Des Moines Area Community College.

AIS Required Courses

Course #

Course Name

Course Description

Credits

PREREQ

ACC131

Principles of Accounting I

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.

4

 

ACC132

Principles of Accounting II

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.

4

ACC131

ACC231 Intermediate Accounting I Emphasis on the 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.

4

ACC132
ACC261 Income Tax An introduction to a personal income tax.  Emphasizes Computation of federal and state income taxes and preparation of tax forms 3 ACC131 or ACC111

ACC272

Accounting Information Systems

Identifies the information required by accountants as it relates to financial and managerial accounting. It provides an overview of systems design and development process.

4

ACC132 or CSC110

ACC311 Computer Accounting 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.

3

ACC131 or ACC111
ACC361 Accounting Spreadsheets Microcomputer operations with an emphasis on financial and managerial uses. Includes topics in spreadsheet modeling, spreadsheet commands.

3

ACC131 or CSC110
CIS125 Intro to Programming Logic w/ lang This course provides students with a firm foundation in problem solving methods in computer programming and facilitates the development of good structured programming skills for solving business problems.  Students will define computer solution algorithms, and prove the correctness of the solutions.

3

 

CSC110

Intro to Computers

Presents the basic concepts of computers and the effect that computers are having, and will continue to have, in the future. Incorporates theory as well as hands-on practice. Includes an introduction to Windows, Word, Excel, Access and the Internet.

3

 

ECN120

Principles of Macroeconomics

This course is an introduction to basic macroeconomic concepts and principles It. deals with problems of resource allocation, supply and demand, national income, employment, price levels, fiscal and monetary policy, money and banking systems, and elements of global finance.

3

 

ECN130

Principles of Microeconomics

Course covers survey of demand and supply conditions, cost structure, market structure, and how these elements affect individual household, business firms, government and global trade.

3

 

ENG105

Composition I

Designed to help students read and write effectively. Exploration of the relationship of audience to writer and material. Emphasis on developing concrete detail to support main ideas.

3

Satisfactory writing skills

ENG106

Composition II

Expository and persuasive writing developed through critical reading. The course explores structure, style, research, and documentation.

3

ENG105

MATH

Any AA/AS degree Core MAT or BUS course

     

SPC101

Fund of Oral Communication

Explores the fundamentals of speech-communication through the study and practice of interpersonal and small group communication and the composition and delivery of short speeches.

3

 

OPTION COURSES

Course #

Course Name

Course Description

Credits  

PREREQ

Option

ACC161   Payroll Accounting   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.   3   ACC131 or ACC111   1
ACC191 Financial Analysis An analytical study of accounting information and financial statements. The course focuses on financial ratio analysis that is used to intrepret data and reports for financial decision making. 3 ACC131 1

CIS402

COBOL I

Introduces the programming language COBOL. Topics include move, logical testing, control, page breaks, totals and others. Emphasis is given to business applications.

3

CIS125

2

CIS413

COBOL II

Introduces advanced COBOL programming techniques. Emphasis is given to the SORT verb, multiple level tables and ISAM file access techniques.

4

CIS402

3

CIS604

Visual Basic

An elementary course in the use of the Visual BASIC programming language. The various commands will be presented; and students design, code, and test several programs including file processing.

3

CSC110

2

CIS161

C++

Students will examine the structure of typical C++ programs, explore the concepts of object-oriented programming and design eight small to medium sized programs in C++.

3

CIS125

2

BCA113

Computer Network Literacy

This course is an introduction to basic concepts and terminology in computer networks and data communications. Topics include data communications equipment and media network basics and the Internet. Student will develop a personal web page.

3

CSC110

3

SCIENCE Any AA/AS Degree Core BIO, CHM, ENV, or PHY course   3    
HUMANITIES Any AA/AS Degree Core Humanities course   3    
Total credits required to complete this program 67