / Spring Break Week 9: Chapter 5: Fraud in Financial Statements and Auditor Responsibilities Week 10: Chapter 5: Fraud in Financial Statements and Auditor Responsibilities Week 11: Chapter 6: Motivation for Fraudulent Financial Reporting Week 12: Exam #2 Chapters 4-6 Monday April 7, 2025 Week 13: Chapter 7: Consequences of Earning Management: The Need for Ethical Leadership in Accounting Week 14: Chapter 8: Auditors' Legal Liabilities and Defenses Week 15: Exam #3 Chapters 7-8 Monday April 28, 2025 Week 16: Review for Finals Week 17: Final Exam Monday May 12, 2025 |
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| Final Exam Date | May 12, 2025 - 10:0 AM Through May 12, 2025 - 10:50 AM | ||||||||
| Grading Scale |
90-100 = A 80-89 = B 70-79 =C 60-69 = D 59 or below= F Student must make a 70 (C) or above in order to pass this class. |
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| Determination of Final Grade |
In Class Assignments 10% Exams - 25% Homework Problems - 20% Quizzes - 20% 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. |
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| 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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