Summer I 2026
Introduction to Accounting I
Approved by: CV 05/27/2026 Intro to Accounting (ACNT 1303_2A3_202660) CREDIT 3 Semester Credit Hours (3 hours lecture, 0 hours lab) MODE OF INSTRUCTION Online PREREQUISITE/CO-REQUISITE: None COURSE DESCRIPTION A study of analyzing, classifying, and recording business transactions in a manual and computerized environment. Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll. COURSE OBJECTIVES Upon completion of this course, the student will be able to • Define accounting terminology • Analyze and record business transactions in a manual and computerized environment • Complete the accounting cycle • Prepare financial statements • Apply accounting concepts related to cash and payroll • Prepare bank reconciliations • Correct accounting errors INSTRUCTOR CONTACT INFORMATION Instructor: Cindy Victorian Email: cmvictorian@lit.edu Office Phone: (409) 247-5009 Office Location: TA4-103C Office Hours: By Appointment Only REQUIRED TEXTBOOK AND MATERIALS College Accounting, by Heintz/Parry 23rd Edition, ISBN 9781337913379 and Blackboard 9.1 Access PROFESSIONAL COMMUNICATION Students can contact the instructor via email at cmvictorian@lit.edu, or phone 409-247-5009. Students must use appropriate e-mail etiquette when corresponding with the instructor. This Approved by: CV 05/27/2026 involves writing emails in a "letter" format as opposed to "text chat" format. The instructor will respond to e-mail and voicemail communication within 48 hours Monday through Friday. Voicemail messages should be clearly spoken identifying the student’s name, course, and any return phone number. PARTICIPATION POLICY Attendance will be taken online. The student is required to log into Blackboard at least three times a week. If a student does not log into Blackboard, that student is still responsible for all work and/or discussion missed. It is the student’s responsibility to determine what it is he or she missed, not the instructors. The instructor will not take additional time outside of class to inform a student of what occurred during the time they were not logged into Blackboard. The best source of missed material or assignments is a classmate. Inform a student of what occurred during the time they were not logged into Blackboard. The best source of missed material or assignments is a classmate. ATTENDANCE POLICY Attendance will be taken online. The student is required to log into Blackboard at least three times a week. If a student does not log into Blackboard, that student is still responsible for all work and/or discussion missed. It is the student’s responsibility to determine what it is he or she missed, not the instructors. The instructor will not take additional time outside of class to inform a student of what occurred during the time they were not logged into Blackboard. The best source of missed material or assignments is a classmate. DROP POLICY If you wish to drop a course, you are responsible for initiating and completing the drop process. If you stop coming to class and fail to drop the course, you will earn an “F” in the course. COURSE CALENDAR DATE TOPIC READINGS (Due on this Date) ASSIGNMENTS (Due on this Date) 06/01/2026 (WK1) Course Introduction NA NA 06/01/2026 (WK 1) Chapter 1: Introduction to Accounting 06/21/2026 06/21/2026 06/08/2026 (WK 2) Chapter 2: Analyzing Transactions: The Accounting Equation 06/21/2026 06/21/2026 06/15/2026 (WK 3) Exam 1: Chapters 1-2 06/21/2026 06/21/2026 06/22/2026 (WK 4) Chapter 3: The Double Entry Framework 07/12/2026 07/12/2026 Approved by: CV 05/27/2026 06/29/2026 (WK 5) Chapter 4: Journalizing and Posting Transactions 07/12/2026 07/12/2026 07/06/2026 (WK 6) Exam 2: Chapters 3-4 07/12/2026 07/12/2026 07/13/2026 (WK 7) Chapter 5: Adjusting Entries and the Worksheet 08/02/2026 08/02/2026 07/20/2026 (WK 8) Exam 3: Chapter 5 08/02/2026 08/02/2026 07/27/2026 (WK 9) Chapter 6: Financial Statements and the Closing Process 5: Adjusting Entries and the Worksheet 08/14/2026 08/14/2026 08/03/2026 (WK 10) Chapter 7: Accounting for Cash 08/14/2026 08/14/2026 08/10/2026 (WK 11) Review 08/14/2026 08/14/2026 08/04/2025 Final Exam: Chapters 6-7 08/14/2026 08/14/2026 08/14/2026 End of Semester 08/14/2026 08/14/2026 COURSE EVALUATION Final grades will be calculated according to the following criteria: • Four Exams 60% • Quizzes 20% • Homework 20% GRADE SCALE TECHNICAL REQUIREMENTS For the latest technical requirements, including hardware, compatible browsers, operating systems, etc., review the Minimum Computer and Equipment Requirements on the LIT Online Experience page. A functional broadband internet connection, such as DSL, cable, or Wi-Fi is necessary to maximize the use of online technology and resources. DISABILITIES STATEMENT The Americans with Disabilities Act of 1990 and Section 504 of the Rehabilitation Act of 1973 • 90-100 A • 80-89 B • 70-79 C • 60-69 D • 0-59 F Approved by: CV 05/27/2026 are federal anti-discrimination statutes that provide comprehensive civil rights for persons with disabilities. LIT provides reasonable accommodations as defined in the Rehabilitation Act of 1973, Section 504 and the Americans with Disabilities Act of 1990, to students with a diagnosed disability. The Special Populations Office is located in the Eagles’ Nest Room 129 and helps foster a supportive and inclusive educational environment by maintaining partnerships with faculty and staff, as well as promoting awareness among all members of the Lamar Institute of Technology community. If you believe you have a disability requiring an accommodation, please contact the Special Populations Coordinator at (409)-951-5708 or email specialpopulations@lit.edu. You may also visit the online resource at Special Populations - Lamar Institute of Technology (lit.edu). STUDENT CODE OF CONDUCT STATEMENT It is the responsibility of all registered Lamar Institute of Technology students to access, read, understand and abide by all published policies, regulations, and procedures listed in the LIT Catalog and Student Handbook. The LIT Catalog and Student Handbook may be accessed at www.lit.edu. Please note that the online version of the LIT Catalog and Student Handbook supersedes all other versions of the same document. ARTIFICIAL INTELLIGENCE STATEMENT Lamar Institute of Technology (LIT) recognizes the recent advances in Artificial Intelligence (AI), such as ChatGPT, have changed the landscape of many career disciplines and will impact many students in and out of the classroom. To prepare students for their selected careers, LIT desires to guide students in the ethical use of these technologies and incorporate AI into classroom instruction and assignments appropriately. Appropriate use of these technologies is at the discretion of the instructor. Students are reminded that all submitted work must be their own original work unless otherwise specified. Students should contact their instructor with any questions as to the acceptable use of AI/ChatGPT in their courses STARFISH LIT utilizes an early alert system called Starfish. Throughout the semester, you may receive emails from Starfish regarding your course grades, attendance, or academic performance. Faculty members record student attendance, raise flags and kudos to express concern or give praise, and you can make an appointment with faculty and staff all through the Starfish home page. You can also login to Blackboard or MyLIT and click on the Starfish link to view academic alerts and detailed information. It is the responsibility of the student to pay attention to these emails and information in Starfish and consider taking the recommended actions. Starfish is used to help you be a successful student at LIT. ADDITIONAL COURSE POLICIES/INFORMATION • Assignments Policy: All homework and quizzes should be completed and submitted in Blackboard by the date assigned by the instructor. Please refer to the course syllabi and Assignment Due Date link in blackboard for Assignment due dates and times. Late assignments will not be accepted. Please use the link provided under the Reading Assignments, Homework and Quizzes folders in Blackboard to complete your Assignments. Do not log directly into the Cengage Website to complete your Approved by: CV 05/27/2026 assignments. Students that turn in an assignment late will receive a grade of ‘0’. If you are absent when an assignment is due, you will receive a zero. Any missed assignments and/or quizzes will not be given the opportunity to be made-up. • Exam Policy: Makeup exams will not be given. Missed exams will result in a grade of ‘0’. All exams will be administered on the regular scheduled test dates. All exams will be administered thru blackboard. Under no circumstances will an absence, for any reason, excuse the students from completing all exams assigned in the course. Exams usually include multiple choice, problems, and True/False questions. Some exams may consist of completing a problem at the end of the chapter and you will be given one and a half hour (90 minutes) to take your exam. • All Exams will be administered in Black Board under the Exams link. Please refer to the course syllabi and Exam Due Date link in blackboard for Exam dates and times. All Exams will be available for approximately one week, beginning on a Monday at 12:00 am and ending the following Sunday at 11:59pm. • The instructor will respond to e-mail and voice mail communication within 48 hours Monday through Friday. Assignment grades will be published within 2 weeks of the assignment due date. • E-Mail/Voice Mail Etiquette: Students must use appropriate e-mail etiquette when corresponding with instructor; for example, complete sentences and a full subject line with your name/course name. Please allow the instructor Forty-eight (48) hours to respond to your emails. Voice mail messages should be clearly spoken identifying student’s name, course, and any return phone number.