DES MOINES AREA COMMUNITY COLLEGE Des Moines, Iowa

This agreement between Des Moines Area Community College and Northwest Missouri State University provides students who have earned an Associate of Applied Science in Accounting Specialist degree the opportunity to complete a Bachelor of Science in Accounting at Northwest. Any DMACC student who has earned an Associate of Applied Science in Accounting Specialist degree is guaranteed that Northwest will accept designated freshman and sophomore accounting credit hours, general education credits required for the AAS degree, plus any freshman and sophomore general education hours required by Northwest beyond the AAS degree. Northwest will apply such credit hours to the Bachelor of Science in Accounting degree in a manner consistent with the treatment of all Northwest students.

A maximum of 84 credit hours will be accepted by Northwest from DMACC to be applied to the Bachelor of Science in Accounting degree. Courses that are developmental (less than 100 level courses) are not transferable toward a baccalaureate degree. Only academic courses with passing letter grades (A, B, C, D) will be accepted for graduation requirements; courses with grades of "F" are not transferable. For information about credits earned through AP, IB, CLEP and dual enrollment programs, please contact the Northwest Admissions office.

Advanced Standing Requirement

In order to graduate with a major in accounting, a minimum grade of "C" is required in each of the courses listed below, and in Accounting I and Accounting II.
Acct 51-301 Cost Accounting
Acct 51-303 Tax Accounting I
Acct 51-304 Tax Accounting II
Acct 51-306 Intermediate Accounting I
Acct 51-307 Intermediate Accounting II
Acct 51-308 Accounting Information Systems
Acct 51-401 Intermediate Accounting III
Acct 51-403 Advanced Accounting
Acct 51-404 Auditing
Fin 53-312 Business Law II

Des Moines Area Community College Des Moines, Iowa The courses below should be taken at DMACC as part of the Associate of Applied Science in Accounting Specialist degree
ACCT101 Principles of Accounting I	4 cr
ACCT102 Principles of Accounting II	4 cr
ACCT103 Intermediate Accounting I	4 cr
ACCT104 Intermediate Accounting II	4 cr
ACCT203 Cost Accounting	4 cr
ACCT206 Income Tax	3 cr
ACCT351 Financial Accounting/Computers	3 cr
ACCT352 Managerial Accounting/Computers	3 cr
ACCT403 Accounting Internship	3 cr
ACCT404 Accounting Career Seminar	1 cr
ACCT407 Accounting Professional Development	1 cr
ACCT411 Payroll Accounting	3 cr
BSAD223 Business/Financial Math	3 cr
BUSL101 Business Law I	3 cr
COOP220 Career-Seeking Skills	2 cr
COMS181 Intro to Computer Literacy	3 cr
ENGL117 Composition I	3 cr
ENGL118 Composition II	3 cr
MATH121 Elementary Statistics	4 cr
MGMT203 Human Relations in Business or PSCH101 General Psychology	3 cr
OFFC324 Office Calculators	1 cr
OFFC329 Keyboarding I	1 cr
SPCH110 Fundamentals of Speech	3 cr
Select one of the humanities elective courses below: --ARTS101 Art Appreciation (3) --PHIL110 Introduction to Philosophy (3) --PHIL112 Ethics (3) --HIST121 Western Civ. Beg -1715 (4) or --HIST122 Western Civ. 1715-present (4) --LITR120 Introduction to Literature (3)	3-4 cr
Total Hours for Associate Degree	69-70 cr

The following courses are required to fulfill the additional hours required for the BS in Accounting degree from Northwest. These courses may be taken at either DMACC or Northwest. A maximum of 84 credit hours from DMACC will transfer to Northwest.
DMACC			Northwest
ECON101 Principles of Macroeconomics	3 cr		52-150 General Economics I	3 cr
ECON102 Principles of Microeconomics	3 cr		52-151 General Economics II*	3 cr
MKTG102 Principles of Marketing	3 cr		55-330 Principles of Marketing*	3 cr
ENGL119 Technical & Business Writing	3 cr		54-310 Managerial Communication*	3 cr
MGMT102 Introduction to Management	3 cr		54-313 Management Process and Behavior*	3 cr
ACCT312 Accounting Information Systems	3 cr		51-308 Accounting Information Systems*	3 cr
PLSC111 American National Gov.	3 cr		34-102 Intro American Gov. & Politics	3 cr
Two Sciences from below 8 cr
BIOL141 Principles of Biology I (4) CHEM131 General Chemistry I (4) PHYL111College Physics I (4)			04-102/3 Gen. Biology* (3) & Lab* (1) 27-114/5 Gen. Earth Science (3) & Lab (1) 24-112/3 Gen. Chemistry* (3) & Lab* (1) 25-110/1 Gen. Physics* (3) & Lab* (1)
Two Humanities from courses below 6-7 cr
--HUMN131 Humanities Through Arts (3) --ARTS101 Art Appreciation (3) --MUSI130 Music Appreciation I (3) --DRAM110 Introduction to Theatre (3) --PHIL110 Introduction to Philosophy (3) --PHIL112 Ethics (3) --HIST121 Western Civ. Beg -1715 (4) or --HIST122 Western Civ. 1715-present (4) --LITR120 Introduction to Literature (3)			--13-110 Survey of Art (3)* --13-102 Art Appreciation (3) --19-201 The Enjoyment of Music (3) --43-101 Theatre Appreciation (3) --39-171 Intro. to Philosophy (3) --39-274 Introduction to Ethics (3) --26-102 Western Civilization I (3)* --26-103 Western Civilization II (3)* --10-220 Introduction to Literature (3)*
Total					35-36 cr

*Courses not available online through Northwest

The following major related courses must be taken at Northwest.
17-118 College Algebra	3 cr
33-155 America-A Historical Survey	3 cr
34-201 Missouri Politics--If government is taken outside the state of Missouri, Missouri Politics 34-201 must be taken	1 cr
44-317 Management Information Systems	3 cr
51-304 Tax Accounting II	3 cr
51-307 Intermediate Accounting II	3 cr
51-401 Intermediate Accounting III	3 cr
51-403 Advanced Accounting	3 cr
51-404 Auditing	3 cr
53-312 Business Law II	3 cr
53-324 Fundamentals of Business Finance	3 cr
54-315 Production and Operations Management	3 cr
54-417 Organizational Policy and Decision Making	3 cr
55-438 International Business	3 cr
Total	40 cr
Total hours for Baccalaureate	144-146 cr
Minimum required for Baccalaureate	124 cr

For more information about Northwest's BS in Accounting degree, contact:
      Telephone: 660-562-1562
      Web site:  http://NorthwestOnline.org
      E-mail:   admissions@nwmissouri.edu

Des Moines Area Community College contact information:
      Telephone: 1-800-362-2127, extension 6422
      Web site:  http://www.dmacc.cc.ia.us/Distance/welcome.htm
      E-mail:   webmaster@dmacc.cc.ia.us