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ACCT 110: Payroll Accounting
3.00 Credits
Luna Community College
This course covers payroll accounting procedures, which include payroll tax, and employment reports, forms, and deposits. Prerequisite: MATH105 or equivalent COMPASS/ACT score.
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ACCT 110 - Payroll Accounting
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ACCT 200: Accounting Principles I
4.00 Credits
Luna Community College
This course introduces students to the complete accounting cycle and the various generally accepted accounting principles. It also introduces students to assets and liabilities, the use of special journals, accounting for merchandising, internal control, cash, inventories, plant assets, and interest computations. Prerequisite: MATH105 or equivalent COMPASS/ACT score. NM Common Course Number: ACCT2113.
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ACCT 200 - Accounting Principles I
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ACCT 201: Accounting Principles II
4.00 Credits
Luna Community College
This course is a continuation of Accounting Principles I and is also an introduction to partnership formation, corporations, stocks, dividends, bonds payable, and cash flow statements. Prerequisite: ACCT200. NM Common Course Number: ACCT2123.
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ACCT 201 - Accounting Principles II
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ACCT 203: Computerized Accounting
4.00 Credits
Luna Community College
This course is designed to familiarize students with the capabilities of integrated computerized accounting packages. Integrated systems include, the general ledger, accounts receivable, accounts payable, inventory, depreciation, payroll accounting, and financial statement analysis. Prerequisites: ACCT200 and CIS100.
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ACCT 203 - Computerized Accounting
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ACCT 210: Managerial Accounting
4.00 Credits
Luna Community College
This course introduces the accounting students to managerial accounting concepts and principles, manufacturing accounting, planning and control, and decision-making. Prerequisite: ACCT200.
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ACCT 210 - Managerial Accounting
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ACCT 215: Governmental Accounting
4.00 Credits
Luna Community College
This course covers legal and mechanical practice in accounting for governmental units and special non-profit organizations. Prerequisite: ACCT201.
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ACCT 215 - Governmental Accounting
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ACCT 218: QuickBooks
4.00 Credits
Luna Community College
This is a hands-on-course designed to introduce students to accounting application software. Students will learn how to develop Chart of Accounts; manage accounts payable, accounts receivable, and payroll; and how to develop, print, and analyze financial statements. Prerequisites: ACCT200 and CIS100.
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ACCT 218 - QuickBooks
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ACCT 231: Intermediate Accounting
4.00 Credits
Luna Community College
This course provides an overview of concepts covered in Accounting Principles I, Accounting Principles II, Computerized Accounting, and Managerial Accounting. Throughout this course, students review accounting theory and practice that covers asset valuation and income determination. Prerequisites: ACCT201 and ACCT210. NM Common Course Number: ACCT2133.
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ACCT 231 - Intermediate Accounting
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ACCT 252: Individual Taxation
3.00 Credits
Luna Community College
This course examines the fundamental characteristics of Federal and state legislation as applied to individual incomes. Prerequisite: ACCT200 or instructor approval.
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ACCT 252 - Individual Taxation
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ACCT 253: Individual Taxation Practicum
1.00 Credits
Luna Community College
This course provides students with an opportunity to apply the principles, theory, and knowledge they acquired in the ACCT252 Individual Taxation course by volunteering their time to prepare basic, quality tax returns for elderly and economically disadvantaged individuals. Students who successfully complete the course requirements are required to take either the exams provided through Tax Help New Mexico through Central Community College's Web-CT course or to take the basic and intermediate certification exams offered through Link and Learn on the IRS website. Upon successful completion of the exam(s), students will receive Tax Preparation certification from the Internal Revenue Service. Prerequisites: ACCT200 and ACCT252.
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ACCT 253 - Individual Taxation Practicum
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