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COURSE DESCRIPTIONS Suffix—The Last Letter Denotes the Purpose of the Course Zachary Perrin Sheldon, Iowa Automotive student COURSE DESCRIPTIONS Suffix—The last letter denotes the purpose of the course. A = Transfer E = Recommended for Transfer C = Career and Technical H = Developmental Course Descriptions IOWA’S COMMON COURSE DESIGNATIONS Accounting ACC Foreign Language—German FLG Administrative Assistant ADM Foreign Language—Spanish FLS Agriculture—Agronomy AGA General Music MUS Agriculture—Animal Science AGS General Phys Ed and Health PEH Agriculture—Comprehensive-Miscellaneous AGC Geography GEO Agriculture—Farm Mgt-Business AGB Graphic Communications GRA Agriculture—Horticulture AGH Graphic Technologies GRT Agriculture—Mechanics AGM Health Information Technology HIT Agriculture—Precision Ag AGP Health Safety and Environ Tech HSE Anthropology ANT Health Sciences HSC Art ART Heavy Equipment HEQ Automation Technology and Robotics ATR History HIS Associate Degree Nursing ADN Hospitality, Culinary Arts, and Management HCM Automotive Technology AUT Humanities HUM Biology BIO Industrial Technology IND Business BUS Journalism JOU Business Computer Apps BCA Legal Assistant LGL Cancer Information Management CIM Literature LIT Chemistry CHM Management MGT Communication COM Manufacturing MFG Computer Aided Drafting CAD Marketing MKT Computer Networking NET Mathematics MAT Computer Programming CIS Medical Assistant MAP Computer Science CSC Paralegal PRL Construction CON Pharmacy Tech PHR Criminal Justice CRJ Philosophy PHI Cultural Studies CLS Physical Education PEC Diesel DSL Physical Science PHS Disability Services DSV Physics PHY Early Childhood Education ECE Political Science POL Economics ECN Powerline PWL Education EDU Practical Nursing PNN Electrical Technology ELE Psychology PSY Electronics ELT Radiologic Technology RAD Emergency Medical Services EMS Religion REL Engineering EGR Science SCI Engineering Technology EGT Sustainable Energy Resources SER English Composition ENG Sociology SOC Environmental Science ENV Speech SPC Film and Theatre DRA Student Development SDV Finance FIN Welding WEL 101 COURSE DESCRIPTIONS ACCOUNTING______________________________________________________ ACC221-A Cost Accounting 3 You will learn to account for the distribution of materials, ACC111-A Introduction to Accounting 3 labor and overhead costs under job order, process, standard This course is designed to teach the key concepts and skills cost systems, and activity based systems. You will relate the required to record a variety of accounting entries for both principles and methods of applying manufacturing costs and a service and merchandising business, to prepare financial expenses to the formation of reports for management. statements, to record payroll entries, to prepare payroll Prerequisite: ACC132-A records, and to utilize good cash management skills. The skills learned will prepare students for direct job entry as ACC231-A Intermediate Accounting I 4 small business owners and entrepreneurs. Accounting This course will provide you with increased emphasis on the concepts are applied to a variety of companies. fundamental theories of financial accounting and reporting. Special emphasis will be given to balance sheet accounts. ACC118-C Introduction to Accounting Systems 3 Prerequisite: ACC132-A This is a course in beginning accounting, emphasizing the basic principles, practices, and terminology of accounting. ACC232-A Intermediate Accounting II 4 The focus is on accounting for a small business (sole propri- In this course you will study long-term investments, current etorship), and the units covered will take you through the and contingent liabilities, long-term liabilities, leases, pen- accounting cycle (including adjusting entries). sions, owners’ equity, financial reporting, and statement analysis. Prerequisite: ACC231-A ACC131-A Principles of Accounting I 4 In this, the first of two courses in principles of accounting, ACC237-A Intermediate Accounting I 4 you will learn basic theory and structure of accounting. An in-depth study of selected financial accounting theory Emphasis will be on accounting cycles and preparations of and practices. Topics may include professional organiza- accounting statements for service and mercantile businesses, tions, structures, financial statements, the time-value of systems and controls, partnerships and corporations. money, inventories, and other current and non-current assets and liabilities. As time permits some other specialty ACC132-A Principles of Accounting II 4 topics will be looked at; such as the statement of cash In this course you will learn the fundamentals of financial flows, accounting for leases, and revenue recognition. statement analysis, long term liabilities, investments, mana- gerial accounting for decision making, and accounting for ACC261-A Income Tax Accounting 3 manufacturing firms. Prerequisite: ACC131-A This course introduces the general theory and procedure pertaining to federal taxation. Applications of Federal laws ACC142-A Financial Accounting 3 as they pertain to (1) income of individual partnerships, joint An introduction to the use of accounting in the decision ventures, estates, trusts, and corporations; (2) gifts; (3) making process. Information will be presented with a bias estates; and (4) social security are studied. toward user orientation as opposed to preparer orientation. Course competencies will be developed in the areas of ACC265-A Income Tax Accounting 4 identifying the role of accounting in society, basic accounting You will learn the basic information needed to prepare and business terminology, concepts behind financial information, income tax returns for individuals. You will also be intro- accepted accounting practices, analysis and interpretation of duced to and prepare income tax returns for partnerships financial statements of sole proprietorships and corporations. and corporations. Prerequisite: ACC132-A ACC146-A Managerial Accounting 3 ACC311-A Computer Accounting 3 Managerial Accounting is a continuation of Financial This course introduces computerized accounting methods. Accounting. This course emphasizes financial statement Through hands-on computer work, the student will become analysis, including the reporting of cash flows, and manage- familiar with the procedures necessary to complete tasks rial accounting as it relates to decision-making and to the involving the general ledger, accounts payable, accounts manufacturing environment. This course serves as a foun- receivable, bank reconciliation, budgeting, purchase order dation for other accounting courses for students planning processing and inventory, sales order processing and inven- careers in accounting, as well as providing for the needs for tory, fixed assets and payroll within a software application students in business administration. package. Learners practice setting up service and merchan- dising businesses and convert a manual accounting system ACC161-E Payroll Accounting 3 to an electronic one. Prerequisite: ACC131-A Completion of this course will enable you to identify the various laws that affect employers in their payroll operations, ACC312-E Computer Accounting 4 know the record-keeping requirements of these laws, realize This course will give you hands-on experience dealing with the importance of these laws, and identify the procedures integrated accounting computer programs. You will utilize employed in a typical payroll accounting system. You will the computer to generate journals, ledgers, and financial also prepare manual and computer generated payrolls. statements. In addition, you will use the computer to do Corequisite: ACC131-A financial statement analysis, compute depreciation sched- ules, perform payroll operations, and prepare payroll Northwest Iowa Community College Catalog 2017–2018 reports. Prerequisite: ACC131-A 102 Course Descriptions ACC362-E Accounting Spreadsheets 4 ADM179-A Records Management 3 You will use spreadsheet and presentation software to create Records Management course is designed to provide instruc- and present accounting information calculated and used in tion and practice in indexing, coding, and cross-referencing the field. Prerequisites: ACC231-A, BCA217-E records using alphabetic indexing rules. Emphasis will be placed on alphabetic systems, subject, geographic, and ACC851-C Tax Accounting Lab-VITA numeric filing. Students will review records retention and Volunteer Return Preparation Program 2 transfer, control of requisitions and charge-outs, and selec- VITA, an acronym for Volunteer Income Tax Assistance, tion of supplies and equipment. Students are introduced to is a nationwide program sponsored by the Internal Revenue using a computer database to apply records management Service (IRS). VITA volunteers prepare federal and state principles. Electronic records, image records, and establishing income tax returns, at no charge, for primarily low-income a records and information management program are also and elderly individuals. The course is designed to give stu- discussed. dents an experiential and service learning opportunity. Prerequisite: ACC265-A ADM900-C Internship I 3 Internship I is an optional course designed for summer term completion between years 1 and 2. This course provides an opportunity for students to gain practical and professional ______________________________________________________ADMINISTRATIVE ASSISTANT work experience through on-site training in an approved office setting. The actual training on the job site will be under ADM105-C Introduction to Keyboarding 1 This course emphasizes
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