Accounting - Accounting Assistant Diploma

West Burlington campus and/or online (Keokuk campus offers select courses)

Curriculum Sequence

Fall Semester I Course Title Credit
ACC-161 PAYROLL ACCOUNTING 3
ACC-311 COMPUTER ACCOUNTING 3
CSC-110 INTRODUCTION TO COMPUTERS 3
Take 1 of 2 courses:
ACC-131 PRINCIPLES OF ACCOUNTING I 4
ACC-142 FINANCIAL ACCOUNTING 3
Take 1 of 2 courses:
BUS-102 INTRODUCTION TO BUSINESS 3
MAT-140 FINITE MATH 3
TOTAL 15-16
Spring Semester I Course Title Credit
ACC-261 INCOME TAX ACCOUNTING 3
BCA-152 COMPREHENSIVE SPREADSHEETS 3
ENG-105 COMPOSITION I 3
Take 1 of 2 courses:
ACC-132 PRINCIPLES OF ACCOUNTING II 4
MAT-165 BUSINESS CALCULUS 3
Take 1 of 2 courses:
ECN-130 PRINCIPLES OF MICROECONOMICS 3
PSY-111 INTRODUCTION TO PSYCHOLOGY 3
TOTAL 15-16

ACC-161 - PAYROLL ACCOUNTING

Lecture: 3

Credit: 3

Payroll accounting emphasizes the methods of computing wages and salaries, the methods of keeping records, and the preparation of government reports. Extensive coverage of federal and state laws impacting payroll accounting is provided. During the course of the semester, students will explore numerous manual and computerized payroll systems.

ACC-311 - COMPUTER ACCOUNTING

Lecture: 3

Credit: 3

Studies payroll records and payroll taxes imposed by state and federal agencies. The course will focus on computerized accounting records, including general ledger, accounts receivable, accounts payable, depreciation and payroll systems.

CSC-110 - INTRODUCTION TO COMPUTERS

Lecture: 3

Credit: 3

This course provides an introduction to computer concepts. The student will use the Windows operating system, presentation software, electronic spreadsheet software, database management software and word processing software. Microcomputer hardware and software as well as the processing concepts associated with each will be discussed. The course will also include information on file management, the Internet, virus protection, and e-mail basics as applicable to the academic world as well as the business environment. Lab time outside class is required to complete projects.

ACC-131 - PRINCIPLES OF ACCOUNTING I

Lecture: 4

Credit: 4

This first course covering the principles of accounting introduces the basic terms, concepts, and procedures of accounting. The course is intended for students who will major in accounting or have chosen a career which requires extensive use of accounting information. During the course, the focus will be on the completion of the accounting cycle, including the preparation of journal entries, posting to the ledger, and the preparation of adjusting entries, financial statements, and closing entries at the end of the accounting period. Special attention will also be given to special journals and subsidiary ledgers, the information needed to account for merchandising businesses, and the special accounting procedures related to cash, receivables, payables, and systems of control.

ACC-142 - FINANCIAL ACCOUNTING

Lecture: 3

Credit: 3

An introduction to financial accounting theory and practice with emphasis on the use and interpretation of financial statements.

BUS-102 - INTRODUCTION TO BUSINESS

Lecture: 3

Credit: 3

An overview of contemporary business principles touching on all the major functional areas of business and trends that are shaping today's business environment. Understanding the fundamental pillars of the business environment -- globalization, technology, and ethics -- is a crucial component in this course.

MAT-140 - FINITE MATH

Lecture: 3

Credit: 3

This course is designed for Business and Social Science majors. It introduces them to matrix solutions, to linear equations, linear programming, matrix algebra, mathematics of finance, computer applications, value of slope of a line, and exponential/logarithmic functions. Application problems are taken from Business Management and Social Science areas. Prerequisite: MAT-120 with a minimum grade of C- or meets minimum placement testing requirements.

ACC-132 - PRINCIPLES OF ACCOUNTING II

Lecture: 4

Credit: 4

The second course in the Principles of Accounting continues to study the terms, concepts, principles, and procedures of financial accounting. This course will begin with a continuation of the first semester's focus upon the accounting methods required by specific accounting problems. Later in the semester, the focus will change to consider the different accounting methods prescribed for partnerships or corporations and to the analysis of financial statements. Prerequisite: ACC-131.

MAT-165 - BUSINESS CALCULUS

Lecture: 3

Credit: 3

This course is intended for Business Management and Social Science majors. It introduces them to theorems for finding derivatives, applications to maximum and minimum, related rates, graphing of functions, marginal cost and revenue, supply and demand, partial derivatives, antiderivatives, definite integral, tests for increasing and decreasing functions, concavity, maximum and minimum of functions of more than one variable, area under a curve, separable differential equations, growth and decay, and applications of above to Business Management and Social Sciences. Prerequisites: 3 years of high school college prep math AND meet minimum placement test score requirement, MAT-120 with a C or better, MAT-140 with a C- or better.

ACC-261 - INCOME TAX ACCOUNTING

Lecture: 3

Credit: 3

Coverage of income tax returns for individuals, including filing requirements, gross income inclusions and exclusions, dependency requirements, itemized deductions, etc.

BCA-152 - COMPREHENSIVE SPREADSHEETS

Lecture: 2

Lab: 2

Credit: 3

This course covers concepts of spreadsheets and their applications to business. Introductory topics include spreadsheet creation, data manipulation, file sharing and protection, formatting, use of functions and formulas, and charts. Advanced topics will include creating macros, filtering, importing and exporting data, and numerical and trend analysis. Application to business situations will be emphasized. Prerequisite: CSC-110

ENG-105 - COMPOSITION I

Lecture: 3

Credit: 3

A study of the principles of writing. Emphasis on rhetoric, mechanics, and development of expository patterns: narration, description illustration, comparison/contrast, classification, process, and cause/effect. Required for AA and AS Degrees. Prerequisites: Meet minimum placement test score requirement.

ECN-130 - PRINCIPLES OF MICROECONOMICS

Lecture: 3

Credit: 3

An introductory course in economics emphasizing micro-economic theory and contemporary problems. The major topics will include a description of the United States economy; demand and supply, price, output, and wage determination; domestic problems; international economics and the world economy.

PSY-111 - INTRODUCTION TO PSYCHOLOGY

Lecture: 3

Credit: 3

A basic course in the understanding of behavior, designed to give the student a scientific background in the fundamental problems and techniques covered in the field of psychology.

Kevin Rosenberg - Professor, (319) 208-5000 ext. 5199

Email: krosenberg@scciowa.edu
BBA, University of Iowa
MA, University of Iowa

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