[Skiznibbler]

The Lewis concept states an acid accepts 2 electronics while a base donates 2 electronis. Lets use HCl in H2O as an example. The hydrogen ion breaks of from the chlorine and the chlorine takes an electron from it. That accounts for 1 electron. Where does the other electron come from? Does the chlorine take another electron off the H2O?

Another quick question. In the book I'm reading they use NH3 as an example but for some reason they have 2 unbonded electrons on the NH3 which BF3 takes away from it. How the hell does NH3 have 2 unbonded electrons? Nitrogen has 5 valence electrons so if it bonds with 3 Hydrogens its octet is full. How do these extra electrons get there?

[minimal]

Regarding the latter part of your question...
Do you know how many possible bonding orbitals there are for Nitrogen?  In what order are these orbitals filled?

[Sev]

NH₃ has a lone pair (draw Lewis structure), Boron in BF₃ is e^- deficient.  The lone pair on NH₃ forms a coordinate bond with Boron

H₃N: + BF₃ → H₃N-BF₃

[azmanam]

I'm not sure you have the concept of Lewis acid/base  vs. Bronsted acid/base down.

As far as HCl is concerned, think ions not neutral atoms.  ChloriDE is a lewis base.  a PROTON is a lewis acid

For NH₃, draw out the lewis dot structure.  You say "Nitrogen has 5 valence electrons so if it bonds with 3 Hydrogens its octet is full."  That is a true statement.  You also say "they have 2 unbonded electrons on the NH₃ which BF₃ takes away from it."  which is also a true statement.  NH₃ is indeed a lewis base.

Start here

http://chemed.chem.purdue.edu/genchem/topicreview/bp/3organic/acids.html
http://chemed.chem.purdue.edu/genchem/topicreview/bp/ch11/lewis.php
http://chemed.chem.purdue.edu/genchem/topicreview/bp/bronsted/bronsted.html

[AWK]

How the hell does NH3 have 2 unbonded electrons?

Draw the Lewis structure and you will fing them.

[azmanam]

I should modify my remarks. 

"2 unbonded electrons on the NH₃ which BF₃ takes away from it."  is not completely a true statement.  BF₃ isn't "taking" electrons in the sense that two separate species form - one NH₃ with two fewer electrons and a separate BF₃ with two extra electrons.

The NH₃ and BF₃ form a complex.  The two will become one lewis acid/lewis base complex with a coordinate (sometimes called a dative) bond between the two.

See here for a good explanation of how Bronsted acid/base theory is completely compatable with Lewis acid/base theory

http://www.meta-synthesis.com/webbook/42_acids-bases/lewis.html