NORTH CENTRAL TEXAS COLLEGE

COURSE SYLLABUS

 

COURSE AND INSTRUCTOR INFORMATION

 

Course title: Intermediate Bookkeeping for Small Business

 

Course prefix, number, and section number: ACCT 2371-0310

 

Semester/Year of course: Spring, 2024

 

Semester start and end dates: Jan. 16-May 11, 2024

 

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: This Course will focus on recording and valuation of Inventory, Receivables, Payables and Plant and Equipment. Students will prepare adjusting entries, financial statements and closing entries. Recording transactions in special journals and subsidiary ledgers will be addressed.

Course prerequisites: ACNT 1303-Introduction to Accounting I and ACNT 1311-Introduction to Computerized Accounting.

 

Required course materials: The text is College Accounting, A Practical Approach 15e. The authors are Slater & Deschamps. Several course assignments and supplementary materials are delivered through Pearson MyLab. When you purchase the text be sure that access to Pearson MyLab is included. Many of your assignments will be delivered through MyLab.

 

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 9:00-11 a.m. and 1-2 p.m., MR & 8-11 a.m. and 1-2 p.m., TW. 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:

 

                        Chapter homework                        20%

                        Chapter quizzes                             25%

                        Unit Exams                                      40%

                        Discussion Boards                        10%

                        Attendance                                        5%

                                                                              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 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 1, 2024.

 

Student Learning Outcomes: After successfully completing this course the student will be able to:

• Record inventory, receivables, payables and plant and equipment transactions for a business.
• Demonstrate the use of general journal, general ledger, special journals and subsidiary ledgers.
• Prepare adjusting entries, financial statements and closing entries.

 

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

 

         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