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Spring 2026 Course Syllabus
Course: ACNT-2302 (Section: 1, CRN: 10225) Accounting Capstone |
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| Instructor Information | |||||||||
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| Instructor | Kellie Buckner | ||||||||
| bucknerkc@lamarpa.edu | |||||||||
| Phone | (409) 984-6378 | ||||||||
| Office | Student Center - Room: 411 | ||||||||
| Office Hours | Monday 7am-9am Tuesday 7am-9:30am Wednesday 7am-11am Thursday 7am-9:30am Friday By Appointment Only |
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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.
Treasury Department Circular No. 230 (Rev. 6-2014) Catalog Number 16586R www.irs.gov A Copy has been uploaded to Blackboard. |
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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 |
Subpart A — Rules Governing Authority to Practice 10.1 Offices 10.2 Definitions 10.3 Who may practice 10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer 10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. 10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances 10.8 Return preparation and application of rules to other individuals 10.9 Continuing education providers and continuing education programs Subpart B — Duties and Restrictions Relating to Practice Before the Internal Revenue Service 10.20 Information to be furnished 10.21 Knowledge of client’s omission 10.22 Diligence as to accuracy 10.23 Prompt disposition of pending matters 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees. 10.25 Practice by former government employees, their partners and their associates 10.26 Notaries 10.27 Fees 10.28 Return of client’s records 10.29 Conflicting interests 10.30 Solicitation 10.31 Negotiation of taxpayer checks 10.32 Practice of law 10.33 Best practices for tax advisors 10.34 Standards with respect to tax returns and documents, affidavits and other papers 10.35 Competence 10.36 Procedures to ensure compliance 10.37 Requirements for written advice 10.38 Establishment of advisory committees Subpart C — Sanctions for Violation of the Regulations 10.50 Sanctions 10.51 Incompetence and disreputable conduct 10.52 Violations subject to sanction 10.53 Receipt of information concerning practitioner Subpart D — Rules Applicable to Disciplinary Proceedings 10.60 Institution of proceeding 10.61 Conferences 10.63 Service of complaint; service of other papers; service of evidence in support of complaint; 10.62 Contents of complaint; filing of papers 10.64 Answer; default 10.65 Supplemental charges 10.66 Reply to answer. 10.67 Proof; variance; amendment of pleadings 10.68 Motions and requests 10.69 Representation; ex parte communication 10.70 Administrative Law Judge 10.71 Discovery 10.72 Hearings 10.73 Evidence 10.74 Transcript 10.75 Proposed findings and conclusions 10.76 Decision of Administrative Law Judge 10.77 Appeal of decision of Administrative Law Judge 10.78 Decision on review 10.79 Effect of disbarment, suspension, or censure 10.80 Notice of disbarment, suspension, censure, or disqualification 10.81 Petition for reinstatement 10.82 Expedited suspension Subpart E — General Provisions 10.90 Records 10.91 Saving provision. 10.92 Special orders 10.93 Effective date |
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| Major Assignments Schedule |
Week 1: Orientation Week 2-Week 3: Sub Part A Week 3: Subpart A Exam Review-Opens February 9 at 12:01am and Closes February 15 at 11:59pm Week 4-Week Week 6: Sub Part B Week 7-Week 8: Sub Part C Week 9- Sub Part B & C Exam Review- Opens March 16 at 12:01am and Closes March 22 at 11:59pm Week 10-13 Sub Part D Week 14-Sub Part E Week 15- Sub Part D & E Exam Review- Opens April 27 at 12:01am and Closes May 3 at 11:59pm Week 16- Final Exam Review- Opens May 4 at 12:01am and Closes May 11 at 11:59pm |
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| Final Exam Date | May 4, 2026 - 12:01 AM Through May 11, 2026 - 11:59 PM | ||||||||
| Grading Scale |
90 - 100 = A 80 - 89 = B 70 - 79 = C 60 - 69 = D Below 59 = F In order to pass the class, you must receive a 70 or above. |
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| Determination of Final Grade |
Assignments 15% Quizzes 25% Exams 30% Final Exam 30% |
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| Course Policies | |||||||||
| Instructor Policies |
Homework and Quizzes: All homework and quizzes are online through Blackboard All chapter homework and quizzes are open on the first day of the semester, and you can work ahead. NO ASSIGNMENTS will be reopened. Please plan your schedule to have all assignments finished before the due date. Quizzes, Exams, and Finals: Exams, quizzes and finals can be taken at home, by appointment in the student center, or with an instructor. No quizzes, exams, or finals will be taken after the due date. The exams are timed and proctored. Once you start the exam, you must finish it in the same setting. Please watch your open and close dates on exams. Dishonest/Cheating: Any student caught cheating or lending their work to another student will receive a zero on the assignment. Any student caught cheating on an exam or final will receive an "F" for the class. Instructor watches all recordings of the quizzes, exams, and finals. Any student caught cheating on a proctored exam will be reported to the school's President and given a copy of the recording of their proctored exam. The students will have the incident added to their school records. Announcements: It is the student's responsibility to check Blackboard for any announcements. Please check daily. Blackboard or Connect Issues: Please contact IT at Lamar State College PA for Blackboard issues at 409-984-6150 and McGraw-Hill for Connect issues at 1-800-331-5094. Extra Credit: No extra credit will be offered in this class. Grades: The instructor will not discuss your grade over the phone. The instructor does have the ability to zoom, teams, or meet in person by appointment. A.I. use is not allowed for tests, exams, quizzes, or homework in this class. Students may use AI as a source for studying and learning. The instructor uses A.I. for the podcast videos used in Blackboard and Exam reviews. BEWARE: AI HAS MAKES MISTAKES. ACCOUNTING IS A SUBJECT AI HAS A PROBLEM UNDERSTANDING. Note: A.I. is not an accountant or tax preparer. A.I. misses accounting problems over 50% of the time. Please don’t think you can use A.I. to pass this class. |
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| Attendance Policy | Attendance is not a part of your grade. The instructor understands everyone has a life. But it is the student's responsibility to get with a classmate to see what he or she missed. | ||||||||
| Additional Information |
This class teaches responsibility and accountability. All accountants have timelines when reports and payments are due. From payroll to taxes, to bookkeeping, the IRS will penalize the client and the accountant if reports and payments are late. The IRS does not care about your personal, work, or school life. Now of course we care, but timelines have to be met and your due dates for assignments are your timeline and your penalty is a zero. We are all adults in this class and you will be treated as so. If you don't come to class, it is your responsibility to ask a classmate for the information you missed. I will not reteach a class. I will however answer questions on information you are not understanding. The student will be responsible for teaching themselves any material not taught in class. Instructor is limited on time each week to teach the material. Instructor will be teaching the practical skills, such as problems in the chapter. Other resources to use to help you in this class: PowerPoint slides in Blackboard Tutor.com Learning Center has tutors are LSCPA YouTube Videos on the subject in class Make a study group with other classmates |
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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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