Instructor: Jamie Reese

Email:jreese1@lamarpa.edu

Phone: (409)984- 6418

Office Hours: Request Teams Meeting When Necessary

Additional Contact Information: N/A

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.

CONNECT ONLINE ACCESS FOR COLLEGE AC

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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.

Laptop or Desktop Computer

Calculator (Basic)

• ACCT-1303 Introduction to Accounting
• ACCT-2301 Principles of Financial Accounting

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.

* 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.

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

Week 1: Orientation for the class and Chapter 14: Accounting Principles and Reporting Standards - Due August 30, 2026 by 11:59pm

Week 2: Chapter 15: Accounts Receivable and Uncollectible Accounts -Due September 6, 2026 by 11:59pm

Week 3: Chapter 16: Notes Payable and Notes Receivable - Due September 13, 2026 by 11:59pm

Week 4: Chapter 17: Merchandise Inventory - Due September 20, 2026 by 11:59pm

Week 5: Chapter 14-17 Exam Review - Exam will open September 21, 2026 at 12:01am and close September 27, 2026 at 11:59pm.

Week 6: Chapter 18: Property, Plant, and Equipment - Due October 4, 2026 by 11:59pm

Week 7: Chapter 19: Accounting for Partnerships - Due October 11, 2026 by 11:59pm

Week 8: Chapter 20: Corporations: Formation and Capital Stock Transactions - Due October 18, 2026 by 11:59pm

Week 9: Chapter 21: Corporate Earnings and Capital Transactions - Due October 25, 2026 by 11:59pm

Week 10: Chapter 18-21 Exam Review - Exam will open October 26, 2026 at 12:01am and close November 1, 2026 at 11:59pm.

Week 11: Chapter 22: Long-Term Bonds - Due November 8, 2026 by 11:59pm

Week 12: Chapter 23: Financial Statement Analysis - Due November 15, 2026 by 11:59pm

Week 13: Chapter 24: The Statement of Cash Flows - Due November 22, 2026 by 11:59pm

Week 14: Thanksgiving Break

Final Exam Review - Chapters 22-24 - Exam will open November 30, 2026 at 12:01am and close December 8, 2026 at 11:59pm.

November 30, 2026 12:01am through December 8, 2026 11:59pm

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

In order to pass the class, student must have a "C" or higher.

Assignments = 15%

Quizzes = 25%

Chapter Exams = 30%

Final Exam = 30%

Homework and Quizzes: All homework and quizzes are online through McCraw Hill connect. Please make sure you can log in through the website in case 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.  Please plan your schedule to have all assignments finished before the due date.

Exams and Finals: Exams and finals can be taken at home, by appointment in the student center, or with an instructor. No exams or finals will be taken after the due date. The exams are timed. Once you start the exam, you must finish it in the same setting. Please watch your open and close dates on exams.

NOTE: THE STUDENT MUST PRESS SUBMIT BEFORE 11:59 PM ON OR BEFORE THE DUE DATE. THE CONNECT SYSTEM DOES NOT REPORT UNSUBMITTED ASSIGNMENTS AND EXAMS, AND THE INSTRUCTOR CANNOT SEE WHAT YOUR ANSWERS ARE UNTIL YOU SUBMIT THE ASSIGNMENT.

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. Please check daily.

Blackboard 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 AI for the podcast videos in Blackboard and Exam reviews.

BEWARE: AI HAS MADE MISTAKES. ACCOUNTING IS A SUBJECT AI HAS A PROBLEM UNDERSTANDING.

Note: AI is not an accountant or tax preparer. AI misses accounting problems over 50% of the time. Please don't think you can use AI to pass this class.

Attendance is not a part of your grade. The instructor understands that everyone has a life, but it is the student's responsibility to get with a classmate to see what he or she missed.

N/A

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 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.

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.

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.

This syllabus is part of LSCPA's efforts to comply with Texas House Bill 2504.

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.

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.

For more information about the Clery Act and crime reporting, see the Annual Security & Fire Safety Report and the Campus Security website.

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.

Cristina Lawson

(409)984-6381

lawsonac@lamarpa.edu