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ACCT 200: Survey of Accounting
3.00 Credits
Eastern New Mexico University-Main Campus
A survey of financial and managerial accounting for non-business majors. Non-technical financial accounting procedures, interpretation of financial statements, accounting responsibility of the manager, budgeting and cost-volume-profit analysis for decision making. (S)
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ACCT 201: Introduction to Financial Accounting
3.00 Credits
Eastern New Mexico University-Main Campus
Fundamental accounting principles and concepts, procedures in data accumulation and presentation, and preparation of financial statements, types of business entities, and financing business entities. Prerequisite: MATH 119. (F, S)
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ACCT 202: Introduction to Managerial Accounting
3.00 Credits
Eastern New Mexico University-Main Campus
This introductory course is concerned with the use of financial and related information by managers and other persons inside specific organizations to make strategic, organizational, and operational decisions. Prerequisites: ACCT 201. (F, S)
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ACCT 305: Intermediate Accounting I
3.00 Credits
Eastern New Mexico University-Main Campus
Accounting for inventories, property, depreciation, and intangible assets. Prerequisites: ACCT 201, 202. (F)
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ACCT 306: Intermediate Accounting II
3.00 Credits
Eastern New Mexico University-Main Campus
Accounting for cost bonds, corporate capital, earnings per shar and statement of cash flows. Prerequisite: ACCT 305. (S)
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ACCT 311: Cost Accounting
3.00 Credits
Eastern New Mexico University-Main Campus
Accounting for costs of products and services; cost analysis and estimation; relevant costs for planning, controlling and decision making. Prerequisites: ACCT 201, 202; STAT 213. (S)
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ACCT 342: Governmental Accounting
3.00 Credits
Eastern New Mexico University-Main Campus
Fundamental principles of accounting relating to governmental-type entities, account classification, and financial statement preparation and requirements. Prerequisite: ACCT 305. (TBA)
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ACCT 342 - Governmental Accounting
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ACCT 371: Income Tax Accounting:Individual
3.00 Credits
Eastern New Mexico University-Main Campus
Federal income tax laws and regulations and related accounting problems; preparation of returns for individuals. Prerequisite: ACCT 201, 202. (F)
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ACCT 400: Accounting Information Systems Theory
3.00 Credits
Eastern New Mexico University-Main Campus
Introduction to the design and creation of accounting information systems with emphasis on control and reporting in a computerized environment. Prerequisites: ACCT 201, 202; Junior standing. (F)
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ACCT 401: Advanced Accounting I
3.00 Credits
Eastern New Mexico University-Main Campus
Accounting for mergers, acquisitions, and combinations, and preparation of consolidated financial statements. Prerequisite: ACCT 306. (TBA)
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