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NORTH CENTRAL TEXAS COLLEGE
SHORT COURSE SYLLABUS
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Course Title:
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Principles of Financial Accounting
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Course Prefix & Number:
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ACCT 2301
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Section Number:
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310
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Semester/Year:
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Spring 2019
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Semester Credit Hours:
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3
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Lecture Hours:
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40
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Lab Hours:
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0
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Course Description (NCTC Catalog):
Fundamentals of financial accounting concepts and interpretation of accounting data; analysis of financial statements; income and cash flow analysis; nature of assets, liabilities and equities; understanding and use of the accounting process.
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Course Prerequisite(s): Recommended prerequisite: MATH 1314 and BCIS 1305 or equivalent.
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Required or Recommended Course Materials:
Required Textbook: Financial Accounting: Information for Decisions by John J. wild, 9th edition eBook, published by McGraw-Hill ISBN: 9781259917042. Lockdown Browser for testing.
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INSTRUCTOR INFORMATION
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Name of Instructor:
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Vanessa N Jackson
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Campus/Office Location:
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Corinth
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Telephone Number:
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469.464.9733
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E-mail Address:
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vnjackson@nctc.edu
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OFFICE HOURS
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Monday
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Tuesday
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Wednesday
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Thursday
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Friday
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BY APPOINTMENT ONLY
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ONLINE
7:30PM- 9:00 PM
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CAMPUS
5:20PM – 6:20PM
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ONLINE
7:30PM- 9:00 PM
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BY APPOINTMENT ONLY
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STUDENT LEARNING OUTCOMES (From Academic Course Guide Manual/Workforce Education Course Manual/NCTC Catalog)
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At the successful completion of this course the student will be able to:
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- 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.
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GRADING CRITERIA
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# of Graded Course Elements
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Graded Course Elements
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Percentage or Point Values
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13
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Quizzes
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195
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2
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Unit Exams (drop lowest)
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200
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1
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Final Exam (Comprehensive, required)
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150
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15
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Discussion Posts
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225
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1
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Financial Statement Project
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130
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1
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Learning Objectives Assignment (required)
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100
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Total Points Possible (dropping lowest unit exam)
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1,000
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COURSE SUBJECT OUTLINE (Major Assignments, Due Dates, and Grading Criteria)
Unit Exams February 14, March 28, April 18
Financial Statement Project April 22
Final Exam May 13 – May 15
See complete syllabus for course schedule.
Regular and punctual attendance is expected of all students in all classes for which they have registered. All absences are considered to be unauthorized unless the student is absent due to illness or emergencies as determined by the instructor. It is the student responsibility to provide documentation as to the emergency for approval and judgement by the faculty member. Approved college sponsored activities are the only absences for which a student should not be held liable and only when provided by a college official ahead of the absence. Valid reasons for absence, however, do not relieve the student of the responsibility for making up required work. Students will not be allowed to make up an examination missed due to absence unless they have reasons acceptable to the instructor. A student who is compelled to be absent when a test is given should petition the instructor, in advance if possible, for permission to postpone the exam. Student will be dropped from a class by the Registrar upon recommendation of the instructor who feels the student has been justifiably absent or tardy a sufficient number of times to preclude meeting the course’s objectives. Persistent, unjustified absences from classes or laboratories will be considered sufficient cause for College officials to drop a student from the rolls of the College. From Board Policy FC (LOCAL) Last day to withdraw from a course with a “W” is April 4, 2019.
DISABILITY SERVICES (Office for Students with Disabilities)
The Office for Students with Disabilities (OSD) provides support services for students with disabilities, students enrolled in technical areas of study, and students who are classified as special populations (i.e. single parents).
Support services for students with disabilities might include appropriate and reasonable accommodations, or they may be in the form of personal counseling, academic counseling, career counseling, etc. Furthermore, OSD Counselors work with students to encourage self-advocacy and promote empowerment. The Counselors also provides resource information, disability-related information, and adaptive technology for students who qualify.
If you feel you have needs for services that the institution provides, please reach out to either Wayne Smith (940) 498-6207 or Yvonne Sandman (940) 668-4321. Alternative students may stop by Room 170 in Corinth or Room 110 in Gainesville.
Students are expected to follow all rules and regulations found in the student handbook and published online.
Scholastic dishonesty shall include, but is not limited to cheating, plagiarism, academic falsification, intellectual property dishonesty, academic dishonesty facilitation and collusion. Faculty members may document and bring charges against a student who is engaged in or is suspected to be engaged in academic dishonesty. See Student Handbook, “Student Rights & Responsibilities: Student Conduct ([FLB(LOCAL)]”.
Consequences for academic dishonesty may include:
- Failing score on individual assignment;
- Failing grade for the course;
- Suspension from the College.
QUESTIONS, CONCERNS, or COMPLAINTS
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Name of Chair/Coordinator:
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Dr. Cherly Furdge
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Office Location:
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Corinth Campus
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Telephone Number:
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940.498.6238
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E-mail Address:
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cfurdge@nctc.edu
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Name of Instructional Dean:
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Ms. Debbie Huffman
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Office Location:
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Gainesville Campus
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Telephone Number:
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940.668.3357
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E-mail Address:
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dhuffman@nctc.edu
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