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AC 114: Principles of Accounting
4.00 Credits
New Mexico Junior College
This course is designed to introduce double-entry accounti ng applicable to a sole proprietorship business. Included in the course content will be theory, analysis of business transacti ons, fi nancial statements, the accounti ng cycle, and systems. This is a four credit hour course.
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AC 114 - Principles of Accounting
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AC 124: Principles of Accounting II
4.00 Credits
New Mexico Junior College
This course covers the principles of accounti ng for partnerships and corporati ons with emphasis upon the corporate form of business organizati on. Manufacturing job order, process cost, and decision-making are introduced. This is a four credit hour course. Prerequisite: AC 114.
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AC 124 - Principles of Accounting II
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AC 213: Intermediate Accounting I
3.00 Credits
New Mexico Junior College
A refi nement of the interpretati on, recording, and reporti ng of fi nancial data is introduced in this course. Topics studied will include accounti ng concepts and principles, underlying assets as reported on the balance sheet, eff ect on the income statement, and statement of retained earnings. This is a three credit hour course. Prerequisite: AC 124
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AC 213 - Intermediate Accounting I
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AC 213A: Microcomputer Accounting I
3.00 Credits
New Mexico Junior College
This course employs a computerized approach to the accounti ng environment. The focus will be on Excel and Payroll Accounti ng. In the Excel environment, numerous applicati ons including bank reconciliati ons, depreciati on schedules, accounts receivable, accounts payable, journals, and worksheets will be covered. In the payroll environment, problems concerning unemployment law, fair employment law, human resource systems, social security, and income tax withholding will be solved using soft ware provided. This is designed for students with limited or no background in computers. This is a three credit hour course. Prerequisite: SC 123B or AC 114.
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AC 213A - Microcomputer Accounting I
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AC 223: Intermediate Accounting II
3.00 Credits
New Mexico Junior College
This course is a conti nuati on and refi nement of the interpretati on, recording, and reporti ng of fi nancial data. Topics studied include accounti ng concepts and principles underlying liabiliti es and stockholder's equity as reported on the balance sheet, eff ect on the income statement, and statement of retained earnings. This is a three credit hour course. Prerequisite: AC 213.
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AC 223 - Intermediate Accounting II
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AC 223B: Microcomputer Accounting II
3.00 Credits
New Mexico Junior College
This course is a comprehensive study of a more complex computerized accounti ng system uti lizing QuickBooks and Peachtree soft ware. This package will include a general ledger package, accounts receivable, accounts payable, inventory, payroll, and depreciati on. This is a three credit hour course. Prerequisites: AC 124, AC 213A, or consent of the instructor
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AC 231-233: Accounting Cooperati ve Work Experience
1.00 - 3.00 Credits
New Mexico Junior College
Accounti ng Cooperati ve Work Experience is designed to improve accounti ng theoreti cal skills through actual work experience. Work objecti ves will be established and completed on a semester basis with the cooperati ve employer and the accounti ng coordinator/instructor. This is a one, two, or three credit hour course. Prerequisite: AC 124.
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AC 231-233 - Accounting Cooperati ve Work Experience
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AC 233A: Income Tax
3.00 Credits
New Mexico Junior College
This course is designed as a fi rst course in Federal Taxati on for undergraduate accounti ng, business, and law students. The primary focus of this course is individual taxati on including gross income, personal and dependency exempti ons, fi ling status, deducti ons and losses, capital recovery, itemized deducti ons, alternati ve minimum tax, and tax credits. Students will solve tax problems uti lizing computerized tax soft ware as though they were actually fi ling tax returns. This is a three credit hour course. Prerequisite: AC 114.
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AC 233A - Income Tax
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AN 123: Introducti on to Cultural Anthropology
3.00 Credits
New Mexico Junior College
This course is a brief history of the growth of the sciences of anthropology and archaeology. It examines in a holisti c approach, the aspects of culture including technology, ecology, economics, family structure, politi cal structure, religion, linguisti cs, the arts, and educati on. This is a three credit hour course.
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AN 123 - Introducti on to Cultural Anthropology
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AR 113: Art Appreciati on
3.00 Credits
New Mexico Junior College
This is a general course on art appreciati on. Open to all college students, it covers the analysis of art elements and principles as applied to various forms of visual expression including painti ng, drawing, sculpture, and architecture. This course will develop for the student awareness and appreciati on of art through fi lm and video, presentati ons, classroom assignments, and acti ve student parti cipati on in class discussions. This is a three credit hour course.
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AR 113 - Art Appreciati on
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