Oct 04, 2022  
2020-2021 Course Catalog 
    
2020-2021 Course Catalog [ARCHIVED CATALOG]

Course Descriptions & Competencies


The following are standard, approved subjects. Availability of any subject depends on the scheduling, program and student needs at the time. The receiving college or university determines the transferability of courses.

Course Types

Adjunct Adjunct courses may be temporary or experimental and may be used to fulfill elective credit in programs that lead to a degree or diploma. Adjunct courses may not be used to fulfill or substitute for required or option courses in any degree or program.

General Noncore courses identified as freshman-sophomore courses.

Open Occupationally specific courses corresponding to courses in certain professional programs at four-year institutions.

Voc/Tech Occupationally specific courses. Transferability is generally limited. Only 16 credits can apply to the AA/AS degree.

Core Traditional liberal arts courses in the first two years of a baccalaureate degree.

College preparatory (Coll Prep) College preparatory and skill building courses. College Preparatory courses cannot be used to fulfill degree requirements.

P/F Indicates courses taken pass/fail.

Prerequisites Successful completion of a course or other criterion necessary for a student to succeed in a higher level course.

Corequisites A course that must be taken concurrently or prior to the course.

*An instructor may deny enrollment in or drop a student from a specific course if a course
Prerequisite has not been met.

 

Accounting

  
  •  

    ACC 111 - Intro to Accounting

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    The course presents the fundamental concepts, procedures, and applications of the accounting cycle and financial statements for service and merchandising businesses as a sole proprietorship. Additional topics include cash control and payroll.
    Competencies
    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.

  
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    ACC 124 - Accounting Professionalism

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Covers all aspects of accounting career goal-setting, developing prospective accounting employer lists, resume writing, job application forms, employment tests, personal appearance, interviewing and follow-up. Covers meeting presentation skills and report writing. Discusses the duties of an accounting professional to the community. Reviews office etiquette and common professional courtesy.
    (This course is Pass/Fail.)
    Competencies
    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


    Introduction to the basic concepts and procedures of financial accounting from a user perspective. The topics covered include: the accounting cycle, financial statements, inventory valuations, internal controls, receivables/payables, long-term assets, and corporations.
    Competencies
    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


    A continuation of Principles of Accounting I. Introduces accounting procedures related to corporations, manufacturing and branch operations. Course also includes an introduction to capital budgeting, analysis of financial statements and decision-making by managers.
    Prerequisite: Successful completion of ACC 131  with a grade of “C” or above
    Competencies
    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

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Covers payroll laws, state and federal withholding taxes, state and federal forms, salary deductions including cafeteria insurance plans and pension plans, and computerized payroll software packages.
    Competencies
    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

  
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    ACC 165 - Payroll Certification Review

    Credits: 2
    Lecture Hours: 2
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Covers fundamental payroll calculations and applications. Provides students with the basic knowledge and skills required to prepare for the Fundamental Payroll Certification (FPC) exam administered by the American Payroll Association. Recommended for payroll professionals.
    Competencies
    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

  
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    ACC 191 - Financial Analysis

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    An analytical study of accounting information and financial statements with project orientation approach. The course focuses on financial ratio analysis and trend analysis, providing written discussion within a Capstone project that analyzes a currently publicly traded corporation.
    Prerequisite: Successful completion of ACC 132  with a grade of “C” or above
    Competencies
     

    1. Evaluate the basic financial goals of a firm or business.
      1. Understand what accounting is and why it is important.
      2. Analyze basic financial statement ratios.
      3. Assess ratio, trend, and common-size analysis.
      4. Discuss the purpose of financial analysis.
    2. Assess the use of Balance Sheet in determining company net worth.
      1. Understand how the balance sheet is organized.
      2. Identify individual components of the balance sheet.
      3. Understand the similarities and differences between U.S. GAAP and IFRS among asset items.
      4. Explain how debt and equity affect financial risk.
      5. Interpret liquidity and solvency ratios.
      6. Examine trend and common-size balance sheets.
    3. Critique company’s profitability through Income Statement.
      1. Understand how the multi-step income statement is organized.
      2. Interpret trends in income statement revenues, expenses, subtotals, and totals.
      3. Understand the accrual basis for accounting, revenue recognition, and the matching principle.
      4. Interpret profitability ratios.
      5. Examine trend and common-size statements.
    4. Defend changes to Stockholders’ Equity.
      1. Explain how the Stockholders’ Equity is organized.
      2. Understand typical items that affect retained earnings.
      3. Summarize common and preferred stock.
      4. Evaluate solvency, profitability, and investment performance.
    5. Evaluate changes to cash as show on the Statement of Cash Flows.
      1. Understand how the Statement of Cash Flows is organized.
      2. Identify operating, investing, and financing activities.
      3. Understand direct and indirect methods for computing operating cash flows.
      4. Interpret cash flow ratios.
      5. Examine trend and common-size statements of cash flows.
    6. Inspect specific accounts.
      1. Understand the nature of cash and cash equivalents.
      2. Compare how companies report short-term and long-term investments.
      3. Understand the relationship and calculation between accounts receivable and the accounting for bad debts.
      4. Understand accounting for property, plant, and equipment and depreciation.
      5. Compare how companies account for current and noncurrent liabilities.
    7. Critique analysis of current corporation within a written or verbal Capstone Project. 
      1. Consult current Form 10-K filed with the SEC for business specific information.
      2. Review Discussion & Analysis section of Form 10-K, identifying current and future opportunities within social, political, economic, technological, and / or other areas.
      3. Evaluate the Balance Sheet assets, liabilities, and equity sections.
      4. Compare Balance Sheet information for business over time and information between enterprises.
      5. Prepare trend analysis and common-size balance sheet with and without using condensed income statement.
      6. Comment on trends in the growth of assets, liabilities, and stockholders’ equity, and overall financial risk.
      7. Review the condensed, trend, and common-size income statement.
      8. Comment on trends in the growth of revenues, expenses, and net income, as well as overall productivity.
      9. Prepare the trend analysis and common-size statement using the amounts from the condensed statement of cash flows.
      10. Summarize your analysis of the statement of cash flows. Comment on trends in the growth of operating, investing, and financing activities.
      11. Compute a variety of ratios for profitability, efficiency, liquidity, solvency and investment.
      12. Explain overall profitability, efficiency, liquidity, and solvency of the company.

     

  
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    ACC 193 - Accounting Procedures/Mgmt

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    A project approach to recordkeeping systems and office management. Includes topics in receivables, payables, banking records, planning and organizing, leadership and human relations and communications.
    Prerequisite: Successful completion of ACC 131  with a grade of “C” or above
    Competencies
    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

  
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    ACC 202 - Accounting Cycle

    Credits: 1
    Lecture Hours: 1
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: General
    Emphasizes application of accounting theory using computer-based program for financial accounting cycle. Preparation of transactions, adjusting entries, closing entries, and financial statements within a corporation.
    Prerequisite: ACC 131   with a C or better
    Competencies
    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

  
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    ACC 222 - Cost Accounting

    Credits: 4
    Lecture Hours: 4
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    An introduction to accounting concepts of product costing systems. Topics include classification of costs, process costing, job ordering costing, joint and by-product costs and standard cost systems with variable analysis.
    Prerequisite: Successful completion of ACC 132  with a grade of “C” or above
    Competencies
    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

  
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    ACC 252 - Gov’t & Nonprofit Accounting

    Credits: 4
    Lecture Hours: 4
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: General
    An introduction to the accounting and reporting principles, standards and procedures applicable to federal, state and local government. Also includes nonprofit institutions such as hospitals and universities.
    Prerequisite: ACC 131  with a grade of “C” or above
    Competencies
    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. Examine 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. Examine 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. Evaluate 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

  
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    ACC 261 - Income Tax Accounting

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    An introduction to personal income tax. Emphasizes computation of federal and state income taxes and preparation of tax forms.
    Prerequisite: Successful completion of ACC 111  or ACC 131  with a grade of “C” or above
    Competencies
    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

  
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    ACC 268 - Business Tax

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Business Tax focuses on federal income tax associated with the three principal business forms: corporations, both S and C partnerships and limited liability companies. The tax issues related to formation, redemption, liquidation, reorganization and tax consequences are covered.
    Prerequisite: Successful completion of ACC 131  with a grade of “C” or above
    Competencies
    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 281 - Auditing

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    An introduction to auditing concepts, internal control procedures, preparation of audit programs and working papers, application of methods and procedures for conducting an audit. The legal and ethical responsibilities of auditors. Preparation of audit reports.
    Prerequisite: Successful completion of ACC 231  with a grade of “C” or above
    Competencies
    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

  
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    ACC 311 - Computer Accounting

    Credits: 3
    Lecture Hours: 2
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Emphasizes application of computerized financial software used in business. Topics include setting up a company, receivables, payables, inventory control, payroll, time tracking and job estimating.
    Prerequisite: Successful completion of ACC 111  or ACC 131  with a grade of “C” or above
    Competencies
    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

  
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    ACC 314 - QuickBooks Accounting

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Emphasizes application of QuickBooks computerized financial software used in business. Topics include recording activities in payables, receivable, inventory, accounting cycle, payroll, banking, and jobs and time tracking. Additionally new company setups and a capstone project will be completed.
    Prerequisite: ACC 111   with a C or better or ACC 131  with a C or better.
    Competencies
    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

  
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    ACC 315 - Sage Computerized Accounting

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Emphasizes application of Sage computerized financial software used in business. Topics include setting up a company, receivables, payables, inventory control, payroll, banking, and job costing.
    Prerequisite: ACC 111   with a C or better, or ACC 131  with a C or better.
    Competencies
    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

  
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    ACC 353 - Excel for Entrepreneurs

    Credits: 4
    Lecture Hours: 4
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    This course introduces the student to the benefits, uses and design of financial and accounting spreadsheets. Provides the student with knowledge of Excel spreadsheet calculations and tools and allows them to practice layout and design techniques intended to provide clear, concise data for business analysis and decision-making. Course will emphasize designs unique to a small business environment. Students will also learn 10-key operations with an emphasis on speed and accuracy.
    Prerequisite OR Corequisite: ACC 111  or ACC 131  
    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. Generate 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. Formulate 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. Create a portfolio
      1. Develop Excel spreadsheet templates for use in the real world 
      2. Combine the spreadsheet templates into usable portfolio
    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.

    Competencies Revised Date: 2019
  
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    ACC 365 - Accounting Spreadsheets/Datab

    Credits: 4
    Lecture Hours: 4
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    This course is the blending of spreadsheet and database knowledge needed in accounting applications. Topics covered in this course are based on decision-making requirements needed to be successful in the accounting field. They include creating and analyzing spreadsheet and database applications.
    Prerequisite: ACC 353  or CSC 116  with a C or better. ACC 131  with a C or better.
    Prerequisite OR Corequisite: ACC 132  
    Competencies
    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, perform cost-volume-profit analysis.
      4. Track perpetual inventory quantities, calculate inventory valuations.
      5. Determine the value of short-term investments.
      6. Calculate and analyze financial ratios, perform vertical financial statement analysis.
      7. Develop master budgets including cash flow, sales and production, develop a three-month master budget
      8. Calculate process costs using FIFO inventory valuation methods.
      9. Generate a loan payment schedule.
      10. Develop a payroll register and manipulate the information using a pivot table.
      11. Design a flexible budget, calculate and analyze material and labor variances.
      12. Develop a capital budget.
    3. 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

    Competencies Revised Date: 2019
  
  •  

    ACC 850 - Tax Assistance Institute

    Credits: 3
    Lecture Hours: 2
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    An opportunity to participate in a volunteer income tax assistance program by applying classroom skills to actual experience. Includes training to provide free tax assistance and preparation of basic tax returns for older, handicapped and low-income taxpayers.
    (This course is Pass/Fail.)
    Prerequisite: Successful completion of ACC 261  or equivalent with a grade of “C” or above
    Competencies
    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

  
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    ACC 930 - Accounting Internship

    Credits: 2
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 8
    Course Type: Voc/Tech
    An opportunity to gain practical experience through on-the-job training in an approved business or governmental office. 
    (This course is Pass/Fail.)
    Prerequisite: Successful completion of 12 hours of ACC courses with a grade of “C” or above.
    Corequisite: ACC 946  
    Competencies
    1. Examine 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

  
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    ACC 946 - Accounting Career Seminar

    Credits: 1
    Lecture Hours: 1
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Designed to provide in-depth discussion of Accounting/Bookkeeping/Accounting Specialist work experiences.
    Prerequisite: Successful completion of 12 hours of ACC courses with a grade of “C” or above.
    Corequisite: ACC 930  
    Competencies
    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. Describe how a positive attitude is affecting work performance in a multicultural environment
    2. Examine 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. Analyze 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. Describe 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. Find 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 today’s workplace

    Competencies Revised Date: 2019

Administrative Assistant

  
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    ADM 105 - Intro to Keyboarding

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    The focus of this course is learning to type on the alphabetic and numeric keyboard using correct fingering and with the touch system.  Basic instruction also include the numeric keypad.  
    Competencies
    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

  
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    ADM 131 - Office Calculators

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Electronic calculator operations with emphasis on 10-key speed and accuracy using the touch system.  Includes topics in addition, subtraction, multiplication, and division; also includes the use of constants, chain discounts, sales commission, percent of increase/decrease, and net price calculations.  
    Competencies
    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.

  
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    ADM 147 - Customer Service Health Care

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


    This course is focused on learning how to provide support for customers visiting a clinic or office. The goal of this course is to learn how to provide customers with a positive experience during their visit, while being empathetic and understanding of their needs and concerns.

    Students will become aware of the impression they have on customers as they represent the organization as the first point of contact. Emphasis will be placed on customer-focused listening skills, as well as maintaining professionalism and self-discipline.
    Competencies

    1. Comprehend diversity issues in dealing with the customer
      1. Explain the importance of respecting each customer as a unique individual
      2. Review communication challenges and other barriers due to cultural diversity
      3. Discuss being sensitive to the varying degrees of customer familiarity with technology
      4. Interpret the legal and moral responsibilities in serving customers with disabilities and HIPAA privacy issues
    2. Develop a professional attitude needed for working in an office
      1. Explain how confidence affects customer service
      2. Determine the internal and external customer you support
      3. Demonstrate a positive attitude with tone of voice and body language; show enthusiasm when handling each individual’s requests
      4. Develop active, customer-focused listening skills
      5. Choose to be proactive and tactful in resolving customer issues
      6. Acquire the understanding that customers want to feel: understood,  welcome, important, and comfortable
      7. Demonstrate self-discipline in tense situations
      8. Develop open lines of communication with internal and external customers
    3. Evaluate methods to ease customer and coworker tension
      1. Assess appropriate nonverbal communication
      2. Avoid assumptions while understanding the situation
      3. Practice paraphrasing what has been said for clarity
      4. Compare and contrast  a variety of challenging personality types
      5. Demonstrate empathy and understanding
    4. Analyze the ever-changing role of technology in the area of Customer Service
      1. Break down the benefits and drawbacks of technology as part of the customer’s experience
      2. Apply responsible use of data acknowledging privacy, security, and sensitivity
      3. Utilize technology ethically and with proper protocol
      4. Demonstrate how to communicate effectively via email, internet, cell phones, and instant messaging/voice mail
      5. Display patience when training customers with the technology being used as a necessary part of their visit
    5. Analyze and evaluate situations found in medical office settings within a simulated office environment
      1. Demonstrate positive and effective interactions with both patients and staff
      2. Solve common patient problems effectively by observing, interpreting, and using knowledge and available data
      3. Demonstrate behaviors consistent with the medical profession such as awareness of legalities, patient rights, and HIPPA
      4. Demonstrate professional communication and listening skills
    6. Implement the patient-centered approach for customer service
      1. Acknowledge all those involved in patient-centered care
      2. Identify and respect diversity in health care, providing effective communication
      3. Advocate for prevention of disease, wellness, and maintaining a healthy lifestyle
      4. Discuss being sensitive and nonjudgmental in regard to clients’ health issues

    Competencies Revised Date: 2019

  
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    ADM 154 - Business Communication

    Credits: 3
    Lecture Hours: 2
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    This course develops skills and knowledge needed for effective planning and delivery of oral and written communication in business. Students will be required to be computer literate due to software programs being used to develop office correspondence such as emails, letters, reports, proposals, and presentations. The focus is being able to communicate clearly, concisely, and professionally to internal and external audiences. 
    Competencies
    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

  
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    ADM 157 - Business English

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    The Business English course focuses on having the students improve their English language skills.  Students learn to apply the principles of English grammar, punctuation, and style. Emphasizes correct grammar usage, spelling, vocabulary, and proofreading/editing skills.
    Competencies
    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

  
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    ADM 162 - Office Procedures

    Credits: 3
    Lecture Hours: 2
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Office Procedures provides an understanding of the concepts, terminology, methods, and responsibilities needed for employment in an office. Covers such topics as teleconference procedures, travel arrangements, scheduling and executing meetings, office document creation, mail and shipping services, professionalism, ethics, emotional intelligence, and customer relations.
    Competencies
    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. Outline 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. Distinguish the creation and distribution of incoming and outgoing correspondence
      1. Discuss the implications of effective office correspondence writing.
      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

    Competencies Revised Date: 2019
  
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    ADM 164 - Administrative Office Appl

    Credits: 3
    Lecture Hours: 2
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Students use integration software to complete specialized tasks. Workplace basic skills including interpersonal skills, communication, teamwork, creative thinking, problem-solving and prioritizing will be developed. Topics such as dynamic forms, data analysis, and Lean-type activities may be incorporated.
    Prerequisite: ADM 162  with a “C” or better and BCA 152  with a “C” or better
    Competencies
    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

  
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    ADM 188 - Project and Event Management

    Credits: 3
    Lecture Hours: 2
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Using a project-based approach, course is designed for business majors, entrepreneurs, administrative staff, or anyone dependent on office efficiency. Project/event management, professionalism, and decision-making skills will be developed. Use technology to coordinate essential activities including travel, event planning, video conferencing, scheduling, and document expediting. Students will incorporate skills and a mindset that will enhance the company’s productivity, mission, and team dynamics. Learn how to be successful in an office whether you are in charge of it or a part of it.  Students may not receive course credit for both ADM 188 and ADM 182.
    Competencies
    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

  
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    ADM 208 - Legal Terminology

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Provides training in spelling, defining and pronouncing terms common in the legal field.
    Competencies
    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

  
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    ADM 221 - Career Development Skills

    Credits: 2
    Lecture Hours: 2
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    The course covers aspects of professional career placement including various interview methods, job application materials, electronic career portfolios, digital footprint  and professional image, as well as negotiating the job offer.  Prepare a cover letter, resume, letter of acceptance, resignation letter, thank you letter, and answers for behavioral interview questions.
    Competencies
    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.

  
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    ADM 265 - Supervised Practical Exp.

    Credits: 2
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 8
    Course Type: Voc/Tech
    Practical experience through on-the-job training in an approved business setting. Tasks will be consistent with students’ career objectives, skills and knowledge.
    (This course is Pass/Fail.)
    Prerequisite: BCA 160   with a “C” or better orADM 154  with a “C” or better or BCA 212  with a “C” or better or ADM 221  with a C or better.
    Corequisite: ADM 937  
    Competencies
    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

  
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    ADM 269 - Workplace Professionalism

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Designed to make students aware of their personal strengths and identify areas for improvement. Concentrates on helping students develop marketable personal and professional skills. Presents strategies to assist students in maintaining employment and in demonstrating a professional image and work behavior. Includes personal styles, leadership, diversity. Students may not receive course credit for both ADM 269 and ADM 259.
    Competencies
    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

  
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    ADM 936 - Occupational Experience

    Credits: 3
    Lecture Hours: 1
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 8
    Course Type: Voc/Tech
    Opportunity for supervised work experience related to the major academic interests of students in an approved business setting. Students are guided by coordinated efforts of the employer/supervisor and the instructor. Skills and knowledge are applied by working a minimum of 120 hours.
    (This course is Pass/Fail.)
    Prerequisite: Minimum employable skills as determined by instructor and with instructor approval.
    Competencies
    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.

  
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    ADM 937 - Prof Office Careers Seminar

    Credits: 1
    Lecture Hours: 1
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    An examination of topics relevant to the administrative office internship experience, sharing workplace problems encountered and the solutions found to those problems.
    Prerequisite: ADM 162  , BCA 160  , ADM 157  , ADM 154  , BCA 152  , BCA 212  , and ADM 221  all with a “C” or better.
    Corequisite: ADM 947  
    Competencies
    1. Develop problem solving techniques to on-the-job situations
      1. Develop attitudes necessary for successful job performance
      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. Consider personality characteristics that may cause and help solve workplace problems
      1. Evaluate personal behavior
      2. Explain how behavior creates the image a person presents to others
      3. Describe how to be tactful in a variety of situations
      4. Develop desire for self-improvement
      5. Describe the importance of being a team player and relating to a supervisor and coworkers
      6. Discuss how to handle constructive criticism
    3. 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. Discuss how work experience carries from job to job
    4. Assess work environment strengths/weaknesses
      1. Identify areas and reasons for strong and weak job performances
      2. List steps to improve areas of weak job performance
      3. Use available resources to strengthen areas of weak job performance
      4. Provide final report on internship experience
    5. Discuss current topics related to the workplace
      1. Discuss quality of work-life balance.
      2. Describe effects of changing technology
      3. Identify professional organizations (associations) to assist with staying current in the field

    Competencies Revised Date: 2019
  
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    ADM 947 - Professional Internship Exper

    Credits: 2
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 8
    Course Type: Voc/Tech


    Practical experience through on-the-job training in an approved internship site.  Tasks will be consistent with students’ career objectives, skills, and knowledge. 

     
    Corequisite: ADM 937  
    Competencies
     

    1. Analyze duties completed through internship
      1. Utilize knowledge, skills, and attitudes required for administrative 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 awareness of strategies for good communication skills
      6. Discuss 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, and concern for accuracy techniques
    3. Examine objectives that measure directed activities and performance standards
      1. List goals related to internship
      2. List the activities to achieve each listed goal.
      3. Develop performance standards to determine when goals are achieved.
    4. Use college reports and evaluations
      1. Identify recipients of reports
      2. Complete required report forms by due dates
      3. 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 or 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

    Competencies Revised Date: 2019

  
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    BCA 144 - Introduction to OneNote

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Microsoft OneNote allows users to gather notes, drawings, audio, video, and screen clippings and share them with other OneNote users. Because OneNote stores information in the cloud, it’s easy to create notes and share them with other users. OneNote is a great way to organize notes either for a personal project or on a large business project where multiple people must collaborate and share information. Learn to use OneNote to develop notetaking skills and create, modify, and manage a working notebook with multiple sections and pages to make it easy to share notes, documents, and feedback. 
    Competencies
    1. Create and manage notebooks
      1. Navigate the OneNote environment
      2. Create sections, pages, and subpages
      3. Use Templates
      4. Manage page layout options
      5. Customize the OneNote interface
      6. Categorize, organize, and search notebook content
    2. Add and Format Notebook Content
      1. Apply formatting to notebook content
      2. Insert and use links
      3. Use Drawing tools
      4. Use Picture tools
      5. Insert videos, sound, shapes, and images
    3. Embed and Attach Files
      1. Embed Excel Spreadsheet
      2. Attach other file types
    4. Organize Notebooks
      1. Use Tags
      2. Search notebooks
      3. Add hyperlinks
      4. Import attachments, tables, files, pictures
      5. Use Web clipper to collect information from the Web
      6. Save emails to OneNote
    5. Finalize a Notebook
      1. Proof and print a notebook
      2. Password protect a notebook
    6. Manage Notebook Files
      1. Export content from OneNote notebooks
      2. Back up and restore Notebook content
      3. Share and email notebooks
    7. Send and share OneNote Content
      1. Send OneNote content in other formats
      2. Share OneNote using OneDrive

    Competencies Revised Date: 2019

Aging Services Management

  
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    ASM 150 - Communication with the Elderly

    Credits: 1
    Lecture Hours: 1
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    This course will introduce strategies and concepts to improve communication with the elderly population.
    Prerequisite: Instructor approval
    Competencies
    1. Discuss the process of aging and its effects on communication
      1. Identify causes for poor communication
      2. Review the aging process and the disease process as it relates to poor communication
    2. Outline strategies for effective communication with the elderly
      1. Identify the skills required to communicate effectively with the elderly
      2. Describe the barriers to effective communication with the elderly
      3. Examine issue of toxic talk and communication neglect
    3. Examine the family dynamics as it relates to aging family members
      1. Identify barriers to communicating with family
      2. Research methods to effectively communicate with family members
      3. Discuss generational differences in communicating

  
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    ASM 155 - Impact of Demographics

    Credits: 1
    Lecture Hours: 1
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    This course will address demographic changes in the elderly population and the impact on society.
    Prerequisite: Instructor approval
    Competencies
    1. Analyze the demographic changes
      1. Review the aging demographics from a global and national perspective
      2. Describe the aging demographic at the state level
    2. Assess the impact of an aging population
      1. Examine the ?sandwich generation
      2. Discuss ageism in today’s society
    3. Research resources and agencies that provide services for the elderly
      1. Describe the area agencies on aging and the programs they support
      2. Review the varies levels of care for nursing homes, assisted living, adult day care and home and community based services (hcbs).
      3. Examine the characteristics of agencies and facilities that provide quality care and a quality of life for the clients

  
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    ASM 160 - Aspects of Aging

    Credits: 1
    Lecture Hours: 1
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    This course will examine the physiological, biological and psychological changes as they relate to the aging process.
    Prerequisite: Instructor approval
    Competencies
    1. Analyze the biological and heal correlation of aging
      1. Discuss biological theories of aging
      2. Examine how aging compounds the disease process
      3. Review research in the areas of growth hormones, caloric restriction and antiaging compounds
    2. Research the physiological changes with aging
      1. Describe the changes in organ systems and body composition
      2. Define changes in sensory functions
    3. Research the psychological perspective on aging
      1. Describe psychological disorders as it relates to the elderly
      2. Discuss building relationships over the life cycle

  
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    ASM 165 - Healthy Aging

    Credits: 1
    Lecture Hours: 1
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    This course will examine the research of healthy aging and the results of improving the quality of life in advancing years.
    Prerequisite: Instructor approval
    Competencies
    1. Identify nutritional needs as an individual ages
      1. Describe the results of poor diets physically and mentally
    2. Examine the types of physical exercise recommended for the elderly
      1. Review how to improve balance and decrease falls in the elderly
      2. Discuss the outcomes from physical exercise routine
    3. Describe the environmental issues that impact healthy aging
      1. Discuss retirement as it relates to socialization
      2. Review recommended regular screenings and life style changes to improve the quality of life
      3. Examine the varies environmental changes to maintain independence

  
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    ASM 180 - Cultural Diversity

    Credits: 1
    Lecture Hours: 1
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    This course will explore cultural diversity as it relates to race, national origin, gender and culture in the aging population.
    Prerequisite: Instructor approval
    Competencies
    1. Research the cultural diversity demographics of the elderly population
      1. Identify the race, national origin and cultures of the minority population
      2. Review the social, demographic, economic and health status of ethnic minorities
    2. Identify methods to address the needs of the ethnic minority population
      1. Define methods to modify services
      2. Examine the barriers to the access of services for the ethnic minority
      3. Discuss the problems of language barriers in health care settings

  
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    ASM 200 - Depression, Death & Grieving

    Credits: 1
    Lecture Hours: 1
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    This course will cover depression, death, loss and the grieving process for both the family and the professional caregiver.
    Prerequisite: Instructor approval
    Competencies
    1. Research depression and suicide in the elderly
      1. Identify the key indicators of depression
      2. Discuss options for treating depression
    2. Analyze the impact of death in society
      1. Review societies changing attitude toward death
      2. Describe the stages of dying
    3. Examine what is palliative care
      1. Discuss who the providers are of palliative care
      2. Describe the possible ethical issues
      3. Identify the mission of hospice
      4. Describe the criteria for hospice care

  
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    ASM 238 - Financial Management in AS

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    Emphasis on financial practices in organizations that provide health services to seniors. Review cost and labor hour controls. Excel spreadsheets, evaluation of profit/loss and fiscal reports will be addressed. It is suggested that the student successfully complete ACC 111  or ACC 131  prior to this course.
    Competencies
    1. Identify industry contacts related to financial practices in senior care settings
      1. List the industry contracts relating to financial practices
      2. Describe the responsibilities as it relates to financial practices
    2. Distinguish between profit and non-profit health care facilities, organizations, and agencies
      1. Describe the organizational structure of a profit and a non-profit health care facility, organization and agency
      2. Identify health care facilities, organizations and agency that are profit and non-profit
    3. Examine charts of accounts for senior care organizations
      1. Review sample chart of accounts
      2. Analyze a chart of accounts of a health care facility, organization, or agency from a practicum/clinical site or approved site
    4. Compare the sample chart of accounts with a chart of accounts obtained from a health care facility
      1. Produce the percentages under each type of analysis
      2. Generate your conclusions of sample senior care organizations’ analyses
    5. Develop horizontal and vertical analyses of financial statements for a senior health care organization.
      1. Identify a senior health care facility or organization for an analysis of the financial statement
      2. Discuss the horizontal and vertical analyses of the financial statements
    6. Compare the decision-making that goes into each type of vertical and horizontal analysis in health care organizations
      1. Compute the ratios for sample senior care organizations
      2. Distinguish the information each ratio analysis provides in decision making
      3. Review the outcome meaning of all ratios
      4. Determine the direction a sample health care organization appears to be heading based on ratio outcomes
      5. Compare ratios of two health care entities and make a decision as to the better investment
    7. Provide an explanation of ratio analysis for financial statements
      1. Review the ratio analysis for financial statements of two different health care facilities or organizations
      2. Discuss the value of ration analysis
    8. Interpret the internal control for a health care facility
      1. Explain checks and balances for internal control
      2. List the reasons for internal control in senior care organizations
      3. List good internal control procedures for cash, staffing, inventory, and facility assets.
    9. Analyze labor hours to meet services needs for senior health care settings
      1. Examine the state and federal labor hour requirements
      2. Investigate labor hour standards at a health care site
      3. Examine the quality of care provided using labor hour standards at an approved senior health care setting
    10. Identify types of budgets used in long-term care facilities, health care facilities, or health senior health care organizations
      1. Research the types of budgets used in health care facilities and senior health care organizations
      2. Discuss the types and variations in budget used in health care facilities and senior health care organization
    11. Prepare a labor hour per patient day budget
      1. Outline the standards for programming needs
      2. Provide reasons for making budget adjustments during a given budget period
      3. Computer labor hour budget based on the required standards
    12. Develop an annual budget report for a health care facility, organization, or senior care agency
      1. Outline the factors to consider in preparing a budget
      2. Calculate staff needs
      3. Determine potential increases in costs of employees
      4. Compute total cost for an annual budget
      5. Determine the sources and amounts of revenue predicted for the year
      6. Predict the outcome based on the budget or loss profit
      7. Analyze the procedure used by an approved long-term care facility or health care facility
      8. Determine asset needs
    13. Examine the cash flow of a health care facility
      1. Investigate the bases for cash inflow and outflow
      2. Examine problems for cash flow statement preparation
      3. Investigate the purposes of good cash flow analyses
      4. Forecast cash flow
    14. Discuss issues of reimbursement
      1. Understand Medicaid and Medicare reimbursement systems
      2. Allocate distribution of cost by level of care
      3. Calculate the reimbursement amount per patient day
    15. Prepare and Excel spreadsheet
      1. Explore the benefit Excel spreadsheet
      2. Demonstrate usage of Excel chart
      3. Develop a budget model

  
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    ASM 239 - Info Systems in Healthcare

    Credits: 2
    Lecture Hours: 2
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    Emphasis will be placed on the analysis of healthcare information needs and the development of methods to meet these needs. Fundamental components of computers and computer systems will be examined, including specialized information management systems in health care.
    Competencies
    1. Explain computer literacy for health care professionals
      1. Review computer terminology
      2. Discuss classifications of computers and computer systems
    2. Describe the fundamental components of computers and computer systems
      1. Identify the elements of a computer system
      2. Define hardware and software
      3. Identify the major categories of systems software
      4. Identify the five major applications of computer systems
      5. Discuss considerations involved in purchasing decisions
      6. Review the importance of compatibility
    3. Determine the administrative applications in health care
      1. Identify the basic accounting procedures that are processed through computerized systems
      2. Discuss computerization in cost containment
      3. Define basic classification systems that facilitate insurance claims processing.
      4. Identify operations management procedures
      5. Discuss the difference between interfaced and integrated computer systems
    4. Describe the specialized information systems in health care
      1. Discuss computerized software in the function of pharmacy management
      2. Identify medical records management systems
      3. Discuss health assessment systems
      4. Review concepts of clinical monitoring
    5. Determine the impact of confidentiality and patient rights
      1. Describe types and methods of computer crime
      2. Discuss the impact of computer crime on the medical environment
      3. Identify methods of safeguarding organizations from computer crime
      4. Review the legal statutes that protect an individual’s privacy
      5. Discuss patient rights in the context of the right to privacy

  
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    ASM 240 - Practicum I: Social Services

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 5
    Work Experience: 0
    Course Type: Open
    Focus on social services in the long-term care facility. Emphasis on resident’s needs, services, rights and federal and state rules and regulations. This course meets 80 hours of the state required practicum in Social Services.
    Competencies
    1. Assess individual resident’s physical, intellectual, social, creative, spiritual, and emotional needs.
      1. Evaluate assessment and reassessment tools.
      2. Determine the importance of charting and residents? progress notes.
      3. Appraise a care plan conference.
      4. Assess resident council’s function and role.
      5. Determine the level of family involvement and support groups.
      6. Appraise the importance of resident confidentiality.
    2. Examine the social workers’ and other department staff job descriptions and responsibilities.
      1. Review each staff position, authority, and accountability.
      2. Appraise the social service department’s role in the process of preadmission, admission, transfer, and discharge.
      3. Analyze the role and needs of the resident’s family.
      4. Investigate direct services to residents and families.
      5. Investigate services to staff, community, and agencies.
    3. Examine the social workers’ and other department staff job descriptions and responsibilities.
      1. Explain all rules and regulations in appropriate manuals and documents relating to the social services department.
      2. Relate rules and regulations to resident’s rights.
      3. Evaluate quality assurance and continuous quality improvement processes.

  
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    ASM 241 - Practicum II: Dietary

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 5
    Work Experience: 0
    Course Type: Open
    Focus on the dietary department in the long-term care facility. Federal and state rules and regulations as well as food ordering, inventory processes, food preparation, serving, budget,staff patterns are explored. This course meets the 80 hour practicum state of Iowa Nursing Home Administrator requirement in human resources.
    Competencies
    1. Assess food service as an important component of quality care, satisfying physiological, as well as, emotional and social needs.
      1. Evaluate how the dining environment helps meet the physiological, psychological and social needs of the residents.
      2. Appraise the appropriateness of the meal planning and serving systems.
      3. Evaluate the meal serving process and atmosphere.
      4. List assistive devices appropriate for residents with disabilities.
    2. Assess policies and procedures regarding environmental safety, sanitation, and food handling techniques.
      1. Assess food handling methods.
      2. Determine the importance of food sanitation practices.
      3. Appraise dish washing process to procedure (water temperature, rinsing).
      4. Specify the dietician?s role in resident assessment process.
      5. Identify the dietician?s role in the menu planning process.
      6. Evaluate food storage procedures.
      7. Evaluate the sanitary implications of appropriate food disposal.
      8. Examine kitchen equipment and maintenance procedures.
    3. Identify the role of a registered dietician and the consultation services he/she provides.
      1. Specify the dietician’s role in resident assessment process.
      2. Identify the dietician’s role in the menu planning process.
      3. Recognize the importance of the dietician charting progress notes.
      4. Identify the role of the dietician in planning supplementary feeding.

  
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    ASM 242 - Practicum III: Legal Aspects and Government Organizations

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 5
    Work Experience: 0
    Course Type: Open
    This course will have an emphasis on the legal aspects and government organizations affecting long-term care facilities. This course satisfies 80 legal aspect and government organizations clock hours required by The Iowa Board of Nursing Home Administrators.
    Competencies
    1. Assess the changing concepts, trends, and operational practices relating to legal aspects and government organizations.
      1. List situations requiring outside resources.
      2. Identify legal resources available.
      3. Reorganize situations when special knowledge and expertise will be necessary.
    2. Interpret administrative responsibilities, duties, and obligations necessary to meet state, federal, and/or local standards.
      1. Explain the importance of the administrator’s role in meeting regulations related to resident’s rights.
      2. Provide an explanation of the administrator’s legal responsibility in human resource management.
      3. Demonstrate an understanding of licensure and certification requirements for long-term care facilities.
      4. Demonstrate an understanding of legal terminology, acronyms, and abbreviations related to long-term care.
      5. Analyze positive interaction and good working relationships with other agencies and departments of government that impact administrators and long-term care facilities.
    3. Critique an understanding of specific policies and procedures necessary to minimize potential liabilities.
      1. Evaluate the administrator’s legal responsibilities to government organizations which advocate quality of life and quality of care for long-term care residents.
      2. Interpret an understanding of federal/state survey process related to long-term care facilities.

  
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    ASM 243 - Practicum IV: Nursing

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 5
    Work Experience: 0
    Course Type: Open
    Nursing services in the long-term care facility. The relationship of nursing services to administration. This course satisfies 80 nursing clock hours required by The Iowa Board of Nursing Home Administrators.
    Competencies
    1. Evaluate the essential components of a nursing department.
      1. Decide physical care and comfort.
      2. Prioritize environmental and safety needs.
      3. Decide if resident’s psychological needs are being met.
      4. Evaluate the need for intellectual stimulation.
      5. Defend maintenance and rehabilitative measures.
      6. Formulate therapeutic measures for prevention of institutional acquired illness.
      7. Evaluate assessment and reassessment tools.
      8. Determine the different components of a resident’s chart.
      9. Assess the resident’s care plan process.
      10. Appraise a care plan conference.
    2. Examine the nursing department staff job descriptions and responsibilities.
      1. Review staff position, authority, and accountability.
      2. Appraise he department’s role in the processes of preadmission, admission, transfer, and discharge.
      3. Analyze the role and needs of the resident’s family.
      4. Investigate the nursing department’s organizational chart for staffing patterns.
      5. Describe the position educational requirements, ongoing continuing education, and in-service education for this department.
      6. Review the department’s policies and procedures.
    3. Evaluate the administrator’s relationship, responsibilities, rules and regulations pertaining to the nursing department.
      1. Determine how the department is empowered by the administrator.
      2. Appraise the administrator’s supportive relationship to the department.
      3. Interpret state and federal rules and regulations pertaining to the nursing department.
      4. Relate rules and regulations to resident’s rights.

  
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    ASM 244 - Practicum V: Environmental Services

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 5
    Work Experience: 0
    Course Type: Open
    Emphasis on administrator’s responsibilities in housekeeping, laundry, and maintenance departments. This course satisfies 80 environmental services clock hours required by The Iowa Board of Nursing Home Administrators.
    Competencies
    1. Assess the relationship between the department and the resident’s care, health, and well-being.
      1. Appraise the importance of work/cleaning schedules for the housekeeping, laundry, and maintenance department.
      2. Investigate necessary equipment and furniture repair processes.
      3. Assess the cleaning schedule of residents’ rooms.
      4. Evaluate the cleaning schedules related to non-resident areas.
    2. Rate the importance of a clean, orderly, well-maintained, and pleasant appearing facility.
      1. Propose the importance of proper supplies and storage for maintenance, housekeeping, and laundry.
      2. Establish what is involved to maintain odor control.
      3. Establish appropriate building and grounds maintenance programs (summer and winter).
      4. Appraise the importance of an infection control program.
      5. Relate the importance of well-maintained heating, cooling and plumbing systems of residents.
      6. Appraise the sprinkler maintenance systems.
      7. Evaluate disaster preparedness programs and procedures.
      8. Evaluate emergency lighting requirement procedures.
      9. Assess the preventive maintenance program.
      10. Evaluate how the department is empowered by the administration.
      11. Appraise the administrator’s supportive relationships within the department.
    3. Evaluate the supervisor’s and administrator’s responsibilities and job descriptions.
      1. Review each staff person’s position, authority, and responsibility.
      2. Investigate the supervisor’s cost control process and cost effectiveness measures.
      3. Assess job descriptions and work schedules.
      4. Assess the importance of equipment manuals and guides.
      5. Explain all rules and regulations in appropriate manuals and documents relating to environmental services.
      6. Comment on the national electrical code.
      7. Explain the quality assurance and continuous quality improvement process.

  
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    ASM 245 - Practicum VI: Activities/Community Resources

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 5
    Work Experience: 0
    Course Type: Open
    Activity and volunteer programs in long-term care facility. Use of community resources will be explored. This course satisfies 80 activities/community resources clock hours required by The Iowa Board of Nursing Home Administrators.
    Competencies
    1. Assess individual resident’s physical, intellectual, social, creative, spiritual and emotional needs.
      1. Evaluate assessment and reassessment tools.
      2. Propose the importance of a social history.
      3. Assess the process of charting a resident’s progress.
      4. Assess the purpose and process of attendance records.
      5. Appraise a care plan conference.
      6. List the types of activities and their appropriateness.
      7. Determine the opportunities for family involvement.
      8. Indicate how the physical, psychological, and social needs are being met in the facility therapeutic milieu.
      9. Indicate the physical environment and structure conductive to meeting resident’s needs.
    2. Examine the activity coordinator’s and other department staff job descriptions and responsibilities in the daily operation of the activity department.
      1. Review each staff position, authority, and accountability.
      2. Investigate the department’s budget and fund raising activities.
      3. Characterize the development of activity programming policies and procedures within the limits of existing facilities, corporate resources and the rules and regulations.
      4. Incorporate supervisory techniques and strategies essential to an effective activity department.
      5. State reasons for interdepartmental communication.
      6. Describe the entry-level education requirements, ongoing continuing education, and in-service education for this department.
      7. Evaluate the monthly activity calendar process.
      8. Determine the importance of record keeping and documentary procedures.
      9. Distinguish among re-motivation, reminiscence and validation therapy techniques.
      10. Indicate the reasons for effective communication between department staff and residents.
      11. Assess available and appropriate community resources for long-term care residents.
      12. Evaluate the administrator’s relationship and responsibilities to the activity department.
    3. Interpret state and federal regulations pertaining to the activity department.
      1. Explain all rules and regulations in appropriate manuals and documents relating to the activity department.
      2. Clarify how rules and regulations are involved in program evaluations.

  
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    ASM 246 - Practicum VII: Business Administration

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 5
    Work Experience: 1
    Course Type: Open
    Emphasis on business practices in long-term care facility. This course satisfies 80 business administration clock hours required by The Iowa Board of Nursing Home Administrators.
    Competencies
    1. Appraise essential elements of fiscal leadership of the long-term care organization.
      1. Evaluate the use of “costs” in managerial decisions.
      2. Assess the impact of Medicaid and Medicare on the long-term care organization.
      3. Identify the steps in the budgeting process.
      4. Determine common problems administrators encountered in budgeting.
      5. Define Cash flow and forecasting.
      6. Analyze fiscal resource allocations.
      7. Study ways to provide quality services at a reasonable cost.
      8. Investigate Accrual vs. Cash flow accounting and how that affects monthly financials.
      9. Explain financial monitoring.
      10. Define financial evaluations.
      11. Analyze corrective financial action.
    2. Assess management information systems which assist facilities in complying with local, state, and federal reporting requirements.
      1. Determine which local and federal required systems are involved.
      2. Investigate what and how technologies are used in health care facilities.
      3. State methods of compliance.
      4. Describe the importance of effective operational and time-allotment controls.
      5. Evaluate administrator’s responsibilities to effectively control money, operations, and information.

  
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    ASM 247 - Practicum VIII: Administrative Organization

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 5
    Work Experience: 0
    Course Type: Open
    This course will emphasize on concepts and practices involved in the administration of a long-term care facility. This course satisfies 80 administrative organization clock hours required by The Iowa Board of Nursing Home Administrators.
    Competencies
    1. Interpret the essential functions of the organization and the administration.
      1. Specify the philosophy and objectives of the organization.
      2. Support processes to assess organizational needs.
      3. Develop strategic planning process.
      4. Compare and contrast the similarities and differences between administration level functioning and department head supervisory level.
      5. Explain the long-term care facility’s governing body responsibilities and functions.
      6. Interpret specific governing bodies? roles and limitations.
      7. Explain governing bodies’ involvement in the organizational goal setting and outcomes.
      8. Coordinate the day-to-day management of a long-term care facility, meeting both short and long-range goals.
      9. Review one’s own role as part of the management teams, planning and affecting change in yourself, your team members, and your organization.
      10. Evaluate the administrator’s role in the organizational management activities, organizational structure, and the processes that occur within the area of the administrative organization.
    2. Examine policies and procedures as they apply to governing bodies, federal and state laws, and regulatory codes.
      1. Analyze all rules and regulations in appropriate manuals and documents.
      2. Contrast the importance of effective communication, between departments.
      3. Observe the process of developing policy and procedure.
      4. Review all appropriate job descriptions.
      5. Compare job descriptions with employee tasks.
    3. Defend a marketing program to advertise and sell the services of the facility.
      1. Interpret internal and external communication channels.
      2. Critique the components of an effective marketing program.
      3. Assess programs for their ability to inform and educate the public.

  
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    ASM 248 - Practicum IX: Human Resource Management

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 5
    Work Experience: 0
    Course Type: Open
    This course emphasizes on theories and practices in human resource management in the long-term care facility. This course meets 80 human resource management clock hours required by The Iowa Board of Nursing Home Administrators.
    Competencies
    1. Evaluate human resource management function.
      1. Recognize the employee recruiting process and retention.
      2. Recognize the steps in a good hiring process.
      3. Analyze employee training programs.
      4. Examine motivation and retention strategies.
      5. Rate employee evaluation procedures.
      6. Determine employee salary and wage scales.
      7. Characterize dealing with staffing agencies.
      8. Classify all personnel policies and procedures.
      9. Assess labor laws pertaining to human resource management, including HIPAA, discharge laws, OSHA, ergonomics, and child labor laws.
    2. Assess the relationship between human resource department, line management, and administration.
      1. Distinguish between mission statement and organizational philosophy.
      2. Contrast the importance of effective communication, between departments.
      3. Specify clear lines of authority and responsibilities within the organizational chart.
      4. Review all appropriate job descriptions.
      5. Compare job descriptions with employee tasks.
    3. Predict forecasting future employment needs.
      1. Reinforce the importance of demographics.
      2. Evaluate future health care trends.
      3. Justify the trends for employee participation in managerial decision making and impact related to strategic planning.
      4. Integrate using data from local, state, and federal sources.
      5. Pros and cons of single task workers, cross training of employees.
      6. Appraise the effects of turnover.
      7. Assess methods to improve employee performances.

  
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    ASM 256 - Agency Experience

    Credits: 2
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 8
    Course Type: Open
    During this practical experience, the student will investigate a senior services agency. The student will identify the purpose of the business, client needs, funding and techniques to evaluate the service delivery system. In addition, the student will pay special attention to the role and responsibilities of the administrator or manager in the operation of the agency.
    Competencies
    1. Describe the purpose and organization of the agency
      1. Research the history of the agency
      2. Review the mission, vision and goals of the agency
    2. Identify the target client population
      1. Assess societal trends that impact the target population and the ability of the business to meet the clients’ needs
      2. Evaluate the types of services clients require
    3. Review the personnel required to deliver services
      1. Recognize the education and training required to fulfill the various duties
      2. Review the job descriptions of various positions
      3. Identify employee recruitment, retention, and turnover issues
      4. Compare the job tasks of the administrator, manager, and other staff positions
    4. Assess marketing strategies and how the agency attracts clients
      1. Identify the targeted market for the agency
      2. Review the marketing options that will reach the targeted population
    5. Review policies and procedures regarding client admission, discharge, and/or service delivery
      1. Discuss the admission and discharge policies
      2. Examine the services provided in this setting
    6. Experience client admission and discharge procedures
      1. Review admission and discharge criteria
      2. Complete a client’s admission and/or discharge
    7. Determine funding sources and how clients access these sources
      1. Research options for funding sources for clients
      2. Identify criteria required by clients to access funding sources
    8. List terminology and abbreviations commonly used in this setting
      1. Identify the medical terminology and abbreviations used in this setting
      2. Review the terminology used by the professionals in this setting
    9. Recognize the flow of authority and decision-making processes
      1. Review the organization chart of the agency
      2. Discuss the chain of command with the director or administration
    10. Determine the governance and regulation of the services provided
      1. List the state and federal regulatory agencies for the agency
      2. Examine the survey process if appropriate for the agency
    11. Identify the internal and external techniques used to evaluate the services
      1. List the internal systems that assure quality
      2. List the external agencies and systems that measure outcomes

  
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    ASM 261 - Regulation of NF/SNF

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    Emphasis is on the changing dynamics of long-term care and the regulatory system. Special attention will focus on the federal and state regulations that govern the long-term healthcare services. This will include the agencies that originate, implement and monitor the regulations.
    Competencies
    1. Delineate the history of the long-term care regulatory system.
      1. List in chronological order.
      2. Outline the obstacles of regulations.
      3. Describe health care reform.
    2. Describe the impact of regulation changes on the long-term health care services.
      1. Describe the transition period.
      2. Outline the regulatroy compliance process.
      3. Explain the financial effect.
    3. Examine the long-term care changing regulatory system specific to the agencies, administrator, and residents.
      1. Analyze rules and regulations and their importance.
      2. Examine governing agencies and their role.
      3. Investigate the administrator’s perspective.
      4. Analyze changes in resident needs and advocacy.
    4. Demonstrate an understanding of all rules and regulations specific to long-term care.
      1. Identify applicable codes, administrative rules specific to nursing facilities.
      2. Identify applicable codes and administrative rules specific to nursing home administrators.
      3. Identify applicable rule sections specific to residents.
    5. Interpret the application and survey process for licensure and certification requirements.
      1. Review and identify the requirements on the application for licensure.
      2. Complete the application process for licensure.
    6. Explain the importance of good working relationships with state regulatory agencies.
      1. List the state regulatory agencies that will be involved with long-term care facilities.
      2. Review the responsibilities of each regulatory agency as it relates to the rules and regulation in a long term care facility.
    7. Demonstrate an understanding of terminology, acronyms, and abbreviations related to long-term care.
      1. List the terminology, acronyms and abbreviations used in long-term care facilities.
      2. Define each of the terminology, acronyms and abbreviations.
    8. Conduct a mock survey.
      1. List the forms used during survey.
      2. Describe the role administrator’s have in the survey process.
      3. Differentiate between deficiencies and citations.
      4. Write a plan of correction.

  
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    ASM 263 - Practicum I: Quality of Life

    Credits: 2
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 8
    Course Type: Open
    During this practical experience, the student will investigate the policies, procedures and techniques used to meet the psychosocial and physical needs of clients in nursing facilities. Special emphasis will be placed on the role and responsibilities of the administrator in assuring client psychosocial and physical needs are met to maximize quality of life and quality of care.
    Competencies
    1. Review the resident care policies and procedures.
      1. Interpret state and federal regulations pertaining to the psychosocial and physical needs of the client.
      2. Identify ways the departments correlate services to meet quality of life and quality of care for the clients.
      3. Become familiar with the life safety code.
    2. Assess services to include planning, implementing and evaluating for the maximum quality of life and quality of care for the resident.
      1. Experience the daily routines of nursing, dietary, social services and activities.
      2. Define commonly used terminology and abbreviations.
      3. Identify the appropriate sections in the MDS that each department has to complete.
      4. Examine the psychological and social needs of the residents.
    3. Examine the admission process.
      1. Examine the planning process.
      2. Describe the implementation and evaluation process.
      3. Identify tools to communicate with the resident to ensure realistic expectations.
    4. Review the food service program and dining experience.
      1. Addess the planning, implementing and evaluation process to meet nutritional needs and preferences of residents.
      2. Evaluate how the dining milieu meets the physiological, psychological and social needs of the residents.
      3. Assess the mean serving process and atmosphere.
      4. Explain supplementary feeding and feeding devices.
      5. Review sanitation practices to include food handling, dishwashing procedures and garbage disposal.
      6. Observe food ordering/purchasing and food storage.
      7. List food temperatures and temperature ranges.
      8. Describe the quality of life and quality of care as it relates to the food service program.
    5. Evaluate the medical services for the residents.
      1. Review the role of the medical director.
      2. Assess the pharmaceutical services.
      3. Evaluate the services as it relates to the support of medical care for residents.
    6. Review the therapeutic recreation/activity programs.
      1. Describe the planning and implementation of recreation/activity programs.
      2. Evaluate the rehabilitation program to ensure resident optimal level of function and independence.
    7. Identify the health information management program for residents.
      1. Describe the documentation process and requirements.
    8. Identify quality indicators to ensure quality of life and quality of health.
      1. Review resident rights.
      2. Examine the stakeholders’ that contribute to the quality of life and quality of care for residents.
      3. Review federal and state standards and regulation for resident care services.
    9. Evaluate the administrator’s relationship and responsibilities for nursing, dietary, social services and activities.
      1. Assess the administrator’s involvement with the departments.
      2. Identify evaluation tools utilized by the administrator.

  
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    ASM 264 - Pract II: Human Resource

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 4
    Course Type: Open
    During this practical experience, the student will investigate the policies, procedures and techniques used to meet the administrative and business needs of the nursing care facility. Emphasis will be placed on the area of human resource management.
    Competencies
    1. Define effective communication among management and staff.
    2. Review staff recruitment and retention policies.
      1. Examine staff development programs Define commonly used terminology and abbreviations.
      2. Assess staff satisfaction surveys and staff recognition opportunties.
      3. Define staff continuing eduction requirements.
      4. Examine diversity policies.
      5. Assess compensation and benefit programs.
      6. Address employee health and safety policies and procedures.
    3. Examine human resource management policies and procedures as the related to federal and state regulations.
      1. Assess federal laws and unemployment practices.
      2. Review policies for criminal background checks and staffing needs and requirements.
      3. Evaluate staff licensure requirements and education/in-service requirements.
      4. Explain mandatory reporting requirements.
      5. Define all of the following: Medical Leave Act, Occupational health & Safety Act, Americans with Disabilities Act, Equal employment opportunity Commission, immigration law, Health Information Portability and Accountability Act.

  
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    ASM 265 - Pract III: Finance

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 4
    Course Type: Open
    During this practical experience, the student will analyze and interpret budgets and financial statements. Special emphasis will be placed on the role and responsibilities of the administrator in identifying trends in the financial performance of the facility.
    Competencies
    1. Review the operating and captial budget.
      1. Assess the fiscal resource allocations.
      2. Describe the essential elements of fiscal leadership of the organization.
      3. Assess the impact of Medicaid and Medicare.
      4. Describe the review collection system.
      5. Define audit and reporting systems.
    2. Interpret the contractual agreements.
      1. Review policies with organized labor if applicable.
      2. Describe agreements with vendors and consult services.
      3. Describe insurance coverage and risk management policies.
    3. Review the budget for each department.
      1. Relate how each department receives and spends money.
      2. Identify who is responsible for the budget and the training those individuals were appropriate.
    4. Define the administrator’s relationship and responsibilities to effectively control money, operations, and information.
      1. Describe essential elements of fiscal leadership of the organization.
      2. Review financial worksheets.
      3. Assess budgets and monetary controls.
      4. Define financial practices to comply with state and federal regulations.

  
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    ASM 266 - Pract IV: Environment

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 4
    Course Type: Open
    During this practical experience, the student will investigate the physical plant needs and the environmental impact on residents. Special emphasis will be placed on the role and responsibilities of the administrator as they relate to quality assurance data and safety outcomes.
    Competencies
    1. Define the facility’s policies in order to comply with federal and state regulations.
      1. Review regulations for ADA, OSHA, CMS, Life Safety Code.
      2. Identify sprinkler system maintenance.
      3. State emergency lighting requirements.
      4. Analyze fire alarm systems.
      5. Determine hazardous chemical training.
      6. Observe heating, plumbing and cooling systems.
    2. Review environmental policies and procudures.
      1. Examine systems for maintenance of buildings and grounds.
      2. Explain the preventative maintenance pgoram.
      3. Locate the equipment manuals and guides.
      4. Evaluate emergency preparedness programs.
    3. Assess odor control and infection control.
      1. Identify cleaning products and effectiveness.
      2. Review the infection control policies and procedures.
      3. Cite trash and waste disposal rules and regulations.
    4. Analyze storage requirements.
      1. Review the rules and regulations on storage.
      2. Determine if the facility meets these regulations.
      3. Assess the meal serving process and atmosphere.
    5. Recognize the importance of a clean, orderly and pleasant appearing facility.
      1. Assess the facilities appearance.
      2. Identify areas that need improvement.
      3. Review cleaning schedule.
      4. Assess floor and furniture care.

  
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    ASM 267 - Pract V: Leadership & Mgmt

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 4
    Course Type: Open
    During this practical experience, students will investigate policies, procedures and techniques used to meet the administrative and business needs of nursing care facilities. Emphasis will be placed on the administrative and leadership styles used to achieve roles and responsibilities to provide quality of life and quality of care for the clients.
    Competencies
    1. Identify the strategic planning process.
      1. Describe the professional development activities.
      2. Asess the leadership skills of the management team and key staff.
      3. Review the mission, vision and value statements.
      4. Discuss future trends and concepts.
      5. Review the need to forecast future employment needs.
      6. Describe the management information systems and how they relate to state and federal reporting requirements.
    2. Review the policies and procedures with regard to the directives of governance by owners, board of directors and or corporate entities.
      1. Evaluate the facility’s role in the survey process.
      2. Identify the policies and procedures for compliance with federal and state regulations.
      3. Recognize the responsibility of CMS.
      4. Assess the role of long-term surveyors and the survey process.
      5. Review the facility survey.
    3. Describe the marketing and pubvlic relationship strategies.
      1. Assess relationships between the faciltiy and other community resources.
      2. Identify professional organizations and association that provide professional updates.
      3. Identify the similarities and difference between for profit and non-for-profit facilities.
    4. Observe and list job tasks of the administrator.
      1. Review the administrator’s job description.
      2. Describe the overall responsibilities of the administrator.
      3. Describe the similarities and difference between adminstration-level functioning and department head supervisory leve.

  
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    ASM 274 - Law & Ethics in Healthcare

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    An introduction to law and its relationship to senior healthcare services. The course is designed to provide a basic background in law and ethics by defining the law, the court structure and its procedures, and exploring various legal and ethical issues relating to long-term healthcare services.
    Competencies
    1. Examine the components of the legal system related to health care
      1. Examine the components of law: administrative, statutory and common law
      2. Explain the court system and process of litigation
      3. Distinguish between criminal and civil law
    2. Demonstrate an understanding of liability
      1. Interpret torts, including negligence and liability
      2. Explain the opportunities to reduce liabilities
    3. Examine the necessary components of contracts
      1. Understand the process of contracting for incompetent clients
      2. Know the procedure for resolving breach of contract, (i.e., for nonpayment for services).
    4. Appraise surrogate decision-making responsibilities
      1. Understand the legal process of determining legal incompetency
      2. Describe advance directives: living wills and durable power of attorney for health care decisions
      3. Explain power of attorney, guardianships, conservatorships, trusts, medical assistance income trusts and wills
    5. Understand the government process of controlling fraud in the health care industry
      1. Identify areas most subject to fraud in Medicare, Medicaid and insurance reimbursement
      2. Identify agencies regulating fraud
      3. Identify fraud reporting systems and methods for protecting against fraud claims
    6. Understand the role of agencies that supervise the long term care industry
      1. Understand the process of oversight and inspection
      2. Understand the process of administrative findings, hearings and appeals
    7. Analyze legal and ethical individual rights
      1. Research the individual rights of clients in the agency setting and the facility setting
      2. Discus ethical issues as it relates to the client, families, agency and facility
    8. Review the legal and ethical obligations of record keeping
      1. Research the requirements for the types of record keeping required in agency setting and the facility setting
      2. Examine the varies methods of maintaining records from a legal and ethical perspective
    9. Identify ethical concerns in health care
      1. Identify ethical concerns related to death and dying and cultural/religious values
      2. Identify ethical concerns related to decisions in medical treatment
    10. Understand the issues involved in employment
      1. Identify issues related to unemployment compensation
      2. Identify issues related to government regulation of employment including compensation and hours of work
      3. Understand the contents and the importance of employee records keeping

  
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    ASM 278 - Management in Senior Care

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    Service Relates fundamental management principles in the senior care setting. Focuses on management processes and organizational behavior in senior care organizations, healthcare facilities and other senior health services agencies.
    Competencies
    1. Define senior care settings
      1. Recognize characteristics of different types of senior care settings
      2. Identify characteristics of staffing needs and business transactions central to operation
    2. Identify management characteristics of different types of senior care services and senior care settings
      1. Discuss management’s role in senior care services
      2. Examine the frame work created by management’s roles
    3. Assess organizational philosophies and behaviors as they relate to senior care services.
      1. Appraise the ramifications of work groups and morale in the senior care facility or agency
      2. Evaluate perceptions, values, and attitudes in relationship to motivation
      3. Assess the impact of formal and informal communication
    4. Analyze the framework for leadership within the unique setting of senior care services
      1. Examine the core concepts of leadership in a senior care facility or agency
      2. Investigate the effectiveness and success of leadership
    5. Explain fundamental theories and methodologies of management in senior care settings and senior care organizations
      1. Examine historical perspectives of management in senior care
      2. Identify significant theories in developing management concepts for health care
      3. Recognize the conceptual framework created by this management knowledge
    6. Analyze the essential management functions of an administrator or supervisor in senior care settings
      1. Identify the management functions of a health care administrator
      2. Interpret the meaning of the five managerial functions (planning, organizing, staffing, directing, and controlling) as they relate to senior care services and senior care settings
      3. Explain the interrelationship of the management function and their application
      4. Examine how these functions, when exercised properly, help achieve the goals of the organization
    7. Discuss the concept of authority and its meaning in its relationship to the health care organization
      1. Identify formal, organizational, and positional aspects of authority
      2. Describe how appropriate use of authority brings reality to the management position in senior care settings
    8. Analyze administrative situations in senior health care organizations which determine the use of delegating skills
      1. Examine the process and importance of delegation of authority
      2. Investigate the effects and benefits of delegation
    9. Explain the importance of motivating and developing suitable subordinates in the senior care organization
      1. Describe methods to motivate staff
      2. Discuss staff development options
    10. Associate conceptual skills with decision making, risk management, and problem solving
      1. Identify potential issues and problems associated with managing staff in a senior care setting
      2. Discuss the process for decision making, problem solving and the need for risk management
    11. Analyze supervisory techniques of the senior health care manager
      1. Examine the health care supervisor’s role in designing the “ideal” departmental structure
      2. Clarify the importance of assigning specific tasks and duties to a delegating authority to accomplish specific tasks and duties
      3. Examine effective communication skills in supervisory functions
    12. Investigate the importance of supervisory skills to maintain and improve senior care services
      1. Identify the different styles of supervision
      2. Research personality types as it relates to supervision
    13. Review marketing concepts and strategies specific to senior health care organizations
      1. Define internal and external marketing
      2. Recognize the importance of positive public/consumer relations in senior care marketing
      3. Integrate marketing concepts into senior care services
    14. Define quality assurance and improvement in senior care services, its methods, and basic components
      1. Identify the current practices of assuring quality in senior care settings
      2. Describe the importance of quality in senior care customer satisfaction
      3. Discuss CQI as a business strategy for attracting clients to senior care services
    15. Demonstrate an understanding of the characteristics of an empowered work setting
      1. Describe the role and functions of teams
      2. Discuss the importance of total employee involvement with a TQM program
    16. Identify the managerial changes and challenges in providing quality senior care services in a highly regulated setting where clients, their families, advocacy groups, and state/federal governments have incredible impact on the way services are delivered
      1. List the regulatory that oversee senior care services
      2. Discuss the role of regulatory agencies and advocate groups

  
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    ASM 279 - HealthCare Human Resources

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    Study of policies, procedures and the processes in human resource planning. This would include securing, developing and maintaining human resources, labor laws, and employee/management rights in healthcare services settings.
    Competencies
    1. Assess the basic elements of a human resource management program for the health care industry
      1. Evaluate the screening, selecting and hiring processes
      2. Identify evaluation, appraisal, discipline, and discharge techniques
    2. Examine personnel policies and procedures in the health care setting
      1. Identify the scope of policies needed in health care.
      2. Define standard operating procedures in the health care setting
    3. Analyze job descriptions in the health care industry
      1. Identify the requirements of a job description in a health care setting
      2. Discuss the relationship of job requirements, job descriptions, and job specifications in health care facilities and organizations
    4. Discuss human resources information systems utilization in health service organizations
      1. Evaluate the importance of accurate personnel records
      2. Describe the necessity for documentation
    5. Review human resource terms, acronyms, and definitions as they relate to health care organizations
      1. List and understand the terms, acronyms and definitions used in human resources
      2. Research the history of the terms, acronyms and definitions used in human resources
    6. List labor laws and regulations as they relate to health services organizations
      1. Identify laws specific to employees/family
      2. Identify law specific to employer
    7. Recognize the scope of labor management relations in health services organizations
      1. Identify unfair labor practices in health care settings
      2. Define the fair labor act
      3. Identify collective bargaining practices for health care providers
    8. Describe employee and management rights in the health care setting
      1. Describe employment at will
      2. Review employee contracts for health care providers
      3. State the laws affecting employer/employee relationships as it relates to the health care setting
      4. Review unemployment compensation
      5. Review sexual harassment laws
    9. Examine the impact of privacy and compliance laws on human resources practices
      1. Research privacy and compliance laws as they relate to human resources in the delivery of service to the aging adult
      2. Explain the importance of privacy and compliance laws and the impact on human resources practices

  
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    ASM 280 - HealthCare Delivery Systems

    Credits: 2
    Lecture Hours: 2
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    Provides a comprehensive overview of healthcare delivery systems and services. Includes studies in access and financing healthcare services and evaluating the delivery of care.
    Competencies
    1. Review the growth of health care in the U.S
      1. Discuss the history and growth of health care
      2. Examine the types and levels of care in the delivery systems
      3. Identify future growth areas in the health care industry
    2. Research accrediting future growth areas in the health care industry
      1. Describe the growth areas in the health care industry
      2. Examin technology’s impact on the growth areas
    3. Demonstrate an understanding of the delivery of services in health care
      1. Explain primary, secondary, and tertiary care
      2. Identify the health services for special populations and disorders
      3. Examine the services provided in long-term care and the continuum of care
      4. Identify members of the health care team and their roles
    4. Analyze availability of resources and their impact on services
      1. Investigate government agencies and services
      2. Differentiate services provided by for-profit and non-profit organizations
      3. Discuss any auxiliary organizations or agencies which provide services
    5. Research regional patterns of health care delivery as it relates to rural, urban, and inner city
      1. Identify under serviced areas of health care delivery
      2. Discuss the barriers to accessing the health care system
    6. Analyze the financing for health care services
      1. Examine government’s role in financing health services including Medicare and Medicaid
      2. Research various types of HMO’s
      3. Discuss third party payment and insurance
    7. Identify trends, problems, and potential solutions in the delivery of health care
      1. Discuss the increase in uninsured and underinsured in the USA
      2. Research solutions for providing health care to the uninsured and underinsured
    8. Demonstrate methods in evaluating the delivery of health care services
      1. Review the history of the evaluating quality of health care
      2. Discuss process, structure and outcomes as they relate to evaluating quality of care

  
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    ASM 282 - Aging Services

    Credits: 2
    Lecture Hours: 2
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    Aging Services relates the physical, psychological and sociological needs of seniors to services provided in the continuum of care setting. Includes the services in a therapeutic milieu creating a home environment that includes nursing, dietary, environmental concerns, activities and social services.
    Competencies
    1. Evaluate and assess the resident in the continuum of care setting.
      1. List the types of physical impairments of senior clients
      2. Recognize the types of mental impairments
      3. Identify specific disabilities and assess needs of seniors in the continuum care setting
    2. Identify programs and services necessary to meet client needs person-directed care
      1. Recognize medical services to meet client needs
      2. Specify the different nursing services needed to meet client needs and the implementation of consistent staffing
      3. Identify ways to implement dietary services that provide client choices
      4. Define environmental factors impacting the client’s quality of life
      5. Identify social service, activities, and volunteer programs in a variety of client settings
      6. Review how pharmaceutical services are administered
    3. Describe restorative services and there impact on the quality of life for the client
      1. Identify the educational requirements for each of the therapy services
      2. Discuss the benefits of therapy and restorative services for senior clients
    4. Demonstrate methods of program adaptation for special populations
      1. Outline potential programs for special populations
      2. Identify method to implement programs for special populations
    5. Identify and assess outside resources and/or services and there impact on quality of life for the client
      1. List the external resources that are available
      2. Describe the services that each resource provides
    6. Define technical terms commonly used by the paraprofessional (direct care staff) and professionals providing health services
      1. Review the medical terminology specific to the senior population
      2. Identify the various health professionals providing services for senior clients
    7. Appraise quality of health care and quality of life care for seniors in the continuum of care
      1. Review quality assurance methods
      2. Explain the utilization review process
      3. Evaluate the environmental factors contributing to quality of life and quality of health for clients, residents and tenants

  
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    ASM 283 - Aging Policies & Gov Programs

    Credits: 2
    Lecture Hours: 2
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    Class examines aging policies and government programs at the federal and state levels. Various agencies, advocacy groups and funding sources are investigated.
    Competencies
    1. Discuss the impact of politics on aging services and government programs
      1. Review federal aging policies and the allotted funding for federal programs
      2. Review state aging policies and the allotted funding for state programs
      3. Assess the impact on policies and funding due to changes in public perception and elected officials
    2. Recognize the various agencies responsible for administration, funding and advocacy of elders and elderly issues at the federal and state levels
      1. Research agencies at the state and federal levels that are responsible for funding for elders and elderly issues
      2. Review the regulatory responsibility of each of the state and federal agencies
    3. Discuss level of care and reimbursement programs for independent housing, adult day care, assisted living, residential care facility, nursing facility, and skilled nursing facility care
      1. Identify reimbursement programs as they relate to levels of care
      2. Discuss the criteria to meet reimbursement requirements
    4. List the major acts and their impact on care delivery in senior care services
      1. Review various senior care services and the delivery of care
      2. Research other options for senior care services
    5. Determine the unique characteristics of various senior care services
      1. Identify the similarities, differences, and overlap of the continuum of care and available senior services
      2. Understand how clients access each of the services
      3. Recognize the various public and private funding sources for aging services
    6. Assess outcome in various care settings
      1. Examine the criteria for measuring success from policy, provider, and advocate viewpoints
      2. Analyze link between public perception, actual delivered care, customer satisfaction, and regulator reports
      3. Identify methods for continuous quality improvement in all settings

  
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    ASM 291 - Activity Coordinator

    Credits: 4
    Lecture Hours: 2
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 8
    Course Type: Open
    This course is designed to prepare persons to work as activity coordinators in the continuum of care communities, including the following settings: skilled care, health care, assisted living programs, adult day and residential care. Topics will include understanding residents’ needs, rights and choices and providing appropriate activities. The course will also address resident-centered care, regulatory requirements and the survey process. The course has been approved by the Iowa Department of Health and meets their requirements.
    Competencies
    1. Understand the duties of an activities coordinator
      1. Review and explain job description
      2. Describe NAAP Standards of Care
      3. Summarize IAAP mission statement
    2. Delineate the roles of federal and state governing entities
      1. Describe the roles of CMS in ICF/RCF/NF/SNF settings
      2. Outline the role of DIA in ICF/RCF/NF/SNF settings
      3. Explain the role of the Long-term Care Ombudsman’s Office
      4. Analyze DHS and the agency’s impact on residents
      5. Define and explain the process of accreditation
    3. Demonstrate an understanding of all rules and regulations specific to the activities department
      1. Analyze state and federal rules and regulations and their importance
      2. Identify online resources available to easily access rules and regulations
      3. Review bylaws pertaining to the activities department
      4. Review Resident Bill of Rights
      5. Discuss ethics and the importance of ethical behavior
      6. Define abuse and mandatory reporting
      7. Review and comprehend HIPAA
    4. Understand the importance of completing accurate evaluations and assessments
      1. Complete the applicable sections of the MDS
      2. Complete the activities part of a care plan
      3. Review RUGS, RAI and complete RAPs
      4. Review and conduct an assessment for dementia
      5. Review and complete a calendar, logs, and documentation according to regulations
    5. Explain the survey process
      1. Review and identify the tasks of the surveyors
      2. Review self-reporting
      3. Review a plan of correction
      4. Compile the information need from the activities department during a survey
    6. Explain the importance of community integration
      1. Develop a volunteer handbook to help solicit volunteers
      2. List the benefits of Culture change and the impact on the residents, family, staff and the community
      3. Complete a training manual for staff and volunteers to conduct activities
      4. List innovative activities within the facility in which the community participates
      5. Analyze the role of RAC
    7. Demonstrate an understanding of terminology, acronyms, and abbreviations related to long-term care
      1. List the terminology, acronyms and abbreviations used in long-term care facilities
      2. Define each of the terminology, acronyms and abbreviations
    8. Demonstrate the ability to conduct activities with residents with and without mental disabilities
      1. List activities appropriate for each stage of Alzheimer’s disease
      2. List activities appropriate for residents that are unable to leave room
      3. Review recent literature on new activities conducted in other facilities
      4. Conduct a survey with residents regarding history of hobbies and activities
    9. Understand the importance of customer service
      1. Define customer service
      2. Discuss the importance of communication with residents, staff, family, and healthcare professionals
      3. Develop a customer service plan for the activities department
    10. Identify the important components of the residents’ quality of life in the area of physical, psychological, social, and spiritual aspects of well-being through practicum experience
      1. Assess individual resident’s needs
      2. Assess past activities and beliefs
      3. Recognize current issues affecting participation and attitudes
      4. Identify community resources
      5. Assess resident outside needs

  
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    ASM 295 - Death and Dying

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    An examination of death and the dynamics relating to the grief process, its foundational components, its varied characteristics and its impact upon the bereaved, with special emphasis upon appropriate resolution and adjustment.
    Competencies
    1. Foundational aspects of Death.
      1. Describe the importance of individuality in grief response
      2. Differentiate definitions of death
      3. Explain how attitudes impact on the perception of death
      4. Delineate the varied situational and behavioral factors, which may impact on a person?s grief response to death
      5. Compare and contrast between the taboos of sex and death
      6. Outline the changing aspect of language and customs
      7. Differentiate between how death has been addressed in rural vs urban settings, then in current society
    2. Determinants of Grief: Antecedent variables
      1. Explain how childhood and later life experiences set the stage for successful or unsuccessful management of grief
      2. Describe the circumstances under which a previous mental illness may either be helpful or harmful in grief resolution
      3. List examples of possible life crises, which may impact on grief resolution
      4. Describe the importance of one’s relationship to the deceased
      5. List and describe the three factors, which reveal the magnitude of the response to death
    3. Determinants of Grief: Concurrent variables
      1. Analyze the research finding regarding sexual and age factors in relation to childhood and adulthood
      2. Elaborate on the proneness and inhibition of feelings, which are found in the personality of the bereaved
      3. Detail how the sociological factors of faith, ambivalence, and family influence the expression of grief
    4. Determinants of Grief: Subsequent variables
      1. Describe how relationships are altered after death
      2. Compare and contrast between the minor and major stressors resulting from the death of a loved one
    5. Typical Responses of the bereaved
      1. Compare and contrast the grief responses for a child, an adolescent, and the adult
      2. Compare and contrast the grief responses between the male and the female adult
    6. Approaches to Grief Resolution
      1. List and describe the similarities and differences between the four thanatological researchers: Kubler-Ross, Parkes, Bowlby, and Kavanaugh
      2. Design a grief approach of your own and be able to defend it
    7. Difficult case studies
      1. Analyze and explain the difficulties in the brain death case of Karen Ann Quinlan
      2. Analyze and explain the difficulties in the transplant case of Bruce Tucker
      3. Illustrate some possible resolution to the aforementioned case studies
      4. Design, in a small group of fellow classmates, criteria by which your group agree on how to select the hypothetical patents in the Kidney Machine Game, which would not receive treatment. Defend your group choice in class
    8. Life application: Facing One’s Own Death
      1. Describe and differentiate between a Last Will and Testament, a Living Will, and Advanced Directives
      2. Examine the preparation and implementation of end of life legal documents
      3. Describe the value in each of the aforementioned
      4. Develop your ideal hospice care for yourself and share this plan with the class

  
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    ASM 800 - Seminar I

    Credits: 1
    Lecture Hours: 1
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    The seminar will meet twice to discuss topics, issues and methods for applying the knowledge acquired from the modules as they relate to the elderly population.
    Prerequisite: Instructor approval
    Competencies
    1. Examine specific topics related to the aging population
      1. Identify issues related to aging
      2. Review drug reactions, drug interactions and food interactions
      3. discuss through learning circles aging topics

  
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    ASM 805 - Seminar II

    Credits: 1
    Lecture Hours: 1
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    The seminar will meet twice to discuss topics, issues and the application of knowledge from the modules as they relate to the elderly population.
    Prerequisite: Instructor approval
    Competencies
    1. Review student portfolios and discuss areas of interest in depth
      1. Identify topics for further discussion
      2. Discuss the application of knowledge as it relates to the elderly population


Agriculture-Agronomy

  
  •  

    AGA 114 - Principles of Agronomy

    Credits: 3
    Lecture Hours: 2
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    A foundation course in agronomy applying crop, soil, and environmental sciences in understanding agricultural systems in the world. Includes introductory concepts of plant, soil, tillage, pest, environmental, and sustainable aspects of crop production. The course will consist of hands-on learning experiences.
    Competencies
    1. Examine 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, soybeans and alfalfa
      3. Explain the economic importance of crop production in the United States
      4. Outline the economic impact of Iowa crop production on a global scale
      5. Construct a chart of advances in agronomic crop yields over the past fifty years
      6. Review the development of hybrid corn
      7. Summarize production trends for corn
      8. Outline the areas of the country suitable for small grain production
    2. Distinguish the different elements of the environment and its impact on growth patterns.
      1. Explain how climate influences a region’s crop production practices
      2. Outline the effect of adverse weather on crop production
      3. Summarize soil physical, chemical, and biological properties affecting plant growth
      4. Describe the pH scale.
      5. Identify the most desirable soil pH for major Iowa crops production
      6. List the most desirable soil pH on nutrient availability
      7. Interpret the effect of soil pH on nutrient availability
      8. Examine the soil-water relationship as it relates to affecting plant growth and development
      9. Describe growing degree days (GDD)
      10. Discuss the environmental relationship of symbiotic nitrogen fixation of plants used in crop production
      11. Summarize how crop plants react to changing lengths of darkness (photoperiodism) and temperature (vernalization) to trigger the following plant processes: flowering, dormancy, leaf abscission
    3. Evaluate anatomy and physiology at various stages of plant development.
      1. Label diagrams of the vegetative parts of monocotyledon and dicotyledon plants
      2. Explain the form and function of the four main plant organs: roots, stems, leaves and flowers
      3. Label diagrams of the major Iowa crop seed parts.
      4. Illustrate seed germination for both epigeal and hypogeal types of emergence
      5. Contrast the physiological plant processes of photosynthesis, respiration, and transpiration and there importance to plant growth and survival.
      6. Define the different plant life cycles: annual, biennial, or perennial
      7. Review the makeup of the vascular system of monocotyledon and dicotyledon plants
      8. Identify the developmental growth stages of the major Iowa crops and forages
    4. Compare & contrast crop improvement strategies.
      1. Investigate the advantages and disadvantages of irrigation
      2. Describe no-till and minimum tillage
      3. Compare fall and spring plowing
      4. State the importance of soil pH on soybean yields
      5. State the importance of narrow rows to high soybean yields
      6. Name the proper time and depth to plant major Iowa crops
      7. List the correct seeding rate for the major Iowa crops
      8. Explain the relationship between high forage yields and profit potential
      9. Select the best time to harvest forages
      10. Summarize the importance of early planting
      11. Review the effect of plant population on yields
      12. State the importance of proper row width
    5. Assess the impact of cropping systems on inputs and outputs.
      1. Identify enterprises adapted to Iowa
      2. Find alternative crop enterprises suited to Iowa
      3. Compare the advantages and disadvantages continuous cropping systems to crop rotational systems and their effects on weed, insect, disease control and risk management
      4. Explain the use of cover cropping systems to prevent erosion, add organic matter, suppress weeds and scavenge mobile nutrients from the soil.
      5. Identify the function of conservation practices used in cropping systems to reduce soil erosion, improve water quality, establish wildlife habitat, and enhance wetland resources.
    6. Illustrate the common crop production issues.
      1. Describe crop rotations and their environmental impact
      2. Discuss the importance of crop residue
      3. State how to determine percent slope for each class of land
      4. Illustrate various erosion control practices
      5. Explain what causes soil destruction and the effect on crop plants
      6. Identify tillage practices that prevent the destruction of soil.
      7. Identify the pest (weeds, insects, disease) that effect production of all crops
      8. Review the impact of chemical use on crop production and the environment
      9. Discuss best harvesting and storage practices
    7. Classify the methods employed in seed production.
      1. Define a single cross hybrid
      2. Define a double cross hybrid
      3. Diagram the pedigree of a corn plant
      4. Review the function of detasselling corn
      5. Describe the Iowa soybean and corn yield trials

    Competencies Revised Date: 2019
  
  •  

    AGA 129 - Intro to Sustainable Agricul

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    This course will provide a broad introduction to the economic, environmental and cultural components of the food production and marketing systems popularly known as sustainable agriculture. Subjects covered include the meaning of sustainable agriculture; its emergence and growth as a social movement; pertinent soil, crop and livestock management practices and a global perspective on sustainability and 21st-century agriculture.
    Competencies
    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.

  
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    AGA 154 - Fundamentals of Soil Science

    Credits: 3
    Lecture Hours: 2
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    Introduction to physical, chemical, and biological properties of soils, their formation, classification, and distribution will be covered. Students will examine the use of soil survey and other information sources in balancing agronomic, economic, and environmental concerns in soil management.
    Competencies
    1. Evaluate land use interpretation, soil mapping, the legal aspect of land managment and careers
      1. Identify a plot of land given a legal description
      2. Calculate land area, length, and percent slope
      3. Analyze a soil classification map using soil survey report/web soil survey
      4. Differentiate land capability classes with the aid of a soil survey
      5. List career opportunities
    2. Assess soil formation and classification systems. 
      1. Describe the transformation process from mineral rock to soil 
      2. List the types of surface deposits from which soil form
      3. Explain the process of weathering and formation of parent material
      4. Describe the five soil forming factors
      5. Explain the four soil formation processes
      6. Demonstrate a knowledge of the master soil horizons 
      7. Identify the 10 soil orders of the soil taxonomy 
    3. Classify the physical, chemical and biological processes and properties occurring in the soil. 
      1. Demonstrate soil texture classification using the textural triangle, field method (ribbon test) or hydrometer method
      2. Identify structural classification of soil peds
      3. Determine soil color using Munsell Soil-Color Chart
      4. Compare the relationship between particle, bulk density, and porosity
      5. Identify the major types of macro-and microfauna and flora found in the soil
      6. Explain the role of identified macro and micro groups as it relates to soil conditions and their growth.
      7. Calculate the impact of plant residue on soil structure through humification.
      8. Explain the N-cycle, including pathways for loss, gain and the impact of the carbon/nitrogen ratio (C/N) on nitrogen depression.
      9. Identify the kinds of colloidal constituents contained in soil.
      10. Explain the difference between cations and anions in the soil
      11. List 3 examples of the influence of soil pH on crop adaptation that cover the pH range of 4 to 7
      12. Define buffering capacity and distinguish between total and water soluble acidity
      13. Calculate lime requirements using Effective Calcium Carbonate Equivalent (ECCE) 
    4. Incorporate soil fertility and management practices. 
      1. Perform soil-sampling techniques (Grid, Soil Type, etc.)
      2. Perform soil-testing analysis for N-P-K, trace elements, pH, organic matter and EC
      3. Interpret basic soil test for N-P-K, trace elements, pH, organic matter and EC
      4. Identify 17-18 macro and micronutrients found within the soil
      5. Explain the role of primary and secondary nutrients in crop production
      6. Interpret fertilizer grades and ratios
      7. Describe the benefits of animal waste as a source of soil nutrients.
      8. List the forms of organic and inorganic nitrogen and their relative value
      9. Identify the forms of phosphorus available in the soil
      10. Identify the forms of potassium available in the soil
      11. Calculate fertilizer cost based on nutrient recommendations
      12. Create a nutrient plan to maintenance and build fertility levels 
    5. Examine environmental issues and challenges as they relate to soil and human health. 
      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. Explain soil and water conservation practices 
    6. Relate soil water properties and their relationships. 
      1. Define the water reference conditions used to assign numerical values to water potential energy
      2. Classify soil water with respect to plant growth’s physical and biological categories.
      3. Interpret a soil-moisture characteristic curve
      4. Perform a water permeability test

    Competencies Revised Date: 2019
  
  •  

    AGA 157 - Soil Fertility

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    The physical, chemical and biological study of soil properties provided through a laboratory setting. The class will review the interaction of nutrients, land measurement and environmental concerns through soil management issues.
    Corequisite: AGA 154  (recommended) or AGH 146  
    Competencies
    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

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    An advanced course using the problem-solving approach to crop management. Principles and practices of agronomic science are used in the discussion of management problems related to corn, soybeans, forage, small grain, sorghum and alternative crops.
    Prerequisite: Permission of Instructor or AGA 381 , AGA 114 , AGA 154  
    Competencies
    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

  
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    AGA 222 - Grain Management

    Credits: 2
    Lecture Hours: 2
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    Designed to acquaint the student with the complete cycle of grain from the farm to the country elevator. Major areas of study are the management of facilities, equipment, personnel and finances, warehouse requirements, grain grading, grain conditioning and grain inventory management.
    Competencies
     

    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

  
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    AGA 284 - Pesticide Application Certific

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    Common features of pests, methods of control, how pesticides work, pesticide labels, application equipment, calibration, laws and regulations governing pesticide use.
    Competencies
    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

  
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    AGA 381 - Crop Scouting

    Credits: 3
    Lecture Hours: 2
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    The course develops an understanding of the factors that affect plant growth. Plant nutrients are considered as students gain experience in identifying major and micronutrient deficiency symptoms in plants by means of soil tests, plant tests and observations.
    Competencies
    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


Agriculture-Farm Management

  
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    AGB 101 - Agricultural Economics

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    The study of economic principles and their application to the distribution of agricultural supplies.
    Competencies
    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

  
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    AGB 235 - Intro to Agricultural Markets

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    Focuses on the futures market and how it can be used as a marketing tool. Major areas of study include hedging, speculation, price forecasting, spreading, technical and fundamental analysis. The use of options as an economic marketing tool will be covered.
    Competencies
    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

  
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    AGB 330 - Farm Business Management

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    Includes management problem identification and solutions using business and economic principles, enterprise and total farm budgeting, adjusting to uncertainty, investment decisions, farm business organization, farm records and business analysis.
    Competencies
    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

  
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    AGB 331 - Entrepreneurship in Agricult

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Open
    A study of the role and organization of several aspects of agribusiness including financial management and control, marketing, operation and resource management.
    Competencies
    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

  
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    AGB 336 - Agricultural Selling

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


    Principles of selling with application to agricultural and food related businesses are explored. The attitudes, value systems, and behavioral patterns that relate to agricultural sales are also included. Students will learn marketing, selling strategies, preparing for sales calls, making sales presentations, handling objections, and closing sales. Analysis of the buying or purchasing process along with evaluation of the agricultural selling profession will be examined.
    Competencies
    1. Examine careers, opportunities, and benefits of personal selling
      1. Discuss the unique advantages of personal selling
      2. Discuss current issues and trends in sales training
      3. Determine the variety of career opportunities of personal selling
      4. Identify the rewards in personal selling careers
      5. Explain the work environment as it pertains to personal selling.
      6. Discuss future employment opportunities in personal selling.
    2. Compare psychological and social aspects of human buying behavior.
      1. List the factors that influence buying decisions
      2. Explain the complex nature of consumer motivation
      3. Define buying motives, i.e., emotional, rational, patronage
      4. List ways to discover buying motives
      5. Demonstrate the consultative selling model
      6. List the mental steps in the buying process
      7. Define buyer action theory
      8. Define need/satisfaction theory
    3. Model appropriate sales professionalism and ethics.
      1. Discuss the impact of self-image in the field of selling.
      2. List the various kinds of nonverbal, visual, and auditory data that influences the image you project
      3. Describe how to dress for success
      4. Discuss the importance of ethical standards in the field of selling.
      5. List the legal and ethical standards in selling
      6. Practice ethical standards in the sales profession
    4. Demonstrate the sales process.
      1. Discuss the importance of identifying prospects
      2. List sources of prospects
      3. Describe how to qualify prospects
      4. Discuss how to secure the interview
      5. Describe effective approaches used with the customers
      6. Demonstrate ways to capture the prospect’s attention.
      7. Identify ways to be used to arouse the prospect’s interest
      8. List the types of information to know about one’s competition.
      9. Describe the benefits derived from competition knowledge
      10. List the types of information to know about one’s company.
      11. Describe the benefits to be derived from company knowledge.
      12. Describe the kinds of product knowledge that should be acquired by sales people
    5. Demonstrate methods of closing the sale.
      1. Discuss sources of product knowledge.
      2. Discuss product features vs. product benefit
      3. Demonstrate knowledge of the basic steps of the pre-approach
      4. Describe how to secure an interview.
      5. Determine sources of prospect information 
      6. Identify appropriate time to close sale
      7. Discuss steps to follow with either an affirmative or negative sales response
      8. Identify appropriate time to close sale
      9. Demonstrate methods of closing the sale
      10. Discuss steps to follow with either an affirmative or negative sales response
    6. Write out the steps and goals of the sales presentation
      1. List the steps included in the sales presentation
      2. Identify the goals to be accomplished by a sales presentation
      3. Determine the guidelines for developing an effective presentation
      4. Explain the purpose and use of presentation strategies
      5. Outline common sales presentation strategies
      6. Describe how to create and maintain records of sales documents.
      7. Use the various types of selling aids
      8. Demonstrate effective ways of using sales aids
      9. Conduct a role played sales presentation
    7. Demonstrate techniques of servicing the sale
      1. Demonstrate activities involved in customer service.
      2. Define customer service strategies and their value
      3. Explain common reasons for sales resistance.
      4. Demonstrate strategies for handling sales resistance.
      5. Describe methods to deal with customer complaints

     
    Competencies Revised Date: 2019

  
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    AGB 440 - Agricultural Niche Marketing

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    The marketing of agricultural products in a niche market requires an understanding of the challenges for marketing a product or service in small portions to a consumer who is not being readily served by the mainstream product or service providers. This course will explore the opportunities available and identify procedures for establishing niche markets.
    Competencies
    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.

  
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    AGB 802 - Agribusiness Internship I

    Credits: 2
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 8
    Course Type: Open
    Students will have the opportunity to experience an agricultural career through participation in an internship experience. The internship will provide career exploration through a structured evaluation.
    Competencies
    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

  
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    AGB 812 - Agribusiness Internship II

    Credits: 2
    Lecture Hours: 0
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 8
    Course Type: Open
    Students will have the opportunity to participate in an internship within the agribusiness industry. The internship may provide experiences within the agronomic, animal science, management, sales and service sectors that affect the food, fiber and environmental sciences.
    Prerequisite: AGB 802  
    Competencies
    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


Agriculture-Comprehensive

  
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    AGC 314 - Leadership in Agriculture

    Credits: 2
    Lecture Hours: 2
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    The course has been designed as a leadership development course that will allow students to actively engage in a variety of industry activities in preparation for their involvement as leaders within the industry. The development and practice of leadership skills is achieved through participation in a community or professional organization. Introductory skills to successfully coordinate and conduct a business meeting will be part of the course.
    Competencies
    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.

  
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    AGC 420 - Agricultural Issues

    Credits: 3
    Lecture Hours: 3
    Lab Hours: 0
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    This course will explore the current issues that affect agriculture from the perspective of the producer and consumer in a society with little direct connection to food production. The course will review today’s most pressing issues: the environment, the national debt, international trade and world health and how it relates to global society change.
    Competencies
    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.


Agriculture-Horticulture

  
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    AGH 103 - Floral Design I

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Construction and mechanics of merchandising flowers and plants at retail.
    Competencies
    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

  
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    AGH 104 - Floral Design II

    Credits: 1
    Lecture Hours: 0
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    An advanced class in commercial floral design, flower shop organization and management. Advanced wedding work, funeral work and commercial flower arrangements will be taught.
    Prerequisite: AGH 103  
    Competencies
    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

  
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    AGH 106 - Introduction to Horticulture

    Credits: 3
    Lecture Hours: 2
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    This course introduces students to basic horticulture. Includes plant anatomy and physiology, plant classification and identification, and basic plant care.
    Competencies
    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.

  
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    AGH 112 - Intro to Turfgrass Management

    Credits: 3
    Lecture Hours: 2
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    This course is a study of soil and turf relationships such as seed bed preparation, seed selection, fertilization, sowing and establishing of turf and lawn. The student receives practical experience in starting and maintaining lawn areas.
    Prerequisite OR Corequisite: AGH 146  and AGH 147 ; or must have taken on of the following as a prerequisite: BIO 104   or BIO 112  or BIO 135  or BIO 138  or BIO 145  
    Competencies
    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.

  
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    AGH 120 - Herbaceous Plant Materials

    Credits: 3
    Lecture Hours: 2
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    The study and identification of herbaceous annual and perennial plants used in horticulture.
    Competencies
    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

  
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    AGH 123 - Woody Plant Materials

    Credits: 3
    Lecture Hours: 1
    Lab Hours: 4
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    The identification, morphology, landscape use and culture of native and nonnative woody plants of the Upper Midwest. First 10 weeks, emphasis on deciduous plants. Last 5 weeks, emphasis on evergreens.
    Competencies
    1. Evaluate the correlation of plants and their environment.
      1. Compare the different biomes of plants
      2. Assess how plants adapt to the their environments
    2. Examine physical plant characteristics for identification purposes
      1. Paraphrase leaf morphology
      2. Interpret flower morphology
      3. Summarize stem/twig morphology
    3. Classify woody plants by genus and species
      1. Distinguish traits of woody plants
      2. Recognize key Latin terms of taxonomy of plants
    4. Characterize woody plants by morphology
      1. Contrast leaf and twig arrangement
      2. Interpret plants by form
    5. Use a botanical key to identify plants
    6. Name plant families
      1. Identify genus groups within each family
      2. Identify species within each genus group
    7. Choose woody plants of appropriate hardiness for a given scenario
      1. Select plants based on climate, soil and sun exposure
      2. Report plant choices

     

  
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    AGH 132 - Introduction to Greenhouse

    Credits: 3
    Lecture Hours: 2
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    An introduction to greenhouse structures, heating and environmental control systems and watering. Winter and spring commercial potted plants, cut flowers and bedding plant crops will be explored in the college greenhouse.
    Prerequisite OR Corequisite: AGH 146  and AGH 147 ; or must have taken one of the following as a prerequisite: BIO 104   or BIO 112  or BIO 135  or BIO 138  or BIO 145  
    Competencies
    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

  
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    AGH 133 - Greenhouse Production I

    Credits: 3
    Lecture Hours: 1
    Lab Hours: 4
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    This course investigates techniques used to produce Fall and Winter crops in a commercial greenhouse. Students will be responsible for the daily growing of a commercial greenhouse crop and its marketing. Field trips to commercial greenhouses are included in this course.
    Prerequisite: AGH 132  
    Competencies
    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

  
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    AGH 139 - Field to Kitchen

    Credits: 3
    Lecture Hours: 2
    Lab Hours: 2
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    An introduction to the production of commercial food crops. Students will produce a food crop. Food safety issues relating to the Food Safety Modernization Act are emphasized.
    Competencies
    1. Explain basic production practices for commercially important food crops
      1. Outline the advantages and disadvantages of direct sowing as compared to transplanting
      2. Discuss different management cycles for annual and perennial food crops
      3. Identify seasonal limitations for food crops and techniques for extending the season
    2. Evaluate the role of good agricultural practices (GAP) in food crop production
      1. Identify points of potential soil and water contamination
      2. Relate the role of humans in spreading food pathogens
      3. Outline the role that equipment, work surfaces, packing, etc. can play in food safety issues
    3. Analyze crops for optimal harvest date
      1. Describe the basic chemical processes of ripening
      2. Recognize ripening indicators for key commercial food crops.
      3. Evaluate flavor, texture and aroma characteristics of food crops harvested at varying degrees of maturation
    4. Compare post-harvest cleaning and sanitation practices for food crops
      1. Distinguish between cleaning and sanitation.
      2. Identify advantages and disadvantages of post harvest sanitizers.
    5. Critique methods of proper post-harvest storage and packaging of food crops
      1. Identify appropriate post-harvest temperature and humidity for key commercial food crops
      2. Investigate packaging options for key food crops
    6. Analyze consumer perceptions based on food crop cultivar, color, and harvest time.
    7. Demonstrate adequate record keeping and traceability within the food system in accordance with the Food Safety Modernization Act
      1. Identify information necessary to trace produce in the food system
      2. Practice proper documentation for food crop production
    8. Produce a commercial food crop
      1. Develop a production plan for a food crop
      2. Maintain, harvest and process a food crop
    9. Perform a food safety audit

  
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    AGH 142 - Landscape Construction

    Credits: 3
    Lecture Hours: 1
    Lab Hours: 4
    Practicum Hours: 0
    Work Experience: 0
    Course Type: Voc/Tech
    Principles and practices of landscape construction will be explained. Curriculum encompasses process from initial client contact to installation of plant material and hardscape. Laboratory work in the course involves landscape installation using various materials and techniques.
    Competencies
    1. Discuss facets that comprise the business of lanscape contruction and maintenance
      1. Identify differening business structures.
      2. List opportunities and limitations of landscape businesses
    2. Evaluate a landscape and landscape installation
      1. Assess landscape problems
      2. Differentiate between acceptable and unacceptable landscape installations
    3. Summarize the landscaping process
      1. Identify the various construction materials used
      2. List the various tools/equipment used to construct and maintain
      3. Outline the proper steps of landscape installation and maintenance
    4. Demonstrate competence in working with the various tools used in landscape construction
      1. Select the proper tool for the appropriate application
      2. Use equipment safely
      3. Demonstrate proper care of tools
    5. Perform construction math
      1. Calculate averages, item count, linear measurement, perimeter, area, volume
      2. Convert between units of measure
    6. Interpret basic landscape construction documents and specifications
      1. Relate document features to their installation location from multiple types of layout plans
      2. Install construction stakes for key landscape features
    7. Display basic competence in estimating
      1. Calculate the amount of materials needed for a landscape project
      2. Compute costs of materials
    8. Demonstrate landscape construction techniques
      1. Install hardscapes
      2. Display proper plant handling and installation techniques
    9. Discriminate between different plant materials types
      1. Discuss advantages and disadvantages of ball and burlap, bare root, and containerized plant materials
      2. Identify well grown nursery stock
      3. Differentiate between categories of nursery stock as determined by the American Nursery and Landscape Association
    10. Analyze safety concerns in the landscape construction process
      1. Identify situations that commonly lead to accidents
      2. Determine lift capacity and tipping load of commonly used equipment

 

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