Course Syllabus

Syllabus ID: syllabus-00b7744faee8

Course Syllabus
Structured Public Version

ACNT 1303-1H

Introduction to Accounting I
Instructor
Buckner, Kellie
Term
Fall 2026
Department
BAIT
Workflow Status
Published

Instructor Information

Instructor: Kellie Buckner, EA

Email: bucknerkc@lamarpa.edu

Phone: 409-984-6378

Office: Student Center - 4th Floor- Room 411

Office Hours: Monday & Wednesday 8 am - noon; Tuesday 8 am- 10 am

Additional Contact Information: Teams

Course Description

A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll.

Required Textbook & Materials

CONNECT - FINANCIAL ACCT + SHARPEN

by WILD (9781266540769) - 8TH

Textbook Purchasing Statement

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.

Additional Materials/Resources

Computer, Calculator, Internet, Electricity

Pre-requisites/Co-requisites

None

Learning Outcomes

Define accounting terminology; analyze and record business transactions in a manual and computerized environment; complete the accounting cycle; prepare financial statements; apply accounting concepts related to cash and payroll; prepare bank reconciliations; and correct accounting errors.

Program Student Learning Outcomes

 1. Utilize software to perform accounting tasks. 2. Record transactions for all types of accounting transactions applying GAAP (Generally Accepted Accounting Principles). 3. Prepare and analyze accounting reports. 4. Define accounting terminology. 5. Demonstrate ethical written and verbal skills

Lecture Topics Outline

Chapter 1: Accounting in Business Chapter 2: Accounting for Business Transactions Chapter 3: Adjusting Accounts for Financial Statements Chapter 4: Accounting for Merchandising Operations Chapter 5: Inventories and Cost of Sales

Major Assignments Schedule

Week 1-2: Orientation & Chapter 1: Accounting in Business

Week 3-4 Chapter 2: Accounting for Business Transactions

·       Week 5: CHAPTER 1&2 Exam

Week 6-7Chapter 3: Adjusting Accounts for Financial Statements

·      Week 8: CHAPTER 1-3 EXAM

Week 9-10: Chapter 4: Accounting for Merchandising Operations Week 11-12: Chapter 5: Inventories and Cost of Sales

·      Week 13: CHAPTER 4&5 EXAM-

·      Week 14: No Class- Happy Thanksgiving

Week 15-16: FINAL EXAM

Final Exam Date

December 8, 2026, at 11:00am

Grading Scale

90 - 100 = A    80 - 89 = B       70 - 79 = C       60 - 69 = D Below 59 = F

Students must pass with a "C" or greater

Determination of Final Grade

Assignments = 20%

Quizzes = 20%

Exam = 30%

Final = 30%

Instructor Policies

Important Communication & Course Information

·       Please use your official LSCPA email account for all communication with me. Emails from personal accounts may not be received or responded to.

Course Structure and Assignment Schedule

·       All assignments and course materials will become available on the first day of class: Monday, August 24, 2026, at 12:01 a.m.

·       The instructor will not reopen any assignments. The instructor opens all assignments and quizzes on the first day of class. The student may work ahead. Make sure all assignments are completed and submitted by the due date.

·       All assignments are submitted through the McGraw-Hill Connect portal, except for the discussion questions.

·       The student is required to check the announcements on Blackboard once a day. The instructor will communicate information through announcements to the whole class, but via email to individual students.

·       DO NOT PROCRASTINATE until the last day the assignment is due. The instructor is only available Monday through Friday.

·       No late work will be accepted under any circumstances.

Exams

·       There will be four (4) exams in this course.

If a student misses one exam, the instructor will replace it with the student’s lowest Chapter exam grade from the other 2 exams; the final is not included.

·       If you miss more than one exam, any additional missed exams will receive a grade of zero (0).

·       If the final is not taken, the student will fail the class.

·       There are no make-ups for exams or finals.

Required Materials

·      Students must have a stable internet connection and Electricity. Students may take the exam on campus if the internet or electricity is unavailable. An internet and electricity outage is not an excuse for missing assignments or exams. McDonald's and Coffee shops have internet, and most are open 24/7. (The only exception is Hurricanes, where the whole area is out)

·      A computer is required. Laptops can be checked out from the IT department. First-come, First-served. The campus also has a student computer lab available.

Academic Integrity

·       All work must be your own.

·       Academic dishonesty (cheating, plagiarism, etc.) on any assignment will result in:

o   First offense → automatic zero on the assignment or Quiz. Failure of the entire course if cheating on the exams or the final.

o   Second offense → failure of the entire course

Attendance Policy

Research consistently demonstrates a strong cause-and-effect relationship between regular course attendance/activity and overall college success.

The instructor does NOT grade attendance.

Additional Information

The instructor is here to help you succeed in this course. No student should struggle. The instructor is here to help, encourage, and guide you through this class. The instructor expects the following:

·      The students need to use the resources available to them:

Ø PowerPoints

Ø Videos

Ø E-Book

Ø Sharpen

Ø Tutor.com

Ø YouTube (just make sure a CPA or accountant is presenting the video)

Ø Any other resource you find available.

**AI can be used as a study guide, but AI is not recommended for any accounting class; the students must understand that AI is not an accounting professional. AI gets more wrong than right.

·      Conduct: We are all adults and will be treated as such. The students will take responsibility for their own actions.

Blackboard or Connect Issues: Please contact IT at Lamar State College PA for computer and password issues at 409-984-6150; McGraw-Hill for Connect issues at 1-800-331-5094; Blackboard issues at 936-496-5379 or email bbhelp@lamarpa.edu.

Drop/Withdrawal Policy

·       If you decide to drop or withdraw from the course, you must officially submit the drop/withdrawal through the appropriate process and verify it has been processed before the final withdrawal date.

·       It is your responsibility to ensure your name is removed from the class roll if you stop attending.

·       Retain a copy of your drop/withdrawal form for your records.

·       Return any departmental books, equipment, or items as required. Failure to do so may affect your standing with LSCPA.

Texas state law limits undergraduate students to no more than 6 course withdrawals (drops) during their entire undergraduate career at Texas public colleges/universities (with some exceptions). Withdrawals after the penalty-free period count toward this limit. Drops on or before the last day to drop without penalty do not count. See the LSCPA College Catalog and Important Dates for full details.

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.

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 Chair

Cristina Lawson 

Business & Industrial Technology Department Chair 

Lawsonac@lamarpa.edu

(409)984-6381