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

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 purpose of the Business Management Department is to provide certificate and degree options in business management that will allow students to enter and advance in the workforce or enter four-year institution to pursue a higher degree.

STUDENT LEARNING OUTCOMES

• Identify the role and scope of financial and managerial accounting and the use of accounting information in the decision making process of managers.
• Define operational and capital budgeting, and explain its role in planning, control, and decision - making.
• Prepare an operating budget, identify its major components, and explain the interrelationships among its various components.
• Explain methods of performance evaluation.
• Use appropriate financial information to make operational decisions.
• Demonstrate use of accounting data in the areas of product costing, cost behavior, cost control, and operational and capital budgeting for management decisions.

GENERAL DESCRIPTION OF SUBJECT MATTER FOR EACH LECTURE/DISCUSSION

ONLINE CLASS ATTENDANCE POLICY

Attendance will be measured by the completion of Homework, Quizzes and Discussion forums by their due dates. History of Canvas access will also be used to determine attendance in your online course. Students who fail to log in regularly and participate in online course assignments will be reported to the college as non-attending students.  Non-attendance may impact your Financial Aid.

OTHER PERTINENT INFORMATION

• Students will need to come to campus to take a proctored final exam for this class. Students will need to take the Final exam in person on Monday 5/8/2017 at the Corinth Campus or on Tuesday to 5/9/2017 on the Flower Mound Campus from 5:00PM to 8:00PM. If the times available do not work, an alternative time should be set up with the instructor at least 3 weeks prior to the final exam. Room assignments for the final exam will be announced later in the semester.
• All coursework is available via the Internet through NCTC’s Canvas Learning Management System. Students should go to Canvas/Modules to access the course instructions and assignments.
• The course schedule is available on Canvas/Syllabus. Please scroll all the way to the bottom of the syllabus and wait for the page to refresh.
• Instructor recorded lectures are available for this course in Canvas/Modules under each Chapter. No lectures are available for chapter 1.
• Students are expected to log in to Canvas on a regular basis. I suggest a minimum of twice a week. 
• If a student should experience problems accessing the course material in Canvas OR sending/receiving course mail, it is the student’s responsibility to notify the instructor immediately or contact the e-Learning Helpdesk.
• Online Accounting courses are extremely challenging. They are designed for self-motivated individuals who can work on their own without much instruction.  Expect to spend 8 to 10 hours a week working in this course.
• Discussion forums account for 10% of the overall grade. The discussion forums are assigned in Canvas and have multiple due dates. The original post due date will be on a Thursday.  If a reply to a post is required, it will be due on a Sunday night along with your other assignments.  The original post accounts for 70% of the discussion forum grade.  The reply to a post is 30% of your discussion forum grade.  If your original post is done AFTER the first deadline, you will not get ANY points for the original post but you will get the points for any reply to another post.
• Homework and Quizzes are assigned in My Accounting Lab (Pearson My Lab and Mastering). Links to My Accounting Lab (Pearson My Lab and Mastering) are available in Canvas to access these assignments. These assignments are graded must be completed on or before 11:55PM on the due date. The instructor may not be available to answer questions from Friday after 3pm to 8am Monday. Homework may be turned in late. There is a 35% penalty for late homework assignments. Password to complete late homework: late
• Homework may be attempted unlimited number of times. Be sure to save your attempts so that you get credit for the questions already completed.  For homework, the last saved attempt will be the one that is counted as your grade.
• Quizzes may be attempted 3 times and are not timed. The best score of your 3 attempts will be taken.  Please note that even if you click on the quiz and you close it without completing the quiz, it still counts as 1 attempt.  The quiz questions will be drawn from a pool of questions.  The highest score of the 3 quiz attempts will be the one that is counted as your grade.
• Quizzes cannot be turned in late.
• Students may turn in 2 late My Accounting Lab assignments without incurring any late penalties after the drop date (4/6/2017). Alternatively, students may choose 2 homework or quiz assignments to improve their grade. If reworking or turning in late homework or quizzes, students need to e-mail the instructor to gain access to their assignments. All other late homework assignments carry a 35% penalty. Chapter 11 and Chapter 12 assignments cannot be turned in late or reworked.
• Discussion forums cannot be turned in late.
• Make-up exams has to be taken in person. Make-up exams will be given at the discretion of the instructor with whom special arrangements must be made prior to the exam. Make up exams will only be administered during the instructor’s office hours.  Please note that there will be no make-up exam for the final exam.  All make-up exams must be taken on or before Friday, May 5th, 2017.
• The deadline for all make-up exams, late work, make-up work and extra credit assignments is Friday, May 5th, 2017.
• Accounting is best learned by doing as many problems as possible. There are problems in the study plan as well as pre and post-tests available for each chapter of the textbook in My Accounting Lab – these are not required but students are strongly encouraged to do as many questions as possible to help you grasp the concepts.  My Accounting Lab also contains Power Point presentations and video if you require additional help.
• Accounting is a subject that builds. Students who do not understand one will have difficulty when moving on to the rest of the Chapters.  Students, who do not understand a chapter, should discuss their situation with the instructor immediately after the chapter is covered.
• Students are responsible for keeping track of their own grades. Grades for each assignment and exam will be posted in Canvas.  If you believe the grade posted is in error, please contact your instructor.
• It is the student’s responsibility to drop the class. 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 last drop date – Thursday, April 6th, 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 unless it is a Holiday. 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 this course in this program, students will have demonstrated the following competencies: 

• Foundation Skills
• Basic Skills:

 A worker must  be able to

(i) read

 (ii)write,

(iii) perform arithmetic and mathematical operation

 (iv) listen

 (v) speak effectively.

(b)  Thinking Skills:

        A worker must  

(i)  specify goals and constraints and generate alternatives, consider risks, and evaluate and choose the best alternative

        (ii) recognize problems and devise and implement plan of action

(iii) organize and process symbols,pictures, graphs, objects, and other information

        (ii) use efficient learning techniques to acquire and apply new knowledge and skills

(ii) discover a rule or principle underlying the relationship between two or more objects and apply it when solving a problem.

• 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  select goal-relevant activities, rank them, allocate time, and prepare and

follow schedules.

• Interpersonal Skills: A worker must work with others effectively to

 (i) participate as a member of a team: contribute to group effort

 (ii) teach others new skills

 (iii) exercise leadership - communicate ideas to justify position, persuade and

convince others, responsibly challenge existing procedures and policies.

 (iv) negotiate- work toward agreements involving exchange of resources, resolve

divergent interests.,

(v) work with diversity - work well with men and women from diverse backgrounds.

• 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.