House Bill 2504

Spring 2011 Course Syllabus

ACCT-2302-01 (Prin Accounting II)

Faculty Information
SemesterSpring 2011
InstructorCarlin, Ronald Mason
Phone(409) 984-6383
E-mailcarlinrm@lamarpa.edu
Department
Business and Technology
Chair:Glenda Dupuis
Telephone:(409) 984-6316
E-mail:dupuisgm@lamarpa.edu
Office
Hours:N/A
Building:Bookstore & Faculty Offices (PAFO)
Room #:115
Course Information
Course ID #10089
Course Subject-Number-SectionACCT-2302-01
Course TitlePrin Accounting II
Course Description A continuation of ACCT 2301 with additional financial accounting and concepts, procedures and uses of managerial accounting. First, a review and elaboration of accounting principles and specialized accounting topics. Second, cost and managerial accounting with basic cost systems, budgeting and special analysis for management.

Course Prerequisites Prerequisite: ACCT 2301 with grade of C.
Required Textbooks PRINCIPLES OF ACCOUNTING BY NEEDLES, POWERS, MILLS, ANDERSON-TENTH EDITION
Learning Objectives COURSE OBJECTIVES: This class will expand on accounting principles learned in Acct 2301. Accounting statements, such as, Corporate Income Statement, Statement of Stockholder’ Equity and Statement of Cash Flows will be studied. Introduction to cost accounting, including study of cost behavior, cost-volume-profit analysis, and budgeting will finalize course.

GOAL: To enable students to feel comfortable with preparing and using financial statements and to understand financial information and related nonfinancial information which should become useful in making and sharing critical business decisions.

COURSE ORGANIZATION: Lectures will be followed with work to be performed outside the classroom. Discussions during each class meeting will involve student participation to a great extent and all students are encouraged to participate.

Major Assignments Homework will only be accepted at the BEGINNING of the class on the due date. Any homework not turned in as noted will result in a “0” grade. For any missed exam, a grade of “0” will be given. THERE WILL BE NO MAKEUP GRADES GIVEN FOR HOMEWORK OR EXAMS.

EXAM FORMAT: Each exam will consist of varied multiple choice, essay questions and problems.

CLASS POLICIES: A. Students are not allowed to bring food, drink or children into the classroom.

                B. Beepers & telephones MUST be in silent or vibrate mode.

                C. Cell phones used as personal hand held calculators

ARE NOT PERMITTED ON EXAMS.

D. Handheld calculators are permitted on exams.

E. Personal Digital Assistants(PDA’s), also know as Palm Pilots ARE NOT PERMITTED ON EXAMS.

SCHOLASTIC DISHONESTY: CHEATING ON EXAMS WILL NOT BE TOLERATED AND ANY STUDENT PARTICIPATING WILL BE DISCIPLINED INCLUDING COURSE FAILURE.

Discussion Topics DISABILITIES: The American with Disabilities Act (ADA) is a federal anti-discrimination statue 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 accommodations, please contact Special Populations, Room 210d, in the Madison Monroe Building, 984-6241.

IMPORTANT DATES:

        HOLIDAYS: MARCH 7-11, Spring Break

                        APRIL 22, Easter Holiday

        DROP DAYS:

FEBRUARY 28: Last day to drop or withdraw and still receive a Q/W even if failing the course.

                APRIL 6: Last day to drop or withdraw for the semester.

        

        COMMENCEMENT: MAY 20, 6:30PM

THE FOLLOWING IS OFFERED AS A SUPPLEMENT TO THE FORMAL SYLLABUS PRESENTED ABOVE                                 

CLASS PARTICULARS:

1. I encourage you to call me in Groves at 962-4122 for any questions. If I am not at home, leave a message and I WILL CALL YOU BACK.

2. We will complete many chapters, but QUALITY NOT QUANTITY will be my goal.

3. I will follow the text for the most part, except for a few additional items.

4. I will review the covered material the period before each exam.

5. My intention is not to have an exam cover more than 4 chapters. However, there may be more or less on particular exams.

Attendance Policy None
Determination of Final Grade GRADING: There will be numerous assignments to be prepared out of class for grading credits. Three semester exams and a final will be given. I will drop the lowest homework. In addition, I will drop the lowest grade from the first THREE(3) semester exams. All students are required to sit for the final exam. The remaining homework grades will be averaged and combined with the highest TWO(2) semester exams and the final exam grade to determine the final semester grade.         Homework                        25%

        Highest two semester exams        50% (25% each)

        Final Exam                        25%

         100%

Final Exam Date May 12, 2011 - 8:00 AM
Campus Policies
Lamar State College - Port Arthur

Mission Statement

Lamar State College-Port Arthur is an open-access, comprehensive public two-year college offering quality instruction leading to associate degrees and a variety of certificates. The college, a member of The Texas State University System, has provided affordable, quality educational opportunities to residents of the Southeast Texas area since 1909.Lamar State College-Port Arthur embraces the premise that education is an ongoing process that enhances career potential, broadens intellectual horizons, and enriches life. The faculty, staff, and administration share a commitment to a mission characterized by student learning, diversity, and community service. The foundations for student success include compensatory education programs designed to fulfill our commitment to accommodate students with diverse goals and backgrounds, technical education programs that provide for the acquisition of the skills and demeanor necessary for initial and continued employment, and a core curriculum that develops the values and concepts that allow the student to make a meaningful contribution in the workplace or community. Student achievement is measured by the completion of courses and programs of study, successful performance following transfer to a baccalaureate program, and the attainment of individual goals.

Lamar State College-Port Arthur operates in the belief that all individuals should be:

* Treated with dignity and respect;

* Afforded equal opportunity to acquire a complete educational experience;

* Given an opportunity to discover and develop their special aptitudes and insights;

* Provided and opportunity to equip themselves for a fulfilling life and responsible citizenship in a world characterized by change.

 College Grading Scale

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

(Some specialized programs may have different grading scales)

 

 Academic Dishonesty

Academic dishonesty in any form will not be tolerated.  Please consult the student handbook for consequences of academic dishonesty.  These policies will be strictly enforced.

 

 Facility  Policies

        No food, drinks, or tobacco products are allowed in the classroom.

        Only students enrolled in the course are allowed in the classroom.

        Cell phones and/or pagers are allowed ONLY on vibrate mode. Leaving the classroom to answer a page or phone call may constitute an absence or a tardy.

 

 Special Considerations

         The American 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 Special Populations Coordinator, Room 231, in the Madison Monroe Building. The phone number is (409) 984-6251.

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