ACC 111 - Intro to Accounting

1. Discuss basic accounting concepts and procedures
   1. Describe the purposes of accounting.
   2. Identify the users of financial information.
   3. Compare and contrast the three types of business entities.
   4. Describe the use of generally accepted accounting principles.
   5. Define basic accounting terms, concepts and principles.
2. Record in equation form the financial effects of a business transaction.
   1. Define, identify, and understand the relationship between asset, liability, and owner’s equity accounts.
   2. Analyze the effects of business transactions on a firm’s assets, liabilities, and owners equity and record.
   3. Prepare an income statement, statement of owner’s equity and balance sheet.
3. Analyze and record transactions in the proper accounts.
   1. Set up T accounts for assets, liabilities, and owner’s equity.
   2. Analyze business transactions and enter them in the accounts.
   3. Determine the balance of an account.
   4. Set up T accounts for revenue and expenses.
   5. Prepare a trial balance.
   6. Prepare income statement, a statement of owner’s equity, and balance sheet.
   7. Develop a chart of accounts.
4. Record transactions in the general journal.
   1. Prepare compound journal entries.
   2. Post journal entries to general ledger accounts.
   3. Correct errors made in the journal or ledger.
5. Determine adjustments for unrecorded business transactions.
   1. Journalize needed adjusting entries.
   2. Post the adjusting entries.
   3. Prepare financial statements.
6. Complete the accounting cycle.
   1. Journalize and post closing entries.
   2. Prepare a postclosing trial balance.
   3. Interpret financial statements.
   4. Review the steps in the accounting cycle.
   5. Prepare a midterm project over the accounting cycle.
7. Control cash
   1. Demonstrate proper checking procedures
   2. Reconcile a bank statement
   3. Journalize adjustments to the cash account as indicated in the bank reconciliation 
   4. List standard internal control procedures and policies for cash
8. Prepare payroll records
   1. Calculate total earnings based on hourly and piece rate
   2. Calculate overtime pay
   3. Calculate FICA deductions for Social Security and Medicare, and Federal Income Tax withholding
   4. Prepare a payroll register
   5. Journalize and post the payroll entry from data recorded in the payroll register
   6. Record the payment of payroll.
   7. Discuss the application of various labor laws required for payroll accounting
   8. Calculate and journalize the employer’s payroll tax expenses
9. Record merchandise and sales transactions applying the perpetual approach.
   1. Journalize and post sales for cash and on account
   2. Journalize and post credit memos.
   3. Compute and journalize the receipt of payment on account.
   4. Journalize purchase transactions
   5. Journalize and post debit memos in the general journal.
   6. Calculate cost of goods sold
10. Complete a final project covering the data in Competencies 1-9.
    1. Journalize transactions and post.
    2. Prepare adjusting and closing entries.
    3. Prepare an income statement, statement of owner’s equity, and balance sheet.

ACC 124 - Accounting Professionalism

1. Identify the opportunities in accounting
   1. List the types of positions open to an accounting major
   2. List the qualifications for various career opportunities
   3. List prospective employers
   4. Describe the certification process for various national and international accounting careers
   5. Give examples of ways accounting affects an individual’s life
   6. Discuss the types of economic systems affecting international trade
2. Develop a personal inventory
   1. Identify interests, aptitudes, skills, experiences and accomplishments
   2. Convert individual strengths to match accounting career needs
   3. Discuss how individual weaknesses can be communicated in a positive way
   4. Write clear and concise short, intermediate and long term accounting career goals
   5. Define the ideal accounting job or position being sought
   6. Complete a personal reference list
   7. Develop an educational/career plan
3. Develop a job seeking promotional package
   1. Demonstrate the use of social media (e.g. Facebook, Twitter, etc.) in development of a job search
   2. Prepare a personal resume template
   3. Write a letter of application
   4. Complete an accounting employment application properly
   5. Describe the development and use of a job portfolio
4. Prepare for the employment interview
   1. Identify necessary steps to prepare for the interview
   2. Plan appropriate interview attire/image
   3. Prepare responses for commonly asked interview questions
   4. Demonstrate the proper technique for greeting the interviewer
   5. Demonstrate ways to sell oneself during the interview
   6. Prepare questions to ask the interviewer
   7. Demonstrate the proper way to end the interview
   8. Identify proper techniques in negotiating starting salary
   9. Research potential national and international employers
5. Participate in professional development activities
   1. Attend guest speaker events
   2. Attend in business organization meetings/seminars
   3. Attend tours of selected businesses
6. Exhibit professional conduct in meetings, committees, and class activities
   1. Discuss theb basics of international business etiquette
   2. Explain the meaning of cultural diversity in the workplace
   3. Review dining etiquette for business lunches/dinners
   4. Illustrate how to meet and greet people
   5. Discuss personal space
   6. Demonstrate telephone/e-mail etiquette
   7. Discuss the need for sensitivity in a multicultural enviroment
   8. Demonstrate procedures and protocol for business meetings
   9. Discuss basic office etiquette
   10. Present PowerPoint presentations on accounting/business topics
   11. Give effective oral reports on international accounting/business topics using powerpoint and other media
7. Discuss community services
   1. Explore reputable charitable organizations and related fundraising activities
   2. Explain why community service is important to a professional
   3. Explore membership in student organizations such as Phi Beta Lambda, Student Action Board, or other on-campus groups
8. Discuss business ethics
   1. Apply accepted ethical reasoning to business case studies.
   2. Present ethical case studies

ACC 131 - Principles of Accounting I

Credits: 4
Lecture Hours: 4
Lab Hours: 0
Practicum Hours: 0
Work Experience: 0
Course Type: General

1. Explain the role of accounting in business
   1. Identify the users and uses of accounting
   2. Understand why ethics is a fundamental business concept
   3. Explain generally accepted accounting principles and the cost principle
   4. Explain the monetary unit assumption and the economic entity assumption
   5. State the accounting equation, and define assets, liabilities, and owner’s equity
   6. Analyze the effects of business transactions on the accounting equation
2. Analyze transactions
   1. Explain what an account is and how it helps in the recording process
   2. Define debits and credits and explain their use in recording business transactions
   3. Identify the basic steps in the recording process
   4. Prepare journal entries
   5. Apply the posting process to the ledger
   6. Explain what posting is and how it helps in the recording process
   7. Prepare a trial balance and explain its purposes
3. Explain the relationship of the matching concept of accrual accounting
   1. Define the time period assumption
   2. Explain the accrual basis of accounting
   3. Identify the reasons for adjusting entries
   4. Classify the major types of adjusting entries
   5. Prepare adjusting entries
   6. Describe the nature and purpose of an adjusted trial balance
4. Interpret the accounting cycle
   1. Explain the process of closing the books
   2. Journalize and post closing entries
   3. Describe the content and purpose of a post-closing trial balance
   4. State the required steps in the accounting cycle
   5. Explain the approaches to preparing correcting entries
   6. Identify the sections of a classified balance sheet
5. Distinguish between the accounts for a merchandising company and a service company
   1. Identify the differences between service and merchandising companies
   2. Record purchases under a perpetual inventory system
   3. Journalize sales revenues under a perpetual inventory system
   4. Follow the steps in the accounting cycle for a merchandising company
   5. Distinguish between a multiple-step and a single-step income statement
   6. Explain the computation and importance of gross profit
   7. Determine cost of goods sold under a perpetual system
6. Account for inventory according to generally accepted accounting principles
   1. Describe the steps in determining inventory quantities
   2. Clarify the accounting for inventories and apply the inventory cost flow methods
   3. Explain the financial effects of the inventory cost flow assumptions
   4. Explain the lower-of-cost-or-market basis of accounting for inventories
   5. Indicate the effects of inventory errors on the financial statements
   6. Compute and interpret the inventory turnover ratio
   7. Discuss the inventory valuation changes from GAAP to IFRS
7. Assess the importance of internal control
   1. Define internal control
   2. Identify the principles of internal control
   3. Explain the applications of internal control principles to cash receipts
   4. Apply internal control principles to cash disbursements
   5. Describe the operation of a petty cash fund
   6. Indicate the control features of a bank account
   7. Prepare a bank reconciliation
   8. Explain the reporting of cash
8. Demonstrate accounting for accounts receivable under accrual accounting principles
   1. Identify the different types of receivables
   2. Explain how companies recognize accounts receivable
   3. Distinguish between the methods and bases companies use to value accounts receivable
   4. Describe the entries to record the disposition of accounts receivable
   5. Compute the maturity date of and interest on notes receivable
   6. Explain how companies recognize notes receivable
   7. Account for the valuation of notes receivable
   8. Prepare the entries to record the disposition of notes receivable
   9. Explain the statement presentation and analysis of receivables
9. Account for long-term assets
   1. Describe how the cost principle applies to plant assets
   2. Explain the concept of depreciation
   3. Compute periodic depreciation using different methods
   4. Describe the procedure for revising periodic depreciation
   5. Distinguish between revenue and capital expenditures
   6. Prepare the entries for revenue and capital expenditures
   7. Account for the disposal of a plant asset
   8. Compute periodic depletion of natural resources
   9. Analyze the basic issues related to accounting for intangible assets
   10. Report plant assets, natural resources, and intangible assets according to GAAP
   11. Compare the reporting of long-term assets under GAAP to IFRS
10. Account for liabilities
    1. Explain a current liability
    2. Identify the major types of current liabilities
    3. Describe the accounting for notes payable
    4. Explain the accounting for other current liabilities
    5. Explain the financial statement presentation and analysis of current liabilities
    6. Describe the accounting and disclosure requirements for contingent liabilities under GAAP versus IFRS
11. Identify the major characteristics of a corporation
    1. Define corporation
    2. Differentiate between paid-in capital/contributed capital and retained earnings
    3. Record the issuance of common stock
    4. Explain the accounting for treasury stock
    5. Differentiate preferred stock from common stock
    6. Prepare a stockholders? equity section
    7. Compute book value per share
12. Interpret the effect of business transactions for a corporation
    1. Journalize the entries for dividends
    2. Identify the items reported in a retained earnings statement
    3. Prepare a comprehensive stockholders? equity section
    4. Analyze the stockholders? equity section of a balance sheet
    5. Describe the form and content of corporate income statements
    6. Calculate earnings per share

ACC 132 - Principles of Accounting II

Credits: 4
Lecture Hours: 4
Lab Hours: 0
Practicum Hours: 0
Work Experience: 0
Course Type: General

1. Assess the impact of long term financing
   1. Calculate the potential effect of long-term borrowing on the earnings per share of a corporation
   2. Describe the characteristics of bonds
   3. List advantages and disadvantages of financing with long-term debt
   4. Explain how interest rates affect bond prices
   5. Explain why bonds sell at premium or a discount
   6. Calculate the present value of bonds payable
   7. Prepare an amortization table
   8. Journalize entries for bonds payable
   9. Describe bond sinking funds
   10. Journalize entries for bond redemptions
   11. Journalize entries for the purchase, interest, discount and premium amortization, and sale of bond investments
   12. Prepare a corporation balance sheet
   13. Calculate the number of times interest charges are earned
   14. Interpret the number of times interest charges are earned
2. Develop a statement of cash flows
   1. Explain the purpose of the statement of cash flows
   2. Classify cash receipts and cash payments as operating, investing or financing activities in the statement of cash flows
   3. Analyze accounting transactions to determine affects on cash flows
   4. Compute the amount of net cash provided by operating activities using the indirect method
   5. Explain steps used to prepare a statement of cash flows
   6. Prepare a statement of cash flows
   7. Calculate the free cash flow
   8. Interpret the free cash flow
3. Assess application of financial statement analysis in determination of solvency and profitability
   1. List basic financial statement analytical procedures
   2. Identify sources of information for financial statement analysis
   3. Explain and prepare a vertical analysis of financial statements
   4. Explain and prepare a horizontal analysis of financial statements
   5. Identify and compute ratios used to evaluate short-term liquidity, profitability, and solvency
   6. Prepare a written report using financial statement analysis on the data of a publically traded company
4. Differentiate managerial accounting from financial accounting
   1. Evaluate the organizational role of management accountants
   2. Explain the difference between product costs and period costs
   3. Define and illustrate materials, factory labor and factory overhead costs
   4. Describe accounting systems used by manufacturing businesses
5. Distinguish between the two major types of cost accumulation systems employed by manufacturing companies, including job order, process costing and activity-based costing
   1. Distinguish between job order costing and process costing system
   2. Explain and illustrate the physical flows and cost flows for a job order cost manufacturer and a process cost manufacturer
   3. Describe the concepts of underapplied and overapplied manufacturing overhead 
   4. Prepare job order cost reports and information
   5. Define equivalent units of production for the process costing systems
   6. Prepare and use a production cost report to calculate completed and partially completed equivalent units and allocate costs in ending inventory and work in process under a process costing system
   7. Prepare journal entries for transactions of a manufacturer
   8. Describe the concepts, benefits and limitations of activity-based costing
   9. Calculate and compare unit manufacturing costs under traditional and activity-based costing systems
   10. Prepare and use costing information for decision making

6. Explain the analysis of cost behavior and cost-volume-profit relationships in planning operations

1. Classify costs by their behavior as variable, fixed or mixed costs
2. Differentiate variable, fixed, and mixed costs
3. Calculate the contribution margin, the contribution margin ratio and the unit contribution margin
4. Explain how the contribution margin, the contribution margin ratio and the unit contribution margin may be useful to managers
5. Calculate the break-even point using the unit contribution margin
6. Calculate the volume necessary to achieve a target profit
7. Chart the break-even point and the volume necessary to achieve a target profit
8. Compute the margin of safety and the operating leverage
9. Explain how managers use cost-volume-profit analysis to consider changes in the business environment
10. Explain the differences between absorption costing and variable costing
11. Compare income statements and net income under absorption and variable costing systems and describe situations where each may be used

7. Analyze budgeting

1. Define budgeting
2. List the objective of budgeting
3. Describe the impact of budgeting on human behavior
4. Identify the basic elements of the budget process
5. Differentiate between operating and financial budgets
6. Explain flexible budgeting
7. Construct a flexible budget
8. Use computers in budgeting
9. Prepare a master budget for manufacturing business
10. Prepare the basic income statement budgets for a manufacturing business
11. Prepare balance sheet budgets for a manufacturing business

8. Conduct performance evaluation using variances from standard costs

1. Differentiate between ideal and normal standard costs
2. Explain and illustrate how standards are established for businesses
3. Calculate and interpret direct materials price and quantity variances
4. Calculate and interpret direct labor rate and time variances
5. Calculate and interpret factory overhead controllable and volume variances
6. Journalize the entries for recording standards in the accounts
7. Prepare an income statement that includes variances from standard
8. Explain how standards may be used for nonmanufacturing expenses
9. Provide examples of nonfinacial performance measures
10. Explain examples of nonfinacial performance measures

9. Develop performance evaluation for decentralized operations

1. Explain the advantages and disadvantages of decentralized operations
2. Prepare a responsibility accounting report for a cost center
3. Prepare responsibility accounting reports for a profit center
4. Calculate and interpret the rate of return on investment
5. Calculate the residual income and the balanced scorecard for an investment center
6. Interpret the residual income and the balanced scorecard for an investment center

10.Analyze management’s decision making process and incremental analysis

1. Prepare differential analysis reports for management decisions
2. Make decisions involving orders at a special price
3. Make decisions involving selling or processing further
4. Make decisions involving discontinuing an unprofitable segment
5. Make decisions between manufacturing or purchasing a part
6. Make decisions to retain or replace equipment
7. Make decisions accepting additional business at a special price

11. Evaluate tools and techniques used to analyze and interpret capital investments

1. Explain the nature and importance of capital investment analysis
2. Evaluate capital investment proposals using annual rate of return, cash payback, and discounted cash flow methods
3. Describe factors that complicate capital investment analysis

ACC 161 - Payroll Accounting

1. Understand the assumptions and concepts of generally accepted accounting principles governing payroll transactions
   1. Discuss the rules for payroll transactions
   2. Identify the accounting rules, employment laws and tax laws that affect payroll accounting and administration
2. Describe the general job duties of the payroll professional
   1. List the steps of the payroll cycle
   2. Identify the four standards of payroll professionalism
3. Explain the process of hiring employees
   1. Apply the laws governing the hiring practices of employers
   2. Understand the Equal Employment Opportunity Act
   3. Understand the mandatory Form W-4
   4. Understand record retention requirements
4. Describe the main types of time records
   1. Identify the manual time-keeping function of time sheets and time cards
   2. Describe the mechanical and computerized time recording systems in use today
5. Calculate gross pay
   1. Computer regular earnings and overtime earnings to arrive at total gross earnings
   2. Convert weekly wage rates to hourly rates
   3. Calculate earnings under incentive and commission plans
   4. Classify employees for overtime purposes
6. Calculate Social Security taxes
   1. Discuss FICA’s history
   2. Understand the concept of the FICA earnings limit
   3. Calculate FICA wages
7. Calculate federal and state income taxes
   1. Discuss the role of the W-4 form
   2. Describe the relationship between the Form 1040 and employee withholding
   3. Calculate the federal income tax using the wage bracket
   4. Calculate the federal income tax using the percentage method
   5. Understand state income tax withholding
   6. Calculate the state income tax using the wage bracket
   7. Calculate the state income tax using the percentage method
   8. Fulfill the employer reporting requirements for income taxes withheld
8. Assess employee deductions and benefits
   1. Analyze the 401(k) salary reduction plan
   2. Appraise the 125 cafeteria plan
   3. Identify the various types of employee benefits
   4. Explain the roles of trustees and administrators
9. Apply the laws affecting payroll accounting
   1. Discuss the historical background of federal employment law
   2. Explain the Age Discrimination in Employment Act
   3. Explain the American with Disabilities Act
   4. Explain the Federal Personal Responsibility and Work Opportunity Reconciliation Act
   5. Explain the Immigration Reform and Control Act of 1986
   6. Explain the VII of the civil rights act
   7. Explain the Family and Medical Leave act
   8. Explain the Uniformes Services Employment and Reemployment Rights Act
   9. Explain the Employee Retirement Income Security Act
   10. Explain the Vocational Rehabilitation Act
   11. Understand the Vietnam Era Vetrans Readjustment Act
   12. Explain the Occupational Safety and Health Act
   13. Explain the basic principles of the Social Security Act of 1935
   14. Apply the Fair Labor Standards Act of 1938
   15. Understand the basis for reasonable accommodations for emplyees based on health, religious and other needs
   16. Communicate the importance of accommodation for diversity in the workplace based upon laws and ethics
10. Account for payroll transactions
    1. Discuss the process of recording payroll activities
    2. Understand the process of issuing paychecks
    3. Demonstrate the use of the payroll register in entering and tracking payroll activities
    4. Enter and track payroll activities with using the employee earnings record
11. Assess payroll tax deposits
    1. Identify the employer’s responsibilities for payroll taxes
    2. Describe the deposit rules for Form 941 taxes
    3. Describe the deposit rules for Form 940 taxes
    4. Apply the deposit procedures for Form 8109
    5. Understand the deposit rules for state taxes
12. Determine unemployment taxes
    1. Discuss the history of unemployment insurance
    2. Calculate federal unemployment taxes
    3. Understand federal reporting requirements
    4. Calculate state unemployment taxes
    5. Describe state reporting requirements
13. Account for payroll transactions
    1. Discuss the theory behind accounting activities
    2. Prepare journal entries for payroll
    3. Prepare journal entries for employee deductions
14. Complete payroll tax Form 940-EZ
    1. Discuss the purpose of the 940-EZ
    2. Describe the relationship among the general ledger, employees’ earnings records and Form 940-EZ
    3. Complete Form 940-EZ
    4. Explain the filing requirements for Form 940-EZ
    5. Identify various state unemployment tax returns and their filing requirements
15. Complete payroll tax Form 941
    1. Discuss the purpose of the Form 941
    2. Understand the relationship among the general ledger, the payroll, the employees’ earnings records and the Form 941
    3. List the steps necessary to properly prepare the Form 941
    4. Explain the filing requirements for Form 941
16. Fulfill the requirements for reporting employee earnings
    1. Discuss the use and purpose of Form W-2
    2. Prepare Form W-2
    3. Discuss the use and purpose of Form W-3
    4. Prepare Form W-3
    5. Apply the procedures for submitting W-2 forms to the government
    6. Apply the procedures for submitting W-3 forms to the government
    7. Discuss state reporting requirements for employee earnings
17. Appraise special payroll accounting situations
    1. Define earned income credit
    2. Distinguish the Advanced Earned Income Credit (AEIC)
    3. List the differences between self-employed individuals and employees
    4. Outline the procedures that the self-employed individual must follow in paying federal, income, and social security taxes
    5. Discuss the unique payroll accounting practices for food and beverage businesses
18. Complete a computerized payroll practice set
    1. Identify common payroll software packages
    2. Complete data input sheets
    3. Interpret computer payroll printouts
    4. Discuss common internal control procedures for payroll

ACC 165 - Payroll Certification Review

1. Analyze core payroll concepts
   1. Understand worker status and backup withholding requirements
   2. Apply Fair labor Standards Act
   3. Define and calculate employment taxes
   4. Discuss employee benefits
   5. Understand mandatory employee/employer forms
2. Perform payroll calculations
   1. Compute regular and overtime pay
   2. Calculate gross pay
   3. Compute federal income tax
   4. Calculate social security and Medicare taxes
   5. Understand and calculate involuntary deductions
3. Interpret fringe benefits
   1. Discuss fringe benefit rules and IRS regulations impacting payroll
   2. Explain nontaxable benefits
   3. Define employer-provided benefits
   4. Know other payments impacting net pay
   5. Define cafeteria plans and IRC Section 125 components and elections
   6. Identify retirement plan options
4. Prepare payroll reporting and employment taxes
   1. Maintain master file components
   2. Complete Form 941 and Form 941c
   3. Complete W-2, W-3, W-2c forms
   4. Compute Federal Unemployment Tax
   5. Complete Form 1099 and other annual returns as necessary
   6. Know Form 843 purpose and reporting/filing requirements
5. Perform record keeping and payroll practices
   1. Describe payment of employee methods
   2. Discuss payroll practices and processing
   3. Demonstrate record keeping skills according to regulations
   4. Describe payroll system processes with related controls
   5. Calculate penalties for late reporting under DOL and IRS
6. Implement payroll accounting procedures
   1. Define accounting terminology
   2. Exemplify double-entry accounting for payroll
   3. Complete payroll journal entries
   4. Discuss internal controls for payroll department functions
7. Administrate effective payroll policies and procedures
   1. Define customer service
   2. Describe effective communication
   3. Identify techniques used within time management

ACC 191 - Financial Analysis

Credits: 3
Lecture Hours: 3
Lab Hours: 0
Practicum Hours: 0
Work Experience: 0
Course Type: Voc/Tech

1. Identify the basic financial goals of a firm or business
   1. Discuss the forms of business organizations
   2. Discuss the purpose of financial analysis
   3. List factors that affect the value of a firm or business
2. Describe how the US Financial system works
   1. Define financial securities
   2. Explain the function of financial intermediaries
   3. Identify the different financial marketplaces
   4. Describe the securities traded in the money and capital markets
   5. Identify the determinants of the nominal interest rate
   6. Construct and analyze a yield curve
3. Explain the use of the four basic financial statements
   1. Discuss how depreciation affects cash flow
   2. Compute depreciation
   3. Explain how taxes affect a firm?s cash flow
   4. Calculate marginal and average tax rates
4. Explain how financial ratio and analysis is used to assess a business operation
   1. Compute profitability ratios
   2. Compute liquidity ratios
   3. Compute asset activity ratios
   4. Compute market value ratios
   5. Compare financial accounting information for business over time
   6. Compare financial accounting information between business enterprises
   7. Discuss the limitation of ratio analysis
   8. Perform comparative analysis of financial statements
5. Explain why financial forecasting is vital to business success
   1. Describe the financial statement forecasting process
   2. Prepare to pro forma (projected) financial statements
   3. Explain the importance of analyzing forecasts
6. Define risk, risk aversion, and risk/return relationship
   1. Measure risk
   2. Identify the types of risk that business firms encounter
   3. Explain methods of risk reduction
   4. Describe how business firms compensate for assuming risk
7. Explain the time value of money
   1. Identify future value and present value of a single sum
   2. Explain future and present values of an annuity
   3. Discuss present and future value of money problems
8. Explain the importance of bond and stock valuation
   1. Discuss the valuation of securities
   2. Explain components of market value and the yield to maturity of a bond
   3. Discuss the market value and expected yield of preferred stock
   4. Explain the market value and expected yield of common stock
9. Explain the capital budgeting process
   1. Calculate the payback period for a proposed capital project
   2. Calculate the net present value for proposed capital project
   3. Calculate internal rate of return for a proposed capital project
   4. Describe capital rationing
   5. Describe methods for selecting a project
   6. Measure the risk of a capital budgeting project
   7. Explain risk-adjusted discount rates
10. Describe the sources of capital
    1. Estimate the cost of capital for each financing source
    2. Estimate the average cost of capital
    3. Explain how changes in capital structure affect a firm?s value
    4. Discuss sources of long-term financing
    5. Discuss sources of short-term financing
11. Identify facts that influence dividend decisions
    1. Compare the major dividend theories
    2. Describe how a firm pays dividends
    3. Identify alternative to paying cash dividends
12. Explain the importance of managing working capital
    1. Discuss the trade-off between liquidity and profitability and the affects on current assets management policy
    2. Describe how a business firm reaches an optimal level of current assets
    3. Discuss the three approaches to working capital financing policy
13. Describe how a business firm manages accounts receivable and inventory as investments
    1. Describe alternative inventory management approaches
    2. Explain how business firms make credit decisions
    3. Explain how business firms create credit policies
    4. Explain the need for short-term financing
    5. List the advantages and disadvantages of short-term financing
    6. Describe the three types of short-term financing
14. Prepare an in-depth analysis of a publicly-held corporation utilizing accepted financial tools
    1. Prepare accepted ration analysis and trend analysis
    2. Analyze data
    3. Interpret data
    4. Summarize data
    5. Project earnings capability
    6. Communicate findings in a formal presentation

ACC 193 - Accounting Procedures/Mgmt

1. Perform the accounting procedures for a partnership
   1. List the characteristics of a partnership
   2. Explain the accounting procedures when forming a partnership
   3. Explain the accounting procedures for admission of a new partner
   4. Explain the accounting procedures for the withdrawal of a partner
   5. Compute the division of partnership earnings
   6. Prepare partnership financial statements
2. Perform the accounting procedures for a corporation
   1. List the characteristics of a corporation
   2. Identify the sources of stockholder’s equity
   3. Distinguish between the two main classes of capital stock for a corporation
   4. Perform accounting procedures for the issuance of capital stock for cash and for noncash assets
   5. Perform accounting procedures for capital stock subscriptions and donated capital
   6. Prepare the stockholders’ equity section of the balance sheet
3. Maintain a perpetual inventory
   1. Compute the cost of ending inventory and cost of goods sold under the perpetual system using
   2. Assess the impact on the income statement and the balance sheet of using alternative inventory cost flow assumptions
4. Explain reversing and correcting entries
   1. Explain the purpose of reversing entries
   2. List the adjusting entries that may be reversed
   3. Perform accounting procedures for reversing entries
   4. Demonstrate accounting procedures for correcting entries
5. Explain a bank reconciliation
   1. Interpret a monthly bank statement
   2. Prepare a bank statement
   3. Record journal entries required to adjust the Cash account after the bank reconciliation
6. Calculate bad debts expense
   1. Explain the need for uncollectible accounts to be matched against revenues on the income statement
   2. Prepare accounting entries to record the bad debts adjustment under the allowance method
   3. Prepare accounting entries to recover bad debts under the allowance method
7. Process accounts payable
   1. Explain the steps in processing accounts payable
   2. Explain how a voucher system establishes internal control over cash transactions
   3. Perform accounting entries in an invoice register and a check register
8. Prepare cash flow statement
   1. Identify the component of a cash flow statement
   2. differentiate between indirect and direct method
   3. Explain the relationship of the cash flow statement to the other financial statements
9. Demonstrate the accounting procedures for the transition of a sole proprietorship to a corporation using a computer.
10. Demonstrate the correct accounting procedures for the transition of a service business to a merchandising business using a computer

ACC 202 - Accounting Cycle

1. Critique accounting terminology
   1. Identify assets, liabilities, equity, revenues and expenses
   2. Classify account types to appropriate financial statements
   3. Distinguish components of annual report
2. Evaluate impact of transactions on accounting equation and financial statements
   1. Balance the accounting equation
   2. Generate Balance Sheet, Income Statement, and Statement of Changes in Retained Earnings
   3. Relate transactions to changes in financial statements
3. Generate transactions to update account balances
   1. Journalize transactions
   2. Identify normal account balances
   3. Detect trial balance errors
4. Prepare adjusting entries
   1. Calculate adjusting entry $
   2. Construct accrual adjusting entries
   3. Construct deferral adjusting entries
   4. Explain effects of adjusting entries on financial statements
5. Perform closing process
   1. Identify permanent and temporary accounts
   2. Prepare closing entries
   3. Determine effects of closing entries on account balances
   4. Ascertain which entries should be reversed
   5. Prepare reversing entries at year end.
6. Evaluate transactions for a merchandising business
   1. Identify normal account balances for a retail company
   2. Articulate account classification for a retail company
   3. Communicate parts of retail income statement
   4. Record transactions as seller
   5. Record transactions as buyer
   6. Prepare retail income statement
7. Reinforce advanced review topics
   1. Distinguish cash and cash equivalents
   2. Relate inventory costing to impact on financial statements
   3. Present income statement with periodic inventory costing
   4. Recognize impact on financial statements of scrapping an asset
   5. Realize impact on financial statements for selling an asset
   6. Comprehend basic issues with revenue recognition

ACC 222 - Cost Accounting

1. Identify cost terms.
   1. Differentiate between product and period costs
   2. Distinguish controllable cost from noncontrollable cost
   3. Discuss cost flow in a production environment
   4. Explain cost reaction to change in activity
   5. State the differences between direct cost and indirect cost
   6. Define often used cost terms
2. Develop predetermined overhead rates
   1. Identify the benefits of using predetermined overhead rates
   2. Calculate overhead rates
   3. Analyze causes of under and overapplied overhead
   4. Differentiate plantwide versus departmental overhead rates
   5. Compute under and overapplied overhead
   6. State alternative capacity measures.
   7. Apply activity-based costing
3. Contrast the processes available for allocating service department costs
   1. Analyze pros and cons of allocating service department costs
   2. List acceptable allocation bases
   3. Practice allocation based on step method, direct method, and the algebraic method
4. Appraise a job-order costing system
   1. Assign costs to products in a job-order system
   2. Illustrate the flow of cost in a job-order system
   3. Explain the documentation involved in a job-order system
   4. Prepare the journal entries used to accumulate cost in a job-order system
   5. Demonstrate the allocation of overhead in a job order system
5. Explain a process costing system
   1. Allocate cost to products in a process costing system
   2. Differentiate between the process costing from job-order costing
   3. Calculate the equivalent units of production using the weighted average and FIFO methods of process costing
   4. Determine unit cost using weighted average and FIFO methods of process costing
   5. Illustrate the application of standard costs in a process costing system
   6. Prepare a production and cost report for a process costing system
   7. Journalize the entries for a process costing system
6. Evaluate the effects of spoilage
   1. Examine the effect of spoilage on equivalent units and cost per unit
   2. Analyze the handling of spoilage in a job-order costing system
   3. Differentiate between normal and abnormal spoilage
   4. Discuss why lost units occur in manufacturing processes
   5. Relate the procedures used to allocate rework costs of defective units
7. Compare joint costs and by-product costs allocation methods
   1. Differentiate between a joint costs and by-product costs
   2. Explain at what point joint costs are identifiable
   3. Allocate joint product costs to products using sales value at split-off, net realizable value at split-off, and physical measurement
   4. Assess the benefits of sales value at split-off and net realizable value at split-off
   5. Illustrate the treatment of by-products in a job ­order system
   6. Journalize the entries for joint cost and by­product cost allocations
8. Summarize standard costing material and labor standards
   1. Express why standard cost systems are used
   2. Describe how standards are set for materials and labor
   3. Calculate material and labor variances
   4. Explain the use of variance analysis to control evaluate the performance of a company
   5. Journalize the recording of variances
9. Develop flexible budgets
   1. Describe how flexible budgets are used by managers to plan and control overhead costs
   2. Express how variable and fixed overhead costs are best controlled
   3. Illustrate the differences among the approaches to overhead analysis
   4. Calculate overhead variances
   5. Record overhead variances
   6. Explain the differences between a controllable variance and noncontrollable variance
10. Generate a master budget
    1. Explain the importance of a budget
    2. State how strategic and tactical planning relate to budgeting
    3. Prepare various schedules in a master budget
    4. Identify the budgeting process steps
    5. Blend the various budgets to create a master budget
11. Compare absorption and variable costing
    1. State the differences between absorption and variable costing
    2. Compute the impact on net income when changes in sales and/or production levels occur under absorption and variable costing
    3. Analyze if one accounting system can provide both absorption and variable costing financial, statements
    4. Prepare both absorption and variable financial statements
12. Interpret cost-volume-profit analysis
    1. Relate why and how the breakeven point is computed
    2. Describe the application of breakeven analysis to a business
    3. Use cost-volume-profit analysis to make decisions
    4. Illustrate how margin of safety and operating leverage concepts are used in business
    5. Relate the underlying assumptions of cost-volume profit
    6. Explain how costs, revenues, and contribution margin interact with changes in activity base

ACC 231 - Intermediate Accounting I

1. Explain the development of accounting standards in conjunction with the changing international environment of financial accounting
   1. Define accounting
   2. Analyze internaional accounting’s essential characteristics
   3. Identify the major financial statements and other means of financial reporting
   4. Describe the environment of financial accounting
   5. Describe the international enviroment of financial accounting
   6. Justify the need for accounting standards
   7. Justify the need for international accounting standards
   8. Appraise the international and national policy-setting bodies and the standard-setting process
   9. Summarize the impact of user groups on the standard-setting process
   10. Assess issues related to ethics and financial accounting
   11. Summarize the impact of international and national user groups on the standaed setting process
2. Interpret the conceptual framework underlying financial accounting
   1. Evaluate the usefulness of an international conceptual framework
   2. Describe the FASB’s process in constructing a conceptual framework
   3. Explain the procedures of the international accounting standards board (IASB)
   4. Identify the qualitative characteristics of accounting information
   5. Review the objectives of international financial resporting
   6. Justify the basic assumptions of accounting
   7. Explain the application of the basic principles of accounting
   8. Assess the impact that constraints have on reporting accounting information
3. Demonstrate basic accounting procedures
   1. Relate basic accounting terminology
   2. Explain double entry rules
   3. List steps in the accounting cycle
   4. Record transactions in journals
   5. Explain the posting process to controlling and subsidiary ledgers
   6. Prepare a trial balance
   7. Give the reasons for adjusting entries
   8. Explain how inventory accounts are adjusted at year-end
   9. Demonstrate closing entries
   10. Distinguish adjusting entries that may be reversed
   11. Prepare a work sheet
   12. Contrast cash-basis accounting with accrual accounting
   13. Outline the purpose of subsidiary ledgers
   14. Design an accounting system
4. Support statements of incomes and retained earnings
   1. Appraise the uses and limitations of an income statement
   2. Contrast the capital maintenance and transaction approach
   3. Prepare a single-step income statement
   4. Produce a multiple-step income statement
   5. Illustrate how irregular items are reported
   6. Measure intraperiod tax allocation
   7. Report earnings per share information appropriately
   8. Develop a statement of retained earnings
   9. Compile prior period adjustments
   10. Measure comprehensive income
   11. Account for discontinued operations
5. Assess balance sheets and statements of cash flow
   1. Appraise the uses and limitations of a balance sheet
   2. Organize the major classifications of the balance sheet
   3. Generate a classified balance sheet using the report and account forms
   4. Identify balance sheet information requiring supplemental disclosure
   5. Relate major disclosure techniques for the balance sheet
   6. Defend the purpose of the statement of cash flows
   7. Develop the content of the statement of cash flows
   8. Prepare a statement of cash flows
6. Defend the statement of cash flows
   1. Describe the evolution and purpose of the statement of cash flows
   2. Identify the major classifications of cash flows
   3. Differentiate between net income and net cash flows from operating activities
   4. Contrast the direct and indirect methods of calculating operating cash flow
   5. Discriminate between net cash flows from investing and financing activities
   6. Prepare a statement of cash flows
   7. Describe sources of information for a statement of cash flows
   8. Identify special problems in preparing a statement of cash flows
7. Measure the time value of money
   1. Judge accounting topics where time value of money is used
   2. Distinguish between simple and compound interest
   3. Use appropriate compound interest tables
   4. Identify variables fundamental to solving interest problems
   5. Solve future and present value of 1 problems
   6. Solve future amount of ordinary and annuity due problems
   7. Solve present value of ordinary and annuity due problems
   8. Discriminate among an ordinary annuity, annuities due and a deferred annuities
8. Assess cash and receivables
   1. Identify and distinguish cash items
   2. Illustrate common techniques employed to control cash
   3. Indicate how cash and related items are reported
   4. Define receivables and identify the different types of receivables
   5. Explain accounting issues related to accounts receivable
   6. Distinguish between interest bearing and noninterest bearing notes receivable
   7. Demonstrate the accounting procedures for factoring notes receivable
   8. Reconcile bank balances and book balances
9. Evaluate inventories
   1. Categorize major classifications of inventory
   2. Discriminate between the periodic and perpetual inventory systems
   3. Calculate the effects of inventory errors on the financial statements
   4. Assemble the items that should be included as inventory cost
   5. Contrast product costs and period costs
   6. Describe the flow assumptions used in accounting for inventories
   7. Compare the flow assumptions used in accounting for inventories
   8. Demonstrate the effect of LIFO liquidations
   9. Outline the dollar-value LIFO method
   10. Contrast the major advantages and disadvantages of LIFO
   11. Assess the reasons why a given inventory method is selected
   12. Explain the lower of cost or market value
   13. Apply the lower of cost or market rule.
   14. Assess inventories valued at net realizable value
   15. Judge when the relative sales value method is used to value inventories
   16. Identify when inventories are valued at standard costs
   17. Justify accounting issues related to purchase commitments
   18. Determine ending inventory by applying the gross profit method
   19. Determine ending inventory by applying the conventional retail method
   20. Determine ending inventory by the LIFO retail method
10. Account for long-term assets
    1. Point out the major characteristics of property, plant and equipment
    2. Calculate the costs included in the initial valuation of long-term assets
    3. Assess the accounting problems associated with overhead application
    4. Appraise the accounting problems associated with interest capitalization
    5. Relate the various means of acquiring and valuing plant assets
    6. Demonstrate the accounting treatment for costs subsequently to acquisition
    7. Illustrate the accounting treatment for the disposal of long-term assets
11. Allocate the costs of long-term assets
    1. Defend the concept of depreciation
    2. Identify the factors involved in the depreciation process
    3. Compare different methods of depreciation
    4. Explain special depreciation methods
    5. Support the selection of different depreciation methods
    6. Describe income tax methods of depreciation
    7. Discuss the accounting issues related to asset impairment
    8. Illustrate financial statement disclosures for property, plant and equipment
    9. Assess the accounting procedures for depletion of natural resources
    10. Demonstrate financial statement disclosures for natural resources
12. Discriminate among intangible assets
    1. Relate the characteristics of intangible assets
    2. Explain the procedure for valuing and amortizing intangible assets
    3. Identify the types of specifically identifiable intangible assets
    4. Outline the conceptual issues related to goodwill
    5. Demonstrate the accounting procedures for valuing and recording good will
    6. Point out the conceptual issues related to research and development costs
    7. Describe the accounting procedures for research and development costs

ACC 232 - Intermediate Accounting II

1. Appraise long-term liabilities
   1. Describe the formal procedures associated with issuing long-term debt
   2. Identify various types of bond issues
   3. Describe the accounting valuation for bonds at dates of issuance
   4. Explain the methods of bond discount and premium amortization
   5. Relate the accounting procedures for the early extinguishment of debt
   6. Explain the accounting procedures for long-term notes payable
   7. Discuss off-balance sheet financing arrangements
   8. Describe disclosure requirements for long-term debt
2. Support stockholders’ equity: contributed capital
   1. Explain the key component of stockholders’ equity
   2. Discuss the characteristics of the corporate form of organization
   3. Point out the rights of stockholders
   4. Explain the accounting procedures for issuing shares of stock
   5. Identify the major reasons for purchasing treasury stock
   6. Demonstrate the cost and par value methods of accounting for treasury stock
   7. Describe the major features of preferred stock
   8. Distinguish between debt and preferred stock
   9. Identify items reported as additional paid-in capital
   10. Justify the classifications of additional equity items
3. Support stockholders’ equity: retained earnings
   1. Identify the major categories of stockholders’ equity
   2. Describe the policies used in distributing dividends
   3. Identify the various forms of dividend distributions
   4. Point out the accounting for small and large dividends
   5. Distinguish between stock dividends and stock splits
   6. Explain the effect of different types of preferred stock dividends
   7. Assess the reasons for appropriating retained earnings
   8. Explain accounting and reporting for appropriated retained earnings
   9. Prepare a statement of changes in stockholders’ equity
4. Assess dilutive securities and earnings per share
   1. Describe the accounting for the issuance, conversion and retirement of convertible securities
   2. Explain the accounting for convertible preferred stock
   3. Contrast the accounting for stock warrants and stock warrants issued with other securities
   4. Differentiate between compensatory and noncompensatory stock compensation plans
   5. Describe the accounting for various types of stock based compensation plans
   6. Identify the conceptual issues involved with stock compensation plans
   7. Compute earnings per share in a simple capital structure
   8. Explain the concept of a dual presentation
   9. Distinguish the “cash yield test” and “if converted” method
   10. Point out the treasury stock method
   11. Explain the disclosures and presentation of earnings per share
5. Interpret temporary and long-term investments
   1. Describe the accounting for temporary marketable equity and marketable debt securities
   2. Explain the disclosure requirements for temporary investments
   3. Describe the accounting for long-term investments in bonds
   4. Assess the methods of amortization for bond premium and discount
   5. Explain the effect of ownership interest on the accounting for long-term investments in stock
   6. Assess the cost, equity, and lower of cost or market methods for long-term investments in stock
   7. Discuss special issues related to investments
   8. Demonstrate the accounting for cash surrender value
   9. Identify and explain the accounting for funds
6. Appraise revenue recognition
   1. Review the revenue recognition principle
   2. Describe accounting issues involved with revenue recognition at point of sale
   3. Illustrate the percentage-of-completion method for long-term contracts
   4. Illustrate the completed-contract method for long-term contracts
   5. Produce the proper accounting for losses on long-term contracts
   6. Produce alternative revenue recognition bases before delivery
   7. Describe the installment method of accounting
   8. Explain the cost recovery method of accounting
7. Explain accounting for income taxes
   1. Identify differences between taxable income and pretax financial income
   2. Describe taxable amounts and the recognition of a deferred tax liability
   3. Describe deductible amounts and the recognition of a deferred tax asset
   4. Explain the purpose of a deferred tax asset valuation account
   5. Illustrate the presentation of income tax expense in the income statement
   6. Categorize various temporary and permanent differences
   7. Explain the effect of various tax rates and tax rate changes on deferred income taxes
   8. Illustrate accounting procedures for a loss carryback and a loss carryforward
   9. Describe the presentation of deferred income taxes in financial statements
   10. Identify special issues related to deferred income taxes
   11. Relate the basic principles of the asset-liability approach
8. Measure pensions and retirement benefits
   1. Identify types of pension plans and their characteristics
   2. Distinguish between accounting for employer’s pension plan and accounting for the pension fund
   3. Explain alternative measures for valuing the pension obligation
   4. Identify the components of pension expense
   5. Develop a facility to utilize a worksheet to develop employer’s pension plan entries
   6. Describe the amortization of unrecognized prior service costs
   7. Illustrate the accounting procedures for recognizing unexpected gains and losses
   8. Illustrate the corridor approach to amortizing unrecognized gains and losses
   9. Explain the recognition of a minimum liability
   10. Describe the reporting requirements for pension plans in financial statements
9. Assess leases
   1. Explain the nature, economic substance, and advantages of lease transactions
   2. Describe the accounting criteria and procedures for capitalizing leases by the lessee.
   3. Compare the operating and capitalization methods of recording leases
   4. Identify the classifications of leases for the lessor
   5. Describe the lessor’s accounting for direct-financing leases
   6. Identify special features of lease arrangements that cause unique accounting problems
   7. Categorize the effect of residual value, guaranteed and unguaranteed, on lease accounting
   8. Describe the lessor’s accounting for sales-type leases
   9. Demonstrate the lessee’s accounting for sale-leaseback transactions
   10. Describe the disclosure requirements for leases
10. Support accounting changes and error analysis
    1. Identify the types of and justifications for accounting changes
    2. Explain the accounting for changes in accounting principles
    3. Explain the accounting for changes in estimates
    4. Identify changes in a reporting entity
    5. Describe the accounting for correction of errors
    6. Identify economic motives for changing accounting methods
    7. Explain the effect of errors
11. Defend the statement of cash flows
    1. Describe the evolution and purpose of the statement of cash flows
    2. Identify the major classifications of cash flows
    3. Differentiate between net income and net cash flows from operating activities
    4. Contrast the direct and indirect methods of calculating net cash flow from operating activities
    5. Discriminate net cash flows from investing and financing activities
    6. Prepare a statement of cash flows
    7. Describe sources of information for a statement of cash flows
    8. Identify special problems in preparing a statement of cash flows
    9. Explain the use of a worksheet in preparing a statement of cash flows

ACC 251 - Gov’t & Nonprofit Accounting

1. Appraise governmental and non-profit accounting and economic activities
   1. Discuss the characteristics of government and nonprofit organizations
   2. Relate the objectives and characteristics of government and nonprofit accounting and reporting
   3. Contrast profit and nonprofit accounting
2. Explain the conceptual foundation underlying the accounting systems of non-profit entities
   1. Identify problems encountered in the recording process
   2. Assess financial effects
   3. Explain economic changes
   4. Assign monetary values
   5. Relate limitations associated with financial statements
   6. List the authoritative sources of accounting principles and reporting standards
   7. Summarize the underlying assumptions, principles and conventions of nonprofit accounting
3. Interpret the accounting cycles associated with nonprofit systems
   1. Measure the constraints on the uses of resources
   2. Identify types of funds and account groups
   3. Record the entries for the accounting cycle for source-and-disposition funds
   4. Relate the accounting procedures for account groups
   5. Illustrate the accounting cycle for self-sustaining funds
   6. Summarize accounting data
4. Assess governmental accounting practices
   1. Relate the primary objectives of governmental accounting
   2. Identify the users of governmental accounting information
   3. Prepare a summary statement of principles
   4. Apply basic principles and conventions
   5. Categorize types of fund entities
   6. Interpret statements
5. Defend budgetary data
   1. Compile budgetary practices for self-sustaining funds
   2. Relate the philosophy underlying source-and-disposition operating fund budgets
   3. Prepare a general fund expenditures budget
   4. Use the budget as a control device
   5. Develop program budgeting
   6. Plan the acquisitions and uses of other source-and-disposition fund resources
   7. Defend the use of cost data
6. Appraise general fund and special revenue fund account procedures
   1. Identify operational characteristics
   2. Classify general fund accounts
   3. Record typical activities requiring accounting recognition
   4. Analyze transactions involving other funds and account groups
   5. Point out special problems associated with general fund accounting procedures
   6. Illustrate general fund accounting procedures
   7. Prepare general fund financial statements
   8. Compile interim reports for the general fund
   9. Demonstrate reciprocal and complementing
   10. Produce a transactions worksheet
7. Explain accounting for other source-and-disposition funds
   1. Record transactions for general capital improvements
   2. Service general long-term debt
   3. Recognize capital improvements financed by special assessments
   4. Prepare the basic journal entries for debt service funds
   5. Measure alternative assumptions and procedures
8. Account for other funds and account groups
   1. Contrast accounting for self-sustaining funds
   2. Outline hybrid (fiduciary) funds
   3. Classify account groups
   4. Explain interfund relationships
9. Evaluate annual financial reports
   1. Discuss the provisions of accounting statements relating to nonprofit accounting
   2. Illustrate financial statements
10. Contrast federal government accounting with financial accounting
    1. Relate the historical background
    2. Identify statutorily assigned responsibilities
    3. Define terminology
    4. Illustrate the fund structure
    5. Explain the basis of accounting
    6. Illustrate federal agency accounting
11. Discriminate among accounting for other nonprofit organizations
    1. Point out operating characteristics and accounting practices
    2. Explain college and university statements of accounting principles
    3. Identify fund entities
    4. Record typical transactions
    5. Produce financial statements
12. Interpret accounting for hospitals
    1. Relate hospital accounting practices and environments
    2. Justify principles of accounting for hospitals
    3. Categorize fund entities used in hospital accounting systems
    4. Separate accounting procedures peculiar to hospital operations
    5. Prepare hospital financial statements
13. Assess accounting for health and welfare agencies, churches, and other similar organizations
    1. Explain unique accounting practices
    2. Subdivide other developments
    3. Generate financial statements
14. Support accounting data for externally interested parties
    1. Evaluate the fiduciary responsibility of internal managers
    2. Analyze financial data
    3. Apply analytical techniques
15. Judge accounting system data
    1. Develop budgeting procedures
    2. Measure input-output relationships
    3. Prepare financial performance reports
    4. Assess the impact of politics and bureaucracy
    5. Plan an effective nonprofit organization
16. Appraise operational-accountability reporting for nonprofit organizations
    1. Define operational accountability
    2. Analyze operational accountability financial data
    3. Generate operational-accountability reports

ACC 261 - Income Tax Accounting

1. Assess filing status
   1. Identify marital status
   2. Select filing status relating to taxpayer marital status
   3. Determine dependents and how dependents affect filing status
2. Calculate personal income tax
   1. Summarize gross income
   2. Explain the various types of deductions
   3. Explain the various tax credits available
   4. Discuss special taxes to which individuals may be subject
   5. Discuss exceptions to general rules in the tax law
   6. Compute taxable income
   7. Determine tax liability
3. Explain depreciation for tax purposes
   1. Discuss the importance of accounting periods
   2. Discuss MACRS
   3. Explain rules for listed property
   4. Explain section 179 election to expense
4. Explain capital gains and losses for tax purposes
   1. Discuss difference between ordinary assets and capital assets
   2. Discuss definition of capital assets
   3. Discuss holding periods for capital assets
   4. Tax ramifications of selling capital assets
5. Explain payroll taxes
   1. Summarize federal withholding tax procedures
   2. Explain the concept of the FICA tax
   3. Illustrate the computation of self-employment taxes
   4. Examine the necessary tax forms
6. Describe the estimated tax procedure
7. Examine the various required tax forms for reporting income
8. Review the nature of partnership taxation
   1. Define what constitutes a partnership
   2. Describe the rules for establishing partner?s original basis
   3. Explain procedures for reporting partnership income or loss
9. Discriminate between corporate and personal income taxes
   1. Discuss corporate tax law
   2. Define corporate tax rates
   3. Compute corporate tax liability
10. Summarize pertinent internal revenue service procedures
    1. Relate the structure of the internal revenue service
    2. Explain the internal revenue service audit procedure
    3. Outline types of penalties imposed on taxpayers
11. Contrast Federal and Iowa income taxes
    1. Discuss Iowa tax law
    2. Demonstrate differences between federal statutes
    3. Prepare a complete Federal and Iowa tax return
12. Experiment with tax preparation software on computer

ACC 268 - Business Tax

1. Define a corporation for Federal income tax purposes
   1. Identify the alternative forms of doing business
   2. Compare and contrast corporate and individual taxation
   3. Compute the corporate tax, including the tax for personal service corporations
   4. Describe the corporate tax forms and filing requirements
2. Explain the basic tax consequences of forming a new corporation
   1. Determine the gain or loss recognized by the shareholder and the corporation
   2. Determine the basis of the shareholder’s stock in the corporation
   3. Determine the corporation’s basis in property received
   4. Describe the requirement for qualifying a transfer to a corporation for tax-free treatment
   5. Explain the tax consequences of transferring property to an existing corporation
   6. Explain the effects of transferring liabilities to corporations
   7. Describe special problems involved in computing depreciation of assets transferred to corporations
   8. Explain the effect of contributions to capital by shareholders and nonshareholders
   9. Identify the tax considerations in determining whether the corporation’s capital structure should be stock or debt
3. Explain tax effect of a corporation distribution on shareholders and distributing corporation
   1. Define a dividend for tax purposes
   2. Compare the concept of retained earnings with concept of earnings and profit
   3. Explain how earnings and profits are calculated
   4. Identify the special problems related to distributions of property
   5. Identify a constructive distribution
   6. Explain the tax consequences of a stock dividend
4. Define a redemption
   1. Distinguish a redemption from other types of nonliquidating distributions
   2. Explain when a redemption is treated as a sale rather than a dividend
   3. Apply the constructive stock ownership rules to determine effect of redemption
   4. Identify the tax consequences of a redemption to shareholders
   5. Calculate the effect of redemption on shareholder taxable income
   6. Calculate the shareholder’s basis in any property received in a distribution
   7. Determine the effect on basis of any stock held by shareholder not redeemed.
   8. Identify tax consequences of a redemption to distributing corporation
   9. Calculate the effect on the corporation’s taxable income related to redemption
   10. Calculate the effect of redemption on corporation’s earnings and profits
   11. Describe the tax treatment
5. Describe a distribution in complete liquidation
   1. Distinguish between a liquidating and nonliquidating distribution
   2. Explain reasons for liquidating a corporation
   3. Determine the tax consequences of a liquidation to shareholder and liquidating corporation
   4. Discuss the special rules when a parent corporation liquidates a subsidiary
6. Explain the penalty taxes on corporate accumulations
   1. Discuss the rationale for two corporate penalty taxes
   2. Identify the circumstances that must exist before the accumulated earnings tax will apply
   3. Identify when earnings have accumulated beyond the reasonable needs of the business
   4. Explain how the accumulated earnings tax is computed
   5. Identify when the personal holding company tax applies
   6. Apply the stock ownership and income test to determine if a corporation is a personal holding company
7. Describe the seven different types of reorganizations
   1. Describe requirements for nontaxable treatment of a reorganization
   2. Discuss the tax treatment of acquiring corporation, the target corporation, and the target’s shareholder
   3. Explain the rules governing the carryover of the tax attributes from the corporation to another
8. Determine the tax consequences of various transactions between a partner and a partnership
   1. Define for federal income tax purposes the terms partner and partnership
   2. Distinguish entity theory and aggregate theory of partnerships
   3. Explain the role of partnership agreements
   4. Identify the tax consequences of a partner’s contribution of assets or services to a partnership
   5. Describe the tax consequences related to a gain or loss by a partnership upon the exchange of a partnership interest for cash, property, or services contributed by a partner
   6. Compute the partners’ bases in new partnership
   7. Computer partnership’s basis in contributed assets
   8. Determine the effect of partnership liabilities on the partners’ bases in the partnership interests
   9. Compute partnership taxable income or loss
   10. Identify any separately computed items of partnership income, gain, loss, deduction, or credit
   11. Explain how partners report results of partnership operations on individual returns
   12. Compute the three potential limitations on the current deductibility of a partner’s distribute share of partnership loss
9. Analyze the tax consequences of a sale of a partnership interest to both the seller and purchaser
   1. Distinguish between a current and a liquidating distribution from a partnership
   2. Determine the tax consequences of both current and liquidating distribution
   3. Explain the function of para 736 as it applies to liquidating distributions
   4. Compute the amount of any para 736 payment included in a distribution
   5. Apply the family partnerships rules to partnership interests created by gift
10. Identify the requirements necessary to select S status
    1. Identify the actions that terminate S status
    2. Compute the net operating income or loss for an S corporation
    3. Determine the impact of S corporate operations on shareholders’ taxable income
    4. Identify transactions between shareholders and their S corporations subject to special treatment
    5. Determine the shareholder’s basis in the S corporate stock
    6. Determine the appropriate taxable year for an S corporation
    7. Calculate the gain or loss for the S corporation and its shareholders when assets distributions are made and S corp. has no AE & P
11. Describe the process in which Federal tax law is enacted
    1. Explain how tax law is subsequently modified or evaluated by the judiciary
    2. Identify the source of various administrative and judicial tax authorities
    3. Discuss the importance of communicating the results of tax research
12. Discuss the AICPA’s Statement on Responsibilities in Tax Practice
    1. Identify the conditions that may result in an IRS audit
    2. Explain the IRS audit procedures, including the procedures for proposed audit adjustments
    3. Explain the procedures for appealing an adverse audit outcome
    4. Determine the statute of limitations for assessments, collections, and refund claims
    5. Explain the rules for practice before the IRS

ACC 272 - Accounting Information Systems

1. Explain the major features of accounting information systems
   1. Describe the objectives of accounting information systems
   2. Review the steps in the accounting cycle
   3. Review how accounting information systems produce reports for external use
2. Describe the objectives and methods of coding
   1. Discover methods of providing top-down and bottom-up information for internal use
   2. Describe how account codes are used to produce accounting reports
3. Describe the scope and purpose of information systems development
   1. Discuss selected concepts from the theory of systems
   2. Apply these selected concepts to the process of accounting transactions
   3. Review the systems approach to problem solving
   4. Define a “system.”
   5. Name the steps in the systems approach to problem solving
4. Describe the major types of documentation required for accounting systems
   1. Discuss techniques for reviewing, analyzing, and developing accounting information systems
   2. Describe how to use tools for documenting accounting information systems
   3. Name the techniques for managing accounting information systems development projects
   4. Evaluate the need for documentation standards
5. Describe the purpose and scope of accounting information systems
   1. List alternative methods for creating accounting information systems
   2. Describe the qualities of a successful information system
   3. Explain the phases that make up the system development life cycle
   4. Name alternative methods for developing information systems
   5. Describe the process of developing specifications for a proposed system
6. Determine the organization’s needs for an accounting information system
   1. Describe the activities that take place during the first phase of the systems development life cycle
   2. Explain how to conduct a preliminary survey
   3. Describe how to perform a feasibility study
   4. List criteria that determine the feasibility of a proposed accounting information system
7. Explain the importance of systems design documentation
   1. Discuss the activities that take place during the second phase of the system of the system development life cycle
   2. Describe how to create a preliminary system design
   3. Describe how to develop detail specifications for an accounting information system
   4. Explain the role of auditors in system design process
8. Identify the principal activities in systems implementation
   1. Discuss the activities that occur during the third and fourth phases of the systems development life cycle
   2. Describe the role of auditors during systems implementation
   3. Explain how a post-implementation review is conducted
   4. Explain how to properly account for the costs of an accounting information system
9. Describe the components of a computer system
   1. Name the components of a computer system
   2. List the forms that computer hardware can take
   3. State the kinds of software used by a computer
   4. Describe alternative configuration for a computer system
10. Describe the medium for data storage in a computer system
    1. Name the various computer storage devices
    2. Identify approaches to organizing accounting data in computer systems
    3. Describe approaches to processing data stored in an accounting information system
    4. Discuss how accounting data is stored and processed when a data base management system is used
11. Identify the major types of data files
    1. Delineate the types of files used in accounting information systems
    2. Identify the operations that accounting information systems use when processing files
    3. Explain the use of Sequential files in batch processing systems
    4. Discuss on-line real-time systems use of direct file access
12. Describe how the components of a data base management system work together
    1. Explain how accounting data are processed using the data base management approach
    2. Describe how a data base management system maintains data relationships
    3. Name three alternative structural models for data
13. State the broad and specific objectives of internal control
    1. Name the components of an organization’s internal control structure
    2. Describe objectives and limitations of internal control
    3. Outline the characteristics of a control environment which promote an effective internal control system
    4. Explain how an accounting information system aids in communicating information
    5. Describe effective control activities
14. Discuss control policies, practices and procedures that are important in computer-based accounting systems
    1. Three objectives for systems control
    2. Categorized control policies, practices, and procedures by their scope
    3. Describe practices that control the input, processing, and output of application systems
    4. Define categories of systems control
15. Distinguish between data security and data integrity I computer-based accounting systems
    1. List sources of data security risks
    2. Name methods of detecting fraud
    3. Explain how auditors evaluate data security and integrity in computer-based accounting systems
    4. Describe effects of advanced technologies on security and integrity

ACC 281 - Auditing

1. Analyze the audit’s nature and environment
   1. Outline the auditing process
   2. Explain the objectives of an audit
   3. Describes the characteristics of an audit
   4. Relate the definition of auditing to the three broad categories of independent auditing, internal auditing and governmental auditing
   5. Describe how the economic environment contributes to the need for independent audits
   6. Identify the professional organizations that influence auditing
   7. Describe the attest function and how it relates to the overall audit function
   8. Describe the parts of the standard audit report that is the final product of the independent audit
2. Conform to professional standards
   1. Identify the ten generally accepted auditing standards
   2. Describe the authoritative status of the Statements of Auditing Standards
   3. Discuss the auditor’s responsibility for detecting errors, irregularities, and illegal acts
   4. Explain the key elements of the auditor’s standard report
   5. Discuss the other types of reports that are issued by auditors
   6. Describe the attestation standards
   7. Describe the quality control standards and their purposes
3. Interpret professional ethics
   1. Describe the reasons that professions establish professional ethics
   2. Identify the two parts of the AICPA Code of Professional Conduct
   3. Discuss the Principles section of the AICPA Code of Professional Conduce
   4. Describe each of the Rules contained in the AICPA code of Professional Conduct
   5. Explain the concept of independence
   6. Identify circumstances in which independence is impaired
   7. Discuss the Institute of Internal Auditors Code of Ethics
4. Analyze the legal liability of auditors
   1. Define the major legal concepts that relate to auditors’ liability
   2. Distinguish between auditor’s liability under common law and their liability under statutory law
   3. Explain the factors that must be proven by clients and third parties to be successful in actions against the auditors under common law and the auditors’ defenses
   4. Contrast liability under the securities Act of 1933 and the Securities Act of 1934
   5. Describe accountants’ legal liability for accounting and review services
5. Explain evidence, audit risk and materiality
   1. Know the process by which the financial statement audit is conducted
   2. Know the five basic financial statement assertions, verification of which is the objective of the independent audit
   3. Discuss the nature of evidence
   4. Recognize the types of evidence that exist
   5. Assess audit risk
   6. Assess materiality on an audit
6. Analyze audit objectives and procedures
   1. Develop audit objectives as a natural extension of the client’s financial statement assertions
   2. Describe the details of the evidence gathering process
   3. Write a simple audit program that takes into the account the proper nature, timing, and extent of detection risk procedures, given a certain set of audit objectives
   4. Document the evidence gathering process in working papers
7. Conduct a computerized audit
   1. Plan an audit with a computer
   2. Analyze control structure with a computer
   3. Conduct substantive testing with a computer
   4. Review phases of the audit with a computer
   5. Report phases of the audit with a computer
8. Design audit programs
   1. Identify the factors considered by auditors in accepting new clients
   2. Explain a CPA’s responsibilities when planning an audit
   3. Describe the manner in which an audit is affected by the auditor’s assessment of audit risk and materiality
   4. Distinguish between the systems portion of the audit program and the substantive test part
   5. Describe the general objectives of audit programs for asset accounts
   6. Explain how the general objectives of audit programs are used to develop the specific objectives that are then used to determine the audit procedures to be applied to an account
   7. Discuss the major steps in the audit process
9. Evaluate internal control
   1. Define what is meant by an internal control structure
   2. Describe management’s responsibility for internal control
   3. Distinguish among the major elements of client’s internal control structure, the control environment, the accounting system, and control procedures
   4. Explain the characteristics of effective internal control
   5. Describe the auditor’s consideration of the internal control structure
   6. Discuss the techniques used by the auditors to obtain an understanding of internal control and describe the results in their working papers
   7. Describe the auditors’ responsibility for communication of internal control structure related matters
   8. Describe the effects of service organizations on internal controls
10. Evaluate sampling concepts and techniques
    1. Define audit sampling
    2. Explain the difference between sampling and nonsampling risk
    3. Distinguish between statistical and nonstatistical sampling
    4. Describe how basic sampling concepts apply to audit sampling
    5. Distinguish among attribute, discovery, classical variable, and probability proportional to size sampling plans
    6. Discuss the effects of changes in various population characteristics and changes in sampling risk on required sample size
    7. Describe how auditors plan, perform, and evaluate samples for test of controls
    8. Explain how the auditors use attributes sampling to perform tests of controls
    9. Describe in general how auditors plan, perform, and evaluate samples for substantive auditing
11. Analyze audit procedures
    1. Describe the activities auditors undertake before beginning an audit
    2. Identify the procedures auditors use to obtain knowledge of a client’s business and industry
    3. List sources of information auditors can use to obtain knowledge of a client’s business and industry
    4. Define the five principal management assertions in financial statements
    5. Explain the role of the five principal management assertions in establishing audit objectives
    6. Evaluation seven general types of audit procedures for gathering evidence
    7. Review an audit working paper for proper form and content
12. Evaluate audit sampling
    1. Explain the terms unique to audit sampling
    2. Contrast statistical and nonstatistical sampling
    3. Identify audit sampling
    4. Contrast audit sampling with audit work that is not sampling
    5. Develop a simple audit program for a test of controls audit of client’s internal control procedures
    6. Specify objectives, deviation conditions, population and sampling units for an audit
    7. Determine the sample size for an internal control audit
    8. Select sampling units for an internal control audit
    9. Evaluate evidence from a test of internal controls audit
    10. Develop a simple audit program for an account balance audit considering the influence of risk and tolerable error
    11. Specify objectives for an account balance audit
    12. Define a population for data for an account balance audit
    13. Determine sample sizes and select sampling units for an account balance audit
    14. Evaluate monetary error evidence from an account balance audit sample
13. Analyze audit sampling applications for substantive testing
    1. Identify the various statistical techniques used for substantive testing
    2. Describe how to plan, perform, and evaluate an audit sample using mean per unit estimation
    3. Distinguish between ratio and difference estimation techniques
    4. Describe how to plan, perform, and evaluate sample using probability proportional to size sampling
    5. Explain how nonstatistical sampling may be used in performing substantive tests
    6. Describe how to plan, perform and evaluate an audit sample using a structured nonstatistical sapling approach
14. Evaluate tests of controls with attribute sampling
    1. Explain the role or professional judgement in assigning numbers to risk of assessing control risk too low, risk of assessing control risk too high and tolerable deviation rate
    2. Use statistical tables or calculations to determine test of controls sample sizes
    3. Use evaluation tables or calculations to compute statistical results (CUL, the computed upper limit) for evidence obtained with detail test of controls procedures
15. Perform test of balances with dollar value sampling
    1. Calculate the risk of incorrect acceptance, given judgments about inherent risk, control risk, and analytical procedures risk, using SAS 39 audit risk model
    2. Explain the cost trade-off theory for determining a risk of incorrect rejection
    3. Explain the characteristics of dollar-unit sampling and its relationship to attribute sampling
    4. Calculate the dollar-unit sample size for the audit of the details of an account balance
    5. Describe a method for selecting a dollar-unit sample
    6. Define a logical unit
    7. Explain stratification effect of dollar-unit selection
    8. Calculate an upper error limit for the evaluation of dollar-value evidence
    9. Discuss the relative merits of alternatives for determining an amount by which a monetary balance should be adjusted
    10. Calculate a classical sampling sample size for the audit of the details of an account balance
16. Prepare reports on audited financial statements
    1. Determine whether an accountant is associated with financial statements
    2. Explain the general meaning of the three levels of assurance
    3. Write a detailed description of the meaning of the scope paragraph and the opinion paragraph in a standard unqualified audit report
    4. Write a qualified, adverse, and a disclaimer report for a given description of accounting facts and audit circumstances
    5. Write an audit report with an unqualified opinion but containing additional explanation or modified wording for a given description of accounting facts and circumstances
    6. Explain the reasons why auditors have standards for reporting on the application of accounting principles
    7. List and explain the effects of materiality on audit report choices
17. Analyze other public accounting services and reports
    1. Write appropriate reports for review and compilation of unaudited financial statements, given specific fact circumstances
    2. List some interim information review procedures and write a report on review of interim financial information
    3. Explain examples of other comprehensive bases of accounting
    4. Distinguish other comprehensive bases of accounting from GAAP
    5. Explain the content of an auditor’s report on supplementary current value financial statements
    6. Contrast a report on supplementary current value financial statements with a standard report on historical cost financial statements
    7. Describe the various reports on internal control and their connection with public reporting and reporting to the audit committee

ACC 311 - Computer Accounting

1. Navigate the tools available in the accounting software packages
   1. Apply menu commands and keyboard shortcuts
   2. Open, copy, back up, and close company files
   3. Access reports and graphs
   4. Apply the use of security available in the software
2. Complete transactions for sales transactions for a service company
   1. Set up new customers
   2. Create invoices for sales on account
   3. Create cash receipts for sales for cash
   4. Create credit memos/refunds
   5. Enter partial and full payments cash payments
   6. Void a sales transaction
   7. Do job estimation
   8. Trace the audit trail for all sales transactions
   9. Prepare reports including aging of receivable, financial statement, and other related reports
3. Complete transactions for purchases transactions for a service company
   1. Add new vendors and modify vendor records
   2. View Accounts Payable transaction history
   3. Record transactions
   4. Edit, void, and perform an audit trail
   5. Record Petty Cash entries
   6. Add new general ledger accounts
   7. Print reports including Aged payables Report, a Vendor Ledger Report, Cash Disbursements Journal and a Check Register
4. Complete the end-of-period procedures for a service business
   1. Change account names, delete accounts, and make accounts inactive
   2. Record adjusting entries applying the accrual system
   3. Record owner?s equity transactions
   4. Reconcile the bank statement, record service charges, and other adjustments
   5. Prepare financial statements
   6. Export to other programs
5. Complete transactions for sales and receivables for a merchandising business
   1. Enter sales transactions
   2. Prepare invoices that use sales tax
   3. Set up credit limits for customers
   4. Add additional price levels to merchandise inventory items
   5. Prepare credit memos with and without refunds
   6. Record customer payments on account with and without discounts
   7. Prepare reports including inventory lists, aging receivable, and sales tax
6. Complete transactions for purchases and payables for a merchandising business
   1. Prepare and view purchase orders and checks
   2. Enter purchase invoices, vendor credits, and pay invoices
   3. Adjust inventory based on a physical count
   4. Edit, correct, void, and perform necessary audit trail
   5. Display Sales tax reports, aged payable report and vendor ledger report
7. Complete the end-of-period procedures for a merchandising business
   1. Enter adjusting entries required for accrual based system
   2. Enter equity transactions for a partnership
   3. Reconcile a bank statement and record related transactions
   4. Print year-end reports
   5. Export reports to other software
   6. Record withdrawal transactions
8. Complete payroll transactions
   1. Set up employee and related pay scale
   2. Set up employee and employee taxes
   3. Create and preview, payroll checks
   4. Print current earnings report
   5. Prepare tax liability reports and make deposits
   6. Prepare Forms 941 and 940
   7. Discuss W-2 and W-3 forms
   8. Discuss time tracking
9. Complete a capstone project
   1. Set up a company set of books based on data provided
   2. Create a chart of accounts
   3. Create lists for customers, vendors, inventory items and enter beginning balances
   4. Create payroll defaults and enter employees
   5. Record transactions
   6. Prepare reports associated with the company
   7. Make all adjustment and prepare a bank reconciliation
   8. Prepare all reports associated with the company
10. Research software used in small business
    1. Interview business in the community
    2. Prepare and/or share finding of accounting software in the community

ACC 314 - QuickBooks Accounting

1. Navigate the tools available in the QuickBooks software package
   1. Identify the four levels of operation within QuickBooks
   2. Open a company file
   3. Make backup copies of company files
   4. Restore backup copies of company files
   5. Change company names in company files
2. Complete transactions for purchases from a vendor for a service company
   1. Identify the system default accounts for vendors
   2. Update the Vendor Center
   3. Record purchases on account
   4. Record payments of accounts payable
   5. Record cash purchases in the Write Checks window
   6. Display and print vendor-related reports
3. Complete transactions for sales transactions for a service company
   1. Identify the system default accounts for customers
   2. Update the Customer Center
   3. Record sales on account
   4. Record collections of accounts receivable
   5. Record deposits in the Make Deposit window
   6. Display and print customer-related reports
4. Prepare period-end procedures for a service business
   1. Update the Chart of Account List
   2. Record adjustments
   3. View the effect of period-end adjustments on the trial balance
   4. Display and print period-end accounting reports
   5. Change reports display
   6. Display and print accounting reports and financial statements
5. Record transactions for sales and receivables for a merchandising business
   1. Update the Item List
   2. Record purchases of inventory items
   3. Identify transactions requiring sales tax
   4. Process sales discounts
   5. Record adjustments to inventory item
   6. Record payment of sales tax
   7. Display and print inventory-related reports
   8. Display and print accounting reports and financial statements
6. Set up a new company using detailed start
   1. Create new company files and establish preferences using the QuickBooks Detailed Start method
   2. Set up the Customer Center, Vendor Center, and Item List
   3. Customize the Chart of Accounts List, System Default Accounts, and Terms List.
   4. Update the Chart of Accounts and Item Lists
   5. Update the Customer and Vendor Centers
   6. Adjust the new company file to follow the accrual basis of accounting
   7. Display and print accounting reports and financial statements
7. Set up a new company using and express start
   1. Create a new company file using the QuickBooks Express Start method
   2. Establish preferences
   3. Update the Chart of Accounts List
   4. Customize the System Default Accounts and Terms List
   5. Update the Item List
   6. Update the Customer and Vendor Centers
   7. Adjust the new company file to follow the accrual basis of accounting
   8. Display and print accounting reports and financial statement
8. Demonstrate payroll setup and transactions
   1. Activate the payroll preference
   2. Customize payroll system default accounts
   3. Update the Chart of Accounts for payroll
   4. Customize the Payroll Item List
   5. Display and print the Payroll Item Listing report
   6. Prepare payroll transactions
   7. Record payments of payroll taxes
   8. Display and print payroll-related reports, accounting reports, and financial statements
9. Apply banking procedures available in QuickBooks
   1. Transfer funds between accounts
   2. Reconcile cash accounts
   3. Enter credit card charges
   4. Display and print banking-related reports, accounting reports, and financial statement
10. Prepare jobs and time tracking reports
    1. Add a job to the Customer Center
    2. Record and allocate payroll incurred for jobs
    3. Set up Time Tracking
    4. Track employee time for each job using the Weekly Timesheet window
    5. Create Invoices using Time Tracking data
    6. Pay employees using Time Tracking data
    7. Create Customer Statements
    8. Display and print job and time tracking reports, accounting reports, and financial statements
11. Customize the company files to meet the unique needs of the company
    1. Customize the desktop with the home page and icon bars
    2. Customize Lists/Centers including subaccounts, merge entries, and custom fields
    3. Customize reports
    4. View fiscal year closing, set closing date, prepare for new fiscal year
12. Complete a capstone project
    1. Set up a company set of books based on data provided
    2. Create a chart of accounts
    3. Create lists for customers, vendors, inventory items and enter beginning balances
    4. Create payroll defaults and enter employees
    5. Record transactions
    6. Prepare reports associated with the company
    7. Make all adjustment and prepare a bank reconciliation
    8. Prepare all reports associated with the company

ACC 315 - Sage Computerized Accounting

1. Navigate the tools available in the Sage software package
   1. Use the Sage window, navigation aids toolbar, and menu bar
   2. Apply the help feature to solve problems
   3. Open, back up, and restore company files
2. Set up a new company
   1. Create a chart of accounts
   2. Enter beginning account balances
   3. Create and edit functions
   4. Print chart of accounts and general ledger
3. Complete transactions for a cash business
   1. Prepare new accounts and enter beginning balances for a simple cash business
   2. Record transactions in the general journal
   3. Edit selected transactions in the general journal
   4. Print the general journal and financial statements
   5. Apply the use of general journal toolbar, edit function, and delete function
   6. Apply the recurring and memorized transactions functions
   7. Report filter and print procedures
4. Complete sales transactions for service business who sells on account
   1. Create subsidiary ledger accounts for customers and enter the beginning balances
   2. Process accounts receivable and sales transactions
   3. Prepare action items and event logs
   4. Adjust the accounts receivable for uncollectible accounts
   5. Print reports
5. Prepare transactions for purchases from a vendor for a service company
   1. Create subsidiary ledger accounts for vendors and enter beginning balances
   2. Process accounts payable and purchase transactions
   3. Print accounts payable reports
6. Record and manage cash
   1. Process cash payments using the cash payments module
   2. Process cash receipts using the cash receipts module
   3. Prepare a reconciliation of the checking account
7. Prepare necessary financial statements
   1. Journalize adjusting entries
   2. Prepare and print the financial statements
   3. Change the accounting period
   4. Use the design reports feature and text formatting
8. Record purchases of inventory in a merchandising business.
   1. Review the two basic inventory systems
   2. Create the inventory account
   3. Establish subsidiary ledger accounts for inventory items
   4. Develop records for sales representatives
   5. Process inventory transactions
9. Prepare transactions for sales of inventory for a merchandising business
   1. Understand inventory sales concepts
   2. Create sales tax accounts and codes
   3. Process sales transaction and create invoices
   4. Record sales orders and invoices from quotations
   5. Prepare finance charges on overdue customer balances
   6. Print inventory and sales reports
10. Demonstrate payroll setup and transactions
    1. Understand general payroll concepts
    2. Create a payroll system using Setup Wizard
    3. Maintain the payroll system
    4. Prepare a payroll and print payroll checks
    5. Print payroll reports
11. Apply job costing system to purchases, payroll, and sales.
    1. Discuss the general concepts of job costing
    2. Set up a project for job costing
    3. Create phase codes and cost codes and enter data
    4. Use job costing to record purchases, payroll, and sales
    5. Create and print job cost reports
12. Set up a company for a corporation or partnership
    1. Review the concepts of partnerships and corporations
    2. Prepare partnership accounts and enter transactions
    3. Close the fiscal year
    4. Prepare corporate accounts and enter corporate transactions
    5. Print partnership and corporate reports
13. Complete a capstone project
    1. Set up a company set of books based on data provided
    2. Create a chart of accounts
    3. Create lists for customers vendors, inventory items and enter beginning balances
    4. Create payroll defaults and enter employees
    5. Record transactions
    6. Prepare appropriate reports
    7. Make all adjustments and prepare a bank reconciliation

ACC 353 - Excel for Entrepreneurs

Credits: 4
Lecture Hours: 4
Lab Hours: 0
Practicum Hours: 0
Work Experience: 0
Course Type: Voc/Tech

 
Prerequisite: ACC 131  with a C or better, or ACC 111  with a C or better.
Competencies

1. Discuss the importance of spreadsheets in a small business/entrepreneurial environment.
   1. Describe the pervasive use of spreadsheets in all aspects of the accounting field.
   2. Discuss the importance of spreadsheet skills to employability and job security.
   3. Explain how spreadsheets enhance productivity in managing and analyzing data.
   4. Explain how spreadsheets can assist in decision making and evaluation for businesses.
2. Demonstrate an understanding of worksheet operations.
   1. Open, save, close and retrieve a worksheet.
   2. Enter text and numbers.
   3. Select a data range.
   4. Cut, copy and paste data, including special paste functions.
   5. Insert and delete cells, rows and columns.
   6. Name, add, copy and move multiple worksheets within a workbook.
   7. Insert headers and footers.
3. Format cells in a worksheet.
   1. Change font and type sizes and attributes.
   2. Adjust column height and width.
   3. Merge cells and wrap text.
   4. Apply cell colors, patterns, borders, style and conditional formatting.
   5. Apply appropriate accounting formatting including dollar signs and commas.
4. Employ time saving techniques.
   1. Copy formulas using the fill handle.
   2. Perform calculations and format the worksheet using AutoSum, Autofit, AutoCalculate, Format Painter and Styles functions.
   3. Update data and formulas using Find and Replace functions.
   4. Utilize keyboard shortcuts for various tasks and functions.
5. Create charts from input data.
   1. Create column, bar and pie charts.
   2. Enhance charts with data labels and legends.
   3. Apply chart formatting and styles.
   4. Edit source data and data series.
6. Demonstrate the use of formulas and functions.
   1. Create formulas with addition, subtraction, multiplication and division operators.
   2. Apply formulas using correct relative or absolute cell references.
   3. Use formulas with named ranges.
   4. Use SUM, AVERAGE, MAXIMUM, MINIMUM, COUNT, COUNTA functions.
   5. Build a conditional formula with the IF function.
   6. Apply OR and NOT logical functions.
   7. Use VLOOKUP functions.
   8. Adjust decimals by using the ROUND function.
   9. Create formulas using nested calculations to solve problems such as net price and discounts.
   10. Use Excel correctly to solve problems involving percentages.
   11. Use formulas to calculate future values, mortgage payments and car payments.
7. Manage workbook data.
   1. Freeze columns and rows.
   2. Utilize tables and outline features.
   3. Utilize filter and sort features to organize and analyze data.
   4. Protect and unprotect specific worksheet cells.
   5. Protect and unprotect entire worksheets.
8. Demonstrate the use of pivot tables.
   1. Specify pivot table column and row fields.
   2. Modify pivot table totals and values.
   3. Utilize pivot table filters and slicers.
9. Discuss best practices for worksheet design and maintenance.
10. Design and build a minimum of eight of the following spreadsheets.
    1. Develop a small business plan including budgeted balance sheet and income statement.
    2. Design a three month cash flow projection.
    3. Create a multi-year fixed asset depreciation schedule utilizing the straight-line method.
    4. Develop a gain/loss calculation on the sale of fixed assets.
    5. Estimate bad debt expense using aging of receivables(allowance method).
    6. Design a schedule of inventory mark-up/mark down.
    7. Develop a sales tax lookup.
    8. Calculate income tax estimates.
    9. Design a sales report including charts and analysis.
    10. Create a profitability and break-even analysis.
    11. Perform financial ratio analysis.
    12. Design a Pro-forma income statement including vertical analysis and various “what-if” scenarios utilizing percentage and dollar changes.
11. Customize the following business forms using available templates and Excel styles and themes to create a consistent look and feel for company documents.
    1. Create an expense report.
    2. Develop a travel/mileage log.
    3. Prepare a job estimates template.
    4. Create work schedule forms.
12. Combine all worksheets into a coherent portfolio designed for utilization in a real world environment.
13. Achieve designated accuracy and speed in operating an electronic 10-key keypad in a timed situation.
    1. Show correct finger placement on the 10-key pad.
    2. Demonstrate correct 10-key technique.
    3. Demonstrate the ability to key numeric material by touch.

ACC 365 - Accounting Spreadsheets/Databases

1. Create and edit Excel spreadsheets.
   1. Review understanding of the basic terms of spreadsheet application including row, column, cell, cell reference, formula, formula bar, sort, filter, fill handle, merged cells, relative reference and absolute reference.
   2. Manipulate the text and numbers in a spreadsheet application by inputting, selecting, editing, formatting, copying and rearranging data.
   3. Apply functions and formulas in a spreadsheet.
   4. Manipulate worksheets including inserting and deleting rows, resizing column widths and row heights and merging cells to produce reports in an accounting format.
   5. Enhance spreadsheets with tables, hyperlinks and charts derived from data in the workbook.
   6. Review VLOOKUPs and pivot tables.
   7. Develop templates for financial worksheets using data ranges.
   8. Create macros and demonstrate their use with financial worksheet templates.
   9. Save and print reports.
2. Combine accounting and spreadsheet knowledge to create worksheets.
   1. Develop financial statements.
   2. Perform bank reconciliations.
   3. Prepare budget estimates using “What-if” worksheets.
   4. Track perpetual inventory quantities.
   5. Calculate inventory valuations.
   6. Determine the value of short-term investments.
   7. Calculate and analyze financial ratios.
   8. Perform Cost-Volume-Profit analysis.
   9. Perform vertical financial statement analysis.
   10. Develop master budgets including cash flow, sales and production.
   11. Calculate process costs using FIFO inventory valuation methods.
   12. Generate a loan payment schedule.
   13. Develop a payroll register and manipulate the information using a pivot table.
   14. Design a flexible budget.
   15. Calculate an analyze material and labor variances.
   16. Develop a capital budget.
   17. Develop a three-month master budget report.
3. Describe Access features and terminology.
   1. Demonstrate the use of panes, ribbons and the help feature.
   2. Discuss other available features.
4. Plan a simple database table.
   1. Separate fields into specific subject areas.
   2. Create and modify a database and table.
   3. Create a primary key.
   4. Add, edit, move and delete records.
   5. Navigate among records.
   6. Adjust column widths and hide columns.
   7. Sort and filter records.
   8. Relate two or more tables.
5. Create and modify a query.
   1. Use sorting options within a query.
   2. Use criteria in a query.
   3. Create multiple-table queries.
   4. Apply the AND and OR criteria.
   5. Use the wildcard character.
   6. Create a calculated field.
   7. Use Summary queries.
   8. Create a crosstab query.
6. Create new forms from scratch.
   1. Create a split form.
   2. Use Form Layout.
   3. Add bound and unbound controls.
   4. Insert an image.
   5. Add subforms.
   6. Add headers and labels.
   7. Add, edit and delete records using the form.
7. Produce reports.
   1. Design a report using report wizards.
   2. Preview and modify a report design.
   3. Apply group and sort orders.
   4. Resize and align controls.
   5. Apply conditional formatting.
8. Customize a database.
   1. Add controls to forms and reports.
   2. Connect tables by setting relationships.
   3. Use properties for tables, queries, forms and reports.
   4. Perform calculations in queries, forms and reports.
   5. Copy database objects.
   6. Copy data using the clipboard.
   7. Import data from Excel.
   8. Apply various data type features.
   9. Apply formatting techniques.
9. Modify the database structure.
   1. Use many-to-many relationships.
   2. Enforce referential integrity.
   3. Create Lookup fields.
   4. Use Input Mask properties in a table.
   5. Create attachment fields.

ACC 850 - Tax Assistance Institute

1. Interview taxpayer to collect data
   1. Select filing status
   2. Identify gross income
   3. Distinguish types of deductions
   4. Identify any credits which taxpayer is eligible to take
2. Judge when to seek assistance
   1. Consult your advisor/teacher
   2. Utilize reference materials and text
   3. Discuss use of internet to solve tax related questions
3. Calculate personal income tax
   1. Enter taxpayer information on correct IRS forms or use computer software package
   2. Compute taxable income
   3. Determine tax liability
4. Discuss tax results with taxpayer
   1. Explain filing procedure
   2. Discuss Iowa tax requirements
   3. Define timeline for filing Federal and Iowa tax returns
   4. Answer questions taxpayer may have

ACC 932 - Accounting Internship

1. Describe the various tasks performed in an accounting job
   1. List each separate task assigned
   2. Outline the sequence in which each task is performed
   3. Identify those aspects of each task that require the application of an accounting principle
   4. Name those accounting principles identified
   5. Describe the steps used to train an individual to do each assigned task
2. Increase occupational proficiencies
   1. List the required office skills involved in the internship
   2. Identify which office skills need to be learned/practiced
   3. Identify ways in which these office skills are learned/practiced
   4. Develop steps for learning/practicing skills
   5. Apply the steps developed
3. Develop a set of objectives for a given task
   1. List all desired goals of internship
   2. Select six of the most appropriate goals listed
   3. List all activities to achieve goals
   4. Describe appropriate evaluations for determining when goals are achieved
   5. Select one evaluation for each goal
4. Meet report deadlines
   1. List required reports
   2. Identify recipients of reports
   3. Identify due date of each report
   4. Clarify the contents of each report
   5. Complete report forms as required
   6. Turn in reports to identified recipients
5. Conform to employer policies and procedures
   1. Identify employer expectations for an intern
   2. List all employer policies and procedures to be complied with
   3. Recognize differences between internship-employer policies and policies of other employers
   4. Name probable reasons for company policies listed
   5. Identify possible work-related problems in absence of policies
   6. Observe all company policies that are applicable to interns

ACC 946 - Accounting Career Seminar

1. Distinguish between positive and negative multicultural workplace attitudes
   1. Define multicultural attitudes
   2. Describe how a negative attitude affects work performance
   3. Describe the impact of a positive attitude on work performance
   4. Name ways in which negative attitudes can be changed
   5. Identify co-workers attitudes toward a multicultural workplace as evidenced by behavior
   6. Describe positive attitudes about work, people, assigned tasks and cultural diversity
   7. Recognize how a positive attitude is affecting work performance in a multicultural enviroment
2. Develop problem solving skills for the multi-cultural workplace
   1. Identify the types of problems that occur in the multi-cultural workplace
   2. Describe at least three previous workplace problems that required action
   3. Outline how the problems were resolved
   4. List all other possible alternatives to problems
   5. Identify possible consequences of each alternative
   6. Select the most desirable consequence
   7. Solve simulated multi-cultural problems
3. Identify experiences that affect job performance
   1. List courses and work experience that relate to job performance
   2. Point out what aspects of each course impacts job performance
   3. Recognize how work experience carries over from one job to another
4. Assess the multi-cultural work environment strength/weaknesses
   1. List jobs you do best
   2. List jobs where your performance is weak
   3. Identify reasons for strong and weak job performances
   4. Recognize areas of weak job performance that can be improved
   5. List steps to improve areas of weak job performance
   6. Use available resources to strengthen areas of weak job performance
   7. List available multi-cultural resources in todays workplace

ADM 105 - Intro to Keyboarding

1. Demonstrate the alphabetic reaches by touch
   1. Practice the key reaches on the computer
   2. Key alphabetic material by touch at 20+ NWPM
2. Demonstrate the numeric keypad reaches by touch
   1. Practice the keypad operations on the computer
   2.  Key numeric material by touch with increasing speed
3. Demonstrate the correct numeric and symbol reaches on the top row of the keyboard
   1. Practice the numeric and symbol key reaches on the computer
   2. Key figures and symbols of the top row by keying mixed copy with increasing accuracy.
4. Key straight copy for 3 minutes
   1. Practice to develop speed and accuracy
   2. Key alphabetic material by touch for 3 minutes at a rate of 20 NWPM or better

ADM 131 - Office Calculators

1. Demonstrate the 10-key touch method
   1. Show finger placement on the 10-key keypad
   2. Operate the electronic calculator without watching fingers
2. Solve addition, subtraction, multiplication and division problems
   1. Execute the steps involved in solving addition problems
   2. Conduct the steps involved in solving subtraction problems
   3. Perform the steps involved in solving multiplication problems
   4. Practice the steps involved in solving division problems
3. Solve problems using the various function settings
   1. Recognize the different function settings
   2. Select the appropriate function setting for solving problems
4. Solve problems using constant multipliers and divisors
   1. Recognize the steps involved in using constant multipliers and divisors
   2. Make the appropriate machine adjustments for using constant multipliers and divisors
5. Select the appropriate decimal settings for solving a variety of problems
   1. Recognize the different decimal settings available
   2. Make the machine adjustments for using the appropriate decimal setting
6. Solve problems involving accumulative numbers using the memory register
   1. Identify the steps involved in working with accumulative numbers
   2. Recognize the procedures for using the memory register
   3. Select the appropriate steps for solving accumulative multiplication and division problems
7. Solve problems involving chain computations
   1. Recognize the steps involved in performing multiple calculations
   2. Perform multiple calculations in solving problems such as net price and discounts
8. Solve banking problems including bank statements, bank credit card and finance charges.
9. Assess numbers stored in memory to solve problems
   1. Recognize the steps involved in storing numbers in memory
   2. Identify the steps involved in recalling numbers in memory
   3. Perform the steps necessary to recall numbers from memory in solving such problems as payroll and horizontal and vertical addition
10. Solve problems using the percent key
    1. Recognize the advantages of using the percent key in solving problems
    2. Utilize the percent key in solving problems involving percentages
11. Operate the electronic calculator in a timed situation
    1. Key numeric data for five minutes
    2. Compute timing grade
    3. Receive grade based on KSPM five 5-minute timed writings: 176 or more =A, 163=B+, 150=B, 136=B-, 123=C+, 112=C, 100=C-
    4. Receive grade based on the accuracy of five 5-minute timed writings; 0-3 errors, no drop in grade; 4-6 errors, drop 1/2 grade; 7-8 errors, drop 1 grade; 9 or more errors, timing cannot be counted.

ADM 154 - Business Communication

1. Evaluate the communication process
   1. Identify communication barriers
   2. Discuss components of communication
   3. Describe characteristics of effective business writing
   4. Assess methods to improve listening skills
   5. Outline the process of communication
2. Critique the choice of words to make a point
   1. Select appropriate words
   2. Discuss the differences in the strength of words
   3. Explain concrete versus abstract words
   4. Explain active voice versus passive voice
   5. Use unbiased language
   6. Use precise, plain language
   7. Write sentences that are parallel and balanced.
   8. Write sentences that are concise
3. Evaluate appropriate techniques of style in writing effective sentences
   1. Construct documents with high skim value.
   2. Asssess sentence structure
4. Critique short, unified paragraphs that communicate ideas clearly
   1. Apply the writing process to written messages
   2. Evaluate is a paragraph is well written
5. Defend effective business messages that illustrate good news, bad news, persuasive, goodwill messages, claims, and adjustments
   1. Determine the goal of a written message and the reader’s reaction to that goal
   2. Select the appropriate organization pattern for written messages
   3. Review guidelines for mechanics of style
   4. Use proofreading and editing skills in producing written communication
   5. Incorporate the you-viewpoint to foster goodwill in business communication
   6. Use acceptable formats for business letters, memorandums, and emails
   7. Write effective business messages routine inquiries, routine responses, procedures, and policies
   8. Write direct claim messages and adjustment messages
   9. Write an effective buffer in an indirect message
   10. Prepare sales and marketing messages
   11. Understand how businesses use podcasts, blogs, and wikis
   12. Explain various ways that businesses use social networks
6. Produce a complete, well-organized business report
   1. Construct various parts of formal and informal reports
   2. Understand the various types of reports and the purpose of each
   3. Illustrate information clearly by using tables, graphs, charts, maps, and other graphic aids appropriately
   4. Use the Internet for locating source materials
7. Evaluate the role of oral communication in business
   1. Develop active listening techniques
   2. Use speech qualities effectively
   3. Define professionalism, business etiquette, and ethical behavior
   4. Practice professional telephone and voice mail etiquette
   5. Develop skills to be an effective team member
   6. Use body language effectively
   7. Explain how to organize information for an oral presentation
   8. Discuss techniques for conducting and participating in meetings
   9. Organize material for dictation
8. Evaluate the use of physical appearance, posture, facial expressions, gestures, and voice quality in oral communication
   1. Understand the importance of capturing the attention of the audience
   2. Understand how to build rapport with the audience
   3. Organize the body of the oral presentation
   4. Plan effective types of visual aids
   5. Summarize the oral presentation in an effective conclusion
9. Support the role of the electronic workplace as it affects communication
   1. Use electronic mail software
   2. Create documents using a word processing software
   3. Integrate information using different application softwares
10. Analyze the importance of international business communication
    1. Discuss the complexity of cross-cultural communication
    2. Discuss how cultural differences affect communication

ADM 157 - Business English

1. Analyze information included in reference materials
   1. Use dictionary to determine spelling, meaning, pronunciation, syllabication, accent, word usage, and word history
   2. Select helpful instruction from reference manual for punctuation, capitalization, numbers, abbreviations, plurals, possessives, spelling, compound words, word division, grammar, and usage
   3. Practice techniques, procedures, and guidelines suggested from reference manual for editing and proofreading
   4. Examine parts of business documents with suggested formatted styles
2. Evaluate general business terminology spelling skills
   1. Use memory devices (mnemonics).
   2. Practice rote memorization
   3. Differentiate spelling of similar sounding words
   4. Provide the meaning of common vocabulary words
3. Evaluate the eight parts of speech
   1. Differentiate among phrases, dependent clauses, and independent clauses
   2. Use techniques to correct sentence faults including fragments, comma splices, and run-on sentences
4. Appraise forms of noun usage rules
   1. Recognize concrete, abstract, common, and proper nouns
   2. Review spelling guidelines of noun plurals
   3. Use between possessive nouns and plural nouns
   4. Use various types of pronouns
   5. Demonstrate personal pronouns agreeing with their antecedents
   6. Use indefinite, relative, interrogative, and demonstrating pronouns
   7. Use subjective, objective, and possessive pronouns correctly
   8. Describe when to use who, whom, whoever, and whomever in a sentence
5. Analyze verb usage rules
   1. Identify verbs and verb moods
   2. Use verb tenses
   3. Recognize verb participles
   4. Make verbs agree with subjects
   5. Recognize and use gerunds, infinitives, and participles
   6. Use active- and passive-voice verbs
   7. Use punctuation in verbal phrases
6. Assess basic rules of modifiers
   1. Form comparative and superlative degrees of regular and irregular adjectives and adverbs
   2. Use compound adjectives, independent adjectives, and articles
   3. Use positive, comparative, and superlative adjectives
7. Relate to punctuation rules to sentences for effective business writing
   1. Punctuate statements, commands, questions, and exclamations
   2. Demonstrate ability to apply commas, semicolons, and colons
   3. Demonstrate use of double and single quotation marks
   4. Use the dash, parentheses, and underscore
8. Interpret capitalization rules
   1. Distinguish between common and proper nouns
   2. Practice capitalization of organizations, government agencies, places, periods, academic, product names, and artistic works
9. Analyze number rules
   1. Demonstrate ability to choose between figures or words to express numbers
   2. Use numbers appropriately for specific situations
10. Apply abbreviation rules
    1. Select appropriate use of abbreviations
    2. Prepare abbreviations using punctuation, spacing, and capitalization
11. Apply preposition rules
    1. Use prepositions correctly, retain necessary prepositions, omit unnecessary prepositions, and avoid terminal prepositions
12. Proofread business documents
    1. Recognize sentence fragments, comma splices, and run-on sentence faults
    2. Recognize simple, compound, complex sentence patterns
    3. Identify misspelled words
    4. Correct punctuation within written material
    5. Reconstruct complete sentences
13. Compose short messages while applying grammar and punctuation rules

ADM 162 - Office Procedures

1. Comprehend relevant ethical issues in business
   1. Discuss the importance of a personal code of ethics
   2. Describe the implications of organizational dynamics (office politics)
   3. Explain the necessity for communication and media ethics
2. Know the changing roles in today’s work environment
   1. Describe the role and responsibilities of the administrative professionals
   2. Identify skills and aptitudes necessary for administrative professionals
   3. Define teleworking, teleworkers, and virtual assistants
   4. Identify effective leadership characteristics
   5. Describe characteristics of successful and productive teams
   6. View the importance of being open minded and having a flexible attitude and behavior in the office
3. Analyze the components of internal and external customer relations
   1. Outline the techniques for handling difficult customers
   2. Point out the procedures for handling incoming and outgoing calls, and effective voice mail messages
   3. Characterize the challenges with generational diversity
   4. Examine the importance of emotional intelligence
   5. Classify elements for team development and handling team conflict
4. Apply the use of higher order thinking skills and professional growth
   1. Assess how to prioritize and organize various office tasks
   2. Demonstrate efficient methods of performing various office tasks
   3. Determine the best techniques for proactive problem solving
   4. Develop effective time management techniques
5. Synthesize office travel plans and coordinate schedules
   1. Create travel itineraries and expense reports
   2. Propose cultural differences to be aware of when traveling
   3. Review administrative responsibilities due to supervisor absence
   4. Organize documents and meeting confirmations for each traveler
6. Apply professional growth due to service learning and professional organizations
   1. Expand your personal and professional life with service learning and volunteer activities
   2. Demonstrate skills obtained while servicing others
   3. Determine the learning opportunities and enhancement of skills that come from professional organizations
7. Know employee rights and responsibilities in the workplace
   1. State employee rights in the workplace
   2. Name administrative responsibilities in a diverse workplace
   3. View safety measures in the office
8. Comprehend the role of ergonomics in the office
   1. Explain the importance of office safety
   2. Recognize the importance of maintaining office equipment
   3. Discuss health factors and office injuries that can occur
9. Evaluate office filing management systems
   1. Assess how to file materials using alphabetic filing rules
   2. Compare filing criteria when using geographic and subject filing rules
   3. Decide how to identify and file documents using electronic filing rules
10. Comprehend the creation and distribution of incoming and outgoing correspondence
    1. Discuss the implications of effective writing of office correspondents
    2. Summarize the procedures for processing incoming mail
    3. Explain the procedures for preparing outgoing mail, FAX and E-mail
    4. Explain the importance of e-mail use policies
    5. Identify steps in planning and organizing written materials
    6. Use proofreading and editing skills in producing written communications

ADM 164 - Administrative Office Appl

1. Perform office activities
   1. Use oral and written communication skills
   2. Complete assigned tasks accurately
   3. Apply correct spelling, punctuation, grammar, and proofreading
   4. File accurately
   5. Retrieve information when needed
2. Identify problem solving skills
   1. Discuss various ways to solve a problem
   2. Apply an appropriate problem solving skill to a specific situation
   3. List the steps used to solve a problem
3. Generate documents using an integrated software package
   1. Demonstrate use of a spreadsheet program
   2. Demonstrate the use of a word processing program
   3. Demonstrate the use of a database program
   4. Prepare documents using two or more software programs
4. Incorporate learning strategies and higher order thinking skills
   1. Prioritize various office tasks
   2. Demonstrate appropriate methods of performing various office tasks
   3. Discuss different methods by which a task could be completed
5. Develop effective/appropriate interpersonal skills
   1. Apply effective listening skills
   2. Demonstrate correct procedures for interacting with coworkers.
   3. Function as a team member
6. Develop self-confidence
   1. Use initiative in completing day-to-day tasks
   2. Organize work
   3. Manage time
   4. Recognize the importance of keeping pace with changes in office skills, techniques, and changing technology
7. Illustrate internal and external customer relations
   1. Apply speaking skills
   2. Apply writing skills
   3. Practice an enthusiastic, positive, and tactful approach to others
   4. Apply problem-solving and negotiation strategies
8. Utilize reference materials and resources
   1. Consult appropriate reference materials to complete business documents
   2. Modify documents using references including an office handbook
   3. Use reference materials and resources in producing a report
9. Use software features to best communicate outcome of integrated activities.
   1. Choose appropriate communication options (such as visual, graphic, text)
   2. Use verification methods to ensure accuracy and clarity of information communicated

ADM 188 - Project and Event Management

1. Assess the tasks related to the scheduling and planning of an event.
   1. Review common types of workplace meetings/events and delivery formats
   2. Describe event roles and responsibilities of the coordinator, company employees, suppliers, and participants
   3. Identify concerns and possible trouble shooting needed for an effective conference or convention
   4. Determine and operate under budget limitations
   5. Organize domestic & international travel arrangements and travel documents
   6. Prepare an agenda, event brochure, company logo, keynote bio, session descriptions, etc
   7. Apply critical thinking skills and make decisions under pressure
   8. Provide continuous feedback and collaboration with team members on the effectiveness of each component in the planning process
2. Critique the characteristics for effective event promotional materials.
   1. Evaluate what constitutes professional appearance of support documents
   2. Incorporate all necessary event details for attendees
   3. Recognize and use appropriate etiquette in all communications such as printed information, signage, instant messaging, e-mail, phone, and any social media.
   4. Discuss event branding and company image
   5. Consider ease of use in all online materials, such as registration forms, and with data collection
   6. Describe how global and cultural diversity may affect event promotion and communication
3. Justify the importance of collaboration with internal departments and outside resources during the planning of the event.
   1. Coordinate travel and venue logistics for attendees and event team
   2. Determine effective topics and speakers for the event and attendees
   3. Organize the scheduling and timing of all event happenings, catering, and necessary equipment
   4. Manage the event budget
   5. Monitor attendee information and special accommodations
   6. Explore the proper techniques for handling public relations with outside suppliers and guest speakers
4. Compare and contract the use of technology and software packages in event and project management.
   1. Explore different project management software options
   2. Incorporate Google Sites and Google Forms as promotional and data collection tools
   3. Prepare a post-event analysis report
   4. Create a budget with Excel
   5. Use Word or similar package for supporting documents
   6. Analyze Skype and other online collaboration tools
   7. Use online collaboration with team members

ADM 208 - Legal Terminology

1. Analyze legal terms by dividing them into component parts
   1. Identify word root
   2. Identify suffixes
   3. Identify prefixes
2. Apply terms used in the various areas of law
   1. Identify the term that should be used
   2. Relate terms to the situation
3. Pronounce the legal terms
4. Spell the legal terms
5. Form the plurals of the legal terms
6. Demonstrate the ability to use a legal dictionary
   1. Compare and contrast different legal dictionaries
   2. Locate legal terms
   3. Apply the correct term
7. Recognize legal abbreviations that are frequently used

ADM 215 - Medical Office Procedures

1. Identify different types of medical offices
   1. Identify medical specialty and primary care facilities
   2. Explain differences in solo, group and corporate practices, medical clinic verses hospital setting
2. Identify different allied healthcare professionals
   1. List educational requirements of physicians and selected paraprofessionals to include licensure or certification requirements
   2. Explain “Scope of Practice”.
   3. Differentiate between licenses, certification, diploma and certificate
3. Distinguish between medical ethics and medical law
   1. Discuss current social policy issues with legal and ethical implications
   2. Discuss ethical and legal responsibilities of the medical office worker
   3. Define medical malpractice
   4. Differentiate between confidential patient information and information which can be released
   5. Examine the law that regulates the dispensing of drugs from medical offices
   6. Explain the difference between criminal law and civil law
   7. Define medical practice acts, valid contract, contractual relationship with physician and patient
   8. Define “Good Samaritan Act” as defined by legal statute in Iowa
   9. Define tort and requirements for a tort of negligence
   10. Explain proximate cause
   11. Summarize requirements for informed consent
   12. Define battery, assault, abuse, neglect, mandate reporter, emancipated minor
   13. List conditions that physician must report to State Health Department
   14. Define role of medical examiner
   15. Identify actions that could lead to license/certificate suspension or revocation
4. Identify medical office reception techniques
   1. Discuss responsibilities for managing the reception area
   2. Demonstrate techniques for handling patients in the reception area
   3. List procedures for handling patient emergencies
   4. Explain how computerization can affect relationships with patients
5. Display medical office telephone techniques
   1. Identify telephone equipment and services
   2. Demonstrate procedures for handling incoming and outgoing calls
   3. List procedures for taking callback messages
   4. List procedures for taking prescription refill requests
   5. Answer and screen calls for the medical office using professional guidelines
   6. Recognize calls needing immediate medical attention
   7. Obtain essential information when taking a message
   8. Demonstrate how to document phone calls in patient medical record
   9. Obtain essential information for prescription refill requests calls from pharmacy and patient
   10. Identify examples of triage criteria
6. Schedule patient appointments
   1. Differentiate between appointment book scheduling and computerized scheduling
   2. Determine time allowance for different types of appointments
   3. Screen nonpatient appointments
   4. Schedule patients for outside medical facilities
   5. Differentiate routine appointments from walk in and emergency appointments
   6. Apply time management objectives in scheduling wave, modified wave appointments and grouping procedures
   7. Demonstrate how to document failed or missed appointments
7. Manage medical records
   1. Describe procedures for maintaining the confidentiality of paper and computerized medical records
   2. Discuss differences in organization between problem-oriented and source-oriented medical records
   3. Identify types of documents stored in a typical medical record to include Weed system Data base, Problem list, Plan, SOAP notes
   4. Identify measures to protect chart as a legal document
   5. Describe various filing management systems used in medical offices
   6. Define “chart audit” and use process with student charts in classroom
   7. Identify history of different types appointment books, peg board accounting, insurance filing, and patient chart used in medical settings without the electronic record
   8. Define electronic medical record, history, barriers, benefits, capabilities
   9. Use computerized medical office appointment system
8. Perform review of basic accounting procedures for medical office
   1. Posting charges and payments from patients and insurance benefit
   2. Posting adjustments of credit balance, refund, NSF and payments from collection agencies
   3. Differentiate between accounts receivable and accounts payable
   4. Posting of office expenses to expense journal and petty cash
9. Quality improvement for the medical office
   1. Define quality improvement goal concepts for the medical office
   2. Define role of Iowa Foundation for medical Care and resources provided by IFMC
   3. Describe and give example of the following components of quality improvement: Assessment, Outcomes, Risk Factors, and Incident Reports
   4. Identify state and federal health care regulatory agencies the medical office must be in compliance with and procedures utilized to be in compliance with these agencies
   5. Define: HIPPA, ADA, DEA, OSHA, CLIA, CMS, EEOA, Civil Rights Acts, Hiring Practice acts, IDPH, CDC
   6. Define policy manual and procedure manual and give examples
10. Utilize computerized practice management software
11. Professionalism in the medical office
    1. Describe professional standards for dress and grooming
    2. Identify techniques to support a positive mental attitude
    3. Demonstrate courtesy and tactfulness in patient and employee communications
    4. Identify how to respond to patient needs in professional empathetic manner
    5. Identify techniques to aid in communicating with patients of all ages, with special needs patients, and patients with disabilities
    6. List examples of methods to better communicate with the angry patient, very ill patient, family members of patients, and minors in the medical office
    7. Review of interview techniques, job search, and application process for employment in the medical office and fair practice policies
    8. Use internet to find and complete application from local medical human resource site
    9. Research web sites of local major medical setting employers to find corporation or group website, mission statement, and employment openings
12. Computerized medial office
    1. List measures to meet HIPAA regulations with the electronic medical record
    2. Identify EMR security and safety procedures
    3. Complete assignments for the computerized medical practice management software: file maintenance, posting, insurance claims, payment posting, billing, collections and report generation

ADM 221 - Career Development Skills

1. Assess the job search process.
   1. Explain the need to plan the job search process.
   2. Describe how a job search is conducte.
   3. Utilize job-seeking methods, (as appropriate with current trends for each industry such as on-line applications, via social media, etc.)to the job search process.
   4. Give examples of ways job or career decisions affect an individual’s life.
   5. Identify job wants and needs which offer work satisfaction.
   6. Convert individual strengths to match employer needs.
2. Develop a personal inventory.
   1. Identify interests, aptitudes, skills, experiences and accomplishments.
   2. List job related strengths.
   3. Discuss how individual weaknesses can be communicated in a positive way.
   4. Write clear and concise short, intermediate and long term career goals.
   5. Define the ideal job or position being sought.
   6. Complete a personal and professional reference list.
   7. Review your online presence/foot-print and understand “digital citizenship”.
3. Assess the job market.
   1. Identify an employer target market.
   2. Prepare a list of network sources for assistance in identifying prospective employers.
   3. Conduct an interview with an individual working in the career goal position.
   4. Demonstrate proper telephone/email/communication techniques to gain appointments.
4. Develop a job seeking promotional portfolio.
   1. Prepare a personal resume.
   2. Write a letter of application.
   3. Complete an employment application properly.
   4. Write a follow-up letter to the interviewer.
   5. Establish a professional online presence with a platform such as Linked-In and/or an electronic portfolio.
   6. Compile and assemble an employment resource binder.
5. Prepare for the employment interview.
   1. Identify necessary steps to prepare for the interview.
   2. Plan appropriate interview attire/image.
   3. Prepare responses for commonly asked interview questions.
   4. Demonstrate the proper technique for greeting the interviewer.
   5. Demonstrate ways to sell oneself during the interview.
   6. Prepare questions to ask the interviewer.
   7. Role play the appropriate techniques for a phone/web interview.
   8. Demonstrate the proper way to end the interview.
   9. Identify proper techniques in negotiating starting salary and/or employment benefits.
6. Examine job transition strategies.
   1. Determine ways to adapt to a new work place environment.
   2. Discuss appropriate exit techniques from a current position.
   3. Become aware of and prepare for your role in an exit interview.
   4. Create a letter of resignation.
   5. Analyze transferable skills and the best strategies for a career change.

ADM 265 - Supervised Practical Exp.

1. Describe duties completed through internship
   1. Utilize knowledge, skills, and attitudes required for business careers
   2. Use effective communication skills for employment
   3. Develop techniques of good listening
   4. Understand importance of ability to carry on a conversation
   5. Develop an awareness of aids to good communication skills
   6. Recognize importance of retraining and learning new skills
2. Apply techniques and skills learned in the course work
   1. List the required office skills involved in the internship
   2. Learn to work under pressure
   3. Develop habits of neatness, thoroughness, a concern for accuracy techniques and the importance of good communication
3. Develop objectives that measure directed activities and performance standards
   1. List goals related to internship activities
   2. Select six of the most appropriate listed goals
   3. List the activities to achieve each listed goal
   4. Develop performance standards to determine when goals are achieved
4. Complete college and employer reports
   1. List required reports
   2. Identify recipients of reports
   3. Identify due date of each report
   4. Complete report forms as required.
   5. Submit reports to identified recipients
5. Observe policies, procedures, and regulations
   1. Identify employer expectations for an intern
   2. List employer policies and procedures to be complied with
   3. Observe all company regulations that are applicable to interns
6. Project professional appearance
   1. Avoid tardiness
   2. Develop abilities to show initiative
   3. Develop pride in doing a job well
   4. Complete tasks within acceptable standards of quantity and quality of work
7. Complete the 120 hours of on-the-job training

ADM 269 - Workplace Professionalism

1. Develop a professional image
   1. Demonstrate physical poise
   2. Describe the importance of portraying a professional image
   3. Identify an office’s professional dress code
   4. Analyze present business attire
2. Apply principles of communication
   1. Identify the communication cycle, verbal and nonverbal
   2. Analyze how social media influences business communication
   3. Identify the various communication styles and relate to each style
   4. Evaluate common causes of breakdown in communication
3. Practice a positive attitude
   1. Describe the importance of positive self-esteem
   2. Interact with others in a courteous manner
   3. Cooperate with others with diverse attitudes, customs, practices
   4. Accept criticism and/or praise
   5. Evaluate personal behavior for positive change.
4. Recognize the value of professional organizations and service learning
   1. Observe activities and/or work procedures of business professionals
   2. Utilize professional journals and resources
   3. Expand your personal and professional life with service learning and volunteer activities
   4. Learn to present and describe valuable skills obtained while serving others
5. Apply self-management principles
   1. List goals both for personal/professional growth
   2. Describe obstacles to achievement of goals
   3. Apply time management skills
   4. Describe money management principles
6. Apply principles of business etiquette
   1. Define telephone techniques
   2. Describe business meeting/meal etiquette
   3. Explain how to make introductions and begin conversations
7. Build leadership skills
   1. Demonstrate personal management techniques including problem solving, critical thinking, and teamwork negotiation
   2. Explain steps necessary to resolve conflicts
   3. Facilitate team interaction
   4. Identify leadership characteristics
   5. Explain the importance of empowering and mentoring others
   6. Collaborate with team members and give presentation
8. Explain job adjustment skills
   1. Recognize a need for retraining and learning new skills
   2. Identify the importance of supportive relationships with supervisors and coworkers
9. Describe personal and business ethics
   1. Identify personal values
   2. Recognize relevant ethical issues in business
   3. Explore personal integrity and the integrity of the employer
   4. Review fairness policies that are part of the office culture
10. Illustrate strategies to embrace the value of diversity and generational influences in the workplace
    1. Identify employee rights in the workplace
    2. Explore today’s culturally-diverse society
    3. Illustrate strategies to embrace cultural diversity
    4. Identify the value of individual differences
11. Apply principles of health management
    1. Practice personal hygiene and cleanliness
    2. Apply principles of food nutrition and a healthy lifestyle
    3. List the benefits of exercise
    4. Apply stress management techniques

ADM 930 - Supervised Practical Exp.

Credits: 1
Lecture Hours: 0
Lab Hours: 0
Practicum Hours: 0
Work Experience: 4
Course Type: Voc/Tech

1. Utilize knowledge, skills, and attitudes required for business careers
2. Use effective communication skills for employment
3. Develop techniques of good listening
4. Explain the importance of ability to carry on a conversation
5. Develop an awareness of aids to good communication skills
6. Recognize importance of retraining and learning new skills

2. Assess techniques and skills learned in the course work

1. List the required office skills involved in the internship
2. Learn to work under pressure
3. Develop habits of neatness, thoroughness, a concern for accuracy techniques and the importance of good communication

3. Examine objectives that measure directed activities and performance standards

1. List goals related to internship activities
2. Select six of the most appropriate listed goals
3. List the activities to achieve each listed goal
4. Develop performance standards to determine when goals are achieved

4. Use college and employer reports

1. List required reports
2. Identify recipients of reports
3. Identify due date of each report
4. Complete report forms as required.
5. Submit reports to identified recipients

5. Examine policies, procedures, and regulations

1. Describe employer expectations for an intern
2. List employer policies and procedures to be complied with
3. Demonstrate the use of all company regulations applicable to interns

6. Project professionalism

1. Arrive on time to work and for meetings
2. Show a positive attitude
3. Be well groomed and appropriately dressed
4. Communicate professionally
5. Show initiative
6. Follow the cultural norms of the workplace
7. Complete tasks within acceptable standards of quantity and quality of work

7. Complete the 60 hours of on-the-job training

ADM 936 - Occupational Experience

1. Use effective workplace communication skills with individuals and/or in group settings.
   1. Communicate to commonly accepted business standards (read, write, speak, and listen).
   2. Apply intercultural communication skills in a diverse workplace.
   3. Follow oral and written directions.
   4. Ask appropriate questions in seeking clarification.
   5. Process information in order to make an informed decision.
2. Understand personal management skills needed for a specific profession or occupation.
   1. Develop personal responsibility characteristics regarding workplace situations involving workplace safety, discrimination, harassment, and personal ethics.
   2. Acquire knowledge about work-related issues such as conflict management, unexpected or unusual events, and/or relationships with co-workers.
   3. Demonstrate work habits/employability skills to enter, advance, and compete in the workplace.
   4. Illustrate the value of utilizing time management skills as a means to manage stress and maintain professionalism.
3. Acquire and apply self-knowledge to understand one’s abilities, strengths, interests, skills, and talents as seen by self and others.
   1. Examine how personal interests are relfected in caree decision-making and educational advancement.
   2. Apply personal learning styles to build on personal development.
   3. Show willingness to transfer knowledge and skills to new situations.
   4. Demonstrate the use of supervision as a vital tool to appropriately meet performance requirements.
4. Demonstrate employability and career development skills.
   1. Develop lifelong learning skills that lead to ongoing career development and success in higher education.
   2. Behave professionally and exhibit positive attitude at all times.
   3. Recognize the impact of professional values.
   4. Illustrate how receiving constructive feedback can enhance one’s insights and improve professional behaviors.
   5. Explain how continuous professional staff growth, development, and advanced educational training are necessary for improving skills competencies.
5. Understand the importance of a professional image in the workplace.
   1. Demonstrate etiquette, self-confidence, appropriate dress and grooming, verbal and nonverbal expressions to communicate an appropriate business image.
   2. Follow safety and health principles in the workplace.
   3. Practice honesty, punctuality, respect, courtesy, cooperative attitude, and a willingness to be a team player.
   4. Maintain confidentiality guidelines.
6. Meet established criteria of the occupational work experience.
   1. Study the Des Moines Area Community College Internship/Work Experience Student handbook and accept the conditions set forth therein.
   2. Complete college and employer forms and reports as required.
   3. Examine experiences that affect job performance.
   4. Develop learning objectives that improve the student’s performance using current tasks in the workplace.
   5. Evaluate measureable learning objectives as an assessment of one’s knowledge, abilities, and skills.
7. Complete the 120 hours of on-the-job training.

ADM 937 - Prof Office Careers Seminar

1. Develop problem solving techniques to on-the-job situations
   1. Develop attitudes necessary for successful job performance and cooperation with coworkers and management
   2. Describe attitudes and steps necessary to solve conflicts
   3. Explain techniques of managing your emotions
   4. Explain various methods of dealing with stress
   5. Illustrate strategies in dealing effectively with discrimination in the workplace
2. Describe personality characteristics that may cause workplace and social problems
   1. Develop supportive relationships with supervisors and coworkers
   2. Evaluate personal behavior
   3. Explain how behavior creates the image a person presents to others
3. Describe personality characteristics that may help solve workplace and social problems
   1. Describe how to be tactful in a variety of situations
   2. Develop desire for self-improvement
   3. Know the importance of being a team player
   4. Know the importance of relating to a supervisor
   5. Know how to handle criticism
4. Examine experiences that affect job performance
   1. List courses and work experiences that relate to job performance
   2. Identify which aspects of each course impact job performance
   3. Recognize how work experience carries from job to job
5. Assess work environment strengths/weaknesses
   1. List jobs where work performance is good
   2. List jobs where work performance is weak
   3. Identify reasons for strong and weak job performances
   4. Describe areas of weak job performances that can be improved
   5. List steps to improve areas of weak job performance
   6. Use available resources to strengthen areas of weak job performance
6. Discuss current topics related to the workplace
   1. Identify quality of work life issues.
   2. Describe effects of changing technology
   3. Identify legislation affecting the workplace

ADN 110 - Introduction to Professional Nursing

1. Identify behaviors of a professional nurse.
   1. Discuss characteristics of nursing as a profession.
   2. Recognize the role of the professional registered nurse.
   3. Identify the nurse-client relationship.
2. Describe safe nursing practice.
   1. Discuss the scope of nursing practice.
   2. Identify legal and ethical aspects related to professional nursing practice.
3. Describe communication techniques in nursing practice.
   1. Define professional communication.
   2. Identify the nurse’s role as a member of the healthcare team.
4. Discuss culture.
   1. Identify cultural competence.
   2. Outline how culture relates to professionalism in nursing.
5. Define nursing care across the lifespan.
   1. Identify client populations.
   2. Discuss how client age influences professional nursing behaviors.
6. Describe health promotion.
   1. Identify health promotion.
   2. Indicate how health promotion relates to professionalism in nursing.
7. Identify the Nursing Process.
   1. Recognize the professional nurse’s responsibility related to the nursing process.
   2. Discuss the nurse’s responsibility in ensuring quality healthcare.

ADN 126 - Passport to ADN Nursing

1. Analyze current personal PN knowledge and skills.
   1. Identify areas of strengths and weaknesses related to LPN/LVN knowledge and skills.
   2. Develop a comprehensive plan to address identified weaknesses.
2. Utilize tools for transitioning success.
   1. Explore DMACC resources available to assist with success in the .ADN program.
   2. Identify personal survival behaviors and self-defeating behaviors.
   3. Describe habits that facilitate success of returning to college.
   4. Discuss a variety of tools which can facilitate transitional success.
   5. Create a personal study plan to facilitate transitional success.
3. Apply the nursing process to concept mapping.
   1. Review the inter-relationships among the components of the nursing process.
   2. Review NAQNDA diagnostic statements.
   3. Discuss concept mapping as a tool for utilizing the nursing process.
   4. Apply the process of a concept mapped plan of care to a variety of client scenarios.
   5. Develop a concept map plan of care for a simulated client with complex medical problems.
4. Explore the application of critical thinking in nursing.
   1. Examine definitions of critical thinking.
   2. Compare and contrast thinking skills that are related to critical thinking.
   3. Examine personal critical thinking ability.
   4. Explore the difference between problem solving within the LPN scope of practice and critical thinking within the RN scope of practice.
5. Apply the steps of the nursing process to selected client care situations
   1. Develop a care plan for a selected client
6. Recognize normal assessment findings
   1. Explain the relationship between the concept of health and assessment data collection
   2. Discuss developmental considerations
   3. Discuss the normal range of assessment findings
7. Perform a systematic health assessment
   1. Discuss interview techniques
   2. Describe the components of the health history
   3. Differentiate the four basic assessment skills
   4. Identify appropriate equipment used during health screening and physical examination
   5. Explain the basic components of a general survey
   6. Perform a general survey on a selected client
   7. Perform a systematic health assessment on a selected client
8. Demonstrate safety principles and related nursing skills at the LPN level of care
   1. Differentiate medical and surgical aseptic procedures
   2. Demonstrate safe administration of parenteral medications
   3. Adapt medication administration procedures to the specific needs of clients across the life span
   4. Accurately calculate drug dosages
   5. Demonstrate intravenous management skills
   6. Discuss nursing care of the post-operative client
   7. Perform procedures designed to drain the urinary bladder
   8. Discuss nursing interventions for the postpartum and newborn client

ADN 140 - Nursing Fundamentals

1. Apply behaviors of a professional nurse.
   1. Describe the professional nurse?s responsibility related to assessment.
   2. Demonstrate professional nursing behaviors related to assessment and infection control.
2. Identify safe nursing practice.
   1. Demonstrate principles of safety and infection control.
   2. Discuss National Safety Goals.
3. Practice communication techniques.
   1. Describe therapeutic communication.
   2. Demonstrate effective professional communication.
   3. Identify methods of documentation used in healthcare.
   4. Examine client’s ability to communicate.
4. Utilize the influence of culture on nursing care decisions.
   1. Recognize the influence of culture on assessment findings.
   2. Identify how culture affects holistic assessment.
5. Utilize knowledge of nursing care across the lifespan.
   1. Describe normal client assessment findings across the life span.
   2. Recognize alterations to assessments findings across the life span.
6. Discuss knowledge of health promotion.
   1. Apply principles of holistic assessment.
   2. Discuss principles of health and wellness.
7. Explain the nursing process.
   1. Discuss the steps of the nursing process.
   2. Utilize the nursing process in the care of clients.

ADN 210 - Advanced Nursing Practice

1. Apply behaviors of a professional nurse.
   1. Explore the professional standards of a nurse.
   2. Demonstrate professional nursing behaviors related to medication administration and intravenous therapy.
   3. Demonstrate professional nursing behaviors related to independent and collaborative nursing care.
2. Apply safe nursing practice.
   1. Describe principles of safety for selected clients.
   2. Review the concept of safety when providing independent and collaborative nursing care.
   3. Demonstrate the role of the registered nurse in medication and intravenous therapy, including advanced dosage calculation.
3. Utilize communication techniques.
   1. Apply professional communication within client care scenarios.
   2. Apply methods of documentation.
4. Identify implications of culture on nursing care.
   1. Outline the concept of cultural competence.
   2. Discuss cultural competence within client care scenarios.
   3. Identify cultural issues related to therapeutic interventions when providing nursing care.
5. Demonstrate knowledge of nursing care across the lifespan.
   1. Explore individualized care for selected clients.
   2. Describe the concept of client care across the lifespan within client care scenarios.
6. Utilize knowledge of health promotion.
   1. Apply health promotion within client care scenarios.
   2. Discuss appropriate health promotion activities based on client needs.
7. Apply the nursing process.
   1. Recognize the inter-relationships among the components of the nursing process.
   2. Explain the nursing process within client care scenarios.

ADN 240 - Health and Illness Concepts I

1. Employ behaviors of a professional nurse.
   1. Demonstrate the professional nurse’s responsibility related to nurse client relationship.
   2. Demonstrate the professional nursing behaviors related to roles.
2. Practice safe nursing practice.
   1. Demonstrate the role of the registered nurse in medication and intravenous fluid management including advanced dosage calculation.
   2. Demonstrate principles of safe practice when implementing and documenting nursing interventions.
3. Apply communication techniques.
   1. Employ effective communication to facilitate client care.
   2. Demonstrate individualized therapeutic communication within client care.
4. Employ culturally competent nursing care.
   1. Apply cultural competence as a provider of client care.
   2. Demonstrate cultural competence within client care.
5. Apply knowledge of nursing care across the lifespan.
   1. Demonstrate effective client care across the lifespan.
   2. Apply the nursing process to care of clients across the lifespan.
   3. Validate family roles and importance when providing nursing care.
6. Model knowledge of health promotion.
   1. Identify client’s health promotion needs in a variety of healthcare settings.
   2. Demonstrate health promotion within client care.
7. Apply the nursing process.
   1. Utilize the nursing process to provide nursing care in a variety of settings.
   2. Utilize standardized plans of care.

ADN 416 - Family Health Nursing

1. Discuss the history and emerging roles of family health care
2. Apply the nursing process when caring for the childbearing family
   1. Examine the nursing care of the antepartal client
   2. Inter-relate physiological and psychological changes of pregnancy with prenatal nursing care
   3. Examine the influence of cultural/ethnic values and customs in nurse/family interactions
   4. Examine the management of high-risk pregnancy
   5. Examine nursing care for the intrapartal client as it relates to each stage of labor
   6. Explain pain management for the intrapartal client
   7. Discuss management of the client with an episiotomy or laceration
   8. Inter-relate physiological changes of a postpartum client with postpartum nursing care
   9. Inter-relate physiological changes of a newborn client with newborn nursing care
   10. Perform newborn assessment
   11. Promote parent-infant attachment behaviors
   12. Discuss the role transition experienced by new parents and other family members
   13. Perform postpartal assessment
   14. Provide holistic nursing care for the childbearing family
   15. Conduct relevant teaching to meet the needs of childbearing families
   16. Implement needed interventions based on changing client status
   17. Examine the management of high-risk pregnancy and reproductive issues
   18. Discuss delivery complications/special conditions
   19. Examine postpartum complications
   20. Discuss postpartum depression
3. Examine the nursing role for supporting a family with infertility
4. Examine the nursing role for supporting parenting of the well and ill child
   1. Discuss the reactions of a family with a child who has an acute illness, chronic illness or disability
   2. Examine the nursing role of supporting a family with a child who has an acute illness, chronic illness, or disability
5. Apply the nursing process when caring for individuals and their families dealing with childhood illnesses or health disorders
   1. Compare and contrast the nursing care for individuals with various respiratory disorders
   2. Discuss the nursing care for a family of an individual with a respiratory disorder
   3. Compare and contrast the nursing care for individuals with various gastrointestinal disorders
   4. Discuss the nursing care for a family of an individual with gastrointestinal disorder
   5. Compare and contrast the nursing care for individuals with various musculoskeletal disorders
   6. Discuss the nursing care for a family of an individual with a musculoskeletal disorder
   7. Compare and contrast the nursing care for individuals with various integumentary disorders
   8. Discuss the nursing care for a family of an individual with an integumentary disorder
   9. Compare and contrast the nursing care for individuals with various genitourinary disorders
   10. Discuss the nursing care for a family of an individual with genitourinary disorder
   11. Compare and contrast the nursing care for individuals with various cerebral disorders
   12. Discuss the nursing care for a family of an individual with a cerebral disorder
   13. Compare and contrast the nursing care for individuals with various cardiovascular disorders
   14. Discuss the nursing care for a family of an individual with a cardiovascular disorder
   15. Compare and contrast the nursing care for individuals with various hematological or immunological disorders
   16. Discuss the nursing care for a family of an individual with a hematological or immunological disorder
   17. Compare and contrast the nursing care for individuals with various endocrine disorders
   18. Discuss the nursing care for a family of an individual with an endocrine disorder
   19. Support child and family during the child?s illness or health disorder
   20. Provide nursing care reflective of developmental level of child
   21. Implement individualized nursing care based on acute and chronic illnesses of the child
   22. Conduct relevant teaching to meet the needs of child and family
   23. Revise plan of care based on evaluation of client situation
6. Apply the nursing process when caring for individuals and their families dealing with birth defects, chronic illness or disability, terminal illness or dying
   1. Discuss birth injuries, genetics, and anomalies of the newborn
   2. Compare prenatal and postnatal tests used to determine the presence of birth anomalies
   3. Explore the emotional impact on a family with the birth of a baby with a birth anomaly
   4. Explore community agencies and support groups for a family with a child who has a birth anomaly

ADN 420 - Health and Illness Concepts IIa

1. Integrate behaviors of a professional nurse.
   1. Demonstrate behavior within the legal and ethical scope of a professional nurse.
   2. Examine professional nursing roles related to care of clients with altered health status.
2. Integrate safe nursing practice.
   1. Assess client safety.
   2. Implement unique safety interventions as a component of nursing care.
   3. Examine safety interventions for clients with altered health status.
3. Integrate communication techniques.
   1. Organize communication appropriate for client.
   2. Implement effective written and verbal communication to facilitate effective care for clients with altered health status.
4. Demonstrate cultural competence.
   1. Analyze impact of culture on health care decisions.
   2. Implement nursing care that is culturally competent.
5. Integrate knowledge of nursing care across the lifespan.
   1. Analyze health care concepts across the lifespan and determine how concepts are related.
   2. Structure nursing care to meet client needs in an age and developmentally appropriate manner.
6. Integrate knowledge of health promotion.
   1. Organize appropriate health promotion education.
   2. Outline health promotion materials based on client’s developmental level and psychological abilities.
7. Integrate the nursing process.
   1. Plan and implement an individualized plan of care.
   2. Evaluate the impact of nursing care for clients with altered health status.

ADN 450 - Health and Illness Concepts IIb

1. Integrate behaviors of a professional nurse.
   1. Demonstrate behavior within the legal and ethical scope of a professional nurse.
   2. Examine professional nursing roles related to care of clients with physiologic and psychosocial illness
2. Integrate safe nursing practice.
   1. Assess client safety.
   2. Implement unique safety interventions as a component of nursing care.
   3. Examine safety interventions for clients with physiologic and psychosocial needs.
3. Integrate communication techniques.
   1. Identify communication appropriate for client.
   2. Implement effective written and verbal communication to facilitate effective care for clients with complex physiologic and psychosocial illness.
4. Demonstrate cultural competence.
   1. Analyze impact of culture on health care decisions.
   2. Implement nursing care that is culturally competent.
5. Integrate knowledge of nursing care across the lifespan.
   1. Analyze health care concepts across the lifespan and determine how concepts are related.
   2. Structure nursing care to meet client needs in an age and developmentally appropriate manner.
6. Integrate knowledge of health promotion.
   1. Organize appropriate health promotion education.
   2. Outline health promotion materials based on client’s developmental level and psychological abilities.
7. Integrate the nursing process.
   1. Plan and implement an individualized plan of care.
   2. Evaluate the impact of nursing care for clients with physiologic and psychosocial illness.

ADN 474 - Mental Health Nursing

1. Describe how changes in societal attitudes have affected the treatment of the mentally ill
   1. Discuss the important developments in the evolution of mental health care
   2. Describe current issues in mental health care (including funding and resources).
   3. Explore the roles and responsibilities of the nurse in psychiatric mental health nursing
   4. Apply ANA standards for mental health nursing to the practice setting
   5. Discuss available resources (settings, programs, services) designed to meet various needs of clients and family
   6. Analyze the therapeutic purpose of activities, outpatient services, sheltered services, and residential settings
   7. Explore myths and stigma related to mental illness
   8. Analyze the effect of stereotyping on clients, families, and the public
   9. Identify strategies for managing conflict
2. Describe the legal and ethical responsibilities involved in providing mental health care
   1. Compare and contrast admission and discharge procedures
   2. Describe the concept of least restrictive environment
   3. Discuss client’s rights in the mental health setting
   4. Discuss standards, nursing care, and ethical issues related to the use of seclusion and restraint
3. Apply the principles of group process
   1. Describe basic concepts of groups
   2. Describe group behaviors and roles
   3. Conduct health teaching with a client/family group
   4. Participates effectively as a group member
   5. Discuss the dynamics of the therapeutic milieu
4. Apply the nursing process to care for clients with mental health needs, mental illness, or addictive disorders
   1. Apply the nursing process in the care of the mental health client
   2. Describe the components of psychosocial assessment
   3. Discuss strategies to facilitate psychosocial assessments
   4. Discuss the actions, side effects, therapeutic dosages, and nursing implications for antipsychotic, antidepressant, mood-stabilizing medications
   5. Discuss medications used to manage side effects of psychotropic medications
   6. Discuss nursing interventions for clients receiving ECT
   7. Identify characteristics of mood disorders
   8. Describe the theories of etiology for mood disorders
   9. Apply the nursing process to the care of clients with mood disorders
   10. Apply the nursing process to the care of suicidal clients
   11. Evaluate the effectiveness of treatment for mood disorders
   12. Identify characteristics and risk factors for thought disorders
   13. Describe the aspects of a functional assessment
   14. Describe the theories of etiology for thought disorders
   15. Apply the nursing process to the care of clients with thought disorders
   16. Evaluate the effectiveness of treatment for thought disorders
   17. Identify characteristics of substance abuse
   18. Discuss the physiologic effects of alcohol abuse and withdrawal
   19. Describe the theories of etiology for substance abuse
   20. Apply the nursing process to the care of clients with substance abuse
   21. Discuss the principles and concepts involved in substance abuse treatment
   22. Describe the concepts of codependency as it applies to family and friends
   23. Discuss potential warning signs of an impaired professional
   24. Discuss characteristics of violence and abuse
   25. Describe the theories of etiology for abuse and violence
   26. Explain procedures for examination, screening, and evidence collection
   27. Apply the nursing process to care of clients who have been abused or traumatized
   28. Discuss reactions that health care workers may experience when working with clients who have been abused
   29. Apply the crisis intervention framework to actual or hypothetical client situations
   30. Explore the relationships among stress, anxiety, and use of defense mechanisms
   31. Identify characteristics for each level of anxiety
   32. Describe the theories of etiology for anxiety, somatoform, and dissociative disorders
   33. Apply the nursing process to the care of clients with anxiety, somatoform, and dissaciative disorders
   34. Evaluate the effectiveness of treatment for anxiety, somatoform, and dissociative disorders
   35. Identify characteristics of each personality disorder
   36. Discuss theories of etiology for personality disorders
   37. Apply the nursing process to the care of clients with personality disorders
   38. Explore the reaction of family, friends, and others to clients with personality disorders
   39. Discuss the effectiveness of various treatment modalities
   40. Identify characteristics of psychophysiologic disorders
   41. Describe the theories of etiology for clients with eating disorders
   42. Discuss family dynamics of clients with eating disorders
   43. Apply the nursing process to the care of clients with eating disorders
   44. Evaluate the effectiveness of treatment for psychophysiologic disorders
   45. Discuss reactions of health care workers in response to clients with psycho-physiologic disorders
   46. Discuss mental health needs of children and adolescents
   47. Distinguish normal form pathologic behavior in children and adolescents
   48. Apply the nursing process to the care of children and adolescents with mental health needs
   49. Evaluate the effectiveness of treatment for children and adolescents
   50. Complete psychosocial assessment in the mental health setting
   51. Develop a plan of care in the mental health setting
   52. Implement a plan of care in the mental health setting
   53. Evaluate a plan of care in the mental health setting
   54. Establish and maintain a therapeutic relationship
5. Implement effective written and verbal communications to facilitate effective care in the promotion of mental health
   1. Differentiate between a social, intimate, and therapeutic relationship in the mental health setting
   2. Discuss therapeutic use of self in the phases of the nurse-client relationship
   3. Select advanced communication techniques which meet the needs of the client.
   4. Implement advanced therapeutic communication skills that meet the needs of the client/family
   5. Reports comprehensive client data according to established guidelines
   6. Establish collaborative relationships with members of the health care team
   7. Independently initiate an interaction with a client

ADN 520 - Complex Health Concepts

1. Synthesize behaviors of a professional nurse.
   1. Utilize clinical decision-making skills for clients with complex health problems.
   2. Demonstrate professional standards of moral, ethical and legal conduct in all healthcare settings.
   3. Recognize the unique role of nurses as members of the healthcare team.
2. Analyze safe nursing practice.
   1. Recognize the physiologic and psychological effects of independent and collaborative nursing care.
   2. Apply concepts of safety when providing care to clients with advanced physiological and psychological needs.
3. Formulate communication techniques.
   1. Integrate effective professional communication.
   2. Demonstrate effective interpersonal communication and collaboration for improving client health outcomes.
4. Compare cultural competence of self and others.
   1. Organize culturally competent care for clients.
   2. Integrate the cultural beliefs, values, and healthcare practices of individuals and families into plans of care.
5. Examine knowledge of nursing care across the lifespan.
   1. Identify holistic, client centered care that reflects changes in patient condition, lifespan variations in various healthcare settings.
   2. Individualize the nursing process to meet the needs of clients across the life span and in all settings.
6. Evaluate knowledge of health promotion.
   1. Integrate health promotion activities in all nursing care.
   2. Evaluate the effectiveness of nursing care to promote health and prevent disease and injury across the lifespan and in all settings.
7. Evaluate the nursing process.
   1. Organize individual nursing care utilizing the nursing process for clients with complex health needs.
   2. Prioritize individualized nursing care for clients with complex health needs.

ADN 550 - Professional Nursing Preceptor

1. Appraise behaviors of a professional nurse.
   1. Reflect on personal and professional actions based on a set of shared core nursing values.
   2. Demonstrate transition to the role of the professional nurse within organizational systems.
2. Appraise safe nursing practice.
   1. Integrate clinical decision making skills in the care of clients with complex health needs.
   2. Promote factors that create a culture of safety within the context of the healthcare team.
3. Appraise communication techniques.
   1. Manage communication, including the use of informatics, with clients, individuals, families, communities and colleagues.
   2. Organize and succinctly and accurately convey comprehensive patient information to members of the healthcare team.
4. Appraise cultural competence.
   1. Demonstrate and evaluate culturally competent nursing care.
   2. Apply theories and concepts based on social and cultural factors of the client.
5. Appraise knowledge of nursing care across the lifespan.
   1. Compare and contrast the role of the nurse in meeting the needs of clients across the lifespan.
   2. Evaluate the effectiveness of age appropriate nursing care.
6. Appraise knowledge of health promotion.
   1. Describe how health promotion interventions can be operationalized.
   2. Integrate theories and concepts of wellness based nursing care.
   3. Evaluate the effectiveness of health promotion and nursing care.
7. Appraise the nursing process.
   1. Compare and contrast nursing process to nursing practice.
   2. Evaluate nursing process utilizing evidence based standards of care.

ADN 551 - Adult Health Nursing

1. Apply the nursing process when caring for clients with complex health problems
   1. Examine concepts of health promotion/maintenance/illness prevention for a client with a metabolic/digestive disorder
   2. Analyze pathophysiology for a client with metabolic/digestive disorders
   3. Correlate client?s signs and symptoms to pathophysiology of metabolic/digestive disorders
   4. Assess the results of diagnostic tests for a client with a metabolic/digestive disorder
   5. Examine concepts of health promotion/maintenance/illness prevention for a client with sensory/cognition/perceptual disorders
   6. Analyze pathophysiology for a client with a sensory/cognition/perceptual disorders
   7. Correlate client’s signs and symptoms to pathophysiology of sensory/cognition/perceptual disorders
   8. Assess the results of diagnostic tests for a client with a sensory/cognition/perceptual disorder
   9. Examine concepts of health promotion/maintenance/illness prevention for a client with a perfusion disorder
   10. Analyze pathophysiology for a client with perfusion disorders
   11. Correlate client?s signs and symptoms to pathophysiology perfusion disorders
   12. Assess the results of diagnostic tests for a client with perfusion disorders
   13. Examine concepts of health promotion/maintenance/illness prevention for a client with an oxygenation disorder
   14. Analyze pathophysiology for a client with oxygenation disorders
   15. Correlate client’s signs and symptoms to pathophysiology of oxygenation disorders.
   16. Assess the results of diagnostic tests for a client with oxygenation disorders
   17. Examine concepts of health promotion/maintenance/illness prevention for a client with a burn injury
   18. Analyze pathophysiology for a client with a burn injury
   19. Correlate client’s signs and symptoms to pathophysiology of burns
   20. Assess the results of diagnostic tests for a client with a burn injury
   21. Examine concepts of health promotion/maintenance/illness prevention for a client with immunosuppressive disorders
   22. Analyze pathophysiology for a client with immunosuppressive disorders
   23. Correlate client’s signs and symptoms to pathophysiology of immunosuppressive disorders
   24. Assess the results of diagnostic tests for a client with immunosuppressive disorders
   25. Examine concepts of health promotion/maintenance/illness prevention for a client with a client with a renal disorder
   26. Analyze pathophysiology for a client with a renal disorder
   27. Correlate client’s signs and symptoms to pathophysiology of renal disorders
   28. Assess the results of diagnostic tests for a client with renal disorders
   29. Assess clients comprehensively
   30. Formulate a nursing plan of care based on knowledge of the interrelationships among assessment findings, client’s medical condition, and prescribed treatments and medications
   31. Utilize comprehensive data to determine client problems
   32. Identify relationships between and among client needs
   33. Implement the nursing plan of care
   34. Evaluate effectiveness of nursing plan of care
   35. Revise nursing plan of care as necessary
   36. Incorporate client teaching into nursing plan of care
   37. Assess client’s prior knowledge
   38. Actively involve client/family in identifying learning needs
   39. Provide ongoing comprehensive teaching to clients
   40. Document thoroughly and accurately client’s condition and progress towards expected outcomes
2. Collaborate with the multidisciplinary team to provide continuity of health care
   1. Describe collaborative care for a client with metabolic/digestive disorders
   2. Describe collaborative care for a client with sensory/cognition/perceptual disorders
   3. Describe collaborative care for a client with perfusion disorders
   4. Describe collaborative care for a client with oxygenation disorders
   5. Describe collaborative care for a client with a burn
   6. Describe collaborative care for a client with immunosuppressive disorders
   7. Describe collaborative care for a client with renal disorders
   8. Collaborate with other members of health care team in order to achieve desired client outcomes
3. Implement therapeutic interventions for clients with complex health care problems
   1. Summarize actions, side effects and nursing implications of pharmaceutical agents commonly administered to a client with a metabolic/digestive disorder
   2. Implement appropriate nursing management for the client with metabolic/digestive disorders
   3. Summarize actions, side effects and nursing implications of pharmaceutical agents commonly administered to a client with sensory/cognition/perceptual disorders
   4. Implement appropriate nursing management for the client with sensory/cognition/perceptual disorders
   5. Summarize actions, side effects and nursing implications of pharmaceutical agents commonly administered to a client with perfusion disorders
   6. Implement appropriate nursing management for the client with perfusion disorders
   7. Summarize actions, side effects and nursing implications of pharmaceutical agents commonly administered to a client with oxygenation disorders
   8. Implement appropriate nursing management for the client with oxygenation disorders
   9. Summarize actions, side effects and nursing implications of pharmaceutical agents commonly administered to a client with burns
   10. Implement appropriate nursing management for the client with burns
   11. Summarize actions, side effects and nursing implications of pharmaceutical agents commonly administered to a client with immunosuppressive disorders
   12. Implement appropriate nursing management for the client with immunosuppressive disorders
   13. Summarize actions, side effects and nursing implications of pharmaceutical agents commonly administered to a client with renal disorders
   14. Implement appropriate nursing management for a client with renal disorders
   15. Administer medications safely and monitors client response to drug therapy
   16. Verbalize possible interactions and adverse effect when multiple drugs are given concurrently
   17. Accurately calculate IV infusions and medicated drips
   18. Demonstrate increasing proficiency with advanced nursing skills
4. Demonstrate clinical decision making skills for clients with complex health problems
   1. Evaluate expected outcomes and discharge care for the client with metabolic/digestive disorders
   2. Evaluate expected outcomes and discharge care for the client with sensory/cognition/perceptual disorders
   3. Evaluate expected outcomes and discharge care for the client with perfusion disorders
   4. Evaluate expected outcomes and discharge care for the client with oxygenation disorders
   5. Evaluate expected outcomes and discharge care for the client with burns
   6. Evaluate expected outcomes and discharge care for the client with immunosuppressive disorders
   7. Evaluate expected outcomes and discharge care for the client with renal disorders
   8. Apply nursing knowledge in clinical decision-making
   9. Incorporate knowledge of medical condition (complications/risks), diagnostic results, and pharmacologic agents into clinical decision-making
   10. Use critical thinking to analyze relationships in the clinical area
5. Demonstrate management skills in the delivery of care for individuals and groups
   1. Manage care for a group of clients including assessments, med administration, treatments and procedures, and documentation on the client’s medical record
   2. Competently supervise a team of peers
   3. Effectively prioritize nursing care for multiple clients
   4. Delegate appropriately
   5. Recognize clients and situations requiring immediate attention
   6. Assume more active role in ensuring prescribed plan of care is implemented by self and others
   7. Make certain that delegated cares and treatments are completed
   8. Ensure diagnostic, laboratory tests are completed and results appropriately acted on
   9. Monitor physician orders and implement as necessary
   10. Evaluate self and peers

ADN 611 - Professional Nursing Practice

1. Explore the roles of the registered nurse in the health care delivery system
   1. Investigate the various roles of the registered nurse
   2. Compare and contrast the roles of the registered nurse in various health care settings
   3. Contrast roles and practice settings of RN and LPN
   4. Describe strategies for implementation of various models of patient care
   5. Analyze the advantages/disadvantages of various models of patient care
2. Develop a comprehensive care plan for individuals, families, or groups
   1. Describe the 5 steps of the nursing process
   2. Discuss the role of the RN in care plan development
   3. Evaluate the effectiveness of plans of care for clients with complex needs
   4. Modify plans of care based on reassessment and goals/outcome achievement
   5. Apply principles of teaching/learning in designing a discharge teaching plan
   6. Apply the 5 steps of the nursing process within the role of the RN
3. Discuss the principles involved in the management of care for clients
   1. Differentiate levels of management
   2. Discuss leadership vs. management
   3. Explore the supervisory process
4. Demonstrate complex skills to facilitate care of clients across the life span
   1. Demonstrate initiation of intravenous therapy
   2. Employ guidelines for the safe administration of intermittent and continuous IV medications
   3. Calculate drug dosages correctly
   4. Considering the RN role, describe assessment techniques for pain management
   5. Correctly manage and monitor the client receiving pharmacological therapy for pain
   6. Identify guidelines in the care of clients receiving blood
   7. Demonstrate an understanding of administering blood and blood components according to established guidelines
   8. Discuss different components of blood products and administration considerations
   9. Determine monitoring and follow-up teaching related to bone marrow aspiration and phlebotomy procedures
   10. Identify guidelines in the care of clients receiving total parenteral nutrition or intralipids
   11. Employ appropriate interventions when caring for clients receiving long-term or repeated access to the vascular system
   12. Discuss insertion of tubes into the stomach for the purpose of decompression or feeding
   13. Identify guidelines in the care of clients receiving enteral nutrition
   14. Determine monitoring and follow-up teaching related to diagnostic procedures of the neurological system
   15. Implement nursing intervention guidelines for the client requiring cervical stabilization
   16. Employ procedures which support ventilation of clients who have compromised respiratory systems
5. Integrate technology to facilitate delivery of care of clients with complex health problems
   1. Promote comfort via IV narcotic infusion
   2. Discuss the RN role in care of clients requiring ventilation support
   3. Identify guidelines in the care of clients receiving conscious sedation
6. Discuss the collaborative relationships necessary for continuity of care
   1. Discuss discharge planning and referrals based on client needs and available resources

ADN 821 - Nursing Seminar

1. Participate in clinical preceptorship to assist in transition from nursing student to entry level nurse
   1. Define clinical preceptorship
   2. Discuss the roles of the student, preceptor, and faculty liaison in preceptorship and community-based experience
   3. Develop personal/professional learning objectives for the preceptor experience
   4. Develop plan of action to achieve learning objectives
   5. Communicate effectively with clients, preceptor, faculty liaison, and other members of the health team
   6. Collaborate with the interdisciplinary team to coordinate client teaching and discharge planning
   7. Evaluate progress toward meeting personal learning objectives and practicum objectives
   8. Document perceptions (journaling) as an on-going process and analyze responses to experiences encountered during the preceptor and community-based experience
   9. Communicate effectively with clients, preceptor/mentor, and other members of the health care team
   10. Manage client care assignments effectively
   11. Participate in a comprehensive plan of care
   12. Administer medications with sound judgment
   13. Perform skills efficiently
   14. Provide competent care
   15. Evaluate client’s response to nursing care and revise as necessary
   16. Actively seek out learning experiences
   17. Meet all personal learning objectives
2. Explore the individual nurse’s role in supporting nursing as a profession
   1. Examine participation in nursing organizations as a professional responsibility
   2. Compare and contrast the nursing organizations that the professional nurse may join
   3. Identify the roles that nursing organizations have in professional practice
   4. Examine current issues affecting nursing practice
   5. Identify the steps in the research process
   6. Compare differences between conducting research and research utilization
   7. Explore the utilization of nursing research to guide nursing practice
   8. Describe the components of a nursing research article
   9. Discuss the steps involved in performing a critique of a nursing research article
   10. Discuss the function of the National Institute of Nursing Research
3. Demonstrate self assessment as a basis for continued educational or professional development
   1. Analyze the four domain concepts of a nursing philosophy
   2. Value the development of a personal philosophy of nursing
   3. Develop a personal philosophy of nursing incorporating the four domain concepts
   4. Describe issues related to the professionalization of nursing
   5. Explore mechanisms/systems that establish standards for nursing practice
   6. Discuss legal responsibilities of professional practice
   7. Discuss methods of preparation to ensure success on the NCLEX-RN
   8. Examine HESI results as a mechanism to improve success on the NCLEX-RN
   9. Discuss the continuing education requirement in nursing practice
   10. Identify educational preparation for advanced practice nursing
   11. Explore the issues of entry into practice and differentiated practice
   12. Analyze the concepts of Career Ladder and Clinical Ladder as a mechanism for professional development
4. Apply the nursing process to the care of clients in acute care and community-based settings
   1. Utilize the nursing process when managing small groups of clients, reflecting theory, competent clinical skills, and standards of practice
   2. Determine actual and potential risks and implement measures to ensure client safety
   3. Discuss principles of community-based nursing
   4. Analyze advantages and disadvantages of community-based nursing
   5. Compare and contrast the roles of the nurse in community-based and acute care settings
   6. Discuss the image of the professional nurse in the community-based setting
   7. Discuss career opportunities for the ADN in the community-based setting
   8. Discuss planning and implementation of community-based nursing experience
   9. Evaluate nursing experience in the community-based setting
   10. Assess the client/family in the acute care and community-based settings
   11. Participate in a comprehensive plan of care
   12. Implement nursing interventions
   13. Evaluate client’s response to nursing care

AGA 114 - Principles of Agronomy

1. Describe the economic impact of Iowa production on the state, nation and the world
   1. List Iowa’s rank in production of major crops
   2. Name states that are major producers of corn and soybeans
   3. Cite economic importance of crop production in the United States
   4. Outline the economic impact of Iowa crop production on the world
2. Identify industry production trends of the corn and soybean industry
   1. Prepare a chart showing advances in soybean yield over the past fifty years
   2. Review the development of hybrid corn
   3. Summarize production trends for corn
3. Describe the principle of maximum economic yields
4. Define temperature and humidity and explain their effect on crop production
   1. Describe growing degree days (GDD).
   2. Outline the effect of adverse weather on crop production
5. Identify the environmental impact of plant production practices
   1. Illustrate various erosion controlling practices
   2. Describe crop rotations and their environmental impact
   3. Discuss the importance of crop residue
   4. Review the impact on the environment from chemicals
6. List the steps in selection of field crop enterprises and cropping systems
   1. Identify enterprises adapted to Iowa
   2. Identify alternative crop enterprises suited to Iowa
7. Identify plant structures
   1. Label diagrams of plant vegetative parts
   2. Identify the reproductive parts of corn and soybeans
   3. Review the makeup of the vascular system of a corn plant
8. Describe plant growth and development
   1. Identify the stages of growth in the corn plant
   2. Label the stages of growth in the soybean plant
   3. Identify the stages of growth in the oat plant
9. Identify field crops, forages and grasses
10. Explain how the process of plant genetics, reproduction and biotechnology relate to seed selection in the field
    1. Illustrate the ability of the plant to be both male and female
    2. Diagram the pedigree of a corn plant
    3. Explain the purpose of detasseling corn
11. Explain the relationship between fertilization and financial return
    1. Compare research results from fertilizer trials
    2. Examine positive interaction between types of fertilizers
    3. Compare fertilization affect on disease levels
12. Describe the relationship between percent slope and soil loss
    1. State how to determine percent slope
    2. List the percent slope for each class of land
13. Explain pH and nutrient availability relationships
    1. Describe the pH scale.
    2. Identify the most desirable pH on nutrient availability
    3. Outline the effect of pH on nutrient availability
14. Assess methods of managing soil and climate conditions to increase yields
    1. Investigate the advantages and disadvantages of irrigation
    2. Explain the effect of soil compaction on yields
    3. Describe no-till and minimum tillage
    4. Compare fall and spring plowing
15. Summarize the interaction between treatments and maximum economic yield
16. Explain energy economics of fertilizer and energy use efficiency
    1. Defend the statement, agriculture is the biggest user of solar energy
    2. Relate how solar energy flows into harvestable energy for plants
    3. Describe how lower yields quickly rob energy profits
17. Explain cultural practices for profitable corn production
    1. Summarize the importance of early planting
    2. Review the effect of plant population on yields
    3. State the importance of proper row width
18. Describe proper methods of producing soybeans for maximum profit
    1. State the importance of soil pH on soybean yields
    2. State the importance of narrow rows to high soybean yields
    3. Describe the Iowa Soybean Yield trials
    4. Name the proper time to plant soybeans in Iowa
19. Describe correct procedures for small grain and wheat production
    1. Outline the areas of the country suitable for small grain production
    2. List the correct seeding rate for oats
    3. Identify the diseases attaching small grains
20. Identify important production practices for alfalfa and other forages
    1. Explain the relationship between high alfalfa yields and profit potential
    2. Cite the most desirable pH for alfalfa production
    3. Select the best time to harvest alfalfa
21. Explain the methods employed in seed production
    1. Define a single cross hybrid
    2. Define a double cross hybrid
    3. Review the function of detasseling corn
22. Identify the resources available in selecting the proper variety

AGA 129 - Intro to Sustainable Agricul

1. Define sustainable agriculture and its’ impact on society.
   1. Develop a workable definition of sustainable agriculture.
   2. Identify conflicting definitions for sustainable agriculture.
2. Evaluate the envrionmental, economic and social components of an agricultural production and marketing system within the framework of sustainability.
   1. Discuss the environmental impact of sustainability and agriculture.
   2. Review the economic impact of sustainability in production agriculture.
   3. Determine which barriers limit sustainable agricultural production systems.
   4. Explain the market limitations for a sustainable agricultural system.
3. Discuss elementary soil, crop and livestock management practices integral to sustainable agriculture, including biologically active soils, ecological pest management and rotational grazing.
   1. Review basic soil practices relevant to establishing soil sustainability.
   2. Determine which livestock practices coincide with sustainable practices.
   3. Review integrated pest management (IPM) for sustainable controls.
   4. Design a sustainable rotational grazing system for cattle, sheep and goat production.
4. Trace the recent cultural and politicaly history of sustainable agricultural production and marketing systems, including organic certification.
   1. Review current and pending legislation that will impact agricultural production sustainability.
   2. Identify the organizations and associations that play a role in sustainability discussions.
   3. Explain the cultural impact on agricultural sustainability as a societal change.
   4. Review the requirements for organic certification as an alternative for sustainability.
5. Analyze the environmental impact of contemporary agriculture and assess the potential for alternative practices to mitigate its effects.
   1. Complete an analysis of the impact of contemporary agriculture on society.
   2. Discuss the potential of alternative practices to mitigate current production practices.
   3. Design a sustainable production system for plant and animal systems.
6. Develop informed decisions regarding personal dietary choices.
   1. Review current nutritional choices and their impact of current production practices.
   2. Design a nutrition plan using a community based approach for production.
   3. Create a cost analysis for community based agricultural production site.

AGA 154 - Fundamentals of Soil Science

Credits: 3
Lecture Hours: 2
Lab Hours: 2
Practicum Hours: 0
Work Experience: 0
Course Type: Open

1. Identify the legal implications of fences, surface water runoff, drainage and easements
2. Identify a plot of land given a legal description
3. Calculate land area, length, and percent slope
4. Analyze a soil classification map
5. Differentiate land capability classes with the aid of a soil survey.
6. Compare soil limitations and potentials and develop a land management plan
7. List career opportunities 

2. Critique the health of soil for use as a medium for plant growth

1. Define soil
2. Explain how the three phase soil system impacts plant growth
3. Summarize how photosynthesis impacts the water and oxygen requirements for plants
4. Perform a soil health evaluation 

3. Assess soil formation process, composition and classification

1. Describe the composition of the earth’s crust and soil in terms of the eight most abundant chemical elements
2. Describe the transformation process from mineral rock to soil
3. List the types of surface deposits from which soil form
4. Explain the process of weathering and formation of parent material
5. Describe the five soil forming factors
6. Explain the four soil formation processes
7. Demonstrate a knowledge of the master soil horizons 
8. Identify the 10 soil orders of the soil taxonomy
9. Explain the significance of the soils orders in relationship to major food production areas of the world

4. Analyze soil physical properties

1. Identify the differences between soil separates
2. Demonstrate soil texture classification using the textural triangle, field method (ribbon test) or hydrometer method
3. Identify structural classification of soil peds
4. Determine soil color using Munsell Color Chart
5. Define soil consistence
6. Compare the relationship between particle, bulk density, and porosity
7. Perform soil sampling techniques for particle/bulk density and porosity evaluation
8. Calculate bulk density
9. Calculate porosity
10. Calculate furrow slice (AFS) to determine the quantity of constituent in a soil.
11. Perform aggregate stability and slake test

5. Appraise the importance of soil biology and its impact on soil organic matter

1. Identify the major types of macro-and microfauna and flora found in the soil
2. Compare the relative quantity (biomass) of macro and micro groups
3. Explain the role of identified macro and micro groups as it relates to soil conditions and their growth.
4. Calculate the impact of plant residue on soil structure through humification.  Explain the N-cycle, including pathways for loss and gain
5. Explain the impact of the Carbon/Nitrogen Ratio (C/N) on nitrogen depression.
6. Explain how organic matter can affect anion retention
7. Perform CO2 burst, soil respiration test
8. Perform earthworm test

6. Assess the importance of chemistry in soil formation and management

1. Identify the kinds of colloidal constituents contained in soil.
2. Explain the difference between cations and anions in the soil
3. Identify the six most commonly adsorbed cations
4. Design and review the molecular structure for specific elements associated with soils and fertilizers
5. Explain percent base saturation
6. Calculate the percent base saturation for a specific cation
7. List 3 examples of the influence of soil pH on crop adaptation that cover the pH range of 4 to 7
8. Define buffering capacity and distinguish between total and water soluble acidity
9. Identify two plants that require acid soils
10. Identify three materials used to acidify soils
11. Identify three materials used to correct low soil pH
12. Calculate lime requirements using Effective Calcium Carbonate Equivalent (ECCE)

7. Interpret soil water conditions

1. Define the water reference conditions used to assign numerical values to water potential energy
2. Calculate and /or define, with respect to plant growth, the physical and biological categories which soil water may be classified
3. Interpret a soil-moisture characteristic curve
4. Perform a water permeability test

8. Interpret soil test and develop soil fertility plan

1. Perform soil-sampling techniques (Grid, Soil Type, etc.)
2. Perform soil testing analysis for N-P-K, pH and EC
3. Interpret basic soil test for N-P-K, pH and EC
4. Identify 17-18 macro and micro nutrients found within the soil
5. Explain the role of primary and secondary nutrients in crop production
6. Interpret fertilizer grades and ratios
7. Compare fertilizer cost
8. Calculate fertilizer cost based on nutrient recommendations
9. Describe the benefits of animal waste as a source of soil nutrients.
10. List the forms of organic and inorganic nitrogen and their relative value
11. Identify the forms of phosphorus available in the soil
12. Identify the forms of potassium available in the soil

9. Analyze soil management challenges 

1. Explain the relationship between world population and the food supply
2. Identify five inorganic elements that are potential soil pollutants
3. Describe the possible reaction of pesticides in soil and their effect on soil organisms
4. Identify different types of erosion associated with water and /or wind
5. Explain the components of the Revised Universal Soil Loss Equation
6. Calculate soil loss using the Universal Soil Loss Equation
7. Calculate the economic impact of soil erosion
8. Explain soil and water conservation practices

AGA 157 - Soil Fertility

1. Demonstrate a knowledge of soil as a medium for plant growth
   1. Define soil
   2. Explain how the three phase soil system impacts plant growth
   3. Describe how hydroponics differs from soil as a growing medium
   4. Identify the 17 essential nutrients for plant growth
   5. Summarize how photosynthesis impacts the water and oxygen requirements
2. Explain the soil formation process
   1. Explain the process of weathering and formation of parent material
   2. Demonstrate a knowledge of soil formation, profile formation and classification
   3. Identify the five soil forming factors
3. Compare the physical properties of soil
   1. Identify the differences between soil separates
   2. Demonstrate soil texture classification using the textural triangle, field method (ribbon test) or hydrometer method
   3. Identify structural classification of soil peds
   4. Determine soil color using Munsell Color Chart
   5. Compare and/or evaluate soil profiles
4. Analyze land use interpretations
   1. Identify a plot of land given a legal description
   2. Calculate land area, length and percent slope
   3. Demonstrate use of land surveying and measuring instruments
   4. Evaluate a soil classification map
   5. Differentiate land capability classes with the aid of a soil survey
   6. Compare soil limitations and potentials and develop a land management plan
5. Interpret soil evaluation.
   1. Perform soil sampling techniques
   2. Perform soil test analysis for N-P-K and pH
   3. Interpret basic soil test for N-P-K and pH
   4. Identify the 17 macro and micro nutrients found within the soil
   5. Explain the role of primary and secondary nutrients in crop production
   6. Interpret fertilizer grades and ratios
   7. Compare fertilizer cost
   8. Calculate fertilizer cost based on nutrient recommendations
   9. Describe the benefits of animal waste as a source of soil nutrients
6. Compare soil erosion concerns
   1. Identify the different types of erosion associated with water and/or wind
   2. Explain the components of the Revised Universal Soil Loss Equation (RUSLE).
   3. Calculate soil loss using the USLE
   4. Calculate the economic impact of soil erosion
   5. Explain soil and water conservation practices

AGA 211 - Grain and Forage Crops

1. Summarize the current industry issues
   1. Identify industry production trends
   2. Define issues that impact the future of the industry
2. Analyze the legal aspect of agriculture
   1. List current environmental laws
3. Define commodity marketing and risk management
   1. List the types of cash marketing alternatives available to commodity producers and the associated risks
4. Assess entrepreneurial skills through interaction
   1. Identify elements necessary in creating a new business
   2. Distinquish the importance of assistance from professionals
   3. Design a business plan
   4. Analyze the match between career goals and entrepreneuria characteristics
   5. Cope positively with change
   6. Define ethics is business
5. Explain proper business management procedures and practices
   1. Develop a production schedule
6. Assess crop production practices
   1. Describe a profile of the atmosphere
   2. Define temperature and humidity and explain its effect on crop production
   3. Describe weather patterns
   4. Identify the environmental impact of plant production practices
   5. List the steps in selection of field crop enterprise and cropping systems
   6. Demonstrate the use of computer literacy in agricultural production management decisions
   7. Describe how to access management information sources
   8. Explain how the processes of plant genetics, reproduction and biotechnology relate to seed selection in field crops
7. Develop knowledge of machinery and equipment used in production agriculture
   1. Demonstrate a knowledge of the history and types of planting equipment that has been used in agriculture
   2. Identify the types of planting equipment used
   3. Identify the types of seed drop mechanisms used in the planting equipment
   4. Categorize planting equipment by the type of tillage that needs to be completed prior to planting
   5. Identify types of tillage equipment used in seed bed preparation
   6. Identify the types of ground engaging parts used on tillage equipment
   7. Identify the parts of tillage equipment
   8. Identify the type of equipment used for harvesting and handling based upon the crop production system being used
   9. Identify the parts of the cutter bar assembly
   10. Explain under what conditions crusher, crimper or combination rolls are used on a conditioner
   11. Relate the differences between square balers and round balers in relationship to the hay handling systems
   12. Describe the construction of the forages harvester basic unit
   13. Explain the differences in the cutting and feeding mechanisms of the forage chopper
   14. Identify the principal areas of the grain combine and how each contribute to or minimizes grain harvesting losses
   15. Pass the CDL (Commercial Drivers License) for straight trucks with air brakes
8. Demonstrate the operation, adjustment, repair and maintenance of machinery used in production agriculture
   1. Demonstrate agricultural machinery operation safety
   2. Demonstrate the ability to adjust, repair and maintain agricultural equipment used during laboratory demonstrations or on employment experience training

AGA 222 - Grain Management

1. Summarize the current industry issues
   1. Explain the economic impact on the state, nation, and the world
   2. Identify industry production trends
   3. Define issues that impact the future of the industry
   4. List career opportunities
2. Contrast commodity marketing and risk management
   1. Compare grain storage alternatives
   2. Calculate grain shrinkage with moisture discounts
3. Develop a merchandising plan
   1. Outline the various ways to market products
   2. Explain the basis of pricing
4. Analyze proper business management procedures and practices
   1. Identify basic concepts of free enterprise/entrepreneurship
   2. Select an appropriate record keeping system
   3. Identify applications of business ethics.
   4. Calculate labor needs
   5. Establish a product pricing plan
   6. Maintain an inventory control plan
   7. Use financial/data record information in making decisions
   8. Identify the proper procedure for handling transactions
   9. Evaluate personnel policy profiles
   10. Develop personnel policies
   11. Explain quality assurance
5. Select appropriate crop production practices
   1. Identify grades and standards of U.S. grain
   2. Describe methods of crop harvesting, handling, drying and storage
6. Examine the types of machinery and equipment used in production agriculture
   1. Identify requirements for power equipment sizes, engines fuel, cooling, lubrication, and electric systems
   2. Demonstrate safe power equipment operation
   3. Describe how engine power is transmitted through the use of gears, belts and hydraulics
7. Compare agricultural building structures, construction techniques, building materials, repairs, and maintenance requirements
   1. Identify the types of grain handling systems used on farms
   2. Contrast grain storage structures and drying systems
   3. Identify the components of materials flow system
   4. Describe the methods of monitoring and maintaining stored grain
   5. Calculate volt, amp, watt, ohms relationships
   6. Select motors and protection devices for appropriate application use
   7. Calculate electric motor horsepower needs for an aeration fan
   8. Calculate electrical power efficiency for motor using velocity, static and total air horsepower

AGA 284 - Pesticide Application Certific

1. Summarize the current industry issues
   1. Explain the economic impact on the state, nation, and the world
   2. Identify industry production trends
   3. Define issues that impact the future of the industry.
   4. List career opportunities
2. Assess the legal aspect of agriculture
   1. Identify pertinent legal issues
   2. List current environmental laws
3. Assess crop production practices
   1. List steps used in establishing a program of integrated pest management
   2. Identify the insects and plants beneficial/harmful to stored grain and growing crops
   3. Identify biological and chemical practices used in an integrated pest management programs.
   4. Pass a commercial pesticide applicators license exam
   5. Calibrate pesticide applicators
   6. Explain handling procedures for applying plant protection materials safely
   7. Demonstrate pesticide application techniques where appropriate
   8. Describe proper storage and disposal of pesticides and containers
4. Develop knowledge of machinery and equipment used in production agriculture.
   1. Classify sprayers into three groups based on whether liquid or a gas is used as the principle method of conveyance
   2. Identify the types of reciprocating rotary and diaphragm pumps used in agricultural spraying
   3. Select types of liquid spray nozzles used for the appropriate application of herbicides, fungicides of insecticides
   4. Pass the CDL (Commercial Drivers License) for straight trucks with air brakes
5. Demonstrate the operation, adjustment, repair and maintenance of machinery used in production agriculture
   1. Demonstrate agricultural machinery operation safety
   2. Demonstrate ability to adjust, repair and maintain agricultural equipment used during laboratory demonstrations or on employment experience training
6. Compare agricultural building structures, construction techniques, building materials, repairs, and maintenance requirements
   1. Identify proper procedure for handling and storing hazardous chemicals and flammable materials according to legal requirements
7. Develop a knowledge of anhydrous ammonia equipment and use
   1. Identify the composition of anhydrous ammonia and its? impact on the human body
   2. Identify anhydrous ammonia safety procedures
   3. Determine proper protective equipment usage
   4. Explain anhydrous equipment safety inspection procedures for nurse tank, applicators, storage and transport vehicles
   5. Identify the types of valves, couplers, compressors and pumps used in handling anhydrous ammonia
   6. Explain loading and unloading procedures within specified systems including sequential hose connections
   7. List emergency procedures to follow when working with anhydrous ammonia
   8. Describe current DOT rules and regulations regarding anhydrous ammonia

AGA 381 - Crop Scouting

1. Summarize the current industry issues
2. Define issues that impact the future of the industry
3. Assess the legal aspect of agriculture
   1. Identify pertinent legal issues.
   2. List current environmental laws
4. Examine livestock waste handling and disposal
   1. Calculate fertilizer value of manure
   2. Calculate manure application rates
5. Demonstrate a knowledge of soils and fertility
   1. Identify the macro and micro nutrients
   2. Recognize nutrient deficiency symptoms
   3. Interpret soil test results
   4. Identify appropriate fertilizer compositions for blending
   5. Review fertilizer labels and analysis
   6. Demonstrate the ability to blend fertilizers to match soil test recommendation
   7. Calculate least cost fertilizer application for appropriate crop management practice
6. Examine crop scouting techniques
   1. Identify common agricultural pest for appropriate crop production scenario
   2. Define procedures for pest control
   3. Calculate least cost control method for pest control
   4. List alternative management practices
   5. Identify plant nutrient deficiencies
   6. Prepare plant tissue samples for nutrient deficiency test
   7. Translate nutrient deficiency tissue test results into appropriate recommendations
7. Demonstrate knowledge of farm building structures, construction techniques, building materials, repairs, and maintenance
   1. Demonstrate use of land surveying and measuring instruments

AGB 101 - Agricultural Economics

1. Summarize the current industry issues.
   1. Explain the economic impact on the community, state, and nation
   2. Define issues that impact the future of industry
   3. List career opportunities
   4. Identify the major types of economic systems
   5. Describe the international impact of agricultural economics
2. Assess the legal aspect of agriculture
   1. Discuss of the legal implications of U.S. farm programs
   2. Identify the various methods of doing business
3. Investigate agricultural economics conceptual components
   1. Identify the relationship between micro and macro economics
   2. Explain basic economical principles
   3. Demonstrate the law of supply
   4. Demonstrate the law of demand
   5. Explain the concept of price elasticity of demand
   6. Calculate price elasticity of demand
   7. Show the relationship between a variable input and output using a production function
   8. Calculate average value and marginal value for product
   9. Calculate average physical product and marginal physical product
   10. Illustrate the law of diminishing returns
   11. Demonstrate the law of diminishing marginal utility
   12. Demonstrate how to find the profit-maximizing amount of output using the concept of marginal revenue and marginal cost
   13. Demonstrate the importance of input substitution vs. the least-cost combination of two inputs to produce a given amount of output
   14. Describe competitive, supplementary, and complementary enterprise relationships to find the profit-maximizing combination of two enterprises
   15. Demonstrate the marginal revenue/marginal cost principle in the allocation of limited resources
   16. Compare explicit vs. implicit cost
   17. Explain the importance of opportunity cost in managerial decision making
   18. Distinguish the differences between fixed and variable costs
   19. Review terms used in agricultural economics
   20. Analyze the steps in the decision making process
   21. Demonstrate the use of fixed and variable costs in making short run and long-run production decisions
   22. Explain economies of size and their effect on business size and profitability
   23. Describe the principle of comparative advantage and the effect of geographical location on agricultural production
   24. Analyze the four basic resource classification ? land, labor, capital and management for maximum performance
   25. Discuss macroeconomic linkages of agriculture through U.S. explansionary and contractionary monetary policy
   26. Discuss macroeconomic linkage to agriculture through U.S. expansionary and contractionary fiscal policy
4. Appraise proper business management procedures and practices
   1. Identify the different types of business ownership
   2. Determine the appropriate use of credit
   3. Determine business/production goals

AGB 235 - Intro to Agricultural Markets

1. Summarize the current industry issues
   1. Explain the economic impact on the state, nation, and the world
   2. Define issues that impact the future of the industry
   3. List career opportunities
2. Contrast commodity marketing and risk management
   1. Identify the major U.S. commodity exchanges and the agricultural products that are traded on each exchange
   2. List regulatory agencies that are involved with trading at the commodity exchange and their functions
   3. Illustrate; with the use of a flow diagram how a commodity trade takes place
   4. Identify methods of reducing price risk
   5. Calculate market basis
   6. Identify contract traded; contract sizes, trading time and daily limits of agricultural contract for the CME, CBOT, and MACE
   7. Identify terminology involved with commodity trading (i.e., short, long, buy, sell, etc.)
   8. Calculate a minimum of one years’ historical basis data on grains and meats
   9. Use historical basis information in selecting optimum hedging times.
   10. Practice setting and lifting hedges
   11. Identify the types of cash marketing alternatives
   12. Identify the types of financial risk inherent in agriculture
3. Contrast commodity marketing and risk management
   1. Interpret commodity charts
   2. Evaluate technical and fundamental charting
   3. Identify price cycles
   4. Chart a commodity and it’s basis
   5. Develop a marketing plan
   6. Review grades and yield program
   7. Identify terminology associated with the futures and options markets
   8. Develop option strategies to be used by producer in buying and selling commodities
   9. Calculate the cost of purchasing puts and calls
   10. Calculate the cost of selling puts and calls

AGB 330 - Farm Business Management

1. Determine long and short term goals influencing decision making
   1. Define a goal
   2. Summarize the seven attributes of a goal
   3. List examples of general goals shared by most farm families
   4. Name the five steps in setting goals
2. Explain how economic principles influence farm business decisions
   1. Summarize opportunity costs
   2. Review the total physical product curve
   3. Describe average physical production
   4. Describe marginal physical production
3. Describe how a farm business is organized
   1. Outline the characteristics of a proprietorship
   2. Identify the characteristics of a partnership
   3. Define a corporation
4. Apply budgeting concepts to make practical farm management decisions
   1. Define a budget
   2. List the various types of budgets
   3. Describe a cash flow budget
5. Prepare inventories, budgets and cash flow for specific enterprises
   1. Demonstrate the ability to prepare an inventory
   2. Estimate a cash flow budget for a swine enterprise
6. Identify the economic resources employed in farming and compare alternative means of acquiring control over them; and organizing them
   1. Investigate how capital is acquired
   2. Explain the concept of leverage
   3. Describe available sources of credit
   4. Prepare a loan application
   5. Calculate credit costs
   6. Review the use of outside equity in farming
7. Compare different production systems and determine the best type for existing facilities and equipment
   1. Examine alternative production systems for an existing farm
   2. Calculate capital needs for each alternative production system
   3. Calculate labor needs for each alternative production system
   4. Compare profitability between production systems
8. Plan efficient use of facilities and land
   1. Identify the farm resources
   2. Investigate enterprise alternatives
9. Explain capital management and capital budgeting
10. Determine break-even costs for marketing
11. Develop the ability to keep farm records
    1. Select the right accounting system
    2. Review the purpose of farm accounting
    3. Explain the difference between the cash and the accrual method of accounting
    4. Name the parts of an accounting system
    5. Review a computerized accounting system
12. Explain how to conduct a farm business analysis
    1. Select desirable measures of profitability
    2. Identify desirable measures of capital position
    3. Select desirable measures of cash flow adequacy
    4. Determine desirable measures of business size
    5. Select desirable measures of productivity and efficiency
13. Use farm records to evaluate the performance of the farm business
14. Identify the relationship of taxes to the farm business
    1. Show the importance of records for tax purposes
    2. Summarize tax advantages obtained with complete and accurate records

AGB 331 - Entrepreneurship in Agricult

1. Summarize the current industry issues
   1. Identify industry production trends
   2. Define issues that impact the future of the industry
   3. List career opportunities
2. Investigate agricultural economics conceptual components
   1. Describe competitive, supplementary, and complementary enterprise relationships and their use to find the profit-maximizing combination of two enterprises
   2. Explain the importance of opportunity cost relating to managerial decision making
3. Contrast commodity marketing and risk management
   1. Identify the types of financial risk inherent in agriculture
   2. Describe how individuals vary in their willingness to accept exposure to price risk
   3. Calculate the break even price for producing a commodity
   4. Describe risk management strategies available for producers based on the financial strength of their business
   5. Formulate a marketing plan for a producer based on the financial strength of the business and the management approach to price risk
4. Analyze agricultural finance
   1. Compare risk and return relating to short/long term goals and financial strength of business
   2. Explain the relationship between leverage, financial risk and growth of the business
   3. Calculate opportunity cost of varying investments
   4. Calculate the time value of money and illustrate with an application example
   5. Calculate simple and compound interest
   6. Identify sources of agricultural credit and the cost of borrowing capital
   7. Identify factors affecting the cost of credit
   8. Identify terminology used in simple and compound credit
   9. Calculate actual percentage rates on installment loans
   10. Set up a bank note with repayment terms for a short, intermediate and long term asset
   11. Calculate financial ratios
   12. Explain repayment activity for loans
   13. Identify current, intermediate and long term debt examples
   14. Illustrate, with examples, secured and unsecured debt
   15. Use an example to demonstrate a line of credit vs. loan
   16. Compare the differences between a security agreement and a financing statement and their usage
5. Develop accounting procedures and practices
   1. Examine a net worth statement
   2. Calculate efficiency factors for business enterprises using profitability solvency ratios
   3. Calculate net return per $100 invested in enterprises
   4. Calculate current, working and net capital ratios from financial statement or balance sheet
   5. Calculate liquidity ratios
6. Assess entrepreneurial skills through interaction
   1. Identify elements necessary in creating a new business
   2. Justify the importance of assistance from professionals
   3. Analyze a business plan
   4. Identify factors in obtaining financing for a new business
   5. Investigate sources and methods of financing a business
   6. Identify career opportunities
   7. Appraise career goals and entrepreneurial characteristics
   8. Plan positively for change
   9. Review ethics in business
7. Compare microcomputers and information systems, hardware and software
8. Select software and hardware delivery systems for appropriate business applications
   1. Analyze proper business management procedures and practices
   2. Identify alternatives to ownership through leasing
   3. Review the various types of contracts used in business
   4. Identify the life cycle of a business operation
   5. Outline a chain of command for a business
   6. Develop a filing system
9. Develop a business marketing strategy
   1. Examine marketing programs in agribusiness
   2. Review the marketing mix concept of product, place, price and promotion in designing strategies
   3. Compare marketing concepts and strategies
   4. Design a marketing plan

AGB 440 - Agricultural Niche Marketing

1. Learn how to recognize niche marketing opportunities.
   1. Determine the needs of the community.
   2. Evaluate the opportunities for expansion.
2. Determine the necessary steps in starting and establishing a niche market in agriculture.
   1. Research the different alternative market delivery systems.
   2. Interpret the marketing alternatives for establishing a niche market.
   3. Analyze benefits from each alternative market choice.
3. Identify the regulations and licensing requirements for the marketing of agricultural products in a non-traditional retail and wholesale system.
   1. Review the state regulations for marketing wholesale agricultural products.
   2. Review the state regulations for marketing retail agricultural products.
   3. Identify licensing procedures for niche marketing.
4. Establish a customer analysis approach for the niche market.
   1. Understand the relationships between buyer and sellers.
   2. Explain the differences between segmentation, target and niche markets.
   3. Incorporate a customer relationship management system plan.
5. Develop a promotional strategy for a niche market.
   1. Explain budgeting needs for a market promotion.
   2. Identify the different types of promotional activities available to place product in market.
6. Design a business/marketing plan for an agricultural niche market.
   1. Establish business goals.
   2. Develop a product target market.
   3. Determine the competive products that will impact the niche market.
   4. Recognize the variety of alternative choices for consumers.
   5. Design a financial analysis instrument to measure business profitability.
   6. Identify benchmarks within business plan to safeguard against inadequate planning.
7. Implement a niche market plan utilizing the agricultural production of the college farm location as the model.
   1. Review the current strategies for marketing of agricultural product at the college farm.
   2. Analyze the benefits of the marketing program.
   3. Enhance the current marketing program with a well formulated plan.

AGB 802 - Agribusiness Internship I

1. Explore opportunities for agriculture employment
   1. Examine lists of potential employment opportunities
   2. Select employment opportunities that match your interests and abilities
   3. Outline strengths and weaknesses of selected employment opportunities
   4. Summarize your findings as they fit your goals
2. Recognize the importance of proper attitude on the job
   1. Discuss proper attitude with the employer
   2. Identify your areas of strength and weakness pertaining to attitude
   3. List ways of improving your attitude on the job
3. Develop traits of punctuality on the job
   1. Write a plan of action for evaluating and improving your punctuality on the job
   2. Prepare weekly reports of your time of arrival at work
   3. List the reasons for any tardiness at work
   4. Discuss your level of punctuality with your supervisor
4. Demonstrate agricultural knowledge acquired in the classroom
5. Analyze educational needs for future employment
   1. Relate what you had learned before the employment experience with what you need to know on the job.
   2. Investigate educational requirements for those positions above your employment level
   3. Review any changes in your educational goals after your first employment experience

AGB 812 - Agribusiness Internship II

1. Identify career opportunities fitting career goals
   1. Outline your own personal career goals
   2. Investigate career opportunities in agriculture
   3. Summarize those opportunities that could meet your career goals
2. Demonstrate ethics in business
   1. Discuss ethics in business with your supervisor
   2. Prepare a list of potential situations which might test ones ethics in business
   3. Predict how you would handle those ethical situations
3. Develop employable skills pertaining to the chosen career direction
   1. Discuss employable skills with your supervisor
   2. identify employable skills you want to develop on the job
   3. Review those skills with your supervisor
   4. Practice those employable skills selected in the work place
4. Explain the importance of the team concept in the work place
   1. Develop a diagram of the organization of the business dealing with employee responsibility
   2. Show the importance of each team member to each other team member
   3. Generalize on the results if workers do not follow the team concept
5. Perform proper record keeping and reporting techniques
6. Communicate with the supervisor desires for additional training opportunities
   1. Plan weekly meetings with the supervisor for evaluation
   2. Outline various training opportunities desired
   3. Write a time schedule for each opportunity in the work place
   4. Express satisfaction or dissatisfaction with each opportunity to the supervisor
7. Seek permanent, full time employment
   1. Discuss opportunities with your supervisor
   2. Relate our services
   3. State your needs and interests to the network you have developed

AGC 314 - Leadership in Agriculture

1. Describe the importance of leadership on the agricultural industry.
   1. Explain the roles that leaders within the agricultural industry.
   2. Analyze the impact of leadership within an agricultural business.
   3. Differentiate the role of formal leadership vs. informal leadership.
2. Discuss the uniqueness of agricultural leadership.
   1. Identify agricultural leaders and their impact on the industry.
   2. Develop an understanding of the advocacy process and its’ impact on legislation.
   3. Identify what makes a successful agricultural entrepreneurial business.
   4. Support the concept of diversification within the industry.
   5. Distinguish unethical behavior and the impact it has on decision making.
3. Define leadership issues.
   1. Demonstrate leadership skills.
   2. Explain organizational meeting success tools.
   3. Participant in leadership development activities.
4. Demonstrate business tools associated with leadership.
   1. Utilize standard business communication tools.
   2. Participate in puablic relation activities.
   3. Design promotional materials.

AGC 420 - Agricultural Issues

1. Determine the key agricultural issues.
   1. Identify the key issues impacting agriculture today.
   2. Prioritize the issues from a societal perspective.
2. Implement a research process to validate the key agricultural issues.
   1. Determine the type if research to be conducted to identify issues.
   2. Design an assessment instrument to validate key issues.
3. Analyze information to effectively communicate both sides of an agricultural issue.
   1. Evaluate the assessed data to determine parameters for future discussion.
   2. Summarize data using appropriate communication tools for delivery.
4. Conduct a review of the identified issues through round table discussions.
   1. Create effective discussions of issues through role play interaction.
   2. Establish procedures for role play position of pro vs. con on issues.
5. Form independent decisions utilizing a process of conflict resolution.
   1. Identify the type of conflict resolution styles.
   2. Incorporate the use of an interest-based relational approach to conflict resolution.
6. Develop process to improve self confidence through communication.
   1. Utilize a recognized personality assessment to determine individual strengths and weaknesses.
   2. Incorporate strategies to affect communication styles based on personality assessment.
7. Develop an individual communication model to discuss agricultural issues in public forums.
   1. Establish a procedure for determining the relevant sides of the issue within a group presentation.
   2. Identify protocols for handling adversarial issues and/or people.
8. Design an opinion or editorial article for a publication on a position impacting agriculture
   1. Utilize an appropriate communication media to convey opinion.
   2. Develop an effective article through clarification points.

AGH 103 - Floral Design I

1. List common tools and mechanics used in floral design
2. Classify the types of flowers, greens and fillers that can be used in floral design
3. Identify the basic principles of floral design
4. Summarize the artistic theories of floral design
5. Produce a floral arrangement utilizing artistic fundamentals
6. Discuss the historic styles of floral design
7. Differentiate between various historic styles of floral design
8. Categorize the different historical styles of floral design
9. Perform basic wiring and taping techniques
10. Compare the different wiring methods used for flowers and foliage
11. Construct boutonnieres, corsages, hair pieces and wrist corsages utilizing industry wiring practices
12. Classify the florist wire sizes and types used in floral design
13. Design and construct fresh, dried and artificial floral arrangements
14. Outline the basic floral design styles and forms
    1. Explain the basic floral designs utilized in the retail floral trade
    2. Design basic floral arrangements which are commercially used at retail
15. List the basic wedding designs
16. Assemble basic wedding designs
17. Assess the uses of various wedding designs
18. Describe the storage and handling of cut flowers and greens
19. Point out the different sizes and type of florist ribbon
20. Tie the florist bow
21. Practice tying a corsage bow
22. Demonstrate tying number nine and number forty ribbon bows
23. Wrap florist plants with basic full trim for retail sale
24. Prepare Christmas wreaths and holiday arrangements using holiday greens

AGH 104 - Floral Design II

1. Identify 25 commonly used fresh flowers and fillers
   1. List the names of common fresh flowers and fillers
   2. Select common fresh flowers and fillers
2. Identify 25 commonly used types of foliage
   1. List the names of common foliage
   2. Select common foliage
3. Demonstrate the correct math skills needed to market designs
4. Identify factors affecting the cost
5. Calculate costs of materials for the retail market price
6. Use the appropriate supplies, safety rules and mechanics in the work place
7. Organize the supplies needed
8. Practice correct safety rules
9. Follow the correct procedures
10. Explain care and handling of common flowers, fillers, and foliage
11. Select the correct supplies needed
12. Use the procedures of care and handling of common flowers, fillers, and foliage
13. Construct temporary designs
14. Interpret the elements and principles of design
15. Use correct designing procedures
16. Evaluate the designs
17. Prepare a report for presentation
    1. Choose a topic
    2. Research the topic
    3. Develop handouts
18. Demonstrate sales ability
19. Demonstrate good sales practices
20. Relate practices used on phone and the work place

AGH 106 - Introduction to Horticulture

1. Evaluate the commercial horticulture industry in the region.
   1. Outline the segments within the commercial horticulture industry.
   2. Identify career paths in the commercial horticulture industry.
   3. Discuss situations horticulture business encounter.
2. Differentiate between plant groups, plant life cycles and growth habits.
   1. Discuss the botanical classification of plants.
   2. Identify key plant families.
   3. Compare annuals, perennials, biennials, and monocarps.
   4. Distinguish between herbaceous plants, woody plants, rosettes, vines, trees, shrubs.
   5. Differentiate between angiosperms, gymnosperms, monocots, and dicots.
3. Examine the morphology of plant organs.
   1. Identify the vegetative structures, arrangements and modifications of roots, herbaceous stems, woody stems, simple leaves, and compound leaves.
   2. Identify the reproductive structures, arrangements and modifications of flowers, seeds, and fruits.
4. Appraise the plant anatomy.
   1. Outline the roles of major plant cell organelles.
   2. Compare and contrast between xylem, phloem, vascular cambium, cork cambium, bark, heart wood, and sap wood.
5. Critique how plants function and grow.
   1. Outline concepts of photosynthesis and respiration.
   2. Differentiate between transpiration and translocation.
   3. Describe the plant processes of floral development, dormancy, senescence.
   4. Outline the roles of key plant hormones such as auxins, gibberellins, cytokinins, abscisic acid, and ethylene.
6. Analyze the factors which impact plant growth.
   1. Investigate the impact that light quantity and photoperiod has on plant growth.
   2. Outline the role of water use in plants.
   3. Outline key plant nutrient needs and fertilization practices.
   4. Explain the role that the rooting environment has on plants.
   5. Identify soil textures.
7. Examine climate factors that affect plant growth.
   1. Discuss the impact seasonal changes has on plants.
   2. Identify the frost free days, USDA Heat Zone, USDA Hardiness Zone of a region and how they limit plant growth.
   3. Generalize the effects that topography and slope aspect have on plant growth and development.
   4. Identify factors that can create microclimates.
8. Investigate basic plant propagation methods.
   1. Identify the positive and negative traits of seed and vegetative propagation.
   2. Distinguish between bulbs, corms, tubers, rhizomes, tuberous roots, and fleshy roots.
   3. Demonstrate basic sexual and asexual propagation techniques.
   4. Compare different vegetative propagation techniques such as using division, grafting, cuttings, tissue culture, runners, stolens, suckers, etc.
9. Investigate proper planting and pruning techniques.
   1. Distinguish between proper planting techniques for bare root, containerized, and ball-and-burlaped plants.
   2. Explain the three step process of limb removal.
   3. Compare the effect of thinning, hedging, and bench cuts.
   4. Demonstrate proper pruning.
10. Evaluate basic production methods of food crops.
    1. Differentiate between cool and warm season vegetable crops
    2. Identify major vegetable groups.
    3. Summarize differences between direct sowing and transplanting
    4. Summarize basic pruning techniques of small fruits and tree fruits.
11. Investigate turfgrass management practices.
    1. Distinguish between cool-season and warm-season grasses.
    2. Summarize the traits of five grass species used in the region.
    3. Distinguish between bunch and rhizomatous grasses.
    4. Identify differences between turf and forage type grass cultivars.
    5. Summarize home lawn management practices.
12. Assess practices used in the landscape industry.
    1. Explain factors that determine where to place plants in the landscape.
    2. Differentiate between plants purchased for the landscape, such as shrubs, multistem, and clumps.
    3. Differentiate between woody plant forms such as central leader, open center, modified central leader, and columnar trees; formal and informal shrubs; dense and open branching habits.
13. Contrast the challenges of growing plants indoors as compared with growing plants outside.
    1. List factors that specifically affect plants grown indoors.
    2. Compare the limitations of artificial light sources and natural lighting.

AGH 111 - Intro to Turfgrass Management

1. Describe the history of turf grass usage
2. List the type of turf occupations/divisions among industry/related associations.
3. Summarize the qualities of the various turf grass species used by the turf managers/growers
   1. Make a summary of turf grass species by morphological features
   2. Sum up climactic adaptations of cool and warm season turf grass
   3. Restate briefly the differences between turf type and bench type turf grasses
4. Explain the role of turf grass relationships to soils
   1. Identify the physical properties of soils essential to turf grass growth
   2. Describe how the chemical property of soils affect turf grass growth
   3. Recall how the biological properties of soils impact turf grass growth
   4. Describe soil sampling and testing procedures
5. List the major fertilizer elements and their functions
   1. Identify the primary elements essential to turf grass growth
   2. Name the secondary elements
   3. Recall the trace/micro elements
6. Outline the steps in establishing lawns
   1. Compare seeding, sprigging, stolonizing
   2. Determine pure live seed percentages.
   3. Calculate seeding rates.
7. Explain why correct mowing practices are important to the quality of the turf.
   1. Explain the effects of mowing on turf grass plants.
   2. List the current cutting height for turf grass species and cultivars.
   3. Identify the factors that influence the selection of the correct cutting height.
   4. Describe the factors that determine how often turf grass should be cut.
   5. Describe the advantages and disadvantages of different types of mowers.
   6. Compare the advantages and disadvantages of collecting grass clippings.
   7. Distinguish between sasfe and unsafe mowing practices.
   8. Discuss the use of plant growth regulators.
8. State the management practices of turf grass as it applies to watering.
   1. Explain how water moves in the soil.
   2. Describe why not all soil water is available for plant use.
   3. Discuss irrigation needs based upon climate, season, and turf species or cultivar.
   4. List the signs that indicate when irrigation is needed.
   5. Explain how the amount of water to be applied is determined.
9. Discuss the unfavorable growing conditions that occur in the shade.
10. Explain why certain shade-tolerant species and cultivars are able to adapt to moderate or partical shade.
11. List the maintenance practices that help turf grass plants survive on shaded sites.
12. Discuss the causes of soil compaction.
13. Describe the problems resulting from soil compaction.
    1. Cite the role of water in turf grass growth
    2. List the roles of nitrogen, phosphorous, and potassium in turf grass growth
    3. Recall the 1/3 rule of mowing in turf grass maintenance
    4. Explain the role aeration plays in turf grass management
14. List methods of preventing and alleviating compaction.
15. Explain why a thick layer of thatch is undersirable.
16. Describe the reasons for thatch buildup.
17. Explain how thatch is reduced and controlled.
18. Describe topdressing.

AGH 112 - Intro to Turfgrass Management

1. Discuss turfgrass industry
   1. Describe the history of turfgrass usage.
   2. List the turf occupations.
   3. Give examples of turfgrass related professional associations.
2. Summarize grass species and their appropriate uses
   1. Identify the traits of the various turf grass species used by the turf managers.
   2. Classify grass species by plant and seed morphology.
3. Explain the role of turf grass relationships to soils.
   1. Identify the physical properties of soils essential to turf grass growth.
   2. Describe soil sampling and testing procedures.
4. Compare and contrast the major fertilizer elements and their functions.
   1. Identify the primary elements essential to turf grass growth.
   2. Name the secondary elements.
   3. Recall the micronutrients.
   4. Assess nutrient deficiencies.
5. Outline the steps in establishing lawns
   1. Compare seeding, sprigging, stolonizing and sodding.
   2. Determine pure live seed percentages.
   3. Calculate seeding rates.
6. Justify why correct mowing practices are important to the quality of the turf.
   1. Explain the effects of mowing on turf grass plants.
   2. List the current cutting height for turf grass species and cultivars.
   3. Describe the advantages and disadvantages of different types of mowers.
   4. Compare the advantages and disadvantages of collecting grass clippings.
   5. Discuss the use of plant growth regulators.
7. Characterize the management practices of turf grass as it applies to watering
   1. Discuss irrigation needs based upon climate, season, and turf species or cultivar used.
   2. List the signs that indicate when irrigation is needed.
   3. Calculate how the amount of water to be applied is determined.
8. Evaluate the unfavorable growing conditions that occur in the shade.
   1. Explain why certain shade-tolerant species and cultivars are able to adapt to moderate or partial shade.
   2. List the maintenance practices that help turf grass plants survive on shaded sites
9. Summarize soil compaction
   1. Discuss causes of soil compaction.
   2. Describe the problems resulting from soil compaction.
   3. List methods of preventing and alleviating compaction.
10. Evaluate implications of thatch.
    1. Describe the reasons for thatch buildup.
    2. Explain how thatch is reduced and controlled.
    3. Cite topdressing practices.
11. Predict turfgrass fertilization rates
    1. Calculate rates based on different management scenarios.
    2. Examine nutrient needs of high maintenance and low maintenance turf.

AGH 120 - Herbaceous Plant Materials

1. Distinguish between major plant families used in horticulture
   1. Differentiate families based on reproductive morphology
   2. Compare families based on vegetative morphology
2. Differentiate between major plant genera used in horticulture
   1. Separate genera based on reproductive morphology
   2. Contrast genera based on vegetative morphology
3. Evaluate the traits of groups of herbaceous plant materials
   1. Determine tolerance to sunlight exposure
   2. Contrast tolerances to differing soil conditions
   3. Assess value based on aesthetics or function
4. Classify plant life cycles
   1. Differentiate between annuals, biennials and perennials
   2. Contrast short lived and long lived perennials
5. Compare and contrast the uses of economically important herbaceous plants
   1. Identify over 100 herbaceous plants by genus and species from a given plant list
   2. Differentiate between the roles of economically important plant materials
   3. Select herbaceous plants of appropriate longevity (annual, biennial, perennial) and physical characteristics (height, color, etc.) for a given site (mocroclimate)
6. Create a document outlining more detailed informaiton on a subset of plants
   1. Provide specific information on ideal sunlight exposure, soil conditions, etc that these plants thrive in
   2. Investigate what cultivars are commercially available

AGH 123 - Woody Plant Materials

1. Identify the USDA plant hardiness zones of Iowa
   1. State the hardiness limits of the northern zone
   2. State the hardiness limits of the southern zone
2. Explain the correlation of plants and their hardiness zones (environment).
3. Recognize physical plant characteristics for identification purposes
   1. Identify leaf morphology
   2. Identify flower morphology
   3. Identify stem/twig morphology
4. Use physical plant characteristics and a botanical key to identify plants
5. Name plant families
   1. Identify genus groups within each family
   2. Identify species within each genus group
6. Write identification lists (weekly) of woody plants by genus and species
7. Identify woody plants from identification lists (weekly) by genus and species (100).
8. Choose woody plants of appropriate hardiness, physical characteristics (size, shape, texture, etc.) and type of a given site (environment)
9. Describe basic drafting techniques – lettering, plant material, structural symbols, and scales.
10. Operate drafting equipment
11. Draw graphic plant material symbols
12. Practice printing with lead holder, and different lead
13. Calculate measurement conversions using an architect’s and engineer’s scale
14. Identify suitable bed design for foundation plantings
15. Draw a geometric planting bed
16. Produce a free-form planting bed
17. Select graphics for plant groupings
18. Demonstrate graphics for a hedge, shrub border and mixed shrub grouping
19. Show landscape graphics for shade trees, evergreens
20. Draw graphic symbols for ground cover, paved surfaces and water
21. List the six plant types used in foundation plantings
22. Measure a residential house and transfer measurements to a drawing using an appropriate scale
23. Design a foundation planting for the above measured site
24. Label landscape plantings using a key method and direct labeling
25. Explain the blue print process
26. Produce a blue print of your drawing
27. Compare the blue print quality.

AGH 132 - Introduction to Greenhouse

1. Review the scope and development of the greenhouse industry
2. Identify career opportunities in the greenhouse industry
3. Classify floriculture crops and foliage crops by botanical and common name
   1. Express the botanical and common names of floriculture crops
   2. Identify the botanical and common names of foliage plants
4. Classify different greenhouse parts, structures, coverings
   1. Name the part of a greenhouse structure
   2. List the different greenhouse structures
   3. Describe the various greenhouse coverings
5. Compare the various heating systems and their controls used in greenhouses
   1. Describe the heating systems used in greenhouses
   2. Name the control systems used in greenhouse heating
6. Examine the effects pinching, disbudding, and growth regulators have on plant growth
   1. Grow a florist crop
   2. Observe the effects of pinching
   3. Describe the results of disbudding
   4. Use chemical growth regulators
7. Start plants from seeds and asexual methods
   1. Start seeds of greenhouse crops
   2. Practice making asexual cuttings of greenhouse plants
8. Investigate the various watering systems used in greenhouses
   1. Differentiate between pot watering and cut flowering systems
   2. Label the parts of pot-watering systems
   3. List the components of a cut flowering system
9. Process seedlings and cuttings
   1. Transplant seedlings
   2. Pot uprooted cuttings
10. Explain cultural practices for floriculture crops
11. Prepare soil sample for pH and soluble salts
    1. Take soil samples
    2. Prepare a pH test
    3. Use a solubridge to determine soluble salts
12. Use a light meter to determine foot candles of light
13. List factors affecting plant growth in the greenhouse
14. Analyze the international production of floriculture crops
15. Prepare planting media
16. Explain process of reason for pasteurization and fumigation of media
    1. Describe process of soil pasteurization
    2. Review safety precautions in fumigation
17. Discuss bedding plant schedules

AGH 133 - Greenhouse Production I

1. Analyze the different aspects of crop culture for fall and winter greenhouse crops.
   1. Describe crop specific management of light, temperature and media.
   2. Measure the impact of differing light, temperature and media scenarios
2. Manage nutrition of a commerical greenhouse crop
   1. Prepare fertigation mixtures for different crop stages
   2. Monitor protting media pH and electrical conductivity
3. Establish a commercial floriculture crop
   1. Plant a crop properly.
   2. Demonstrate proper pinching techniques.
4. Tend a commercial floriculture crop during growth and finishing
   1. Adjust crop height and spacing
   2. Regulate temperature
   3. Record production information on that crop.
   4. Grow plants to industry specifications.
5. Evaluate commerical fall and winter greenhouse operations.
   1. Attend field trips to commercial greenhouses.
   2. Assess the positives and negatives of each location.
   3. Differentiate key attributes of success in each greenhouse operation.
6. Determine the impact of plant spacing, crop scheduling and crop selection on costs
7. Develop crop schedules and production plans for the next production cycle.
   1. Defend crop scheduling based on current crop parameters
   2. Determine cultivars for the following season based on sales and quality
8. Critique practices for correcting unhealthy plants
   1. Classify nutrient deficiences.
   2. Examine procedures of correcting nutrient deficiencies.
   3. Identify major greenhouse pests.
   4. Outline basic control of major pests.
9. Identify fall and winter crops by botanical, common name, and cultivar groups
10. Evaluate use of greenhouse products
    1. Assess plant performance in the greenhouse, outdoors and in mixed containers.
    2. Identify market shifts based on trends in society and economy

AGH 139 - Field to Kitchen