Course Title:	Principles of Financial Accounting
Course Prefix & Number:		ACCT 2301	Section Number:	400	Semester/Year:	Spring 2019
Semester Credit Hours:		3	Lecture Hours:	48	Lab Hours:	0
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. Course will include computer applications.
Course Prerequisite(s): Recommended prerequisite: MATH1314 and BCIS1305 or equivalent. Recommended co-requisite: MATH 1324 – Mathematics for Business & Social Sciences
Required or Recommended Course Materials:   E-book: Introductory Financial Accounting For Business, 1e by Edmonds/Olds with Connect Plus and SmartBook.  McGraw Hill.     The lowest price option for you is to buy the e-text and access card from the NCTC bookstore.  The NCTC bookstore also offers the loose leaf textbook, access card, Smartbook and e-text.  If you are renting the text, please make sure that the Connect access is included.    Scantron forms for test taking (only final exam), pencil, paper, index cards and calculator (no programmable, graphing calculators or cell phone calculators).

INSTRUCTOR INFORMATION

OFFICE HOURS

STUDENT LEARNING OUTCOMES (From Academic Course Guide Manual/Workforce Education Course Manual/NCTC Catalog

GRADING CRITERIA

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

COURSE SUBJECT OUTLINE (Major Assignments, Due Dates, and Grading Criteria)

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)

Students are expected to attend class 100% of the time and to be on time for class.  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.

Your instructor will take attendance daily.  If a student arrives after attendance is recorded, it is the student’s responsibility to make sure that the instructor records their attendance. 10 bonus points will be awarded to students with 100% attendance during the semester. 2 absences are allowed for 100% attendance bonus points. These 2 absences are to take into account any illnesses, car trouble, vacations etc. that a student may have.  If a student misses more than half an hour of any class period, this will be counted as an absence for attendance bonus purposes.

Missed in class assignments cannot be made up.

Some extra credit assignments will be assigned in class and students will miss the opportunity to obtain these points if they are absent from class.   Any questions about missed assignments due to absences need to be obtained from team members and other students who were present in class.

Absences may adversely affect your financial aid.

Last day to withdraw from a course with a “W” is _ April 4^th 2019______________.

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.

o           Academic General Education Course (from ACGM but not in NCTC Core)

o        Academic NCTC Core Curriculum Course

o        WECM Course

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)]”. 

Please refer to the student handbook on consequences for academic dishonesty.

QUESTIONS, CONCERNS, or COMPLAINTS

Unit Exams are online and are proctored using LockDown Browser and a webcam. Instructions on downloading Lockdown Browser will be provided.

Students that do not have access to a webcam may complete the Exams at an NCTC testing center.