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ACCT 150: Personal Income Tax
3.00 Credits
Clovis Community College
Introduces basic federal and state tax codes for preparing individual income tax returns. Students will learn and practice preparing simple tax returns using tax software and will demonstrate knowledge by completing practice problems and answering basic tax questions. Students will be required to pass a certification exam and assist in preparing individual tax returns for low income and elderly taxpayers.
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ACCT 201: Introductory Accounting I
4.00 Credits
Clovis Community College
Prerequisite: “B” or better in MATH 094 or Accuplacer Test placement into MATH 096 An introduction to accounting for service or merchandising businesses. Content includes generally accepted accounting principles, financial accounting procedures, accounting information systems, and preparation of financial statements. (NMCCN ACCT 2114)
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ACCT 201: Introductory Accounting I
4.00 Credits
Clovis Community College
(4 Credits) Prerequisite: "B" or better inMATH 094 or Accuplacer Test placement into MATH 096 An introduction to accounting for service or merchandising businesses. Procedures in fi nancial accounting, data accumulation, and preparation of fi nancial statements. (NMCCN ACCT 2114)
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ACCT 202: Introductory Accounting II
4.00 Credits
Clovis Community College
(4 Credits) Prerequisite: "C" or better inACCT 201 An introduction to corporations, the statement of cash fl ows, fi nancial statement analysis, managerial accounting, manufacturing businesses, cost behavior, costvolume- profi t analysis, budgeting, decentralized operations, and partnerships. ( NMCCN ACCT 2124)
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ACCT 202: Introductory Accounting II
4.00 Credits
Clovis Community College
Prerequisite: “C” or better in ACCT 201 An introduction to accounting for corporations and partnerships. Content includes the statement of cash flows, cost accounting systems, budgeting processes, differential analysis, cost-volume-profit analysis, and financial statement analysis. (NMCCN ACCT 2124)
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ACCT 206: Computerized Accounting
3.00 Credits
Clovis Community College
Prerequisites: One semester of accounting and CIS 101 or CIS 120 or consent of instructor Out-of-class computer work required. An introduction to computer-based accounting using a current version of a popular accounting application. Emphasis is on the automation of manual accounting procedures. The course includes coverage of generally accepted accounting principles, transaction analysis, chart of accounts, subsidiary ledger setup, and the generation of accounting related reports.
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ACCT 211: Cost Accounting
3.00 Credits
Clovis Community College
Prerequisite: ACCT 202 Accounting for costs of products and services; cost analysis and estimation; and relevant costs for planning, controlling, and decision making.
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ACCT 211: Cost Accounting
3.00 Credits
Clovis Community College
(3 Credits) Prerequisite: ACCT 202 Accounting for costs of products and services; cost analysis and estimation; relevant costs for planning, controlling and decision making.
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ACCT 268: Workshop in Accounting
1.00 - 3.00 Credits
Clovis Community College
As announced. (Workshops are graded on a Pass (P) or Fail (F) basis.)
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ACCT 290: Co-op in Accounting
1.00 - 3.00 Credits
Clovis Community College
Co-op allows students a unique opportunity to apply classroom knowledge in a paid, planned, and supervised work experience. It provides students an edge with their career goals by extending their learning environment, enhancing their self-confidence, and expanding their professional growth. Advance approval is required prior to enrollment. (See procedure on page 24.) May be repeated for a maximum of nine (9) credit hours.
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