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ACCT 212: Advanced Bookkeeping
3.00 Credits
Eastern New Mexico University-Roswell Campus
Procedures and practices in bookkeeping with emphasis on computerized accounting. Accounting software, Excel spreadsheets, and payroll software will be used to complete problems and practice sets for small businesses. Prerequisites: ACCT 202, ACCT, 209 or 210, CAS 274.
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ACCT 214: Volunteer Tax Preparer
2.00 Credits
Eastern New Mexico University-Roswell Campus
Introduction to basic income tax-return preparation issues and software for basic tax returns for low-income and elderly taxpayers. Students will be required to take a certification exam. Prerequisite: ACCT 204. Corequisite: ACCT 214L.
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ACCT 214L: Volunteer Tax Preparer Internship
1.00 Credits
Eastern New Mexico University-Roswell Campus
Students apply current tax code to prepare individual tax returns for low-income and elderly taxpayers. Thirty hours of volunteer tax return preparation work during spring term is required along with passing a certification examination. Corequisite: ACCT 214.
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ACCT 215: Certified Bookkeeper
3.00 Credits
Eastern New Mexico University-Roswell Campus
Fundamental accounting principles and concepts, procedures in data accumulation, presentation, and preparation of and adjustments to financial reports. Payroll, payroll laws, and payroll tax processing are covered. Detailed examination of accounting for inventory, depreciation, internal controls, and fraud. Corequisite/Prerequisite: ACCT 212 and consent of instructor.
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ACCT 251: Intermediate Accounting I
3.00 Credits
Eastern New Mexico University-Roswell Campus
Theory pertaining to assets, special purpose funds, liabilities, the balance sheet, and income and retained earnings statements. Prerequisite: ACCT 202. (ENMU-Portales accepts for upper-division accounting credit.)
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ACCT 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 294: Accounting Internship
3.00 Credits
Eastern New Mexico University-Roswell Campus
The capstone course required to complete the Accounting Degree. Students will work a minimum of nine (9) hours per week under the joint supervision of the cooperating firm and ENMU-Roswell. Presentation of a detailed work experience report will be required. Prerequisite: ACCT 206. (This is part of Aviation Maintenance Technology. Also see PPL - Powerplant.)
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ACS 010: Recognizing Conflict
2.00 Credits
Eastern New Mexico University-Roswell Campus
Course focuses on understanding conflict and making appropriate personal choices in situations of conflict. Areas of instruction may include problem solving, effective listening skills, self-control, criticism, peer pressure, and stress management.
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ACS 011: Special Topics Program
4.00 Credits
Eastern New Mexico University-Roswell Campus
Designed to provide career training for students whose career needs are not within the Special Services Program's traditional course offerings. Possible career choices may include training in Animal Care, Landscaping and Plant Care Tech, Fashion Merchandising, Stocking and Merchandising, or other areas to meet the students' needs. Corequisite: ACS 011L.
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ACS 011L: Special Topics Lab
6.00 Credits
Eastern New Mexico University-Roswell Campus
Laboratory and field work sites with hands-on experience providing the student with the opportunity to apply skills learned in ACS 011. Corequisite: ACS 011.
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