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NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
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Course Title:
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Introduction to Accounting - CBE
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Course Prefix & Number:
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ACNT 1303
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Section Number:
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360
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Term Code:
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Spring 2018
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Semester Credit Hours:
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3
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Lecture Hours:
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48
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Lab Hours:
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Course Description (NCTC Catalog):
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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.
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Course Prerequisite(s):
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Recommended: BCIS1305 or equivalent
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Required or Recommended Course Materials:
College Accounting, 13/E by Slater. Prentice Hall.
MyAccountingLab is required and is bundled with the textbook.
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Name of Instructor:
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Mandy Dulock
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Campus/Office Location:
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Online Tuesdays 10am -12pm or by appointment
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Telephone Number:
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E-mail Address:
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mdulock@nctc.edu
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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 234
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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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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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Define accounting terminology
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Analyze and record business transactions in a manual and computerized environment
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Complete the accounting cycle
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Prepare financial statements
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Apply accounting concepts related to cash and payroll
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Prepare bank reconciliations
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Correct accounting errors
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GENERAL DESCRIPTION OF SUBJECT MATTER FOR EACH LECTURE/DISCUSSION
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Topic
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General Description of Subject Matter
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Accounting Concepts and Procedures
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define accounting, types of business organizations, record transactions in the accounting equation, prepare financial statements
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Debits and Credits
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set up and organize a chart of accounts, record transactions in T accounts, prepare a trial balance, prepare financial statements from a trial balance
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Beginning the Accounting Cycle
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analyze and record transactions into a journal, transfer information from a journal to a ledger
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The Accounting Cycle Continued
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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
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The Accounting Cycle Completed
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journalize and post adjusting entries, journalize and post-closing entries, prepare a post-closing trial balance
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Banking Procedure and Control of Cash
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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
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Calculating Pay and Payroll Taxes
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calculate pay and payroll taxes, prepare a payroll register, maintain an employee earnings record, calculate employer taxes
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Paying, Recording, and Reporting Payroll and Payroll Taxes
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record payroll and payroll taxes, pay the payroll and record the payment, record and pay the employer taxes
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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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1
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Course Competency Pre-test
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No points but required
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8
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Module Pre-test
(one attempt)
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If you score an 80 or higher on the pre-test, you may skip to the next module
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8
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Module Post-Test
(three attempts)
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Must score 80 or higher on all module post-tests to pass the class.
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1
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Final Project Assignment
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Must score an 80 or higher on the project to pass the class
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ATTENDANCE POLICY
This is an online class. Your attendance is documented by the completion of assignments. It is important that you log in regularly and stay on task for this course. If you feel you cannot complete the course, it is your responsibility to drop. If you do not complete the work successfully and fail to drop this course, you will receive an F.
The last day to drop with a W is February 22, 2018. If you feel you need to drop schedule an appointment with Sarah Morrow, First Start IV Grant Coordinator, or Mallory Batts, Fast Start IV Success Coach, to discuss your concerns. Sarah can be reached at 940-668-7731 ext. 4957 or email smorrow@nctc.edu. Mallory and be reached at 940-668-7731ext. 4965 or email mbattas@nctc.edu. After meeting with Sarah or Mallory and you feel you still need to drop, please complete the necessary paperwork with the registrars’ office.
IMPORTANT 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!
- This course begins January 16, 2018 and ends March 9, 2018. This course is designed as a self-paced course. There are no weekly deadlines. However, it is highly encouraged that you log in at least four-five times a week to work on assignments.
- Your grade for this course will be A, B, or F. The course grade will be determined based on the grades from all module competency post-tests and your competency final project. You must score an 80 or higher on all Module Competency Post Tests and an 80 or higher on the Competency Project. You cannot make less than a B in this course.
COURSE TYPE
Academic General Education Course (from ACGM but not in NCTC Core)
Academic NCTC Core Curriculum Course
WECM Course
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.
STUDENT HANDBOOK
Students are expected to follow all rules and regulations found in the student handbook and published online.
ACADEMIC DISHONESTY
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)]”.