Instructor: Calvin Fogle

Email: cfogle@lamarpa.edu

Phone: (409) 984-6418

Office Hours: Virtual Office Hours- Student Engagement Hours by appointment. (Book time with Dr. Fogle)

Contact me via email at any time. This will be the communication tool for students in my Internet classes, as there are no onsite classes. I will respond within 24 hours, excluding weekends and holidays. 

This course is an introduction to the fundamental concepts of financial accounting as prescribed by U.S. generally accepted accounting principles (GAAP) as applied to transactions and events that affect business organizations. Students will examine the procedures and systems to accumulate, analyze, measure, and record financial transactions. Students will use recorded financial information to prepare a balance sheet, income statement, statement of cash flows, and statement of shareholders' equity to communicate the business entity's results of operations and financial position to users of financial information who are external to the company. Students will study the nature of assets, liabilities, and owners' equity while learning to use reported financial information for purposes of making decisions about the company. Students will be exposed to International Financial Reporting Standards (IFRS).

COLLEGE ACCOUNTING USING CONNECT + SHAR

by PRICE (9781264624331) - 17th Ed

The ISBN listed above includes an eBook and access to Connect. These items are already included in the cost of the course, so there is no need to purchase them separately.

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.

The specific requirements for this course are listed below:

• Access to a dependable Windows 11 or Mac computer with Internet connectivity
• Internet browser (Latest version of Chrome, Firefox or Edge)
• Microsoft Excel downloaded to your computer. (Office 365 is available for free through the college)
• Access to a webcam and microphone.

Note: Students are responsible for ensuring access to the required technology and internet connectivity.

Accounting Degree - ACNT 1303

Other Degrees - None

Upon successful completion of this course, students will:

*Use basic accounting terminology and the assumptions, principles, and constraints of the accounting environment.

*Identify the difference between accrual and cash basis accounting.

*Analyze and record business events in accordance with U.S. generally accepted accounting principles (GAAP).

*Prepare adjusting entries and close the general ledger.

*Prepare financial statements in an appropriate U.S. GAAP format, including the following: income statement, balance sheet, statement of cash flows, and statement of shareholders’ equity.

*Analyze and interpret financial statements using financial analysis techniques.

*Describe the conceptual differences between International Financial Reporting Standards and U.S. generally accepted accounting principles.

* 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 1- The Language of Business

Chapter 2- Analyzing Business Transactions

Chapter 3- Analyzing Business Transactions Using T Accounts

Chapter 4- The General Journal and the General Ledger 

Chapter 5- Adjustments and the Worksheet

Chapter 6-Closing Entries and the Post-closing Trial Balance

Chapter 7-Accounting for Sales and Accounts Receivables

Chapter 8- Account for Purchases and Accounts Payable

Chapter 9- Cash Receipts, Cash Payments, and Banking Procedures

Chapter 10- Payroll Computations, Records, and Payment

Chapter 11-Payroll Taxes, Deposits, and Reports

Chapter 12- Accruals, Deferrals, and the Worksheet

Chapter 13- Financial Statements and Closing Procedure

Major Assignments Schedule

Unless otherwise stated, assignments are due by 11:59 p.m. Central Time on the date listed. Major assignments are generally due on Mondays. When a Monday due date falls on an official College holiday or campus closure, the due date will move to the next business day.

Schedule Notes

The course begins Tuesday, September 1, 2026. Because Monday, September 7 is the Labor Day holiday, the first major assignment is due Tuesday, September 8.

Chapters 10 and 11 are combined with Chapter 9 rather than assigned a separate instructional week. Chapter 9 remains the primary focus, with Chapters 10 and 11 providing supplemental coverage of payroll computations, records, taxes, deposits, and reports.

This structure preserves exposure to the payroll content while maintaining a manageable semester schedule and allowing Chapters 1 through 6 to retain their own instructional weeks.

Schedule Disclaimer

This schedule is tentative and is intended to provide students with a clear roadmap for the semester. The instructor may adjust topics, assignments, assessments, or due dates when necessary to support student learning, accommodate College calendar changes, or address unforeseen circumstances.

Any changes will be communicated in writing through Blackboard. Students should regularly review Blackboard and McGraw-Hill Connect for the most current assignment instructions and due dates.

Final Exam Date

Your final exam is due no later than 12/10/2026. No extensions or make-ups will be approved after this date. 

Final Exam Requirement: Students must attempt the final exam in order to be eligible to pass the course. Failure to attempt the final exam will result in a failing course grade, regardless of the student’s overall course average.

Grading Scale

Final course grades will be awarded using the chart provided below. 

Determination of Final Grade

Your grade will be determined by the following course requirements:

• Smartbook Assignments: Interactive reading assignments for each chapter are located in McGraw Hill and are intended to help you recall the concepts you learned in each chapter.
• Homework Assignments: Assignments for each chapter are located in McGraw Hill and are intended to help you apply the concepts you learned in each chapter. Late submissions up to one week are allowed until the final deadline listed in the schedule below.
• Tests/Assessments: Tests/Assessments exam will cover selected chapters. The Tests/Assessments will be available over multiple days and will consist of one or two parts. Part 1 will have multiple choice, true-false style questions and part 3 will include problems that may require analysis and working out electronically. You may use your textbook, notes or past assignments, but you may not work with other students. Tests/Assessments may be timed or untimed and must be submitted by the due date. Students are expected to adhere to the College’s Academic Integrity and Dishonesty Policy.
• Final Exam: The final exam will cover all chapters. The exam will be available over multiple days and will consist of two parts. Part 1 will have multiple choice, true-false style questions and part 3 will include problems that may require. You may use your textbook, notes or past assignments, but you may not work with other students. Exams are timed and must be submitted by the due date. Students are expected to adhere to the College’s Academic Integrity and Dishonesty Policy.
• Class Activities: Weekly class activities will include discussions and assignment submissions.
• Please note that engaging in discussions and occasionally debating different class topics is welcome and an important part of your learning. However, disagreements should be expressed with respect. Comments that are offensive or disrespectful to other students will not be tolerated and will receive a grade of zero. Due to the nature of the assignment, late submissions are not accepted for discussions.

Homework, Assignments, and Quizzes

All course assignments, homework, quizzes, assessments, tests, and examinations will be completed through Blackboard and/or McGraw-Hill Connect unless otherwise indicated by the instructor.

Due dates and availability dates are provided in the course schedule, Blackboard, and/or McGraw-Hill Connect. Students are responsible for reviewing these dates and planning sufficient time to complete and submit all required work before the deadline.

This course is not self-paced. Students should not wait until immediately before a deadline to begin an assignment or assessment. Technology problems occurring shortly before a deadline do not automatically extend the due date.

Unless otherwise stated, assignments are due by 11:59 p.m. Central Time on the published due date.

Assessments, Tests, and Final Examination

Quizzes, assessments, tests, and the final examination may be completed at home when online proctoring is authorized, through an approved campus testing location, or with the instructor by appointment when permitted.

The course schedule and assessment instructions will identify:

• the date the assessment opens;
• the date and time the assessment closes;
• the time limit, when applicable;
• whether proctoring is required;
• materials or resources that are permitted;
• technology requirements; and
• any additional assessment-specific instructions.

Once a timed examination is started, students are expected to complete it during that testing session unless a documented technical problem, approved accommodation, emergency, or other circumstance recognized by the College requires otherwise.

Students must submit an assessment before its published closing time. Unless an extension has been approved, quizzes, tests, and examinations cannot be started or submitted after the closing date and time.

Online Proctoring

Certain quizzes, homework assignments, assessments, tests, and/or the final examination may require proctoring. Assessments requiring proctoring will be clearly identified in Blackboard, McGraw-Hill Connect, the course schedule, or the assessment instructions before the assessment opens.

A proctored assessment is supervised through an approved proctoring system, testing center, school district testing location, or authorized individual to help verify student identity and maintain the academic integrity of the assessment.

When online proctoring is required, students must follow the testing requirements provided for that assessment.

Proctoring Environment

Unless an approved accommodation or assessment instruction provides otherwise:

• The student must be alone in the testing area.
• Cell phones, headphones, earbuds, smartwatches, smart glasses, and other unauthorized electronic devices may not be used or accessible during the assessment.
• Prescription eyeglasses are permitted. Students may be asked to briefly show eyeglasses to the camera as part of the testing-area verification process.
• Talking, communicating with another person, or receiving assistance during the assessment is prohibited.
• Only materials specifically authorized for the assessment may be present in the testing area.
• Students must remain visible in the required testing area throughout the assessment.

When a whiteboard is permitted, the student may use:

1. one clean whiteboard;
2. up to two dry-erase markers; and
3. one eraser or paper towel.

The whiteboard must be shown to the camera before the examination begins and shown erased before the examination session ends or the assessment is submitted.

When calculators are permitted, students may use the calculator available within McGraw-Hill Connect or another calculator specifically authorized by the instructor.

Identification

Students completing a remotely proctored assessment may be required to display an acceptable photo identification card to the camera before beginning the assessment. Acceptable identification may include an LSCPA student ID, high school student ID for dual-credit students, driver's license, or another form of identification approved by the instructor or College.

Identification information should only be displayed as required for identity verification and should not otherwise be shared within the course.

Camera Requirements

Some remotely proctored assessments may require an external or desk-positioned camera capable of displaying the student's testing area and workspace. When an external camera is required, that requirement will be communicated before the proctored assessment.

Students who do not have access to the required equipment should contact the instructor before the assessment opens to discuss an approved alternative testing arrangement. Depending on availability, alternatives may include an LSCPA testing location, an approved school-district testing location for dual-credit students, or proctoring by the instructor.

Students who require disability-related accommodations should follow LSCPA's established accommodation process. Approved accommodations supersede conflicting course-level testing procedures when applicable.

Proctoring Compliance

Students are responsible for reviewing and following the proctoring instructions before beginning an assessment.

A suspected violation of a proctoring requirement does not automatically establish academic dishonesty. The instructor may review the available information, including the proctoring recording when applicable, and address suspected violations in accordance with LSCPA academic-integrity procedures.

Failure to follow required testing procedures may result in an assessment being invalidated or other academic consequences when the circumstances support such action and consistent with College policy.

Submission Requirement

Students must press the appropriate Submit button in Blackboard or McGraw-Hill Connect before the assignment or assessment deadline.

Beginning an assignment does not constitute submission.

An assignment remaining open or saved in the system after the deadline may be recorded as incomplete or missing. Students are responsible for confirming that their work has been successfully submitted.

Students are strongly encouraged to retain the submission confirmation or other electronic evidence showing successful submission when available.

Technology Problems

Students experiencing a Blackboard or McGraw-Hill Connect problem should document the issue and seek technical support as soon as possible.

For Blackboard technical assistance, contact Lamar State College Port Arthur technical support at 409-984-6150.

For McGraw-Hill Connect technical assistance, contact McGraw-Hill Customer Support at 800-331-5094.

When reporting a technical problem affecting an assignment or examination, students should retain the support ticket number, screenshot, error message, or other documentation when available and notify the instructor promptly.

Reporting a technology problem does not automatically extend a deadline, but documented system or technology failures will be evaluated based on the circumstances and applicable College policy.

Announcements and Course Communication

Blackboard is an official communication location for this course. Students are responsible for regularly reviewing Blackboard announcements, course messages, and their LSCPA student email.

Students should check Blackboard and LSCPA email each day that they are participating in the course and before beginning major assignments or assessments because clarifications, reminders, and course updates may be posted there.

Dual-credit students are responsible for monitoring college communications even when their high school uses a separate learning management system or communication platform.

Late Work Policy

Assignments, quizzes, assessments, tests, and other required coursework must be submitted by the published deadline.

Unless an extension has been approved by the instructor, late work is not accepted.

Work successfully submitted by 11:59 p.m. Central Time on the published due date is considered on time unless a different deadline is specifically stated.

Communication is important. Students who encounter a serious and unexpected circumstance that may prevent timely completion of coursework should contact the instructor as soon as reasonably possible.

Examples of circumstances that may warrant consideration include:

• College or school-district closures;
• severe weather or emergency closures;
• serious accidents;
• significant unexpected illness or medical emergencies;
• documented technology or system outages; or
• other serious and unexpected circumstances beyond the student's reasonable control.

Normally, events that can reasonably be anticipated or scheduled around course deadlines do not qualify for an extension. Examples may include vacations, routine appointments, employment schedules, social events, conferences, and other planned activities.

Nothing in this policy overrides an approved disability accommodation, applicable College policy, military obligation, religious accommodation, or other circumstance protected or governed by institutional policy or law.

Approved Makeup Work and Extensions

Students should request an extension before the deadline whenever circumstances reasonably permit.

An extension is not effective until approved by the instructor.

When an extension or makeup opportunity is approved, the instructor will communicate the revised deadline and any applicable conditions. Any grade adjustment associated with late or makeup work will be applied consistently with the circumstances, course policy, and applicable College requirements.

Academic Integrity

Students are expected to complete their own academic work and comply with Lamar State College Port Arthur's academic-integrity requirements.

Academic dishonesty may include cheating, plagiarism, unauthorized collaboration, obtaining or providing unauthorized assistance, using prohibited materials or technology during an assessment, submitting work completed by another person, or other conduct prohibited by College policy.

The instructor may use plagiarism/originality tools, proctoring information, assessment data, submitted work, or other appropriate information when reviewing potential academic-integrity concerns.

A similarity score, automated detection result, or proctoring flag alone does not necessarily establish academic dishonesty. The instructor will review the relevant evidence and circumstances.

Suspected academic dishonesty will be handled according to LSCPA procedures. Academic consequences may include a failing grade on the assignment or examination and, when authorized under College policy, a failing grade for the course. Cases will be reported through the appropriate College process when required.

Students accused of academic dishonesty retain the rights and procedures provided under LSCPA policy, including applicable notice and appeal rights.

Providing coursework, examination information, answers, or other unauthorized assistance to another student may also constitute academic dishonesty.

Artificial Intelligence

Artificial intelligence tools can support learning when used appropriately. Unless an individual assignment states otherwise, limited use of generative AI is permitted as a supplementary learning resource in this course.

Permitted Uses

Students may use AI tools to assist with activities such as:

• brainstorming possible ideas;
• developing preliminary outlines;
• generating study questions;
• explaining concepts for additional practice;
• improving grammar or readability of student-written work;
• receiving feedback on organization or writing; and
• creating content when an assignment specifically authorizes AI use.

Permitted AI use does not replace the student's responsibility to understand the material, verify information, complete the intellectual work required by the assignment, and submit work that accurately represents the student's own knowledge and abilities.

Prohibited Uses

Unless specifically authorized for an assignment, students may not:

• submit AI-generated text as though it were independently written by the student;
• have AI complete an assignment, quiz, examination, discussion, calculation, analysis, or other assessed work for the student;
• use AI during a quiz, test, or examination when outside resources are prohibited;
• use AI to fabricate sources, quotations, citations, data, calculations, or research;
• use AI to circumvent the learning objectives of an assignment; or
• represent AI-generated analysis or conclusions as the student's independent analysis.

The distinction is between using AI to support the student's learning process and using AI to perform the assessed learning task in place of the student.

Disclosure of AI Use

When AI is used in completing an assignment, students must disclose its use when required by the assignment instructions. A disclosure may include the AI tool used, the purpose for which it was used, relevant prompts, and a brief explanation of how the student evaluated or modified the output.

Students remain responsible for the accuracy, originality, citations, calculations, and content of anything they submit, regardless of whether AI assisted in the process.

Unauthorized AI use may be addressed under the College's academic-integrity procedures.

Extra Credit

Extra-credit opportunities are not guaranteed.

At the instructor's discretion, extra-credit opportunities may be made available to the class. When offered, eligibility requirements, instructions, point values, and deadlines will be clearly communicated.

Individual extra-credit assignments will not ordinarily be created solely to raise one student's grade unless required by an approved accommodation or other applicable institutional requirement.

Grades and Grade Discussions

Student grades are confidential and will not be discussed with unauthorized individuals.

For privacy and identity-verification purposes, detailed grade discussions will not ordinarily be conducted by telephone.

Students who have questions about a grade should contact the instructor through an approved College communication method. Grade conferences may be conducted through an approved virtual meeting platform, in person by appointment, or through another College-approved method.

Dual-credit students should remember that they are enrolled in a college course. Questions concerning individual grades should normally be communicated directly between the student and instructor in accordance with applicable LSCPA and dual-credit requirements.

Course Schedule and Syllabus Changes

The instructor intends to follow the syllabus and published course schedule throughout the semester. Occasionally, circumstances such as weather closures, institutional schedule changes, technology disruptions, instructional needs, or corrections to course materials may require adjustments.

When a substantive course requirement, schedule, assessment date, or deadline changes, the instructor will communicate the change in writing through Blackboard and/or LSCPA email.

Changes will be made in a manner intended to preserve the course learning outcomes and provide students reasonable notice.

Students will not be penalized for failing to meet a requirement before a newly announced or revised deadline has been reasonably communicated.

Students are responsible for regularly reviewing Blackboard announcements, LSCPA email, and the current course schedule for updates.

Using a planner, electronic calendar, or reminder system is strongly encouraged.

Accessibility and Accommodation

Students who require disability-related accommodations should use Lamar State College Port Arthur's established process for requesting accommodations.

Students with approved accommodations should provide or arrange appropriate documentation according to College procedures. Approved accommodations will be implemented for course activities and proctored assessments as applicable.

Students who encounter accessibility barriers involving Blackboard, McGraw-Hill Connect, instructional materials, assessments, or other course technologies should notify the instructor and the appropriate College support office as soon as possible.

Student Responsibility

Students are responsible for:

• reviewing the syllabus and course schedule;
• monitoring Blackboard and LSCPA email;
• understanding assignment and assessment instructions;
• maintaining access to required course technology;
• seeking technical assistance when needed;
• arranging alternative proctoring before an assessment deadline when necessary;
• completing coursework by published deadlines;
• communicating with the instructor when significant problems arise; and
• complying with LSCPA academic, technology, accessibility, and student-conduct policies.

Students should ask questions whenever a course requirement, assignment instruction, technology requirement, or assessment procedure is unclear.

Regular attendance and active participation are essential to student success in this course. Because this course may serve both dual-credit and traditional college students, all students are held to the same college-level academic expectations, attendance requirements, assignment deadlines, and participation standards unless an approved accommodation or institutional policy provides otherwise.

Failure to participate for an extended period may result in academic consequences consistent with college policy. Students should not assume that failure to attend or participate will automatically result in withdrawal from the course. Unless officially withdrawn through the appropriate institutional process, students remain responsible for the course and may receive the grade earned based on completed coursework.

DUAL- CREDIT STUDENTS:

Dual-credit students are expected to follow the college attendance policy in addition to any attendance or reporting requirements established by their high school or school district. High school activities, transportation issues, testing schedules, extracurricular activities, or changes to the high school calendar do not automatically excuse students from college coursework or deadlines. Students should communicate anticipated conflicts with the instructor as early as possible.

Students who experience circumstances that may interfere with attendance or participation should contact the instructor promptly. When appropriate, students should also contact the appropriate college office regarding accommodations, documented emergencies, military obligations, religious observances, or other circumstances covered by institutional policy.

Department Chair:

Cristina Lawson 

Business & Industrial Technology Department Chair 

Lawsonac@lamarpa.edu

(409)984-6381

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.