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 2026

Semester start and end dates: Jan. 12- May 9, 2026

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, 2025 Release. The authors are Spiceland, Thomas, and Herrmann. Several course assignments and supplementary materials are delivered through McGraw-Hill Connect.

LION BOOK BUNDLE PROGRAM: This course participates in NCTC’s Lion Book Bundle program, which provides students with access to all required course materials on the first day of class. In the correspondence sent by the NCTC Bookstore prior to the start of the semester, students were notified that the textbook fee for this course has been automatically added to their student account. Digital materials will be available inside Canvas on Day 1, and any required printed materials will be fulfilled based on the delivery method selected by the student.

The bookstore emailed each student a confirmation of the materials included for their courses and asked them to choose how they would like to receive any printed components (in-store pickup or home delivery). If students have not yet completed their fulfillment preference, they should do so as soon as possible so that the bookstore can prepare their materials. For more information about Lion Book Bundle, please visit:
https://www.nctc.edu/bookstore/book-bundle

LATE WORK POLICY: Refer to the instructor’s policy for late submission of assignments on the course home page (in the Course Policies tab). In addition, the instructor does not offer individual extra credit.

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 9-11 am & 12:30-2 pm, MW at the Corinth campus; 9-11 am & 12:30-2 pm, TR @ the Flower Mound campus; and Fri., 9 am-noon, virtual. 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                        15

                        Unit Exams                                      25

                        Ch. 12 Assignments                      25

                        Semester Project                           10

                        Discussion Board-TVM                  5

                        Learning Outcomes (LOs)             5

                        Attendance  `                                     5

                                                                                  100%

Final grade scale:  The standard grade scale is used in this class is a standard round-up scale; i.e., 89.5 or higher will round up to an A, but 89.49 or lower will not. The same is true for other grade levels.

                                    A = 90-100

                                    B = 80-89

                                    C = 70-79

                                    D = 60-69

                                    F = 0-59

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.

POLICY FOR LATE SUBMISSIONS

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 March 30,2026.

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.

POLICIES