Course Descriptions

The courses listed below are courses in Hawkeye's course catalog. Visit the course search to view currently available courses and course sections.

Students who plan to transfer courses back to their current college or university should verify the courses they'd like to take at Hawkeye will transfer. To determine how the course will transfer visit with your advisor at your current college or university and/or if a student at the University of Northern Iowa, University of Iowa, or Iowa State University, visit www.TransferinIowa.org.

Accounting (ACC)

ACC-115 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

Course Type: Technical

2023–2024 Course Cost: $870.00

2024–2025 Course Cost: $900.00

ACC-116 Introduction to Accounting II

4 credits—This course is a continuation of Introduction to Accounting (ACC-115) 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

Prerequisite(s): Minimum grade of C- in ACC-115 or ACC-152.

Course Type: Technical

2023–2024 Course Cost: $870.00

2024–2025 Course Cost: $900.00

ACC-152 Financial Accounting

4 credits—Introduces the basic concepts and procedures of accounting including the accounting cycle, merchandise accounting, internal control, long-term and contingent liabilities, corporate accounting and the collection of data for external reporting. Includes the preparation and analysis of financial statements.

Lecture Hours: 64

Prerequisite(s): Minimum grade of D- in MAT-060 or MAT-063. Or equivalent placement score.

Course Type: General Education / Transfer

2023–2024 Course Cost: $870.00

2024–2025 Course Cost: $900.00

ACC-156 Managerial Accounting

4 credits—Surveys the basic concepts and procedures of accounting to include managerial, manufacturing and cost accounting for decision making.

Lecture Hours: 64

Prerequisite(s): Minimum grade of C- in ACC-152.

Course Type: General Education / Transfer

2023–2024 Course Cost: $870.00

2024–2025 Course Cost: $900.00

ACC-160 Payroll Accounting

2 credits—This course is a study of payroll from payroll laws to journalizing payroll transactions. Emphasis is on computing wages, social security taxes, income tax withholding, unemployment taxes, and journalizing payroll transactions with hands-on experience in preparing all the necessary monthly, quarterly and annual reports. An accounting payroll project will provide hands-on experience in preparing a payroll.

Lecture Hours: 16 Lab Hours: 32

Pre/Co-requisite(s): Minimum grade of C- in ACC-115 or ACC-152.

Course Type: Technical

2023–2024 Course Cost: $435.00

2024–2025 Course Cost: $450.00

ACC-190 Financial Analysis

2 credits—This course provides the student with a general framework of corporate finance. The emphasis is limited to financial analysis of business performance and evaluation of alternative choices for investments and working capital.

Lecture Hours: 32

Prerequisite(s): Minimum grade of C- in ACC-156.

Course Type: Technical

2023–2024 Course Cost: $435.00

2024–2025 Course Cost: $450.00

ACC-222 Cost Accounting

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

Lecture Hours: 64

Prerequisite(s): Minimum grade of C- in ACC-156.

Course Type: Technical

2023–2024 Course Cost: $870.00

2024–2025 Course Cost: $900.00

ACC-231 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

Prerequisite(s): Minimum grade of C- in ACC-156.

Course Type: Technical

2023–2024 Course Cost: $870.00

2024–2025 Course Cost: $900.00

ACC-232 Intermediate Accounting II

4 credits—This course continues the detailed applications that began in 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

Prerequisite(s): Minimum grade of C- in ACC-231.

Course Type: Technical

2023–2024 Course Cost: $870.00

2024–2025 Course Cost: $900.00

ACC-240 Emerging Topics in Accounting

1 credits—The course is designed to inform students about changes and new technology they may encounter in the workplace. It will cover technology and software changes, new career opportunities and other trends in the industry.

Lecture Hours: 16

Course Type: Technical

2023–2024 Course Cost: $217.50

2024–2025 Course Cost: $225.00

ACC-265 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

Course Type: Technical

2023–2024 Course Cost: $870.00

2024–2025 Course Cost: $900.00

ACC-310 Computer Accounting

2 credits—Provides students with practice and application of the accounting cycle on microcomputers. Topics include ledgers, accounts receivable and payable, payroll, inventory and depreciation. Integrated software packages are introduced.

Lab Hours: 64

Prerequisite(s): Minimum grade of C- in ACC-115 or ACC-152.

Course Type: Technical

2023–2024 Course Cost: $435.00

2024–2025 Course Cost: $450.00

ACC-360 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: 0 Lab Hours: 64

Prerequisite(s): Minimum grade of D- in CSC-110 or CSC-116.

Course Type: Technical

2023–2024 Course Cost: $435.00

2024–2025 Course Cost: $450.00

ACC-924 Honors Project

1 credits—This course involves in-depth independent research on an approved topic under supervision of a faculty member. Upon project's completion, results will be shared with community of peers and faculty. This course can be repeated with different content for credit.

Can be completed for up to three credits.

Lecture Hours: 16

Course Type: General Education / Transfer

2023–2024 Course Cost: $217.50

2024–2025 Course Cost: $225.00

Course Cost Calculation

Resident tuition and fees × course credits + course fee (if applicable).

The course cost calculation does not include:

Course cost is subject to change.

The course cost does not indicate the course is currently being offered. Visit the course search to view currently available courses and course sections.

Contact Information

Registrar's Office

Hawkeye Center 114
319-296-2460
Email the Registrar's Office

800-670-4743
319-296-1609 (fax)

Regular Hours — Spring 2024

January 3 – May 10, 2024
Monday – Friday 8:00am – 4:30pm

If campus is closed, the Registrar's Office is also closed. This includes weather-related closings. See the Academic Calendar for scheduled college closings.

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