NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
COURSE AND INSTRUCTOR INFORMATION
Course title: Payroll and Business Tax Accounting
Course prefix, number, and section number: ACNT 1329 0490
Semester/Year of course: Spring 2025
Semester start and end dates: 01/21/25 to 05/17/25
Modality (Face to face/Synchronous or Asynchronous online/Hybrid): Hybrid
Class meeting location, days, and times: Online
Lab meeting location, days, and times: Not Applicable
Semester credit hours: 3
Course description: A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment.
Course prerequisites: ACNT 1304
Required course materials: Payroll Accounting 2024, 10th edition by Jeanette Landin & Paul Schirmer. E-book with connect access.
Name of instructor: Quibilah Booker
Office location: TBD
Telephone number: Canvas email preferred
E-mail address: qbooker@nctc.edu
Office hours for students: Monday & Wednesday: 1:00 pm to 2:00 pm online via Canvas or WebEx, by appointment.
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:
Smart Book Readings & Assessments – 10% of total grade
Discussions – 10% of total grade
Assignments – 20% of total grade
Chapter Quizzes – 30% of total grade
Project & Continuing Payroll Problem – 20% of total grade
QEP Aspire to be Hired Assignment – 10% of total grade
Final grade scale:
A – 90% - 100%
B – 80% - 89%
C – 70% - 79%
D – 60% - 69%
F – 0% - 59%
Late work policy: Late work is accepted for Practice Sets, Chapter Tests and Continuing Payroll Problems but must be completed by December 12, 2024. The Project must be completed by due date of December 12, 2024 – late submissions will not be accepted.
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 engages in or is suspected to be engaging in academic dishonesty. See Student Handbook, “Student Rights & Responsibilities: Student Conduct”. Please refer to the student handbook on consequences for academic dishonesty.
Attendance Policy: Attendance in your online course will be measured by the completion of graded assignments by their suggested due dates. Students who fail to log in regularly and participate in online course assignments will be reported to the college as non-attending students. Non-attendance may impact your Financial Aid.
Artificial Intelligence Policy: Using artificial intelligence in this course is not permitted.
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”: Monday, April 7, 2025
Student Learning Outcomes: At the successful completion of this course the student will be able to: 1) Calculate employee payroll and employer-related taxes, 2) Prepare related tax forms, and 3) Manage payroll records required to reflect current laws and regulations.
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 accommodation. 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
Telephone number: 940-498-6263
E-mail address: tlaman@nctc.edu
Name of Instructional Dean: Debbie Huffman
Office location: Gainesville
Telephone number: 940-668-3357
E-mail address: dhuffman@nctc.edu