NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
COURSE AND INSTRUCTOR INFORMATION
Course title: Intermediate Bookkeeping for Small Business
Course prefix, number, and section number: ACCT 2371-0340
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: 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 Access Pearson. The text is included with your purchase, as is access to Pearson MyLab. Many of the course 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 8-11 a.m., M-F. All other times are by appointment or by text. I can meet you at the Corinth, Denton, or Flower Mound campuses upon your request.
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 15%
Chapter quizzes 20%
Unit Exams 40%
Learning Outcome (LOs) 5%
QEP-Aspire to Be Hired 5%
Program Outcome 5%
Attendance1 10%
100%
1Attendance is measured through completion of assignments.
Final grade scale: The standard rounded-up grade scale is used in this class.
A = 90-100
B = 80-89
C = 70-79
D = 60-69
F = 0-59
The rounded-up scale simply rounds up scores on the cusp of the next higher letter grade; e.g., >=79.5 will round up to a B, but any score <79.5 will not. This is NCTC policy.
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.
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.
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 7, 2025.
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.
COLLEGE POLICIES