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Acct 422: Corporate,Partnership,and Estate Taxation
3.00 Credits
New Mexico Highlands University
A continuation of Acct 321, with emphasis on corporation tax, estate tax, and partnership and gift tax. Prerequisite: Acct 408 or permission of instructor.
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Acct 422 - Corporate,Partnership,and Estate Taxation
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Acct 481: Accounting Systems
3.00 Credits
New Mexico Highlands University
The formal accounting-information system with emphasis on the application of general theory of information to the problem of efficient economic operations. Prerequisite: Acct 392 or permission of instructor.
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Acct 481 - Accounting Systems
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Acct 482: International Accounting
3.00 Credits
New Mexico Highlands University
A study of differences between the United States' and other countries' accounting and reporting procedures and their importance to business. Prerequisite: Acct 287
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Acct 482 - International Accounting
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Acct 483: Not-for-Profit Accounting
3.00 Credits
New Mexico Highlands University
This course provides a foundation of Not-for-Profit accounting. Student will compare and contrast not-for-profit enterprises with for-profit businesses, apply basic accounting concepts to not-for-profit organizations, and understand and construct basic financial statements. Prerequisite: Acct 287
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Acct 483 - Not-for-Profit Accounting
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Acct 485: Financial Statement Analysis
3.00 Credits
New Mexico Highlands University
This course provides a foundation for reading and interpreting a firm's financial statements. The course focuses on firm's 10-K fillings with the Securities and Exchange Commission (SEC). The course will analyze various components of the firm's filings including financial statements, management discussion and analysis, footnotes and auditor's opinion on financial statements and footnotes. The course covers both the practical interpretation from reading the firm's 10-K and the underlying accounting theory. Prerequisite: Acct 287 and Fin 341.
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Acct 485 - Financial Statement Analysis
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Acct 487: Advanced Accounting Topics
3.00 Credits
New Mexico Highlands University
Advanced topics in accounting, with emphasis on consolidated financial statements. Prerequisite: Acct 301, Acct 392, or permission of the instructor.
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Acct 487 - Advanced Accounting Topics
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Acct 489: Governmental Accounting
3.00 Credits
New Mexico Highlands University
Accounting principles and procedures in governmental and institutional units and fiduciaries. Prerequisite: Acct 287 or permission of the instructor.
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Acct 489 - Governmental Accounting
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Acct 490: Independent Study
3.00 Credits
New Mexico Highlands University
Individual directed study arranged with an instructor. Prerequisite: Permission of instructor.
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Acct 490 - Independent Study
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Acct 492: Auditing
3.00 Credits
New Mexico Highlands University
Techniques of auditing procedures. Prerequisite: Acct 392 and Acct 481 or permission of instructor.
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Acct 492 - Auditing
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AH 310: Art History I
3.00 Credits
New Mexico Highlands University
Survey course of Western art and architecture from pre-history to the Medieval period. NM Common Course Number: AH 2113
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AH 310 - Art History I
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