NORTH CENTRAL TEXAS COLLEGE

COURSE SYLLABUS

COURSE AND INSTRUCTOR INFORMATION

Course title: Intermediate Accounting I

Course prefix, number, and section number: ACNT 2303.0300

Semester/Year of course: Fall, 2024

Semester start and end dates: Aug. 26-Dec. 14

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

Class meeting location, days, and times: this is an online course

Lab meeting location, days, and times: there is no lab

Semester credit hours: 3

Course Description: Students will engage in analysis of generally accepted accounting principles (GAAP), and the concepts and theory underlying the preparation of financial statements.

Course prerequisites: ACCT 2302

Required course materials: The textbook for this course is Intermediate Accounting, 3e. The authors are Gordon, Ready, and Sannella. The e-text and access to the Pearson MyLab platform are provided with your enrollment in this course. Most, but not all, course assignments will be delivered via MyLab.

Name of instructor: Richard W. Walker

Office location: Corinth campus, C-313

Telephone number: (214) 507-4610

Email address: rwalker@nctc.edu

Office hours for students: 8 a.m.-11 a.m., M-F. All other times by appointment. I can meet with you at the Corinth, Denton, or Flower Mound campuses upon request. Or, you could just call/text the number above.

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: The Assignment Calendar lists all assignments for this course and their due dates. The weights for those assignments are, as follows:

• Chapter Homework (HW)                         15%
• Chapter Quizzes                                         15%
• Unit Exams                                                  40%
• Excel Chapter Exercises &

     Discussion Boards                              20%

• Semester Project                                       10%

         100%

Final grade scale: Standard A-F scale rounded-up; i.e., 79.5 and above will receive a B letter grade; 79.49 and below will receive a C. The same holds for other grade categories.

Late work policy: Late work is not permitted unless approved by the instructor.

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

COURSE POLICIES

Academic Integrity Policy: The instructor has a policy of zero tolerance for academic dishonesty, including cheating.

Artificial Intelligence Policy: 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.

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: Nov. 4, 2024

Student Learning Outcomes: Upon completion, students who are successful will be able to:

• Identify the objectives of financial reporting;
• Define generally accepted accounting principles;
• Prepare and analyze financial statements; and
• Analyze complex transactions affecting asset accounts.

COLLEGE POLICIES