Introduction to Accounting II - Summer 2025 Syllabus

NORTH CENTRAL TEXAS COLLEGE

COURSE SYLLABUS

 

 

COURSE AND INSTRUCTOR INFORMATION

 

 

Course title:  Introduction to Accounting II

Course prefix, number, and section number:  ACNT 1304 Section 0330

Semester/Year of course:  Summer 2025

Semester start and end dates:  June 9, 2025 – August 16, 2025

Modality (Face to face/Synchronous or Asynchronous online/Hybrid):  Asynchronous Online

Class meeting location, days, and times: Virtual Online

Lab meeting location, days, and times: 

Semester credit hours:  3

Course Description:  A study of accounting for merchandising, notes payable, note receivables, valuation of receivables, equipment, and inventories in a manual and computerized environment.

Course prerequisites:  None

Required course materials: Fundamental Accounting Principles 2025 Release by John J Wild & Ken W Shaw with McGraw Hill Connect access

 

Name of instructor:  Astonida Draper, MBA, CPA, CSM

Office location:  Virtual

Telephone number:  972-898-8578

Email address: adraper@nctc.edu

Office hours for students:

            Mondays 8:00am – 9:00 am; 7:00pm – 8:00 pm

            Tuesdays 9:00am – 10:00 am

            Thursdays – 7:09 pm – 8:00 pm

 

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:

  • 21 Homework Exercises, Points ranges from 10 – 25 points
  • 6 Course Learning Objectives Assessments, 25 points each
  • 9 Quizzes , 25 points each
  • 5 Problem Sets – Points range from 70 – 180 points

 

 

Final grade scale: 

A    90% - 100%

B    80% - 89%

C    70% - 79%

D    60% - 69%

F    0% - 59%

 

Late work policy:

Homework exercises and problems sets are accepted late for partial credit. 

 

SEE CANVAS FOR THE COMPLETE COURSE CALENDAR, OUTLINE, DETAILED DESCRIPTION OF GRADED WORK, AND OTHER RELATED MATERIAL.

 

 

COURSE POLICIES

 

 

Academic Integrity Policy: 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 of being engaged in academic dishonesty.  See Student Handbook, “Student Rights & Responsibilities: Student Conduct ([FLB(LOCAL)]”.  

Consequences for academic dishonesty may include:

  1. First offense you will receive a warning and a zero on the assignment without the opportunity to make it up.
  2. Second offense you will be dropped from the course.

Scholastic dishonesty shall include, but not be limited to cheating on a test, plagiarism, and collusion.  See Student Handbook “Student Rights & Responsibilities:  Student Conduct [FLB (LOCAL)]” #20 on page 175.

 

Artificial Intelligence Policy:

Prohibited

This course assumes that all work submitted by students will be generated by the students themselves, working individually or in groups. Students should not have another person/entity do the writing of any substantive portion of an assignment for them, which includes hiring a person or a company to write assignments and using artificial intelligence tools

 

Attendance Policy: As an online course there is no “Attendance” in the traditional sense of an offline course. Attendance is therefore not part of a student’s grade directly. However, attendance is necessary to satisfy financial aid requirements and for other purposes. Therefore, student attendance will be measured by participation and completion of weekly assignments.  Those students not participating on a regular basis will be deemed to not be “attending.”

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: July 21, 2025

Student Learning Outcomes (6):

  • 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,
  • Identify internal controls procedures for inventory, receivables, and payables.

 

Core Objectives:  Not applicable.  WECM course

 

 

COLLEGE POLICIES

 

 

 

 

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.



AI STATEMENT

Absent a clear statement from a course instructor, use of or consultation with generative Artificial Intelligence (AI) or other similar technologies shall be treated analogously to assistance from another person, agency, or entity. In particular, using generative AI tools to substantially complete an assignment or exam is not permitted. Students should acknowledge the use of generative AI (other than incidental use) and default to disclosing such assistance when in doubt.

 

When students use generative AI to replace the rigorous demands of personal engagement with their coursework, it runs counter to the educational mission of the college and undermines the heart of education itself. Artificial Intelligence, large language models, and other such technologies hold promise for deploying knowledge in service to others and accelerating the discovery of new knowledge. However, such technology poses new challenges to pedagogy and to integrity. Within the context of the teaching mission of the college and consistent with the Student Code of Conduct, the authority to define the appropriate use, study, and deployment of these technologies rests with the faculty.

 

Individual course instructors, in coordination with their divisions, set policies regulating the use of generative AI tools in their courses, including allowing or disallowing some or all uses of such tools. Course instructors will set such policies in their course syllabi and clearly communicate such policies to students. Students who are unsure of policies regarding generative AI tools are encouraged to ask their instructors for clarification.

 

STUDENT HANDBOOK

Students are expected to follow all rules and regulations found in the Student Handbook.

 

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:  Corinth Campus Suite #170 Office #173

Telephone number:  940-498-6263

E-mail address:  tlaman@nctc.edu

 

Name of Instructional Dean:  Debbie Huffman

Office location:  Gainesville Campus 2100 Building Office #2106

Telephone number:  940-668-3357

E-mail address:  dhuffman@nctc.edu