House Bill 2504

Spring 2011 Course Syllabus

ACNT-1329-01 (Payroll-Bus Tax Acctng)

Faculty Information
SemesterSpring 2011
InstructorGuillot, Sheila Kaye Rhoden
Phone(409) 984-6381
Business and Technology
Chair:Michael Trahan
Telephone:(409) 984-6378
Hours:MW: 8-9 a..m. & 1:15-2 p.m.; F: 8-12 p.m.; TR: 12:15-1:30 p.m.
Building:Student Center (PAMP)
Room #:408
Course Information
Course ID #10348
Course Subject-Number-SectionACNT-1329-01
Course TitlePayroll-Bus Tax Acctng
Course Description Study of payroll procedures, taxing entities and reporting requirements of local, state and federal taxing authorities in a manual and computerized environment.
Course Prerequisites None.
Required Textbooks (1) Payroll Accounting 2011, by Bieg, Cengage Publishing, ISBN #9781111531058; (2) WebTutor Toolbox for WebCT Printed Access Card, by Ungar, Cengage Publishing, ISBN #978-0-534-27488-7; (3) 1 to 2 GB flash drive.
Learning Objectives Calculate employee payroll, employer related taxes and prepare related tax forms; and maintain payroll records required under current laws.
Major Assignments Date: January 18-21

General Info: None

Lecture: Introduction to class; go over course syllabus

Assignments: Purchase textbook and Webtutor access code


Date: January 24-28

General Info: Students may begin applying for spring graduation.

Lecture:        Chapter 1        

Assignments: Complete End-of-Chapter Exercises

Date: January 31–February 4

General Info: None

Lecture: Chapter 2

Assignments: Give Chapter 1 Quiz; Complete End-of-chapter exercises

Date: February 7-11

General Info: None

Lecture:         No lecture

Assignments: Chapter 2 Practical Problems A and B; Payroll problem (p. 2-45)

Date: February 14-18

General Info: None

Lecture:         Chapter 3        

Assignments: Give Chapter 2 quiz; End-of-Chapter Questions

Date: February 21-25        

General Info: None

Lecture: No lecture        

Assignments: Give Chapter 3 Quiz; Chapter 3 Practical Problems A and B; Payroll problem (p. 3-65)

Date: February 28-March 4

General Info: February 28—Last day to drop or withdraw and still receive a Q/W

Lecture: No lecture

Assignments: Exam 1 (Chapters 1-3)

Date: March 7-11

General Info: Spring Break

Lecture: Spring Break—students may/may not work this week.

Assignments: No assignment


Date: March 14-18

General Info: None.

Lecture:         Chapter 4

Assignments: Chapter 4 End-of-Chapter Exercises

Date: March 21-25

General Info: None

Lecture:         No lecture        

Assignments: Chapter 4 Practical Problems A and B; continuing payroll problem (p. 4-69)

Date: March 28-April 1

General Info: None

Lecture:         Chapter 5

Assignment: Chapter 5 End-of-Chapter Exercises

Date: April 4-8

General Info: April 6—last day to drop or withdraw from the semester

Lecture: No lecture        

Assignments: Chapter 5 Practical Problems A and B; continuing payroll problem (p. 5-55)

Date: April 11-15

General Info: April 14—last day to apply for spring semester

Lecture: Chapter 6        

Assignments: Chapter 6 End-of-Chapter Exercises

Date: April 18-22

General Info: April 22 (Friday)—Good Friday—No Classes

Lecture: No lecture

Assignments: Chapter 6 Practical Problems A and B; continuing payroll problem (p. 6-82)

Date: April 25-29

General Info: None

Lecture: No lecture

Assignments: Exam 2 (Chapters 4-6)

Date: May 2-6

General Info: None

Lecture: No lecture        

Assignments: Chapter 7 Payroll Project

Date: May 9-11

General Info: None

Lecture: No lecture

Assignments: Chapter 7 Payroll Project

Date: May 12

General Info: None

Lecture: None

Assignments: Final Exam on Thursday, May 12, from 8 to 10:30 a.m.

Date: May 20

General Info: None

Lecture: None

Assignment: Commencement Exercises, Parker Center, 6:30 p.m.


•        If you miss an exam, your lowest test grade will count twice. If you miss more than one exam, those exams will be given a grade of zero.

•        The comprehensive final exam is mandatory. All students must take the exam on the scheduled date and time, and failure to do so will result in a “0” for the final exam.

•        Every student MUST have a copy of the required textbooks by the second week of class. The student will still be responsible for any assignments given. Failure to have a text may result in being dropped from the class.

•        Student IDs are required on the first exam. IDs must be visible on your desk before the exam is administered—no ID, no exam.


•        Poor attendance is a leading reason for termination from a job in all areas of employment. With this factor in mind, the instructor monitors student attendance daily. In addition, attendance on a regular basis is necessary for proper skill development.

•        If you are not in class when the instructor takes attendance, you are considered absent.

•        The instructor reserves the right to drop any student missing more than two weeks of class (6 MWF classes, 4 TR classes).

•        Instructor will accept late work with a 30-point penalty. The late work must be turned in the next class meeting or will not be graded.

•        Quizzes may be given at the beginning of the class period. Students coming in to class late will not be allowed to take the quiz. A grade of zero will be recorded for the quiz.

•        You are responsible for completing all assigned homework and for being prepared for each class meeting. This applies even if you were absent for the previous class meeting.

Determination of Final Grade Exams - 60%

Final - 20%

Project - 10%

Assignments - 10%

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

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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