Lamar State College Port Arthur 2016-17 Catalog | Page 95

Lamar State College Port Arthur
2016-2017 Catalog

Course Descriptions
Academic Courses

(ACCT) Accounting

ACCT 2301 Principles of Financial Accounting
I ........................................................................... 3:3:0
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).

Prerequisite(s): TSI complete in reading and math.
(See Placement Guidelines, page 17).
ACCT 2302 Principles of Managerial Accounting II
............................................................................ 3:3:0

Introduction to the fundamental concepts of
managerial accounting appropriate for all
organizations. Students will study information from
the entity’s accounting system relevant to decisions
made by internal managers, as distinguished from
information relevant to users who are external to the
company. The emphasis is on the identification and
assignment of product costs, operational budgeting
and planning, cost control, and management
decision making. Topics include product costing
methodologies, cost behavior, operational and
capital budgeting, and performance evaluation.

Prerequisite(s): ACCT 2301.

linguistics, their applications, and ethics in the
discipline.

Prerequisite(s): TSI complete in reading. (See
Placement Guidelines, page 17).
ANTH 2351 Cultural Anthropology .................. 3:3:0

The study of human cultures. Topics may include
social
organization,
institutions,
diversity,
interactions between human groups, and ethics in
the discipline.

Prerequisite(s): TSI complete in reading. (See
Placement Guidelines, page 17).

(ARTS) Art
ARTS 1301 Art Appreciation ............................ 3:3:0
A general introduction to the visual arts designed to
create an appreciation of the vocabulary, media,
techniques, and purposes of the creative process.
Students will critically interpret and evaluate works
of art (painting, sculpture, architecture) within
formal, cultural, and historical contexts.
ARTS 1303 Art History I .................................... 3:3:0
A chronological analysis of the historical and
cultural contexts of the visual arts from prehistoric
times to the 14th century. Primarily an examination
of Western painting, sculpture, architecture and
related visual arts from prehistoric times to the end
of the Gothic Period in the late Middle Ages.
ARTS 1304 Art History II ................................... 3:3:0
A chronological analysis of the historical and
c ultural contexts of the visual arts from the 14th
century to the present day. Primarily an
examination of Western painting, sculpture,
architecture and related visual arts from the early
Renaissance to the present.
ARTS 1311 Design I .......................................... 3:3:0
An introduction to the fundamental terminology,
concepts, theory, and application of two dimensional
design creating a visual interpretation of cultural
expression.
ARTS 1312 Design II ......................................... 3:3:0

(ANTH) Anthropology
ANTH 2346 General Anthropology .................. 3:3:0
The study of human beings, their antecedents,
related primates, and their cultural behavior and
institutions. Introduces the major subfields:
physical and cultural anthropology, archeology,

An introduction to the fundamental terminology,
concepts, theory, and application of three
dimensional design in creating a visual
interpretation of cultural expression.
ARTS 1316 Drawing I ....................................... 3:2:4
A foundation studio course exploring drawing with
emphasis on descriptive, expressive and conceptual
approaches. Students will learn to see and interpret

Page 94 of 130