NORTH CENTRAL TEXAS COLLEGE COURSE SYLLABUS
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1 NORTH CENTRAL TEXAS COLLEGE COURSE SYLLABUS Course Name & Number Business Math and Machine Applications POFT1325_400 Semester & Year Fall 2009 Online Instructor s Name Judy Archer Office Phone # Instructor s Office # Room 233 Office Fax # Address jarcher@nctc.edu Office Hours Wednesdays Grading Policy & Procedures Letter grades for this course will be assigned in accordance with NCTC standard grading policy. 90% - 100% A 60% - 69% D 80 89% B 0 59% F 70% - 79% C Discussion Board 10% of grade Assignments 25% of grade Quizzes 15% of grade Exams 50% of grade Catalog Description WECM Learning Outcomes 48 lecture hours... 3 credit hour Skill development in the use of electronic calculators and business mathematical functions. Emphasis on business problem-solving skills using spreadsheet software and/or electronic calculator/keyboard. Use basic math skills to solve business application problems using an electronic calculator/keyboard or software. Required Textbooks & Materials Student Learning Outcomes Contemporary Mathematics for Business and Consumers Author: Robert Brechner 5 th Edition Upon successful completion of this course, the student will be able to: Use basic math skills to solve business application problems. Identify Checking account bank services. Reconcile a bank statement. Calculate payroll. Calculate taxes and insurance. Calculate interest Calculate markup and markdown Calculate discounts
2 Attendance Policy Students will be evaluated on regularly logging in to Angel, contact with the instructor and timely submission of assignment in lieu of classroom attendance. Make-up for missed examinations will be permitted only if discussed with the instructor in advance. Students must be in contact with the instructor, via Angel, on a weekly basis. The instructor will not drop you from this class. You must complete applicable papers and file them with the business office before the final drop date. Tentative Calendar Other Pertinent Information Scholastic Integrity Sept. 7 Labor Day Holiday Nov Last day to drop with grade of W Dec 7 - Finals Week The student MUST have Internet connectivity and an acceptable Web browser (see course information in Angel) to complete course work. The student Must have an account and know how to send upon reenrollment in the course. Each student will be provided an Angel account for course communication. It is the student s responsibility to check the Course website and his or her on a regular basis (at least twice weekly). If a student should experience problems accessing the course material in Angel OR sending/receiving , it is the student s responsibility to notify the instructor immediately. Make-up for missed Exams will be permitted only if the absence is discussed with the instructor in advance. Assignments which include Chapter Reviews and Chapter Assessments are due on Sunday by Midnight. No late assignments will be accepted. No Excuse! Final exams are given the week of December 7 th. It is the student s responsibility to check the website during the week prior to finals to determine when the final exam will be available. No final exam will be given after the posted date. Scholastic dishonesty shall include, but not be limited to cheating on a test, plagiarism, and collusion. See Student Handbook Student Rights & Responsibilities: Student Conduct [FLB-(LOCAL)] #18. ADA Statement POFT1325 Syllabus Fall p. 2 North Central Texas College does not discriminate on the basis of disability for admission or access to its programs. The College is committed to providing equal access to its students with disabilities by providing appropriate accommodations; a variety of services and resources are made available through the ACCESS Department. Students are responsible for notifying the
3 Additional Resources ACCESS Department of their need for assistance. Students with documented disabilities, such as mobility impairment, hearing or visual impairment, learning, and/or psychological disorders are eligible for services. ACCESS Program: The ACCESS Program provides accommodations for students who have a documented disability. A disability is anything that can interfere with learning, such as a learning disability, psychological challenge or physical illness or injury. Accommodations may include extra time on tests, tests in a nondistracting environment, note taker in class, etc. On the Corinth Campus, contact: Robin Truhe (rtruhe@nctc.edu, ) or Penny Cogbill (pcogbill@nctc.edu, ) or Nicole Walton (nwalton@nctc.edu, in Suite 170. On the Gainesville and Bowie Campuses, contact Yvonne Sandmann (ysandmann@nctc.edu, (940) ext. 4321) in Room 112. Student Success Center: The Student Success Center is designed to help all students at NCTC develop tools to achieve their academic goals. Students can attend free interactive workshops about Time Management, Study Skills, Test Anxiety, Choosing a Major, Learning Style Strategies, Career Exploration, and much more. This program also links students to FREE tutoring, including a Writing Center, a Math Lab, and free online. All students are invited to visit the Student Success Center located in Rooms 160, 170, 183, 188 in Corinth, Rooms 111 and 114 in Gainesville, and Room 124 in Bowie. TRIO Program: TRIO Programs are federally funded programs which offer services designed to assist students in achieving their academic goals. Services include educational workshops, academic advising, tutoring, personal counseling, career counseling, cultural enrichment, and financial aid information. Students may be eligible for TRIO if they are currently enrolled at North Central Texas College, have academic need, and meet at least ONE of THREE criteria which include: 1) first generation status neither parent has graduated from college 2) income level is within federal low income guidelines, and/or 3) has a documented disability. TRIO is located in Room 170 on the Corinth Campus, Room 114 on the Gainesville Campus, and Room 124 on the Bowie Campus. Students can also access the Department of Student Success website by going to and clicking on the red button in the middle of the page labeled Tutoring and Other ACADEMIC SUPPORT SERVICES, or by going directly to vices.htm POFT1325 Syllabus Fall p. 3
4 EEOC Statement Web Page North Central Texas College does not discriminate on the basis of race, color, national origin, gender, religion, age, or disability in the employment or the provision of services. Visit the North Central Texas College web page for information on registration, financial aid, counseling/advising, and cost of tuition and fees. You will also find information on the catalog and semester schedules as well as courses of study. You can keep up with what is happening on campus by checking the calendar of events and the sports news. The web has information on the library as well as links to other areas of interest. Check out our web page at POFT1325 Syllabus Fall p. 4
5 CHAPTER COMPETENCIES POFI 1325 Spring 2009 Chapter I Competencies The student will identify and implement basic math functions by: Numbers Identify each position of the decimal number system Write numbers or amounts in word forms. Round number to approximate an answer Addition Identify terms used with addition Align number correctly for adding Align decimal points in addition Add mentally Add Horizontally Subtraction Identify terms used with subtraction Check subtraction by addition Regroup in subtraction Solve problems with zeros in regrouping in subtraction Express negative numbers Add negative numbers Combine addition and subtraction Multiplication Identify terms used with multiplication Multiply with decimals Solve problems with zeros in multiplication Check multiplication Accumulate products Division Identify terms used with division Divide whole numbers Divide numbers that have remainders Divide numbers with decimals Check division by multiplying Check division by estimation Combine basic math operations in Excel POFT1325 Syllabus Fall p. 5
6 POFT1325 Syllabus Fall p. 6 Chapter II Competencies The student will identify and implement fractions by: Working with fractions and mixed numbers Identify terms used with fractions Distinguish between fractions and mixed numbers Convert improper fractions to whole numbers Convert improper fractions to mixed numbers Convert mixed numbers to improper fractions Reduce fractions to lowest terms Raise fractions to higher terms Convert fractions to decimals Convert decimals to fractions Adding and subtracting fractions and mixed numbers Identify terms used with adding and subtracting fractions Add and subtract like fractions Find the least common denominator Add and subtract unlike fractions Add fractions and mixed numbers Subtract fractions and mixed numbers Multiplying and dividing fractions and mixed numbers Multiply common fractions Use cancellation Multiply whole numbers, fractions, and mixed numbers Divide fractions Divide whole numbers, fractions, and mixed numbers Combine fraction operations in Excel Chapter III Competencies The student will identify and implement percentages by: Introduction to percents Identify terms used with percents Write a percent as a decimal Write a decimal as a percent Write a percent as a fraction Write a common fraction as a percent Part, Rate, and Base Identify the terms part, rate, and base Find the part, the rate, the base Identify the elements of percent problems Percent of increase and decrease Identify terms used with percent of increase and percent of decrease Find the actual increase Find the percent of increase Find the actual increase and total when the percent is given
7 Find the percent of decrease Find the actual decrease and total when the percent is given Determine percentage distribution Perform percent operations in Excel Chapter IV Competencies The student will identify and implement banking services by: The Checking Account Identify terms used with checking accounts Identify checking account services Distinguish among the types of checking accounts Maintain a checkbook and a check register Bank statement reconciliation Understand why a checking account must be reconciled Interpret a bank statement Reconcile a bank statement with a check register Perform banking operations in Excel Chapter V Competencies The student will identify and implement payroll by: Gross earnings Identify terms used for computing gross earnings Calculate gross pay for common pay periods Calculate gross earnings for straight time, overtime, and double time Gross Pay for various compensation methods Identify terms used for various compensation methods Calculate compensation by salary Calculate compensation by salary plus commission Calculate compensation by piecework Payroll Deductions Identify terms used for payroll deductions Calculate social security and Medicare Find the federal income tax using the wage bracket method Find the federal income tax using the percentage method Find the state income tax using the percentage method Find the state income tax using the state income tax rate Find the amount paid to Internal Revenue service (IRS) each payroll tax period Employee s earnings record and payroll register Create an employee s earning record Create a payroll register POFT1325 Syllabus Fall p. 7
8 Perform payroll calculations in Excel Chapter VI Competencies The student will identify and implement taxes and insurance by: Property tax and property tax rate Identify terms used with property tax and property tax rates Calculate the tax levied on property based on the assessed value Calculate the tax rate levied on property based on the assessed value State unemployment tax, federal unemployment tax, and federal income tax Identify terms used with state unemployment tax (SUTA), federal unemployment tax (FUTA), and federal income tax Calculate federal unemployment tax Health, Auto, Life, and Property Insurance Identify terms used with insurance Determine the premiums for health insurance Determine the premiums for automobile insurance Determine the premiums for life insurance Determine the premiums for property insurance Calculate the payment when a property insurance policy contains and 80% coinsurance clause Perform tax and insurance calculations in Excel Chapter VII Competencies The student will identify and implement merchandise purchasing by: The purchasing cycle Describing the purchasing cycle Identify terms used with purchasing Cash Discounts Identify terms used with cash discounts Calculate cash discounts Use the complement method Find the net amount after merchandise has been returned Find the net amount due after shipping and insurance charges Calculate amount of credit for partial payments Trade Discounts Find the net amound due ater a single trade discount Calculate the net amount due after trade and cash discounts and shipping charges Series discounts Find the net price after a series discount Find the single discount equivalent rate POFT1325 Syllabus Fall p. 8
9 Sales tax Calculate sales tax Use excel to calculate sales tax Perform merchandising calculations in Excel Chapter VIII Competencies The student will identify and implement markups and markdowns by: Concepts used in pricing merchandise o Identify terms used with pricing merchandise o Distinguish among basic pricing variables o Applying base, rate, and part formulas to pricing Selling price o Calculate markup based on cost to compute selling price o Calculate selling price when cost and markup rate based on selling price are known Markup rate o Calculate markup rate based on cost o Calculate markup rate based on selling price Markdown o Determine markdown sale price o Calculate markdown rate. Perform markup and markdown calculations in Excel POFT1325 Syllabus Fall p. 9
10 POFI1325 Fall 2009 ASSIGNMENT SCHEDULE Week Chapter Assignment 1 Chapter 1: Whole Numbers 8/24 Read Chapter and complete all reviews Chapter 2: Fractions Read Chapter and complete all reviews 2 Chapter 3: Decimals 8/31 Read Chapter Chapter 4: Checking Accounts Read Chapter 3 Chapter 5: Using Equations to Solve Business Problems 9/7 Read Chapter 4 Chapter 6: Percents and Their Applications in Business 9/14 Read Chapter 5 Chapter 7: Invoices, Trade Discounts, and Cash Discounts 9/21 Read Chapter 6 Chapter 8: Markup and Markdown 9/28 Read Chapter Chapter 9: Payroll Read Chapter POFT1325 Syllabus Fall p. 10
11 Week Chapter Assignment 7 Chapter 10: Simple Interest and Promissory Notes 10/5 Read Chapter 8 Chapter 11: Compound Interest and Present Value 10/12 Read Chapter 9 Chapter 13: Consumer and Business Credit 10/19 Read Chapter 10 Chapter 14: Mortgages 10/26 Read Chapter 11 Chapter 15: Financial Statements and Ratios 11/2 Read Chapter 12 Chapter 17: Depreciation 11/9 Read Chapter 13 Chapter 18: Taxes 11/16 Read Chapter 14 Chapter 19: Insurance 11/23 Read Chapter 15 Chapter 20: Investments 11/30 Read Chapter 16 Final Exam (Comprehensive) 12/7 POFT1325 Syllabus Fall p. 11
12 Workforce Education Program Elements (SCANS Skills) The Secretary s Commission on Achieving Necessary Skills (SCANS) conducted extensive research and interviews and determined that workplace know-how consists of two elements: foundations skills and workplace competencies. Upon successful completion of the courses in this program, students will have demonstrated the following competencies: (1) Foundation Skills (a) Basic Skills: A worker must (i) read, (ii)write, (iii) perform arithmetic and mathematical operations, (iv) listen, and (v) speak effectively. (b) Thinking Skills: A worker must (i) think creatively, (ii) make decisions, (iii) solve problems, (iv) visualize, (v) know how to learn, and (vi) reason effectively. (c) Personal Qualities: A worker must display (i) responsibility, (ii) self-esteem, (iii) sociability, (iv) self-management, (v) integrity, and (vi) honesty. (2) Workplace Competencies (a) Resources: A worker must identify, organize, plan, and allocate resources effectively. This includes (i) time, (ii) money, (iii) material and facilities, and (iv) human resources. (b) Interpersonal Skills: A worker must work with others effectively to (i) participate as a member of a team, (ii) teach others new skills, (iii) serve clients/customers, (iv) exercise leadership, (v) negotiate, and (vi) work with diversity. (c) Information: A worker must be able to (i) acquire and use information, (ii) organize and maintain information, (iii) interpret and communicate information and (iv) use computers to process information. (d) Systems: A worker must understand complex interrelationships as in (i) understanding systems, (ii) monitor and correct performance, and (iii) improve and design systems. (e) Technology: A worker must be able to work with a variety of technologies, e.g. (i) select technology, (ii) apply technology, and (iii) maintain and troubleshoot equipment. POFT1325 Syllabus Fall p. 12
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