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ACC 101: Fundamentals of Accounting
3.00 Credits
Otero College
3 Credits Presents the basic elements and concepts of accounting, with emphasis on the procedures used for maintaining journals, ledgers, and other related records, and for the completion of end-of-period reports for small service and merchandising businesses.
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ACC 115: Payroll Accounting
3.00 Credits
Otero College
3 Credits Studies federal and state employment laws and their effects on personnel and payroll records. The course is non-technical and is intended to give students a practical working knowledge of the current payroll laws and actual experience in applying regulations. Students are exposed to computerized payroll procedures.
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ACC 115 - Payroll Accounting
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ACC 121: Accounting Principles I
4.00 Credits
Otero College
4 Credits Introduces the study of accounting principles for understanding of the theory and logic that underlie procedures and practices. Major topics include the accounting cycle for service and merchandising companies, special journals and subsidiary ledgers, internal control principles and practices, notes and interest, inventory systems and costing, plant assets and intangible asset accounting, and depreciation methods and practices.
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ACC 121 - Accounting Principles I
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ACC 122: Accounting Principles II
4.00 Credits
Otero College
4 Credits Continues the study of accounting principles as they apply to partnerships and corporations. Major topics include stocks and bonds, investments, cash flow statements, financial analysis, budgeting, and cost and managerial accounting. PreRequisite: ACC 121 or equivalent
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ACC 125: Computerized Accounting
3.00 Credits
Otero College
3 Credits Introduces the capabilities of computer applications in accounting. Includes solving accounting problems of a financial nature and hardware and software controls.
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ANT 101: Cultural Anthropology
3.00 Credits
Otero College
3 Credits Studies human cultural patterns and learned behavior. Includes linguistics, social and political organization, religion, culture and personality, culture change, and applied anthropology.
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ANT 101 - Cultural Anthropology
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ANT 107: Introduction to Archeology
3.00 Credits
Otero College
3 Credits Introduces the science of recovering the human prehistoric and historic past through excavation, analysis, and interpretation of material remains. Includes a survey of the archaeology of different areas of the Old and New Worlds. Also includes the works of selected archaeologists and discussions of major archaeological theories.
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ANT 107 - Introduction to Archeology
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ANT 111: Physical Anthropology
3.00 Credits
Otero College
3 Credits Studies human biology and its effects on behavior. Includes principles of genetics and evolution, vertebrates and primates, human origins, human variation, and ecology.
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ART 110: Art Appreciation
3.00 Credits
Otero College
3 Credits Introduces the cultural significance of the visual arts, including media, processes, techniques, traditions, and terminology.
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ART 110 - Art Appreciation
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ART 111: Art History I:Ancient to Medieval
3.00 Credits
Otero College
3 Credits Provides the knowledge base to understand the visual arts, especially as related to Western culture. Surveys the visual arts from the Ancient through the Medieval periods.
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ART 111 - Art History I:Ancient to Medieval
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