ACCT 1200 - Principles of Accounting, Part II

Institution:

Louisiana State University Eunice

Subject:

Description:

CAMPUS NAME AND ADDRESS: (To be completed by the Louisiana Technical College Campus) CIP CODE: 520302 CREDIT HOURS (Lecture/Lab/Total): 1/2/3 CONTACT HOURS (Total): 75 CLASS LOCATION: ( To be completed by the Louisiana Technical College Campus) INSTRUCTOR INFORMATION: ( To be completed by the Louisiana Technical College Campus) COURSE DESCRIPTION: Fundamental accounting principles relating to sales and receipts, purchases and payments, cash, and payroll; accrual accounting for a merchandising business including the periodic summary, adjustments, and end-of-period closing procedures. PREREQUISITES: ACCT 1100 COURSE OBJECTIVES: 1. Demonstrate a working knowledge of course terminology Understand and perform the steps involved in the accounting cycle Journalize transactions. Post to ledger accounts. 3. Prepare a trial balance. 4. Complete end-of-period worksheet. 5. Prepare financial statements. 6. Complete a periodic summary. Complete a practice set with or without the use of a computer. Demonstrate knowledge of simple payroll procedures. (Optional placement - Acct. 1100 or 1200) 9. Calculate employee earnings and deductions. Journalize and post employee earnings and deductions. Calculate employer payroll taxes expense. Journalize and post employer payroll taxes expense. TEXTBOOKS AND OTHER MATERIALS: ATTENDANCE POLICY: Students must be officially enrolled in any course that they attend. It is expected that students will attend scheduled classes regularly and on time. If an absence occurs, it is the responsibility of the student to make up all missed work. Students, who stop attending a course and do not officially withdraw, will receive grades of 0 for all work missed and will result in a punitive final grade. This policy shall be superceded by any more stringent attendance policy required by a regulatory or licensing body having jurisdiction over program requirements. Attendance will be tracked and maintained for various reporting purposes. EVALUATION AND GRADING: (To be completed by the Louisiana Technical College Campus.) ACADEMIC HONESTY: Plagiarism, cheating, and other forms of academic dishonesty are prohibited. In addition to other possible disciplinary sanctions, which may be imposed through the regular institutional procedures as a result of academic misconduct, your instructor will assign a 0 for the exercise or examination that evidences academic misconduct for the first offense and assign an "F" for the course for repeated offenses.STUDENTS WITH DISABILITIES: The Louisiana Technical College complies with Section 504 and the Americans with Disabilities Act. Students with disabilities who seek accommodations must make their requests known by contacting the Disabilities Coordinator at the beginning of each semester. If a disability is identified later in the semester, a non-retroactive accommodation plan will be developed. COURSE SCHEDULE: (To be completed by the Louisiana Technical College Campus.)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.lsue.edu

Phone Number:

(337) 457-7311

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

The Course Profile information is provided and updated by third parties including the respective institutions. While the institutions are able to update their information at any time, the information is not independently validated, and no party associated with this website can accept responsibility for its accuracy.