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NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
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Course Title:
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Introduction to Accounting 1
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Course Prefix & Number:
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ACNT 1303
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Section Number:
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850
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Semester/Year:
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Fall 2021
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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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0
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Course Description (NCTC Catalog):
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.
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Course Prerequisite(s): Recommended prerequisite: Recommended: BCIS 1305 or equivalent
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Required or Recommended Course Materials:
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College Accounting by Price, Haddock and Farina, 15e. Textbooks can be checked out at the school library.
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INSTRUCTOR INFORMATION
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Name of Instructor:
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Hollie Henry
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Campus/Office Location:
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NA
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Contact Information::
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Phone: (972) 947-9443 x 22116
Email: Use Canvas email, or hhenry@nctc.edu
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OFFICE HOURS
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Monday
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Tuesday
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Thursday
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3:00 - 3:30 pm
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3:00 - 3:30 pm
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3:00 - 3:30 pm
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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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1
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Define accounting terminology.
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2
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Analyze and record business transactions in a manual and computerized environment.
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3
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Complete the accounting cycle.
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4
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Prepare financial statements.
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5
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Apply accounting concepts related to cash and payroll.
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6
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Prepare bank reconciliations.
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7
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Correct accounting errors.
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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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10
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Homework Assignments (20 points each, drop lowest)
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180
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10
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Discussion Forum Original Posts - (10 points each)
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100
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10
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Discussion Forum Replies - (10 points each)
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100
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10
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Quizzes (20 points each, drop lowest)
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180
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8
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Course Learning Objectives Quizzes (10-20 points each)
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140
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6
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Unit Exams (100 points each, drop lowest)
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500
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1
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Final Exam (Comprehensive)
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100
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Total Points Possible
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1,300
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GRADING POLICY
Letter grades for this course will be assigned in accordance with NCTC standard grading policy.
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A
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90% average on assignments – 1,170 or more points
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B
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80% average on assignments – 1,040 or more points
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C
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70% average on assignments - 910 or more points
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D
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60% average on assignments – 780 or more points
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F
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less than 60% average – Less than 780 points
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INSTRUCTIONS FOR ALL ASSIGNMENTS
ASSIGNMENTS & DUE DATES: To start the course, go to Modules and click on each assignment chronologically. Do not go to the assignments through grade book or other pages. Use the due dates on this syllabus only.
LEARNING OBJECTIVES ASSIGNMENTS: You will be required an assessment for each of the 7 learning outcomes listed above. These assignments may be given more than one time each. If so, the highest score will be taken. They are available in Canvas.
EXAMS: You will have a total of 6 exams and 1 final exam (cumulative). They are available in Canvas. Each exam is timed and worth 100 points. Exam questions will be based on the quizzes and homework. Accurately completing the homework and quizzes will be critical for your success on the exams. There are no make-up exams available. If you have an emergency or technical issue and have to miss a test, the lowest exam score will be dropped. I will not drop the final exam.
HOMEWORK AND QUIZZES: Homework assignments and quizzes are worth 20 points each. They are available in Canvas. Homework may be attempted an unlimited number of times. I will take the highest score. There is a 35% penalty for late homework assignments. Quizzes may be attempted an unlimited number of times. I will take the highest score. No late quizzes will be accepted. I will drop the lowest homework and lowest quiz grade before submitting final grades. This will cover you in case of illness, emergencies or technology issues. I cannot drop any of the Learning Objective Quizzes (LOs).
DISCUSSIONS: Discussions consist of original posts and responses and will be required weekly. They are designed to help you better understand the material by requiring analysis of the material studied. No late discussions will be accepted. You are required to post before seeing others posts. You will not be able to respond before your post. Original discussion posts should be at about 100 words (5 sentences) of well, thought-out comments. Replies must contribute additional information and be at least a few sentences. Simply agreeing or disagreeing with the posts without will not receive credit. Please use complete sentences and correct spelling and grammar. Check the syllabus due dates carefully.
OTHER PERTINENT INFORMATION
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Please check Canvas and NCTC email daily for important announcements.
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Go to MODULES to start the course, and follow chronologically.
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Use the syllabus as a checklist of tasks to complete each day. The due date for any assignment in the syllabus is the last possible day to turn in that assignment in. I highly recommend turning in assignments a couple of days before the due date to allow for technical issues or emergencies. I will not extend due dates for technical issues or emergencies. I already drop the lowest exam, homework and quiz grade for reasons such as these.
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Students are required to learn the material by reading the chapters and completing the assignments. The only resource that contains all of the information you will be tested on is the book. The videos are a great supplemental resource for visual and auditory learners. The power points are only provided for convenience. They only contain a fraction of the information needed to master the information.
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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.
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It is the student’s responsibility to drop the class. The instructor will not drop the class for you. You are required to fill out the required paperwork necessary to drop the class before the last drop date – September 6th, 2021
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For the fastest response, email me through Canvas. You will find it on the left pane on the Canvas classroom page. Emails will be answered within 24 hours Monday through noon on Friday unless it is a holiday. After noon on Friday through Sunday, they may be answered on Monday.
NCTC ATTENDANCE POLICY
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).
Classes will be held for the entire period. 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. 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 daily in class assignments cannot be made up. Absences may adversely affect your financial aid.
Last day to withdraw from a course with a “W” is September 6th, 2021.
CAPSTONE REQUIREMENTS FOR ACCOUNTING MAJORS
The capstone for the Accounting Technician Certificate is a comprehensive program exam with a score of 70% or higher. The exam must be scheduled with the Department Chair upon completion of a certificate. The capstone requirement for the AAS Degree in Accounting is ACNT 2302 Accounting Capstone. It should be taken the last semester before graduation. This course may not be substituted.
GRADE APPEALS AND INCOMPLETE GRADES
Students can read more about the college's grade appeal processes and procedures for assigning incomplete grades by visiting the Academic Catalog:
https://www.nctc.edu/catalog/academic-policies/grades-reports/student-grade-appeal.html
https://www.nctc.edu/catalog/academic-policies/grades-reports/incomplete-grades.html
WITHDRAWING FROM A COURSE
Students can learn more about the withdraw policy and procedure by http://www.nctc.edu/current-students/drop-withdraw-class.html
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.
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)]”.
Consequences for academic dishonesty may include:
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A zero on the assignment
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Removal from class
CORE CURRICULUM FOUNDATIONAL COMPONENT AREA
(For classes in the Core)
□ Communication
□ Mathematics
□ Life and Physical Science
□ Language, Philosophy & Culture
□ Creative Arts
□ American History
□ Government/Political Science
□ Social and Behavioral Sciences
⌧ Component Area Option
REQUIRED CORE OBJECTIVES
(For classes in the Core)
⌧ Critical Thinking
□ Communication
□ Empirical and Quantitative
□ Teamwork
□ Personal Responsibility
□ Social Responsibility
COURSE TYPE
⌧ Academic General Education Course (from ACGM but not in NCTC Core)
□ Academic NCTC Core Curriculum Course
□ WECM Course
QUESTIONS, CONCERNS, or COMPLAINTS
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Name of Chair/Coordinator:
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Dr. Cherly Gary-Furdge
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Office Location:
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1500 N. Corinth Street, Corinth, TX. 76208
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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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Debbie Huffman
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Office Location:
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1525 W. California Street, Gainesville, TX. 76240
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Telephone Number:
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940-668-3357
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