NORTH CENTRAL TEXAS COLLEGE COURSE SYLLABUS

 

Course Title:	Payroll and Business Tax Accounting
Course Prefix & Number:		ACNT 1329	Section Number:	581	Semester/Year:	SP2 20
Semester Credit Hours:		3	Lecture Hours:	48	Lab Hours:	16
Course Description (NCTC Catalog): A study of payroll procedures, taxing entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment.
Course Prerequisite(s): Required (unless approved by accounting department): ACNT 1304
Required or Recommended Course Materials: Required: Payroll Accounting 2020 6th Edition By Jeanette Landin and Paulette Schirmer. McGraw Hill   NOTE - You do not need to purchase a Connect Access Code this semester.  McGraw Hill has provided us with free codes. Check Canvas/Modules/Start Here for the free access code.     Required: Access to a computer internet access and a browser.  Calculator. Notebook. Pen/pencil.

 

 

INSTRUCTOR INFORMATION

Name of Instructor:	Dee Amaradasa
Campus/Office Location:	Online via Canvas (Inbox or Conference)
Telephone Number:	940-498-6414
E-mail Address:	damaradasa@nctc.edu  NOTE – Your instructor will not respond to e-mail sent from your personal or work e-mail addresses.  Please use Canvas mail or NCTC Lion Mail to communicate with your instructor.

 

 

 

 

OFFICE HOURS

Monday	Tuesday	Wednesday	Thursday	Friday	Saturday	Sunday
	4:30 pm – 8:20 pm Online via Canvas – by appointment.
Note:  Although these are my scheduled office hours, you may contact me anytime via Canvas Mail.

 

 

STUDENT LEARNING OUTCOMES (From Academic Course Guide Manual/Workforce Education Course Manual/NCTC Catalog

At the successful completion of this course the student will be able to:
1.	Calculate employee payroll and employer-related taxes
2.	Prepare related tax forms
3.	Manage payroll records required to reflect current laws and regulations

 

GRADING CRITERIA

# of Graded Course Elements	Graded Course Elements	Percentage or Point Values
Various	Payroll Project	35%
Various	Homework	30%
Various	Discussions	10%
2	Unit Exams	25%
		100%

 

 

Letter grades for this course will be assigned in accordance with NCTC standard grading policy. 

     

A	90% - 100%		D	60% - 69%
B	80% - 89%		F	0 – 59%
C	70% - 79%

 

 

 COURSE SUBJECT OUTLINE (Major Assignments, Due Dates, and Grading Criteria)

Week	Topic	Tentative Assignments	Due Dates
1	Ch. 1 Payroll Practices and System Fundamentals	Ch 1 Homework Ch 1 Project	4/5/2020
2	Ch. 2 Payroll System Procedures	Discussion 1 original post Ch 2 Homework Ch 2 Project Discussion 1 reply	4/9/2020   4/11/2020
3	Ch. 3 Gross Pay Computation	Discussion 2 original post Ch 3 Homework Ch 3 Project Discussion 2 reply	4/16/2020   4/19/2020
4	Ch. 4 Fringe Benefits and Voluntary Deductions	Exam 1	4/26/2020
5	Ch. 5 Employee Net Pay and Pay Methods	Discussion 3 original post Ch 4 and 5 Homework Ch 4 and 5 Project Discussion 3 reply	4/30/2020   5/2/2020
6	Ch. 6 Employer Payroll Taxes and Labor Planning	Discussion 4 original post Ch 6 Homework Ch 6 Project Discussion 4 reply	5/7/2020   5/10/2020
7	Ch. 7 The Payroll Register, Employees' Earnings Records, and Accounting System Entries	Ch 7 Homework Ch 7 Project Exam 2	THURSDAY 5/14/2020

 

CAPSTONE REQUIREMENTS FOR ACCOUNTING MAJORS

The capstone for the Accounting Technician Certificate is a comprehensive program exam with a score of 70% or higher.  Exam must be scheduled with the Department Chair upon completion of a certificate.

 

The capstone requirement for the AAS Degree in Accounting is ACNT 2302 Accounting Capstone.   It should be taken the last semester before graduation. This course may not be substituted.

Regular and punctual attendance is expected of all students in all classes for which they have registered.  All absences are considered to be unauthorized unless the student is absent due to illness or emergencies as determined by the instructor.  It is the student responsibility to provide documentation as to the emergency for approval and judgement by the faculty member.  Approved college sponsored activities are the only absences for which a student should not be held liable and only when provided by a college official ahead of the absence.  Valid reasons for absence, however, do not relieve the student of the responsibility for making up required work.  Students will not be allowed to make up an examination missed due to absence unless they have reasons acceptable to the instructor.  A student who is compelled to be absent when a test is given should petition the instructor, in advance if possible, for permission to postpone the exam.  Student will be dropped from a class by the Registrar upon recommendation of the instructor who feels the student has been justifiably absent or tardy a sufficient number of times to preclude meeting the course’s objectives.    Persistent, unjustified absences from classes or laboratories will be considered sufficient cause for College officials to drop a student from the rolls of the College. From Board Policy FC (LOCAL)

Attendance in your online course will be measured by the completion of graded assignments by their due dates. Students who fail to log in regularly and participate in online course assignments will be reported to the college as non-attending students. 

 

Non-attendance may impact your Financial Aid.

 

 

Last day to withdraw from a course with a “W” is   April 24^th, 2020.

 

Students can learn more about the withdraw policy and procedure by http://www.nctc.edu/current-students/drop-withdraw-class.html

The Office for Students with Disabilities (OSD) provides support services for students with disabilities, students enrolled in technical areas of study, and students who are classified as special populations (i.e. single parents).

Support services for students with disabilities might include appropriate and reasonable accommodations, or they may be in the form of personal counseling, academic counseling, career counseling, etc.  Furthermore, OSD Counselors work with students to encourage self-advocacy and promote empowerment. The Counselors also provides resource information, disability-related information, and adaptive technology for students who qualify.

If you feel you have needs for services that the institution provides, please reach out to either Wayne Smith (940) 498-6207 or Yvonne Sandman (940) 668-4321.  Alternative students may stop by Room 170 in Corinth or Room 110 in Gainesville.

o           Academic General Education Course (from ACGM but not in NCTC Core)

o        Academic NCTC Core Curriculum Course

o        WECM Course

Students are expected to follow all rules and regulations found in the student handbook and published online.

Scholastic dishonesty shall include, but is not limited to cheating, plagiarism, academic falsification, intellectual property dishonesty, academic dishonesty facilitation and collusion.  Faculty members may document and bring charges against a student who is engaged in or is suspected to be engaged in academic dishonesty.  See Student Handbook, “Student Rights & Responsibilities: Student Conduct ([FLB(LOCAL)]”.

 

Please refer to the student handbook on consequences for academic dishonesty.

 

 

Students can read more about the college's grade appeal processes and procedures for assigning incomplete grades by visiting the Academic Catalog:  https://www.nctc.edu/catalog/academic-policies/grades-reports/student-grade-appeal.html  and https://www.nctc.edu/catalog/academic-policies/grades-reports/incomplete-grades.html .

 

 QUESTIONS, CONCERNS, or COMPLAINTS

Name of Chair/Coordinator:	Dr. Cherly Furdge
Office Location:	Corinth Campus, Suite 239 Office 234
Telephone Number:	940-498-6238
E-mail Address:	cfurdge@nctc.edu
Name of Instructional Dean:	Debbie Huffman
Office Location:	Gainesville
Telephone Number:	940-668-3357
E-mail Address:	dhuffman@nctc.edu