NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
COURSE AND INSTRUCTOR INFORMATION
Course title: PAYROLL & BUSINESS TAX ACCOUNTING
Course prefix, number, and section number: ACNT1329.0300
Semester/Year of course: Fall 2025
Semester start and end dates: August 25 to December 14, 2025
Modality (Face to face/Synchronous or Asynchronous online/Hybrid): Asynchronous online
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: None
Required course materials: Payroll Accounting 2025, Jeanette M. Landin Ed.D. MBA, and Paulette Schirmer D.B.A., MBA, McGraw Hill, 2025 and McGraw Hill CONNECT
Name of instructor: Keith Colvin
Office location: Virtual
E-mail address: kcolvin@nctc.edu
Office hours for students: Tuesdays & Wednesdays 7pm – 8pm or 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:
11% - Course Discussions
10% - Learning Outcomes
18% - Aspire to be Hired (QEP)
18% - Chapter Exercises
18% - Unit Exams
27% - Final Exam
Final grade scale:
A – 90% - 100%
B – 80% - 89%
C – 70% - 79%
D – 60% - 69%
F – 0% - 59%
Late work policy:
Discussion posts after the discussion is closed will not be allowed (comments are turned off once grading has started). Homework is not accepted late. No make-up exams will be given except at the discretion of the instructor with whom special arrangements must be made prior to the exam.
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 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.
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 in weekly discussion forums and submission 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 September 30th.
Student Learning Outcomes:
- LO 1 - Calculate employee payroll and employer-related taxes;
- LO 2 - Prepare related tax forms; and
- LO 3 - Manage payroll records required to reflect current laws and regulations.
Core Objectives: Not applicable. WECM course
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.
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.
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
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