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ACCT 421: Internal Auditing
3.00 Credits
Eastern New Mexico University-Main Campus
Procedures and practices in the verification of amounts and records in the preparation of audit reports within the business entity. Prerequisites: ACCT 305; STAT 213. (TBA)
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ACCT 422: Auditing
3.00 Credits
Eastern New Mexico University-Main Campus
Standards for planning and conducting audits and other types of examinations of financial statements, working paper content and form, auditors' opinions on financial statements, and ethics of the profession. Prerequisites: ACCT 306. (S)
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ACCT 430: International Accounting
3.00 Credits
Eastern New Mexico University-Main Campus
Examination of international standards and practices that have resulted from differing economic, social, political, and legal environments. Prerequisite: ACCT 305 or consent of instructor. (TBA)
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ACCT 430 - International Accounting
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ACCT 475: Income Tax Accounting:Corporations,Partnerships,and Fiduciaries
3.00 Credits
Eastern New Mexico University-Main Campus
Federal income tax laws and regulations; related accounting problems for partnerships, corporations and fiduciaries. Prerequisite: ACCT 371. (TBA)
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ACCT 475 - Income Tax Accounting:Corporations,Partnerships,and Fiduciaries
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ACCT 476: Tax Research and Planning
3.00 Credits
Eastern New Mexico University-Main Campus
Use of research tools in a professional tax library, tax planning and tax consequences of various forms of business organizations. Prerequisite: ACCT 371. (TBA)
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ACCT 476 - Tax Research and Planning
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ACCT 481: Theory of Accounting
3.00 Credits
Eastern New Mexico University-Main Campus
Use of the AICPA Bulletins, AAA Statements and the FASB Statements to review the development of accounting theory. Prerequisites: ACCT 306. (TBA)
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ACCT 481 - Theory of Accounting
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ACCT 489: Internship
1.00 - 3.00 Credits
Eastern New Mexico University-Main Campus
Minimum of eight weeks on-the-job experience related to the student's major. Daily journal and a written report relating the work experience to the student's education are required. Grading is satisfactory/unsatisfactory. (Will not count as an Accounting elective.) Prerequisite: ACCT 305; instructor, academic advisor, department chair approval. (F, S, Su)
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ACCT 489 - Internship
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ACCT 491: Directed Study
1.00 - 3.00 Credits
Eastern New Mexico University-Main Campus
Independent study. (May be repeated for a maximum of 4 hours) Prerequisite: ACCT 306; instructor, academic advisor, department chair approval. (F, S, Su)
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ACCT 491 - Directed Study
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ACCT 493: Topics in Accounting
1.00 - 3.00 Credits
Eastern New Mexico University-Main Campus
As announced. (May be repeated for a maximum of 6 hours with consent of instructor.) Prerequisite: ACCT 306.
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ACCT 493 - Topics in Accounting
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AG 101: Animal Science
3.00 Credits
Eastern New Mexico University-Main Campus
Livestock and meat industry; problems of feeding management; and development of basic skills in cattle, sheep and swine selection. (F)
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AG 101 - Animal Science
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