NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
COURSE AND INSTRUCTOR INFORMATION
Course title: Financial Statement Analysis
Course prefix, number, and section number: ACNT 2336-0340
Semester/Year of course: Spring 2025
Semester start and end dates: Jan. 21- May 17, 2025
Modality: Asynchronous online
Class meeting location, days, and times: This is an asynchronous online class.
Lab meeting location, days, and times: there is no lab with this course.
Semester credit hours: 3
Course description: Financial statement analysis from a decision-maker's perspective. This course may also be offered for qualifying education credit for CPA examinations by Texas community colleges that meet Texas State Board of Public Accountancy standards.
Required course materials: The text is Financial Accounting, 6e. The authors are Spiceland, Thomas, and Herrmann. Several course assignments and supplementary materials are delivered through McGraw-Hill Connect. Access to all required course materials are included with registration for the course.
ACCESS TO COURSE MATERIALS & TECHNOLOGY: It is the student’s responsibility to have technology sufficient to access to course materials and complete course assignments at all times. If you do not have the technology required, please let your instructor know. Not having access to the required technology and/or not being able to complete course assignments because of the lack of access to technology—including Wifi access to complete assignments—is not a sufficient excuse for missing any assignment.
Name of instructor: Richard W. Walker
Office location: Corinth campus, Room 313
Telephone number: (214) 507-4610
E-mail address: rwalker@nctc.edu
Office hours for students: My office hours are 8-11 a.m., M-F. All other times are by appointment or by text.
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 changes will be announced as soon as possible in person and/or writing.
SUMMARY OF COURSE ASSIGNMENTS
Graded assignments are weighted as follows:
SmartBook Exercises 10%
Chapter homework 20
Unit Exams 30
Semester Project 20
Learning Outcomes (LOs) 10
Attendance ` 10
100%
Final grade scale: The standard grade scale is used in this class.
A = 90-100
B = 80-89
C = 70-79
D = 60-69
F = 0-59
Late work policy: Students may not submit late work without prior approval by the instructor. You will need documentation for approval. Extra credit is not available.
Refer to the COURSE ASSIGNMENT CALENDAR for a complete list of all assignments and the open and due dates for them. The Assignments Calendar is filed under the Syllabus tab in Course navigation.
COURSE POLICIES
Academic Integrity Policy: I have zero tolerance for academic misconduct or dishonesty. ZERO! For NCTC policy about academic misconduct, refer to the student handbook.
Attendance Policy: Attendance will be taken and measured through completion of course assignments.
Withdrawal Policy: A student may withdraw from a course on or after the official date of record (census date). 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 April 7, 2025.
Student Learning Outcomes: After successfully completing this course the student will be able to:
- Identify the objectives of financial statement.
- Examine the accounting principles used in compiling financial statements.
- Describe the qualitative characteristics of financial statements.
- Analyze financial statements including analysis of accounts, variance, trends, and ratios.
Core Objectives:
CORE CURRICULUM FOUNDATIONAL COMPONENT AREA (For classes in the Core)
Communication
Mathematics
Life and Physical Science
Language, Philosophy & Culture
Creative Arts
American History
Government/Political Science
Social and Behavioral Sciences
Component Area Option
REQUIRED CORE OBJECTIVES (For classes in the Core)
Critical Thinking
Communication
Empirical and Quantitative
Teamwork
Personal Responsibility
Social Responsibility
√ Academic General Education Course (from ACGM but not in NCTC Core)
Academic NCTC Core Curriculum Course
WECM Course
Students are expected to follow all rules and regulations found in the student handbook and published online.
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 accommodation. See the OSD Syllabus Addendum.
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: Ms. Teresa Laman, Division Chair
Office location: Corinth campus, Suite 172 (inside #170)
Telephone number: (940) 498-6263
E-mail address: tlaman@nctc.edu
Name of Instructional Dean: Ms. Debbie Huffman
Office location: Gainesville campus—Bldg. 2100, Office #2106
Telephone number: (940) 668-3357
E-mail address: dhuffman@nctc.edu