NORTH CENTRAL TEXAS COLLEGE
COURSE SYLLABUS
COURSE AND INSTRUCTOR INFORMATION
Course title: Intermediate Bookkeeping for Small Business
Course prefix, number, and section number: ACCT 2371-0300
Semester/Year of course: Fall, 2025
Semester start and end dates: Aug. 25-Dec. 13, 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 MyLab. The text is not included with your tuition. When you purchase it, you also will need to purchase access to Pearson MyLab. The e-text and many of the course assignments will be delivered from MyLab through the Access Pearson tab in Course Navigation.
ACCESS TO COURSE MATERIALS & TECHNOLOGY: It is the student’s responsibility to have the technology to access to course materials sufficient to 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: My office hours are 8-9 a.m. and 1-3 p.m., Monday-Thursday. All other times are by appointment or by text. If you need to meet in person, 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%
Unit Quizzes 15%
Semester Exams 40%
Discussions 10%
Learning Outcome (LOs) 5%
QEP-Aspire to Be Hired 5%
Program Outcome 5%
Attendance1 5%
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. Individual extra credit is not available. I’m already giving you 5 points of your semester grade just for attendance.
Refer to the course ASSIGNMENT CALENDAR for a complete list of all assignments and the open and due dates for them. The Calendar is filed under the Syllabus tab in Course navigation.
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 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 (see Attendance below).
However, 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.
I will take attendance as the semester progresses. However, it is up to the student to notify the instructor that the extra credit for LO scores has been earned.
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 Nov. 3, 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