Accounting

Accounting Course Descriptions

Award: Associate of Applied Science (AAS)

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ACC115 Introduction to Accounting

4 credits – This course presents the fundamental concepts, procedures, and applications of the accounting cycle for service and merchandising businesses. The proprietorship form of ownership is studied. Topics include the special journals, payroll accounting, and accounting for cash.

Lecture Hours: 64

ACC116 Introduction to Accounting II

4 credits – This course is a continuation of ACC-115 Introduction to Accounting emphasizing the principles of accrual accounting. Emphasis is placed on accounting for corporations and a manufacturing business. Topics include accounting for receivables, inventory, and long-term assets.

Lecture Hours: 64

Pre-requisites: ACC115 Introduction to Accounting or ACC131 Principles of Accounting I

ACC131 Principles of Accounting I

4 credits – This course is an introduction to basic financial accounting concepts and procedures for service and merchandising businesses. Topics included are the accounting cycle; accounting systems; financial statements; and accounting for cash, receivables, payables, inventories, plant assets; partnerships and corporations.

Lecture Hours: 64

ACC132 Principles of Accounting II

4 credits – This course continues to address topics in financial accounting that began in ACC131 Principles of Accounting I. Primary emphasis is on managerial accounting and the corporate form of ownership. Topics include accounting for bonds, the statement of cash flows, and financial statement analysis. Managerial accounting topics include job order and process cost systems, cost-volume-profit analysis, budgeting, and standard cost systems. Capital investment analysis and activity-based costing are also addressed.

Lecture Hours: 64

Pre-requisites: A minimum grade of C- in ACC131 Principles of Accounting I

ACC190 Financial Analysis

2 credits – This course provides the student with a general framework of corporate finance. The emphasis is limited to analysis and evaluation of alternative choices for investments and working capital. The objective is accomplished through assigned readings, lectures, completed assignments and projects, as well as through quizzes and tests.

Lecture Hours: 32

Pre-requisites: A minimum grade of 'C' in ACC132 Principles of Accounting II OR a minimum grade of 'C' in ACC116 Introduction to Accounting II.

ACC222 Cost Accounting

4 credits – This course provides an introduction to accounting concepts of manufacturing systems. In addition job order and process costing systems, profit planning, and control programs are emphasized.

Lecture Hours: 64

Pre-requisites: ACC132 Principles of Accounting II or ACC116 Introduction to Accounting II

Course Fee: $30.00

ACC231 Intermediate Accounting I

4 credits – This course emphasizes accounting theory as students work with detailed applications of various balance sheet and income statement accounts. Applicable generally accepted accounting principles are emphasized as they relate to each subject area. Time values of money concepts are also introduced.

Lecture Hours: 64

Pre-requisites: ACC116 Introduction to Accounting II or ACC132 Principles of Accounting II

ACC232 Intermediate Accounting II

4 credits – This course continues the detailed applications that began in ACC-231 Intermediate Accounting I. Emphasis is on corporate debt and equity. The statement of cash flows is addressed extensively as well as the accounting for business combinations. The course will conclude with financial statement analysis.

Lecture Hours: 64

Pre-requisites: ACC231 Intermediate Accounting I

ACC250 Review for the LPA Exam

3 credits – This course reviews and summarizes the accounting, law, and ethics information received in the accounting program over four semesters to prepare students for the licensing exam.

Lecture Hours: 48

Pre-requisites: A minimum grade of 'C' in ACC132 Principles of Accounting II, or a minimum grade of 'C' in ACC116 Introduction to Accounting II, or instructor approval.

ACC265 Income Tax Accounting

4 credits – Emphasis is placed on the understanding of the federal tax system. The student will gain hands on experience preparing the most current tax forms for sole proprietorship businesses and individuals. Tax planning is addressed as it relates to the current and forthcoming year. Students will be provided with an opportunity to use computer software to prepare returns.

Lecture Hours: 64

ACC311 Computer Accounting

3 credits – This course presents an introduction to a computerized accounting system. Two popular software packages will be used to accumulate, classify, and summarize data about a business.

Lecture Hours: 32 Lab Hours: 32

Pre-requisites: A minimum grade of "C" in ACC115 Introduction to Accounting or ACC131 Principles of Accounting I.

Course Fee: $30.00

ACC360 Accounting Spreadsheets

2 credits – This course provides the student with an in depth working knowledge of how to use an integrated spreadsheet program to assist in routine jobs. Writing formulas is emphasized along with planning and creating spreadsheets.

Lecture Hours: 16 Lab Hours: 32

Pre-requisites: BCA205 Database/Spreadsheets

ACC801 Payroll Accounting

1 credit – This course involves the study of the federal, as well as the state forms and regulations concerning payroll. Students will be completing a comprehensive payroll simulation.

Lecture Hours: 0 Lab Hours: 32

Pre-requisites: ACC131 Principles of Accounting I or ACC115 Introduction to Accounting

ACC803 Accounting Simulations

1 credit – This course provides hands-on experience using a manual and computerized simulation of an accounting cycle. The proprietorship form of business, accrual accounting, and other concepts learned in the first accounting course will be the basis for the simulation.

Lecture Hours: 0 Lab Hours: 32

Pre-requisites: ACC131 Principles of Accounting I or ACC115 Introduction to Accounting

ADM131 Office Calculators

1 credit – The 10-key electronic calculator is used in business related applications. The emphasis is on speed and accuracy as the student performs the basic arithmetical procedures.

Lecture Hours: 0 Lab Hours: 32

Course Fee: $30.00

ADM222 Career Capstone

3 credits – Career skills, techniques, and strategies that will assist the student in securing and maintaining employment are developed. Students will learn the fundamentals of the job search process, including interviewing skills and employment correspondence. International, legal, and ethical issues as well as technological developments affecting workplace communication skills are incorporated throughout the course. An individual capstone portfolio will be created. It is required that this course be taken the semester in which the student will be graduating.

Lecture Hours: 48

Other Requirements: This course can only be taken in the term in which the student will be completing their program of study.

Course Fee: $30.00

BCA134 Word Processing

3 credits – This course will provide word processing concepts, terminology, and experience producing entry-level and advanced documents found in typical business offices. The major focus of the course is on mastery of word processing functions and concepts.

Lecture Hours: 48

Co-requisites: ADM105 Introduction to Keyboarding

BCA205 Database/Spreadsheets

3 credits – This course emphasizes file management and learning to generate and format spreadsheets and databases. File management tasks include managing folders and moving, copying, and deleting files. Spreadsheet tasks include making entries, correcting entries, entering formulas, and creating charts. Database tasks include designing and creating tables, generating queries, creating forms and reports, and database maintenance. Basic computer literacy is expected of students enrolling in this course.

Lecture Hours: 48

Pre-requisites: Appropriate math placement score;
A minimum grade of 'C' in RDG039 College Preparatory Reading II or appropriate compass score

Co-requisites: Ability to type 15 net words per minute on a five-minute timing. Test will be given on the first day of class.

BUS102 Introduction to Business

3 credits – An introductory survey course which provides an overview of the major functions in business with relation to current social, economic, and environmental concerns.

Lecture Hours: 48

BUS180 Business Ethics

3 credits – This course is an introduction to ethical decision making in business. There is an examination of individual, organizational, and macro level issues in business ethics. This course does not determine correct ethical action; it is designed to assist the potential businessperson to make more informed ethical decisions on a daily basis. Dilemmas, real life situations, and cases provide an opportunity for you to use concepts in the assignments and to resolve ethical issues. Since there is no universal agreement on the correct ethical business norms critical thinking and informed decision making are emphasized.

Lecture Hours: 48

BUS183 Business Law

3 credits – An introduction to the principles of law as they relate to business. This course includes an overview of our court system, sources of law, ethics and social responsibility, contracts, warranties, real property, landlord and tenant, negotiable instruments, and agency. Emphasis is placed on exploring the law as it affects businesses and individuals.

Lecture Hours: 48

COM781 Written Communication in the Workplace

3 credits – This course focuses on composition and editing of curriculum-specific technical and business-related writing projects. Instruction includes formatting, information gathering, document drafting, editing, and written employment strategies.

Lecture Hours: 48

ECN110 Introduction to Economics

3 credits – This is a one-semester survey course covering basic economic issues and applications. The course includes such topics as supply, demand, pricing and production decisions by firms, consumer decision making, national income and output determination, unemployment and inflation, Classical and Keynesian theories, money and banking, and fiscal and monetary policies. International issues will also be discussed. No credit given if credit earned in ECN-120 Principles of Macroeconomics or ECN-130 Principles of Microeconomics.

Lecture Hours: 48

ECN120 Principles of Macroeconomics

3 credits – Principles of supply and demand and the price mechanism will be presented. Descriptions and interactions of the consumer, business, government, and international sectors will be studied as well as their effects on output, employment, and growth in the economy. The course includes a study of the banking system and monetary policy, fiscal policy, economic growth, differing macroeconomic viewpoints, and international issues.

Lecture Hours: 48

Pre-requisites: A minimum grade of 'D-' in MAT063 Elementary Algebra or appropriate Math placement score.

ENG105 Composition I

3 credits – This course emphasizes fluency, thesis-driven organization, the use of supporting details, and research techniques. Writing is approached as a recursive process that includes prewriting strategies, drafting, revising, and editing. The course helps students shape writing to serve readers' needs and define a sense of purpose in their writing. It also gives students strategies for reading college-level material.

Lecture Hours: 48

MAT110 Math for Liberal Arts

3 credits – This is a one semester liberal arts mathematics course that satisfies the minimum general education requirement for math. The course is designed to impart math skills which are helpful in everyday life as well as to expose students to areas of mathematics they may not have seen before. Topics include problem-solving skills, set theory, algebra, consumer mathematics, probability, and statistics. Other topics may be included.

Lecture Hours: 48

Pre-requisites: MAT063 Elementary Algebra or equivalent COMPASS score

MAT122 College Algebra

5 credits – Begins a two semester sequence to prepare students for the calculus sequence. The central theme is the concept of functions, their properties, graphs and applications. Functions studied include polynomial, rational, exponential, and logarithmic functions.

Lecture Hours: 80

Pre-requisites: MAT102 Intermediate Algebra or equivalent COMPASS score

MAT128 Precalculus

4 credits – This one-semester pre-calculus course is intended for the student with a solid algebra background who intends to take calculus. It is also beneficial (but not required) for the student to have a background in trigonometry. The course will emphasize functions using an analytical, numerical, and graphical approach. The student will study linear, polynomial, rational, exponential, logarithmic and trigonometric functions along with their applications.

Lecture Hours: 64

Pre-requisites: Appropriate Placement Test Scores: ACT Math Score of 25 OR Compass Score of 51-100 in the College Algebra Domain or 31-50 in the Trigonometry Domain.

Other Requirements: Successful completion (C or better) of three years of high school mathematics including two years of algebra and one year of geometry and/or trigonometry, or appropriate mathematics placement score.

MAT134 Trigonometry and Analytic Geometry

3 credits – This course is the second course of a two-semester pre-calculus sequence. Topics include trigonometry and applications, vectors, analytic geometry, and polar and parametric equations.

Lecture Hours: 48

Pre-requisites: MAT122 College Algebra

MAT156 Statistics

3 credits – This course is a study of descriptive statistics including graphical representation, central tendency, correlation and regression, intuitive treatment of probability, and inferential statistics including hypothesis testing.

Lecture Hours: 48

Pre-requisites: MAT063 Elementary Algebra or appropriate placement score.

MAT210 Calculus I

4 credits – This course is the first in a calculus sequence. The course covers topics including functions and their graphs, limits, derivatives and applications of differentiation, and integrals.

Lecture Hours: 64

Pre-requisites: MAT134 Trigonometry & Analytic Geometry and three years of high school mathematics including trigonometry

MAT216 Calculus II

4 credits – This course is a continuation of MAT-210 Calculus I. The course covers topics including integration techniques related to surface areas and volumes, infinite series, conic sections, parametric equations, and polar coordinates.

Lecture Hours: 64

Pre-requisites: MAT210 Calculus I or equivalent

MAT219 Calculus III

4 credits – This course is a continuation of MAT-216 Calculus II. The course covers topics including integration and differentiation techniques related to vectors, vector-valued functions, functions of several variables, multiple integration, and vector analysis.

Lecture Hours: 64

Pre-requisites: MAT216 Calculus II or equivalent

MAT772 Applied Math

3 credits – This course is designed to present basic facts of arithmetic including whole numbers, fractions, decimals, powers, roots, English and metric measurement, ratio-proportion, percents, introduction to algebra, and introduction to geometry. Instruction includes use of scientific hand-held calculators with emphasis placed on critical thinking and problem solving skills.

Lecture Hours: 48

PSY102 Human and Work Relations

3 credits – This course studies self and social behavior. Emphasis is placed on the understanding and application of social science theories and research for the development of effective interpersonal and organizational relationships.

Lecture Hours: 48

PSY111 Introduction to Psychology

3 credits – This course provides an introduction to the study of behavior with emphasis in the areas of learning, cognition, motivation, personality, behavioral disorder, therapy, and social influence. An understanding of the impact of both theoretical perspectives and experimental evidence on the formulation of the science of human behavior is also stressed. Psychological theories and principles are utilized to explain and predict behavior.

Lecture Hours: 48

SOC110 Introduction to Sociology

3 credits – This course surveys the basic principles, concepts, and research findings of social life from small groups to societies. The course examines a range of sociological explanations for the various forms of social behaviors and establishes a basis for reflection and further study in the field.

Lecture Hours: 48

SPC101 Fundamentals of Oral Communication

3 credits – This course presents elements of the oral communications process with emphasis in developing public speaking skill. Students will be involved in activities that provide opportunity for the understanding and improvement of their oral communication skills.

Lecture Hours: 48

 

Program Contacts

Department Secretary

Cindi Clark
Black Hawk Hall 177
319-296-4021
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Program Advisor A-M

Jenny Brehm
Black Hawk Hall 256
319-296-2329 ext.1747
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Program Advisor N-Z

Pat Geer
Black Hawk Hall 255
319-296-2329 ext.1371
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Bryan Renfro
Black Hawk Hall 180
319-296-4427
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