Northcentral Technical College
Course Number 10-101-111 Course Title Accounting 1
Syllabus
Instructor and Class Information
Instructor Name
Nancy Wegter
Email
nwegterwvs@gmail.com
Virtual Office Location & Hours: Mondays 6 – 7 p.m.
http://tinyurl.com/nwegterblackboardcollaborate
Instructor Information
Please feel free to email the contact information provided. I will respond to your message within 24
to 48 hours or 1-2 days. All emails 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
Course Number
10-101-111
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
Type of Instruction Lecture and Lab
Total Hours
90 hours
Mode of Delivery
Virtual College
Textbook(s)
Financial Accounting, 14th Edition by Carl Warren, Jim Reeve, Jonathon Duchac Cengage Publisher ISBN10:1-305-08843-3This 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.
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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
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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
A
AB+
B
BC+
C
D
F
% or points needed to achieve grade
*All competencies must be met to earn a C or above
(100- 94.00%) and you have met all course competencies
(92 – 93.99%) and you have met all course competencies
(90 – 91.99% ) and you have met all course competencies
(86 – 89.99%) and you have met all course competencies
(84 – 85.99%) and you have met all course competencies
(81 – 83.99%) and you have met all course competencies
(76 – 82.99% ) and you have met all course competencies
(70 – 75.99%) and you have met all course competencies
(69.99 & Below) and/or you have NOT MET all course
competencies
Point
Credits
4.00
3.67
3.33
3.00
2.67
2.33
2.00
1.00
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.
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Assessment Information
Final course grades can be viewed by going to www.ntc.edu, 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
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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:
http://www.ntc.edu/current-students/guidelines-procedures
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: http://www.ntc.edu/current-students/tutoring
Learning Center: http://www.ntc.edu/current-students/learning-center.html
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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 715.803.1469 or visit
our website http://www.ntc.edu/disability-services.
NTC Student E-Mail
Email is NTC’s official communication tool with students. Please check your NTC email often. All college and
course communication will be through NTC student email 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
715-803-1160, press option #2, or 1-888-682-7144, Ext. 1160, press option #2. You can also submit a help
ticket online at http://www.ntc.edu/helpdesk. 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!
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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.
Competencies/Learning
Suggested
Learning Activities
Objectives
Time Frame
PATs
Learning Plan 1
Chapter 1
Competencies 1, 2, 3 and 11
Recorded chapter summaries,
Pearson demo problems, PPT’s,
graded and study problems
Chapter homework
problems and exams
Learning Plan 2
Chapter 2
Competencies 1, 2, 3, and 11
Recorded chapter summaries,
Pearson demo problems, PPT’s,
graded and study problems
Chapter homework
problems, quizzes and
exams
Learning Plan 3
Chapter 3
Competencies 1, 2, 3, 4
Recorded chapter summaries,
Pearson demo problems, PPT’s,
graded and study problems
Chapter homework
problems and exams
Learning Plan 4
Chapter 4
Competencies 1, 2, 3, 4, 10 and
11
Recorded chapter summaries,
Pearson demo problems, PPT’s,
graded and study problems
Chapter homework
problems, quizzes and
exams
Learning Plan 5
Chapter 5
Competencies 1, 2, 3, 4, 5, 6, 9
and 11
Recorded chapter summaries,
Pearson demo problems, PPT’s,
graded and study problems
Chapter homework
problems and exams
Learning Plan 6
Chapter 6
Competencies 5, 9 and 11
Recorded chapter summaries,
Pearson demo problems, PPT’s,
graded and study problems
Chapter homework
problems and exams
Learning Plan 7
Chapter 7
Competencies 1, 2, 3, 7, and 12
Recorded chapter summaries,
Pearson demo problems, PPT’s,
graded and study problems
Chapter homework
problems and exams
Learning Plan 8
Chapter 8
Competencies 7 and 11
Recorded chapter summaries,
Pearson demo problems, PPT’s,
graded and study problems
Chapter homework
problems and exams
Learning Plan 9
Chapter 9
Competencies 1, 2, 3, 8, and 11
Recorded chapter summaries,
Pearson demo problems, PPT’s,
graded and study problems
Chapter homework
problems and exams
Learning Plan
10
Chapter 10
Recorded chapter summaries,
Pearson demo problems, PPT’s,
graded and study problems
Chapter homework
problems and exams
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