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, 2025
Semester start and end dates: Aug. 25-Dec. 13
Modality (Face to face/Synchronous or Asynchronous online/Hybrid): asynchronous online.
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: Analysis of generally accepted accounting principles, concepts, and theory underlying the preparation of financial statements. Upon completion, students will be able to identify objectives of financial accounting; define generally accepted accounting principles; prepare and analyze financial statements; and analyze complex transactions affecting asset accounts.
Course prerequisites: ACCT 2302
Required course materials: The textbook for this course is Intermediate Accounting, 3e. The authors are Gordon, Ready, and Sannella. You may purchase the text from the bookstore or from the publisher, Pearson. You are encouraged to contact both to obtain the best price. When you purchase the text be sure it includes access to MyLab. 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: 8-9 a.m & 1-3 p.m., M-R. All other times by appointment. If you wish to meet in person, I can meet with you upon request at the Corinth, Denton, Flower Mound, or—with notice—the Gainesville campuses. I also can meet via Zoom, Webex, MS Teams, or Big Blue Button at your request. Or, you could just call.
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 20%
- Unit Exams 25%
- Excel Chapter Exercises 20%
- Semester Project 10%
- Attendance 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. Review the Late Submission Policy in the Start Here module and below for important details about exceptions under which late submission is allowed.
SEE CANVAS FOR THE COMPLETE COURSE CALENDAR, OUTLINE, DETAILED DESCRIPTION OF GRADED WORK, AND OTHER RELATED MATERIAL.
COURSE POLICIES
LATE SUBMISSION POLICY: Students may not submit late work without prior approval from the instructor. There is no such thing in an accounting practice for late submission of assignments. And so it is for this class. There are two exceptions.
- A documented excuse. If, but only if, a student has both a legitimate reason for missing the assignment and s/he submits documentation for it, the instructor will allow a make-up within three calendar days of the due date.
Legitimate reasons for missing an assignment:
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- Birth in the family
- Death in the family
- Illness documented by an attending physician (MD or DO)
- A hospital report or bill
- Irregular Military deployment—i.e., deployment that was not scheduled.
- No excuse. The instructor realizes that life sometimes just happens. So, once—and only once—during the semester if a student misses a due date due his/her own error, s/he may make up the assignment within three calendar days, but with a 10-point penalty for late submission.
In both cases, student must inform the instructor within one day—not one business day, one day—that the assignment has been missed. Then, once the instructor has extended assignment, the student must complete and submit it as soon as possible. Only under extreme circumstances may an assignment be made up more than three calendar days after the due date.
Finally, no assignments due during the last week of the semester may be made up. There simply is no time to do so at that time.
SEE CANVAS FOR THE COMPLETE COURSE CALENDAR, OUTLINE, DETAILED DESCRIPTION OF GRADED WORK, AND OTHER RELATED MATERIAL.
*EXTRA CREDIT: I do not offer individual extra credit. It is not fair to other students who completed their work on time and sometimes at great sacrifice. Besides, ample opportunities for extra credit already are provided—attendance and LO scores.
LOs: if a student scores greater than 70% on each LO assignment, I will add 10 points to their lowest exam grade at the end of the semester. If the student scores greater than 80% on each LO assignment (not on average, but on each LO), an additional 10 points will be added to her/his lowest exam score at the end of the semester. That’s total of 20 points—two letter grades.
It is up to the student to notify the instructor that the extra credit for LO scores has been earned.
Attendance: Attendance is taken through satisfactory completion of assignments and is worth 10% of your final grade.
Academic Integrity Policy: The instructor has a policy of zero tolerance for academic dishonesty, including cheating.
AI Statements—Institutional & Course requirements: 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 and 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 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.
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. 3, 2025.
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