NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
COURSE AND INSTRUCTOR INFORMATION
Course title: Introduction to Accounting II
Course prefix, number, and section number: ACNT 1304-0310
Semester/Year of course: 2024 SPRING
Semester start and end dates: 3-18-2024 – 5-11-20243
Modality (Face to face/Synchronous or Asynchronous online/Hybrid): Online
Class meeting location, days, and times:
Lab meeting location, days, and times:
Semester credit hours: 3
Course description: A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment, and valuation of inventories in a manual and computerized environment. Upon completion, students will be able to define accounting terminology; analyze and record business transactions for a merchandising operation in a manual and computerized environment; calculate interest; apply valuation methods for receivables and payables; utilize various inventory and depreciation methods; and identify internal control procedures for inventory, receivables, and payables. 32 lecture hours + 32 lab hours
Course prerequisites: Basic knowledge of computers and keyboarding
Required course materials: Textbook: McGraw Hill Connect access and e-text or hard copy for Fundamental Accounting Principles by Wild and Shaw. The course material can be ordered at NCTC bookstores or purchased through McGraw Hill Connect Resource links in Canvas
~Recommended – Flash drive 2 GB or larger
Name of instructor: Kim Tollett
Office location: Online
Telephone number: 580-513-6803
E-mail address: ltollett@nctc.edu
Online Office hours for students: Monday & Tuesday 10:00 a.m. – 12:00 p.m. and by appointment. If you need an appointment just text me at 580-513-6803 and we will set up a time convenient for you.
Instructor Response Time - please allow 24 hours during the week and 48 hours on the weekend for responses.
SYLLABUS CHANGE DISCLAIMER
The faculty member reserves the right to make changes to this published syllabus if it is in the best interest of the educational development of this class. Any such changes will be announced as soon as possible in person and/or writing.
SUMMARY OF COURSE ASSIGNMENTS
List of graded assignments and number of graded assignments:
# of Graded Course Elements Graded Course Elements Points Each Total Points
1 Getting Started Quiz 25 25
3 Discussions 30 90
5 Orientation Videos 5 25
14 Chap Exercises 25 350
9 Chap Quizzes 25 225
1 Writing Assignment 45 45
1 Terminology Quiz 50 50
1 Collaboration Assignment 100 100
2 Exams 100 200
1 Final Exam 150 150
Total Points Possible 1260
*Students found plagiarizing in an assignment in this course may receive an “F” for the course along with a report turned into the Dean for Scholastic Dishonesty.
*Students with continued absences and discussion posts that add no value will receive a “0” for the assignment. The class discussion forums and exams will be used to determine regular attendance.
Grade system is set up as a point system. Student points divided by points possible will show you your grade.
Final grade scale:
A = 1128 – 1260
B = 1002 – 1127
C = 876 – 1001
D = 750 – 875
F = < 750
Late work policy: Late work will not be accepted unless you have communicated with the instructor on why you may need extra time to finish the week’s work. My cell phone number is 580-513-6803…use it if needed.
SEE CANVAS FOR THE COMPLETE COURSE CALENDAR, OUTLINE, DETAILED DESCRIPTION OF GRADED WORK, AND OTHER RELATED MATERIAL.
COURSE POLICIES
Academic Integrity Policy:
Scholastic dishonest shall include, but I not limited to cheating plagiarism, academic falsification, intellectual property dishonesty, academic dishonesty facilitation and collusion. Consequences for academic dishonesty may include:
- The student will receive a failing grade of “0” on the assignment. If the assignment is within a group in which the lowest assignment is dropped, the assignment will not be able to count as a dropped score. It will count as part of the grade.
- A “Scholastic Dishonesty Report Form” will be submitted regarding the incident.
- Student may be dropped from the course with a failing grade (letter grade of “F”)
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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's responsibility to provide documentation as to the emergency for approval and judgment 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. Students 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)
Withdrawal Policy
A student may withdraw from a course on or after the official date of record. It is the student’s responsibility to initiate and complete a Withdrawal Request Form.
Last day to withdraw from the course with a “W” is: April 22nd
Student Learning Outcomes:
- Identify corporate characteristics and account for equity and long-term liability transactions.
- Prepare and interpret a Statement of Cash Flows.
- Account for investments in debt and equity securities using generally accepted methods.
Core Objectives:
Critical Thinking Skills
Empirical
Communication
COLLEGE POLICIES
STUDENT HANDBOOK
Students are expected to follow all rules and regulations found in the Student Handbook.
ADA STATEMENT
NCTC will adhere to all applicable federal, state and local laws, regulations and guidelines with respect to providing reasonable accommodations to afford equal educational opportunity. It is the student’s responsibility to contact the Office for Students with Disabilities to arrange appropriate accommodations. See the OSD Syllabus Addendum.
STUDENT SERVICES
NCTC provides a multitude of services and resources to support students. See the Student Services Syllabus Addendum for a listing of those departments and links to their sites.
QUESTIONS, CONCERNS, or COMPLAINTS
The student should contact the instructor to deal with any questions, concerns, or complaints specific to the class. If the student and faculty are not able to resolve the issue, the student may contact the chair or coordinator of the division. If the student remains unsatisfied, the student may proceed to contact the instructional dean.
Name of Chair/Coordinator: Teresa Laman
Office location: Suite 170, Suite 172 (Online office hours are available by appointment)
1500 N. Corinth Street, Corinth, TX
Telephone number: 940-498-6263
E-mail address: ttlaman@nctc.edu
Name of Instructional Dean: Debbie Huffman
Office location: 1525 West California Street, Gainesville, Texas 76240
Telephone number: 940-668-7731
E-mail address: dhuffman@nctc.edu