The North Central Texas College (NCTC) Course Syllabus provides the following as required by the Texas Higher Education Coordinating Board (THECB): (1) a brief description of the course including each major course requirement, assignment and examination; (2) the learning objectives for the course; (3) a general description of the subject matter of each lecture or discussion; and (4) any required or recommended readings.  Contact information for the instructor is also provided. The Course Syllabus also provides institutional information to indicate how this course supports NCTC’s purpose and mission. Information specific to a particular section of the course will be included in the Class Syllabus and distributed to enrolled students.

REQUIRED OR RECOMMENDED COURSE MATERIALS

Required Textbook:  Financial Accounting: Information for Decisions by John J. wild, 8^th edition eBook, published by McGraw-Hill AND McGraw-Hill Connect access code: ISBN: 9781259533006.  Scantron forms for test taking, pencil, paper, and calculator. The eBook and access code can be purchased online from the publisher as well as NCTC Bookstores. Also, optional loose low cost hard copy of text is available from the publisher.

COURSE REQUIREMENTS, EVALUATION METHODS AND GRADING CRITERIA

GRADING POLICY:

Letter grades for this course will be assigned in accordance with NCTC standard grading policy. 

                A  90%-100%        D  60%-69%

                B   80%-89%          F   0-59%               

                C   70%-79%

INSTITUTIONAL LEARNING GOALS

o            A quality general education curriculum in all associate degree programs.

x           Quality freshman and sophomore level courses in arts and sciences which parallel the lower division offerings of four-year colleges and universities.

o            Quality technical programs leading directly to careers in semi-skilled and skilled occupations, and quality technical education programs up to two years in length leading to certificates and associate degrees.

o            Quality programs and services in support of adult literacy and basic skills development as a mean of workforce enhancement and expanding access to higher education.

PROGRAM PURPOSE STATEMENT

NCTC seeks to implement its goal of providing quality freshman and sophomore level courses in arts and sciences that parallel the lower division offerings of four-year colleges and universities by offering a coherent sequence of courses with appropriate breadth and depth to prepare student for transfer to a university.

DEPARTMENTAL PURPOSE STATEMENT

The accounting department will provide quality instruction in the fundamental principles of financial and managerial accounting to facilitate a student’s future academic and professional goals.

STUDENT LEARNING OUTCOMES

• Use basic accounting terminology and the assumptions, principles, and constraints of the accounting environment.
• Identify the difference between accrual and cash basis accounting.
• Analyze and record business events in accordance with U.S. generally accepted accounting principles (GAAP).
• Prepare adjusting entries and close the general ledger.
• Prepare financial statements in an appropriate U.S. GAAP format, including the following: income statement, balance sheet, statement of cash flows, and statement of shareholders’ equity.
• Analyze and interpret financial statements using financial analysis techniques.
• Describe the conceptual differences between International Financial Reporting Standards and U.S. generally accepted accounting principles.

GENERAL DESCRIPTION OF SUBJECT MATTER FOR EACH LECTURE/DISCUSSION

Disability Services (OSD)        The Office for Students with Disabilities (OSD) provides accommodations for students

      who have a documented disability.  A disability is anything that can interfere with

learning, such as a learning disability, psychological challenge, physical illness or injury. Accommodations may include extra time on tests, tests in a distraction reduced environment, volunteer note taker in class, etc.

On the Corinth Campus, go to room 170 or call 940-498-6207. On the Gainesville Campus, go to room 110 in the Administration (100) Building or call 940-668-4209.  Students on the Bowie, Graham, Flower Mound, and online campuses should call 940-668-4209 to arrange for an intake appointment with OSD.

North Central Texas College is on record as being committed to both the spirit and letter of federal equal opportunity legislation, including the Americans with Disabilities Act (ADA) of 1990, ADA Amendments Act of 2009, and Section 504 of the Rehabilitation Act of 1973 (P.L. 93-112).

http://www.nctc.edu/StudentServices/SupportServices/Disabilityservices.aspx

Early Alert and CARES         The NCTC Early Alert program has been established to assist students who are at risk of failing or withdrawing from a course. Your instructor may refer you to this program if you are missing assignments, failing tests, excessively absent, or have personal circumstances impacting your academic performance. If submitted as an Early Alert you will be notified via your NCTC e-mail address and then contacted by a Counseling and Testing advisor or counselor to discuss possible strategies for completing your course successfully.

The NCTC CARES (Campus Assessment Response Evaluation Services) Team addresses behavior which may be disruptive, harmful or pose a threat to to the health and safety of the NCTC community-such as stalking, harassment, physical or emotional abuse, violent or threatening behavior, or self-harm. As a student, you have the ability to report concerning behavior which could impact your own safety or the safety of another NCTC student. Just click the NCTC CARES Team logo posted on MyNCTC, or send an e-mail toCARESTeam@nctc.edu.  As always, if you feel there is an immediate threat to your own safety or welfare (or to another student), please call 911 immediately.

Support Services                  Counseling and Testing staff offer a variety of services to current and prospective students, such as College 101, placement testing, academic advising and course registration, transfer assistance, and College Success seminars (Time Management, Study Skills, Test Anxiety, Choosing a Major, Learning Style Strategies, Career Exploration), and much more. http://www.nctc.edu/StudentServices/CounselingTesting.aspx

Student Success offers academic coaching, tutoring, including a Writing Center, a Math Lab, free 24/7 online tutoring through Grade Results and assist new students acclimate to college by providing computer lab services for prospective students.   First generation students can also participate in TRIO which offers specialized support services.

http://www.nctc.edu/StudentServices/SupportServices.aspx

Financial Aid offers financial resources for students that qualify, visit the financial aid offices for more information. http://www.nctc.edu/FInancialAidHome.aspx

 SCHOLASTIC INTEGRITY

Scholastic dishonesty shall include, but not be limited to cheating on a test, plagiarism, and collusion.  See Student Handbook “Student Rights & Responsibilities:  Student Conduct [FLB (LOCAL)]” #20 on page 175.

ATTENDANCE POLICY

Students are expected to attend class 100% of the time and to be on time for class.  Students are considered absent if not present when the attendance sheet is distributed.  The ability to communicate is an important business skill.  Students who are absent from class miss the opportunity to practice this skill.  This includes both listening and speaking.  Attendance is recommended and highly encouraged though not required as a direct component of a student’s grade.

OTHER PERTINENT INFORMATION

• Students are encouraged to read assigned chapters. Class time will be spent briefly going over the material in the chapter then working problems.  Students should read the chapter and any related material needed to understand the concepts in the chapter before coming to class.  This will help in asking questions and in clarifying difficult concepts.
• This class is taught and learned best by solving accounting problems.  Every student should be actively engaged in solving these problems both during class time and outside of class.
• The course schedule showing all homework assignments and exams is available via the Internet through NCTC’s Canvas Learning Management System and at the bottom of this syllabus.  Access Canvas from the NCTC home page at www.nctc.edu.
• It is the student’s responsibility to check the Course web-site and print out any required materials before class.

• Homework assignments are assigned in McGraw-Hill Connect. Due dates for Homework can also be viewed there. These assignments are graded and must be completed by the due date to receive full credit.  Late assignments will not be accepted.

• No make-up exams will be given except at the discretion of the instructor with whom special arrangements must be made prior to the exam. Without a prior arrangement for a make-up, the missed unit exam score will be the one dropped in calculating a student’s final grade.
• Students may be asked to work in groups in class to solve in-class problems. Students are encouraged to work in groups outside of class to solve homework problems and to study for exams.
• Accounting is best learned by doing as many problems as possible.  Thus, completing non-graded work outside class is beneficial to a student’s learning of the subject.
• Cell Phone Policy - Cell phones are permitted within class but only emergency use is acceptable.  Disruption in the classroom caused by cell phone use is not acceptable, except in the case of an emergency. Cell phones may not be visible or used during exam class sessions.
• Laptops/Tablets can be used in class for educational purposes. Other-than educational use that is disruptive to others is not acceptable.
• Students are responsible for monitoring their own grades.  Grades for all assignments will be posted in CANVAS.  If you believe the grade posted is in error, please contact the instructor.
• It is the student’s responsibility to drop the class if he/she decides to.  The instructor will not drop the class for you.  You are required the fill out the required paperwork necessary to drop the class before the drop date of November 9, 2017.
• The instructor reserves the right to change course assignments, grading policies, and assignment schedules at any time.
• Emails will be answered within 24 hours Monday through noon on Friday. After noon on Friday through Sunday, they will be answered after 8am on Monday.

Workforce Education Program Elements (SCANS Skills)

The Secretary’s Commission on Achieving Necessary Skills (SCANS) conducted extensive research and interviews and determined that “workplace know-how” consists of two elements:  foundations skills and workplace competencies.  Upon successful completion of the courses in this program, students will have demonstrated the following competencies: 

• Foundation Skills

• Basic Skills: A worker must (i) read, (ii)write, (iii) perform arithmetic and mathematical operations, (iv) listen, and (v) speak effectively.

• Thinking Skills: A worker must (i) think creatively, (ii) make decisions, (iii) solve problems, (iv) visualize, (v) know how to learn, and (vi) reason effectively.

• Personal Qualities: A worker must display (i) responsibility, (ii) self-esteem, (iii) sociability, (iv) self-management, (v) integrity, and (vi) honesty.

• Workplace Competencies

• Resources: A worker must identify, organize, plan, and allocate resources effectively.  This includes (i) time, (ii) money, (iii) material and facilities, and (iv) human resources.

• Interpersonal Skills: A worker must work with others effectively to (i) participate as a member of a team, (ii) teach others new skills, (iii) serve clients/customers, (iv) exercise leadership, (v) negotiate, and (vi) work with diversity.

• Information: A worker must be able to (i) acquire and use information, (ii) organize and maintain information, (iii) interpret and communicate information and (iv) use computers to process information.

• Systems: A worker must understand complex interrelationships as in (i) understanding systems, (ii) monitor and correct performance, and (iii) improve and design systems.

• Technology: A worker must be able to work with a variety of technologies, e.g. (i) select technology, (ii) apply technology, and (iii) maintain and troubleshoot equipment.