Course NumbersCourse NumbersThe <strong>Iowa</strong> community colleges have a common course numbering system for all credit courses offered by <strong>Iowa</strong> community colleges.The numbering system facilitates transfer and articulation processes for <strong>Iowa</strong> community college students.A B C 1 2 3Discipline prefix ofprogram or subject000-099 developmental courses100-899 courses intended to meet specificrequirements for certificates, diplomas,and degrees in career and technical andtransfer programsKey to Course Prefixes900-999 generic focus courses such as specialtopics, OJT, internshipsACCADMADNAGAAGBAGCAGHAGMAGPAGSAGVANTARTASLAUTAVIBCABIOBPTBUSCHMCISCLSCOMCONCRJCRRCSCDRADSVECEECNEDUEGTEMSENGENVESLEVSFINAccountingAdministrative AssistantAssociate Degree NursingAgriculture-AgronomyAgriculture-Farm ManagementAgriculture-ComprehensiveAgriculture-HorticultureAgriculture-MechanicsAgriculture-Precision AgAgriculture-Animal ScienceAgriculture-Vet TechAnthropologyArtAmerican Sign LanguageAutomotive TechnologyAviationBusiness Computer ApplicationsBiologyBioprocess TechnologyBusinessChemistryComputer ProgrammingCultural StudiesCommunicationConstructionCriminal JusticeCollision Repair & RefinishComputer ScienceFilm and TheatreDisability ServicesEarly Childhood EducationEconomicsEducationEngineering TechnologyEmergency Medical ServicesEnglish CompositionEnvironmental ScienceEnglish As Second LanguageEnvironmental StudiesFinanceFLSGEOGRAHCAHCMHISHITHSCHSVJOULGLLITMAPMATMGTMKTMMSMOTMSEMSTMUAMUSNETPARPEAPECPEHPETPEVPHIPHRPHSPHYPNNPOLPSYRDGRECRELSCIForeign Language-SpanishGeographyGraphic CommunicationsHealth Care AdministrationHospitality Culinary & MgmtHistoryHealth Information TechnologyHealth SciencesHuman ServicesJournalismLegal AssistantLiteratureMedical AssistantMathematicsManagementMarketingMass Media StudiesMotorcycle TechnologyMarine Service TechnologyMassage TherapyMusic-AppliedGeneral MusicComputer NetworkingParts Dist. & Inv. ControlPhysical Education ActivitiesCoaching/OfficiatingGeneral Phys Ed and HealthPhysical Education TrainingIntercollegiate Phys EducationPhilosophyPharmacy TechPhysical SciencePhysicsPractical NursingPolitical SciencePsychologyReadingRecreationReligionScienceSCSSDVSERSOCSPCSURWELWTTSign Communication SkillsStudent DevelopmentSustainable Energy ResourcesSociologySpeechSurgical TechnologyWeldingWind Energy & Turbine Tech34
Course DescriptionsCourse DescriptionsAccountingACC-111 Intro to Accounting, 3 cr.Introduces the basic principles of accounting and the recoding ofsimple business transactions using the double entry system.Includes the accounting procedures of journalizing transactions,posting to the ledger, making a trial balance, creating receiptand disbursement of cash.ACC-131 Principles of Accounting I, 4 cr.Accounting methods, principles and terminology needed in thepreparation and understanding of the financial statements of abusiness enterprise. Includes a study of partnership accounting.ACC-132 Principles of Accounting II, 4 cr.Continuation of ACC-131, covering corporate accounting, longtermdebts, financial analysis, managerial accounting andbudgeting concepts. Prerequisite: ACC-131.ACC-161 Payroll Accounting, 3 cr.A study of payroll records and payroll taxes imposed by stateand federal agencies.ACC-221 Cost Accounting, 3 cr.Develops an understanding of accounting methods formanufacturing and service enterprises including analysistechniques for management. Prerequisite: ACC-132ACC-231 Intermediate Accounting I, 4 cr.Reviews accounting procedures and reporting processes,including an in-depth analysis’ of generally applied accountingprinciples. Topics include the income statement, balance sheet,revenue recognition, cash and marketable securities, and notesand accounts receivable. Prerequisite: ACC-132ACC-232 Intermediate Accounting II, 4 cr.Continuation of ACC-231, including in-depth analysis ofgenerally accepted accounting principles pertaining to liabilities,equities, revenues and expenses. Prerequisite: ACC-231ACC-261 Income Tax Accounting, 3 cr.Introduces the general theory and procedures pertaining to stateand federal taxation. Studies application of laws as they pertainto income of individuals and sole proprietorships, gifts, estatesand Social Security.ACC-310 Computer Accounting, 2 cr.Provides students with a basic understanding of the accountingcycle on microcomputers. Topics include ledgers, accountsreceivable and payable, payroll, inventory and depreciation. Anintegrated accounting software package is introduced.ACC-311 Computer Accounting, 3 cr.Studies payroll records and payroll taxes imposed by state andfederal agencies. The course will focus on computerizedaccounting records, including general ledger, accountsreceivable, accounts payable, depreciation and payroll systems.ACC-702 Certified Bookkeeper Review, 4cr.The course is designed to prepare students for successfulcompletion of the Certified Bookkeeper National CertificationExamination. Included in the course is a review of adjustingentries, correction of accounting errors, payroll accounting,depreciation, inventory, and internal controls and fraudprevention. Prerequisite: ACC-131ACC-929 Individual Projects, 2 cr.Provides experience in the application of accounting principlesto a simulated retail business. P/Q grading.ACC-941 Practicum, 3 cr.On-the-job training experience provides the student with theopportunity to apply accounting concepts and procedures in awork situation and the opportunity to develop proper workattitudes.Administrative AssistantADM-106 Intro to Keyboarding, 2 cr.Teaches the basic computer keyboard using the touch method todevelop speed and accuracy.ADM-116 Keyboarding II, 3 cr.Tabulations, letters, reports and other production work forstudents with previous instruction in keyboarding, but withinsufficient skill to qualify for the next course.ADM-132 Bus Math & Calculators, 2 cr.Provides skills and competencies in basic mathematicalfunctions and in the operation of electronic calculators.Emphasis is on solving business problems and in developingspeed and accuracy.ADM-142 Desktop Publishing, 3 cr.Using WordPerfect or other word processing software onmicrocomputers to learn creating, retrieving, saving, editing,sorting, and printing documents. Various features of theprogram such as merging, macros, sorting, columns, tables,graphics and desktop publishing are covered.ADM-162 Office Procedures, 3 cr.Includes modern office skills and technologies, including wordprocessing, automation, records management, reprographics,communication services, time management and methods ofhandling stress, meeting and travel arrangements and careeradvancement.ADM-220 Career Development Skills, 1 cr.Students will learn employability skills while developing professionaland leadership skills. Students will create a resume andreview positive interview skills while reviewing for the nationalcertification exam. Students will also review concepts like bioethics,risk management, teamwork, group dynamics, and criticalthinking and leadership in order to apply them to their own professionaldevelopment plan.ADM-254 Business Professionalism, 1 cr.Introduction to Business Professionals of America activities,which includes preparation for state and national competitivee v e n t s , l e a d e r s h i p a n d p r o f e s s i o n a l d e v e l o p m e n t . P / Q g r a d i n g .ADM-255 Business Professionalism II, 1 cr.Business Professionals of America prepares the student for theirchosen profession by assisting them in their leadership and35