NORTH CENTRAL TEXAS COLLEGE COURSE SYLLABUS

 

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.

 

Course Title:	Introduction to Accounting I
Course Prefix & Number:			ACNT 1303	Section Number:	340	Term Code:	Spring 2017
Semester Credit Hours:			3	Lecture Hours:	48	Lab Hours:
Course Description (NCTC Catalog):
A study of analyzing, classifying, and recording business transactions in a manual and computerized environment.  Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations and payroll.
Course Prerequisite(s):		Recommended: BCIS1305 or equivalent
Course Type:  - Academic General Education Course (from Academic Course Guide Manual but not in NCTC Core)  - Academic NCTC Core Curriculum Course  - WECM Course

 

Name of Instructor:	Mandy Dulock
Campus/Office Location:	by appointment
Telephone Number:
E-mail Address:	mdulock@nctc.edu

 

Name of Chair/Coordinator:		Doug Akins
Office Location:		Corinth 207-A
Telephone Number:		(940) 498-6261
E-mail Address:	dakins@nctc.edu

 

 

REQUIRED OR RECOMMENDED COURSE MATERIALS

 

Textbook:  College Accounting, 13/E by Slater. Prentice Hall.

MyAccountingLab is required and is bundled with the textbook.

 

 

COURSE REQUIREMENTS, EVALUATION METHODS AND GRADING CRITERIA

# of Graded Course Elements	Graded Course Elements	Percentage or Points Values
1	Discussions	15%
2	Homework	30%
3	Quizzes	20%
4	Exams	35%

 

 

GRADING SCALE

 

90-100%	A		60-69%	D
80-89%	B		Below 60%	F
70-79%	C

 

 

INSTITUTIONAL LEARNING GOALS

 

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

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

             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.

             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 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 by offering a coherent sequence of courses with appropriate breadth and depth to prepare students for success in the workforce.

 

 

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

 

• Complete an accounting cycle for a service business
• Perform banking and cash control procedures
• Calculate, record, and distribute payroll
• Complete the accounting cycle for a merchandising business

 

 

OTHER INFORMATION

 

• Information for this course will be communicated via Canvas. That is the best way to contact me.  Please do not hesitate to ask questions, I am here to help you!

• Assignments will not be accepted late.

• No make-up exams will be given.

• Accounting is a subject that builds.  Students who do not understand Chapters 1 and 2 will be lost when the class moves to Chapters 3 and 4.  Students who do not understand a chapter should get help right away!
• Any information regarding this course is subject to change at my discretion.

 

 

 

GENERAL DESCRIPTION OF SUBJECT MATTER FOR EACH LECTURE/DISCUSSION

Topic	General Description of Subject Matter
Accounting Concepts and Procedures	define accounting, types of business organizations, record transactions in the accounting equation, prepare financial statements
Debits and Credits	set up and organize a chart of accounts, record transactions in T accounts, prepare a trial balance, prepare financial statements from a trial balance
Beginning the Accounting Cycle	analyze and record transactions into a journal, transfer information from a journal to a ledger
The Accounting Cycle Continued	prepare adjustments, prepare the adjusted trial balance on the worksheet, prepare the income statement and balance sheet sections of the worksheet, prepare financial statements from the worksheet
The Accounting Cycle Completed	journalize and post adjusting entries, journalize and post-closing entries, prepare a post-closing trial balance
Banking Procedure and Control of Cash	apply checking account procedures, reconcile a bank statement, establish and use a petty cash fund, set up an auxiliary petty cash record, establish and replenish a change fund, handle transactions involving cash short and over
Calculating Pay and Payroll Taxes	calculate pay and payroll taxes, prepare a payroll register, maintain an employee earnings record, calculate employer taxes
Paying, Recording, and Reporting Payroll and Payroll Taxes	record payroll and payroll taxes, pay the payroll and record the payment, record and pay the employer taxes
Sales and Cash Receipts	record and post sales transactions to the general and accounts receivable subsidiary ledger, prepare a credit memorandum, record and post cash receipts transactions, record to the accounts receivable subsidiary ledger, prepare a schedule of accounts receivable
Purchases and Cash Payments	record and post purchase transactions, record to accounts payable subsidiary ledger, prepare a debit memorandum, record and post cash payment transactions, prepare a schedule of accounts payable, journalize transactions for a perpetual accounting system
Preparing a Worksheet for a Merchandise Company	figure adjustments including merchandise inventory and unearned rent, prepare a worksheet for a merchandise company
Completion of the Accounting Cycle for a Merchandise Company	Prepare financial statements for a merchandise company, record adjusting and closing entries, prepare a post-closing trial balance, complete reversing entries

 

 

Student Rights & Responsibilities NCTC Board policy FLB (Local) Student Rights and Responsibilities states that each student shall be charged with notice and knowledge of the contents and provisions of the rules and regulations concerning student conduct.  These rules and regulations are published in the Student Handbook published in conjunction with the College Catalog.    Scholastic Integrity

Scholastic dishonesty shall constitute a violation of college rules and regulations and is punishable as prescribed by Board policies. Scholastic dishonesty shall include, but not be limited to cheating on a test, plagiarism, and collusion.  See the Student Handbook for more information.

STUDENT SUPPORT SERVICES

Disability Services (OSD)

The Office for Students with Disabilities (OSD) provides accommodations for students who have a documented disability. On the Corinth Campus, go to room 170 or call 940-498-6207. On the Gainesville Campus, go to room 110 or call 940-668-4209.  Students on the Bowie, Graham, Flower Mound, and online campuses should call 940-668-4209.

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

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

Early Alert/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 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 to CARESTeam@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.