Course Catalog: Academic Year 2009-2010

This is the course catalog for the current bulletin year. Click on a letter below to view the course subjects that begin with that letter.

All of the community colleges in Iowa are participating in a joint project to develop common numbers for all of our courses. Because of this initiative, all of our course subject names and most of our course numbers at DMACC changed effective fall semester, 2006. This page will help you find the new course subject names and the new numbers

Note: If and how DMACC courses transfer to other colleges and universities is determined by the receiving institution.

Accounting (credit) | Administrative Assistant | Aging Services Management | Agriculture - Animal Science | Agriculture - Farm Management | Agriculture - Horticulture | Agriculture - Mechanics | Agriculture - Precision Ag | Agriculture - Vet Tech | Agriculture-Agronomy | American Sign Language | Anthropology | Apparel Merchandising | Arabic - Foreign Language | Architectural Millwork | Architectural Technologies | Art (credit) | Associate Degree Nursing | Auto Tech ASEP (GM) | Auto Tech CAP (Chrysler) | Automotive Technology | Aviation (credit) | Aviation Maintenance | Biology (credit) | Bioprocess Technology | Building Maintenance (credit) | Business | Business Computer Application | CET-Civil Engineering Tech | Chemistry | Chinese - Foreign Language | Coaching Officiating | Collision Repair/Refinish | Communication | Computer Aided Drafting | Computer Networking | Computer Programming | Computer Science | Construction | Criminal Justice | Dental Assistant | Dental Hygiene | Diesel | Diesel - Caterpillar | Dietary Management | Drama - Film and Theatre | Early Childhood Education | Economics | Education (credit) | Electrical Technology | Electronics | Emergency Medical Serv- credit | Engineering | English (credit) | Environmental Science | ESL - Non-intensive | Finance | Fire Science ( credit) | Ford ASSET | French - Foreign Language | Geography | German - Foreign Language | Global Studies (credit) | Graphic Design (credit) | Graphic Technologies (credit) | Health Sciences | Heating and Air Conditioning | History (credit) | Hospitality, Culinary and Mgt | Human Services (credit) | Humanities | Industrial Technology | Intercollegiate Physical Educ | Interior Design | Interpretation and Translation | Interpreting | Italian - Foreign Language | Japanese - Foreign Language | Journalism | Land Surveying | Literature | Management (credit) | Manufacturing | Marketing (credit) | Mathematics (credit) | Medical Assistant (credit) | Medical Lab Tech | Medical Transcription | Mortuary Science | Music-applied (credit) | Music-general (credit) | Optometric/Ophthalmic Assist | Paralegal | Pharmacy Tech (credit) | Philosophy | Phlebotomy | Physical Ed and Health - General | Physical Education Activities | Physical Education Training | Physical Science | Physics | Political Science | Practical Nursing | Psychology | Railroad Operations | Reading | Religion | Respiratory Therapy (credit) | Sociology | Spanish - Foreign Language | Speech | Student Development | Surgical Technology | Telecommunications Technology | Viticulture | Welding (credit) | Wind Energy and Turbine Tech |

Course: Accounting (credit)

ACC 111 - Intro to Accounting
Credits: 3
An introductory course in accounting fundamentals and procedures. Includes capturing and analyzing business data and financial statement preparation.

ACC 124 - Accounting Professionalism
Credits: 3
Covers all aspects of accounting career goal- setting, developing prospective accounting employer lists, resume writing, job application forms, employment tests, personal appearance, interviewing and follow-up. Instructs in meeting protocol according to Roberts Rules of Order. Covers meeting presentation skills and report writing. Discusses the duties of an accounting professional to the community. Reviews office etiquette and common professional courtesy. (P/F)

ACC 131 - Principles of Accounting I
Credits: 4
Introduces the student to the principles of accounting with emphasis placed on the users and uses of accounting information. The double-entry bookkeeping system is presented with a focus on the end result of the accounting cycle, the financial statement.

ACC 132 - Principles of Accounting II
Credits: 4
A continuation of Principles of Accounting I. Introduces accounting procedures related to corporations, manufacturing and branch operations. Course also includes an introduction to capital budgeting, analysis of financial statements and decision-making by managers. Prerequisite: ACC 131

ACC 161 - Payroll Accounting
Credits: 3
Covers payroll laws, state and federal withholding taxes, state and federal forms, salary deductions including cafeteria insurance plans and pension plans and computerized payroll software packages. Prerequisite: ACC 131 or ACC 111

ACC 165 - Payroll Certification Review
Credits: 2
Covers fundamental payroll calculations and applications. Provides students with the basic knowledge and skills required to prepare for the Fundamental Payroll Certification (FPC) exam administered by the American Payroll Association. Recommended for payroll professionals.

ACC 191 - Financial Analysis
Credits: 3
An analytical study of accounting information and financial statements. The course focuses on financial ratio analysis that is used to interpret data and reports for financial decision-making. Prerequisite ACC 131

ACC 193 - Accounting Procedures/Mgmt
Credits: 3
Generally Accepted Accounting Principles (GAAP) are emphasized. Topics include receivables, payables, banking records, document flow, internal control, planning, organizing, leadership, human relations, and business communications. Prerequisite: ACC 131

ACC 222 - Cost Accounting
Credits: 4
An introduction to accounting concepts of product costing systems. Topics include classification of costs, process costing, job order costing, joint and by-product costs, and standard cost systems with variable analysis. Prerequisite: ACC 132

ACC 231 - Intermediate Accounting I
Credits: 4
Emphasis on theory, standards and principles-the "why" of accounting. The framework goes beyond the procedural level to the conceptual level. Topics include preparation of income statements, balance sheets and related footnotes. Applicable FASB pronouncements are presented. Prerequisite: ACC 132

ACC 232 - Intermediate Accounting II
Credits: 4
Continuation of Intermediate Accounting I. Topics include long-term debt, investments, equity, pensions, leases, accounting changes, earnings per share and accounting for inflation. Prerequisite: ACC 231

ACC 241 - Treasury & Cash Management
Credits: 3
Introduces the requisite skills and knowledge for entry-level positions in the treasury and cash management operation. Utilizes case studies and articles relevant to treasury management practice. Relates directly to accounting and financial management topics.

ACC 251 - Gov't & Nonprofit Accounting
Credits: 3
An introduction to the accounting and reporting principles, standards, and procedures applicable to federal, state, and local government. Also includes nonprofit institutions such as hospitals and universities. Prerequisite: ACC 131

ACC 261 - Income Tax Accounting
Credits: 3
An introduction to personal income tax. Emphasizes computation of federal and state income taxes and preparation of tax forms. Prerequisite: ACC 131 or ACC 111

ACC 268 - Business Tax
Credits: 3
Business Tax focuses on federal income tax associated with the three principal business forms: corporations, both S and C partnerships and limited liability companies. Tax aspects affecting the determination of taxable income and loss as they apply to businesses are covered.

ACC 272 - Accounting Information Systems
Credits: 4
Identifies the information required by accountants as it relates to financial and managerial accounting. It provides an overview of systems design and development process. Prerequisites: ACC 132, CSC 110 or equivalent or instructor approval

ACC 281 - Auditing
Credits: 3
An introduction to auditing concepts, internal control procedures, preparation of audit programs and working papers, application of methods and procedures for conducting an audit. The legal and ethical responsibilities of auditors. Preparation of audit reports. Prerequisite: ACC 231

ACC 311 - Computer Accounting
Credits: 3 (includes lab)
Emphasizes application of computerized financial software used in business. Topics include setting up a company, receivables, payables, inventory control, payroll, time tracking and job estimating. Prerequisite: ACC 131 or ACC 111

ACC 361 - Accounting Spreadsheets
Credits: 3 (includes lab)
Microcomputer operations with an emphasis on managerial uses. Includes topics in spreadsheet modeling, spreadsheet commands, manufacturing systems, budgeting and profit analysis. Prerequisite: ACC 131, CSC 110 or equivalent or instructor approval

ACC 850 - Tax Assistance Institute
Credits: 3 (includes lab)
An opportunity to participate in a volunteer income tax assistance program by applying classroom skills to actual experience. Includes training to provide community service of free tax assistance and preparation of basic tax returns for older, handicapped and low income taxpayers. (P/F) Prerequisite: ACC 261

ACC 932 - Accounting Internship
Credits: 3
An opportunity to gain practical experiences through on-the- job training in an approved business or governmental office. May be taken for 3 or 4 credits. (P/F) Prerequisite: Successful completion of 11 hours of ACC courses. Corequisite: ACC 946

ACC 946 - Accounting Career Seminar
Credits: 1
Designed to provide in-depth discussion of Accounting/Bookkeeping/Accounting Specialist work experiences. Prerequisite: Successful completion of 11 hours of ACC credit courses; permission of the department and demonstrable job readiness with computer literacy. Corequisite: ACC 932

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