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AB 291: Directed Studies
1.00 - 3.00 Credits
Eastern New Mexico University-Roswell Campus
This course allows the student to investigate in depth some subject matter that is not covered in the courses regularly offered by ENMU-Roswell. Assignments must, as a minimum, require 30 hours of work per credit hour in the form of a substantial research paper, study, or project. Prerequisite: Completion of Directed Studies Request form; consent of instructor and administrative approval. (Repeatable for credit.)
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ACCT 168/268: Workshop in Accounting
1.00 - 9.00 Credits
Eastern New Mexico University-Roswell Campus
As announced. (Repeatable for credit.)
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ACCT 168/268 - Workshop in Accounting
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ACCT 193/293: Topics in Accounting
1.00 - 9.00 Credits
Eastern New Mexico University-Roswell Campus
As announced. (May be repeated for credit with consent of instructor and administrative approval.)
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ACCT 193/293 - Topics in Accounting
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ACCT 200: Basic Bookkeeping and Accounting
3.00 Credits
Eastern New Mexico University-Roswell Campus
Composition of a basic system and implementation. Areas of concentration include preparing a balance sheet, journalizing an open entry from the source document, journalizing and posting other daily transactions, preparing a trial balance on a worksheet, preparing adjusting entries, and preparing a post closing trial balance to complete the bookkeeping cycle.
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ACCT 201: Principles of Accounting I
4.00 Credits
Eastern New Mexico University-Roswell Campus
Fundamental accounting principles and concepts, procedures in data accumulation presentation, and preparation of financial reports. Three hours lecture and two hours laboratory weekly.
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ACCT 202: Principles of Accounting II
4.00 Credits
Eastern New Mexico University-Roswell Campus
Partnerships, corporations, financing of business entities, cost accounting and budget analysis. Three hours lecture and two hours laboratory weekly. Prerequisite: ACCT 201.
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ACCT 204: Basic Income Tax
3.00 Credits
Eastern New Mexico University-Roswell Campus
Income tax forms and laws which affect a small business, including payroll and income tax returns, emphasizing individual taxes.
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ACCT 204 - Basic Income Tax
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ACCT 206: Accounting for Small Business
3.00 Credits
Eastern New Mexico University-Roswell Campus
Full charge bookkeeping activities for a small business. Payroll, payroll taxes with both state and federal tax payments and reporting, development and upkeep of a chart of accounts, combined journals, microcomputer accounting, preparation and analysis of financial statements. Prerequisite: ACCT 201.
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ACCT 209: Microcomputer Accounting-Peachtree
3.00 Credits
Eastern New Mexico University-Roswell Campus
Basic accounting principles for business concerns with transactions recorded using a microcomputer. Emphasis will be on setting up Peachtree, basic business transactions, invoicing, managing inventories, accounts receivable, and accounts payable. Prerequisite: ACCT 200 or 201.
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ACCT 209 - Microcomputer Accounting-Peachtree
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ACCT 210: Microcomputer Accounting-QuickBooks
3.00 Credits
Eastern New Mexico University-Roswell Campus
Basic accounting principles for business concerns with transactions recorded using a microcomputer. Emphasis will be on setting up QuickBooks, basic business transactions, invoicing, managing inventories, accounts receivable, and accounts payable. Prerequisite: ACCT 200 or 201.
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