Northcentral Technical College Course Number Course Title Accounting 1 Syllabus

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1 Northcentral Technical College Course Number Course Title Accounting 1 Syllabus Instructor and Class Information Instructor Name Nancy Wegter Virtual Office Location & Hours: Mondays 6 7 p.m. Instructor Information Please feel free to the contact information provided. I will respond to your message within 24 to 48 hours or 1-2 days. All s should include your full name, course name and a detailed, professional message. Start Date End Date Meeting Times No meeting required - Online Meeting Location Online Course Course Information Textbook(s) Course Number Course Title Accounting 1 Course Description: Introduction for those with no background and a refresher for those with limited background in accounting fundamentals. Analyze and record routine transactions. Complete year-end adjustments and financial statements for a single-owner service-oriented business. Study of the accounting cycle to include those special transactions, calculations, and variations of financial statements appropriate for a single-owner retail firm. Students in this course will study accounting, concentrating on the efficient management, recording, and adjusting of current assets. Total NTC Credits 4 Total Hours 90 hours Type of Instruction Lecture and Lab Mode of Delivery Virtual College Financial Accounting, 14 th Edition by Carl Warren, Jim Reeve, Jonathon Duchac Cengage Publisher ISBN- 10: This book may be purchased at NTC s bookstore. If you purchase your book from the NTC bookstore then you will have access to the online homework site for one year. If you purchase your textbook from another source, then you may need to purchase access to the online CengageNOWv2 homework site. 1

2 Learner Supplies: Calculator, Calendar/Organizer, Flash Drive, Headphones (optional), Pencils, Erasers, Pens, Paper for notes Soft Skills Soft Skills are broad outcomes or skills that every graduate of an NTC program is expected to achieve. These skills go beyond the context of a specific course or program and are the skills employers tell us they expect employees to have. For you to meet these demands, NTC has identified seven Soft Skills that are important to every area of learning. These Soft Skills are: Communicate Effectively, Act Responsibly, Work Productively, Work Cooperatively, Demonstrate Integrity, Think Critically and Creatively and Develop Global Awareness. The Soft Skills that will be a focus in this course are: Work Productively Work Cooperatively Demonstrate Integrity Think Critically and Creatively Act Responsibly Communicate Effectively General Education Outcomes The General Education Outcomes from the General Education Assessment Committee are embedded in all of our General Education courses. G. E. O. (1) Demonstrate comprehension of basic research methods including research design, data collection, and/or interpretation. G. E. O. (2) Recognize and respect diversity. G. E. O. (3) Evaluate the credibility of source information and accurately cite resources. G. E. O. (4) Demonstrate comprehension of relevant terminology and/or principles through effective audience-focused communication. G. E. O. (5) Demonstrate effective use of technology in an academic context. G. E. O. (6) Apply appropriate skills and concepts to solve real world problems. Program Outcomes In this course you will develop knowledge and skills in support of the following Program Outcomes: Process financial transactions throughout the accounting cycle. Analyze financial and business information to support planning and decision making. Identify internal controls to reduce risk. The graduate of the Accounting program will: 1. Analyze, calculate, record, report and interpret financial information. 2. Use problem-solving strategies in financial, cost, tax, and payroll accounting situations. 3. Explain the interrelationship of both the manual and automated accounting systems. 4. Apply computer technology utilizing spreadsheets, word processing, databases, and accounting-related software. 5. Participate in team-focused work groups. 6. Develop a professional growth plan for continuous lifelong learning. 7. Demonstrate an ethical, responsible, and dependable attitude 2

3 Course Competencies Competencies are what learners will be able to do as a result of the learning experience. Competencies are about doing, not about knowing. Course competencies specify what learners will be able to do after successfully completing the course. In this course, the competencies that you must master at a C level are: 1 Apply basic principles of double-entry accounting 2 Maintain daily financial records 3 Prepare financial statements 4 Complete year-end adjusting entries 5 Maintain merchandise records under the periodic and perpetual inventory methods 6 Analyze year-end procedures through preparation of a worksheet and financial statements 7 Use internal control and proper accounting procedures for promoting honesty, accuracy, and efficiency in handling cash 8 Analyze various types of receivables, promissory notes, and uncollectible accounts. 9 Analyze methods of assigning costs to merchandise inventory at the end of the fiscal year 10 Complete the accounting period closing process 11 Analyze ratios to evaluate business performance 12 Describe accounting information systems Course Grading Information Each Student must pass all of the competencies to pass the class. Each Competencies assessment points must be averaged and weighted to determine the grade for the course. Letter grade % or points needed to achieve grade *All competencies must be met to earn a C or above Point Credits A ( %) and you have met all course competencies 4.00 A- ( %) and you have met all course competencies 3.67 B+ ( % ) and you have met all course competencies 3.33 B ( %) and you have met all course competencies 3.00 B- ( %) and you have met all course competencies 2.67 C+ ( %) and you have met all course competencies 2.33 C ( % ) and you have met all course competencies 2.00 D ( %) and you have met all course competencies 1.00 F (69.99 & Below) and/or you have NOT MET all course competencies 0.00 Letter grades on chart represent NTC's grading scale. *Please note there are no C-, D+ or D- grades. Remember that grades are not GIVEN but EARNED. 3

4 Assessment Information Final course grades can be viewed by going to clicking on "myntc" and following the instructions listed. For more information on grading and academic procedures please review the NTC Policies and Guidelines on this syllabus. In this course your performance will be assessed in the following methods: This course is a performance-based course, designed for your success. Learning plans will be studied over the course of the semester. Each learning plan will have assessment activities or Performance Assessment Tasks (PATs) which will evaluate your performance of the course competencies. You will also be required to demonstrate the competencies through a variety of assessment methods including, but not limited to: class discussions, homework, exams, and on lab projects using specific resources. Your grade will be based on you being able to demonstrate all course competencies at a minimum level of 2 or C on performance-based tasks in order to pass the course. In this course your performance will be assessed in the following methods: 9 Graded Homework assignments, one for each learning plan 9 Graded Tests (each test consist of two parts), one for each learning plan Each learning plan will consist of a set of graded homework and a test. The test will consist of two parts. Part I will be multiple choice and part II will consist of problems you ve been engaged with either through the readying, demo problem videos, the study plan, practice homework, and/or graded homework. All tests assessed will range from at least 80 to 150 points each. 30 hours of the study plan (located in My Accounting Lab) 100 points o At the end of the course, I ll check the time you spent in the study plan. You should have at least 30 hours total spent in the student plan to earn a total of 100 points. On average, it should be about 3 ½ to 4 hours per chapter. You do not have to spend all 3 ½ to 4 hours in each chapter but just a total of 30+ hours overall. CengageNOWv2 Lab: o This is where all your homework, tests and practice homework will be. Make sure that you follow the directions posted in Brain Honey to register for an account and for my class session. All the required steps and needed information to register is posted in Brain Honey in the Course Information tab. o You will only have 2 attempts at assigned graded homework. So make sure you fully understand the concepts in the practice homework before attempting the graded homework. o Practice homework allows unlimited attempts and you will see that it is NOT included in your grade. About 90% to 95% of the practice homework is very familiar to the graded homework, in fact, most of it is exactly the same with different figures. So make sure that you are familiar with the concepts in the practice homework before you attempt the graded homework! o Make sure you are working in the study plan in CengageNOWv2. All assessment will be located in CengageNOWv2 with the exception of discussion questions which are located in Brain Honey. Attendance and Participation 4

5 Online Attendance: To demonstrate consistent online attendance and participation, you should plan to log on and actively participate in the course each day. Regular online attendance and setting a routine for the completion of assignments, tests, and quizzes are a good way to be successful in this course. Examples of appropriate responses would be an entry into the threaded discussion, submission of an assignment, or participation in group work. *Although there are no due dates pertaining to assignments, quizzes and or exams, all work must be turned in by the last day of the semester, Friday May, 22 by Noon. No late work will be accepted. (There are two assignments that do require completion before financial aid is disbursed. See Learning Plans on Blackboard for more details.) Online - Learner Role and Responsibilities You are an adult learner and as such you are responsible for you own learning. No one else can be a "stand in" for you in the learning process. You will be held accountable for all assigned activities. You matter and what you do does make a difference. You will have an opportunity to share your unique ideas and experiences with your student peers and myself. The form and content of your participation will determine the level of achievement, satisfaction, and enjoyment that you experience. Because others are depending on you to keep the course moving, you have an obligation to meet deadlines for completing assignments and postings. Virtual College - In order to succeed in a Virtual College course, you need to have the required level of computer skills, motivation and a commitment to learn and work on your own. This means that it is very important that you are independently organized, responsible, have the ability to troubleshoot and understand how to ask for help when needed. While this course has flexible assignment deadlines, you must begin your course and complete one academic assignment within the first week of your designated start date (e.g. an assignment is an academic discussion post, quiz, exam or submitted assignment). To complete this course by the end of the semester, you are strongly encouraged to complete assignments each week. This will help you stay on track and be successful. If you run into issues during the semester, please contact me or your LEG, as soon as possible to help you work out a plan to ensure course completion. NTC Student Guidelines and Procedures Please review all of the NTC student guidelines and procedures found at this website: Student Behavior Guidelines: Academic Honesty Computer Use Policy Discrimination and Harassment Drugs and Alcohol Safety and Security Student Code of Conduct Student Due Process Tobacco-Free Campus Drugs and Alcohol Academic Support Please visit the following sites to learn more about these services. Tutoring: Learning Center: 5

6 Academic Accommodations NTC is committed to providing reasonable accommodations that allow students with disabilities to fully participate in the technical college environment. If you are a student with a documented disability and believe you could benefit from academic accommodations, please contact Disability Services at or visit our website NTC Student is NTC s official communication tool with students. Please check your NTC often. All college and course communication will be through NTC student and Blackboard. Please use professional communication at all times. Help Desk Information NTC has a Help Desk to provide technical support. Requests for help may include login and password problems, course software use, software technical problems, and browser questions. If you have questions or need assistance when you are working on your course, you can contact the NTC Student Help Desk by calling , press option #2, or , Ext. 1160, press option #2. You can also submit a help ticket online at Please provide the following information: name of course, your student ID number, what you were trying to do, any error messages you may have received, and how to contact you. Course Revisions In this syllabus, I have provided course information and a tentative schedule to guide your learning. I do, however, reserve the right to revise this information so that I may offer you the most current content and effective educational experiences. I will communicate any syllabus or schedule changes to you in a timely manner to support your success in this course. Extra Credit No extra credit is available in this course. Plagiarism: Presentation of work that originates from another unacknowledged source as one's own. Presenting someone else's ideas, argument, or information verbatim (or close to verbatim) without acknowledgement of the source in assessments, papers, or discussions, constitutes plagiarism. Cheating: a) Giving, receiving, using, or attempting to give, obtain, or use, unauthorized information or assistance during an assessment or an examination b) Obtaining or conveying, or attempting to obtain or convey, unauthorized information about an assessment or examination questions c) Giving or receiving assistance on an essay or assignment that goes beyond that specifically allowed by the instructor (this includes buying and selling, or attempt to buy or sell essays and/or research assistance relating to course assignments) d) Impersonating someone else or causing or allowing oneself to be impersonated in an examination, or knowingly availing oneself of the results of impersonation e) Presenting a single piece of work in more than one course without the permission of the instructors involved Plagiarism will not be tolerated and it can result in termination from the course. If you have any question as to the difference between working cooperatively and cheating, please come ask me! 6

7 Class Schedule: Please complete the work in no later than the suggested time frame listed below to be successful in each learning plan, overall in this class. Suggested Time Frame Competencies/Learning Objectives Learning Activities PATs Learning Plan 1 Chapter 1 Competencies 1, 2, 3 and 11 Learning Plan 2 Chapter 2 Competencies 1, 2, 3, and 11 Learning Plan 3 Chapter 3 Competencies 1, 2, 3, 4 Learning Plan 4 Chapter 4 Competencies 1, 2, 3, 4, 10 and 11 problems, quizzes and exams problems, quizzes and exams Learning Plan 5 Chapter 5 Competencies 1, 2, 3, 4, 5, 6, 9 and 11 Learning Plan 6 Chapter 6 Competencies 5, 9 and 11 Learning Plan 7 Chapter 7 Competencies 1, 2, 3, 7, and 12 Learning Plan 8 Chapter 8 Competencies 7 and 11 Learning Plan 9 Chapter 9 Competencies 1, 2, 3, 8, and 11 Learning Plan 10 Chapter 10 7

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