Iowa Western Community College Council Bluffs, IA

This agreement between Iowa Western Community College and Northwest Missouri State University provides students who have earned an Associate of Applied Science in Accounting: Para-Accounting degree the opportunity to complete a Bachelor of Science in Accounting at Northwest. Any Iowa Western student who has earned an Associate of Applied Sciecne in Accounting: Para-Accounting degree is guaranteed that Northwest will accept designated freshman and sophomore business 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 Iowa Western 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

Iowa Western Community College Council Bluffs, IA The courses below should be taken at Iowa Western as part of the Associate of Applied Science in Accounting: Para-Accounting degree
ENG101A English Composition I	3 cr
SPC111A Public Speaking	3 cr
MAT154A College Algebra	3 cr
ACC227T Accounting Internship 4	4 cr
APT111A Prof. Portfolio Development or APT112A Career Strategies	3 cr
PHL284A Ethics in Business	3 cr
ECN225A Principles of Macroeconomics	3 cr
BUS131A Introduction to Business	3 cr
BUS132A Keyboarding for Business Administration	1 cr
BUS134A Business Communications	3 cr
BUS142A Personal Finance	3 cr
BUS143A Acct. & Bus. Prof. Development	1 cr
BUS231A Business Law I	3 cr
ACC121A Principles of Accounting I	3 cr
ACC122A Principles of Accounting II	3 cr
ACC125A Payroll Accounting	3 cr
ACC124A Computer Application in Accounting	3 cr
ACC221A Cost Accounting	3 cr
ACC226A Intermediate Accounting	3 cr
ACC228A Gov. & Non-Profit Org. Acct.	3 cr
ACC229A Federal/State Income Taxation	3 cr
CSC141A Microcomputer Applications or CSC160A Computer App. & Analysis in Bus.	3 cr
ECN226A Principles of Microeconomics	3 cr
MAT236A Statistics	3 cr
Total Hours for Associate Degree	69 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 Iowa Western or Northwest. A maximum of 84 credit hours from Iowa Western will transfer to Northwest.
Iowa Western		Northwest
ENG102A English Composition II	3 cr	10-112 Composition	3 cr
RTM155A Principles of Marketing	3 cr	55-330 Principles of Marketing	3 cr
MGT145A Principles of Management	3 cr	54-313 Management Process and Behavior	3 cr
Two of the following, including one lab: --BIO126A Principles of Biology (4) --CHM110A Principles of Chemistry (4) --PSC130A Physical Geology (3) --PHY230A General Physics I (4)	7-8 cr	Two of the following, including one lab: 04-102/103 General Biology* (3) Lab* (1) 24-112/113 General Chemistry* (3) Lab* (1) 27-114/115 General Earth Science(3) Lab(1) 25-110-111 General Physics* (3) Lab* (1)	7-8 cr
One Humanities Elective: --HIS109A Western Civ. to 1650 --HIS110A Western Civ. since 1650 --LIT215A American Literature I --LIT216A American Literature II --PHL281A Intro to Philosophy --PHL282A Intro to Ethics --ART101A Art Appreciation --DRA122A Introduction to Theatre --MUS131A Music Appreciation	3 cr	One Humanities Elective: -- 26-102 Western Civilization I* --26-103 Western Civilization II* --10-233 Amer. Lit: Beg to 1865* --10-234 Amer. Lit: 1865 to Present* --39-171 Introduction to Philosophy --39-274 Introduction to Ethics --13-102 Art Appreciation --43-101 Theatre Appreciation --19-201 The Enjoyment of Music	3 cr
HIS107A American History to 1877 or HIS108A American History Since 1877	3 cr	33-155 America-A Historical Survey	3 cr
POL144A American National Government	3 cr	34-102 Intro American Gov. & Politics*	3 cr
Total			25-26 cr

*Courses not available online through Northwest

The following courses are required and may be completed through an accredited institution and credits transferred to Northwest, or completed on campus at Northwest. Courses taken at another institution must have prior Northwest advisor approval.
51-303 Tax Accounting I*	3 cr
51-306 Intermediate Accounting I*	3 cr
51-308 Accounting Information Systems*	3 cr
Total	9 cr
The following major related courses must be taken at Northwest.
Two additional humanities from the courses listed below: --13-102 Art Appreciation (3) --19-201 The Enjoyment of Music (3) --39-171 Introduction to Philosophy (3) --39-274 Introduction to Ethics (3) --43-101 Theatre Appreciation (3)	6 cr
4-201 Missouri Politics	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 & Operations Management	3 cr
54-417 Organizational Policy & Decision-Making	3 cr
55-438 International Business	3 cr
Total	40 cr
Total Hours for Baccalaureate Degree	143-144 cr
Total Minimum for Baccalaureate: 124 hours

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

Iowa Western Community College contact information:
      Telephone: (712) 325-3200
      Web site: http://www.iwcc.cc.ia.us/
      E-mail: admissions@iwcc.cc.ia.us