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ACCT 2240: Cost Management Accounting
3.00 Credits
Central New Mexico Community College
Expands the student's ability to use job order and process costing systems as well as the student's ability to apply and analyze accounting information for decision making in planning and controlling business activities. This includes the collecting of cost information, cost estimation and allocation, standard costs, budgeting and cost-volume-profit relationships.
Prerequisite:
ACCT 2120 AND BCIS 2217 or departmental approval
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ACCT 2240 - Cost Management Accounting
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ACCT 2250: Introduction to Fund Accounting
3.00 Credits
Central New Mexico Community College
A study of basic fund accounting and financial reporting principles and procedures necessary to implement budgetary controls for governmental units and other not-for-profit organizations.
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ACCT 2250 - Introduction to Fund Accounting
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ACCT 2270: Budgeting
3.00 Credits
Central New Mexico Community College
Introduction to an integrative and practical view of concepts, methods, and techniques to develop a budget. Focuses on the budgeting process, its challenges, common issues, and approaches to mitigate problems and improve the learning curve of budget planning.
Prerequisite:
ACCT 1135 AND BCIS 2217
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ACCT 2270 - Budgeting
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ACCT 2320: Introduction to Tax I (Individual)
3.00 Credits
Central New Mexico Community College
Studies the current federal tax laws, providing a working knowledge of preparing taxes for individuals and sole proprietorships. Federal tax law topics include gross income, exclusions, deductions, credits, accounting periods and methods, and property transactions.
Prerequisite:
ACCT 2110 or (ACCT 1220 AND ACCT 1998)
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ACCT 2320 - Introduction to Tax I (Individual)
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ACCT 2350: Introduction to Tax II (Corporate)
3.00 Credits
Central New Mexico Community College
Introduction to the tax law currently implemented by the Internal Revenue Service on business entities including C Corporations, S Corporations, Partnerships and fiduciaries.
Prerequisite:
ACCT 2320 or (ACCT 1220 AND ACCT 1998)
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ACCT 2520: Introduction to Auditing
3.00 Credits
Central New Mexico Community College
Surveys auditing concepts that include audit standards, reports, professional ethics, legal liability, evidence accumulation, audit planning, internal control, transaction cycles, other engagements and operational auditing.
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ACCT 2520 - Introduction to Auditing
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AIML 1010: Introduction to Artificial Intelligence (AI)
3.00 Credits
Central New Mexico Community College
This course will cover basic concepts and applications of artificial intelligence (AI), including AI project cycles. Focus on issues surrounding AI including ethics, bias, culture, regulations, and professional expectations.
Prerequisite:
Reading and Writing Skills 1
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AIML 2010: Fundamentals of Artificial Intelligence
3.00 Credits
Central New Mexico Community College
This course compares and applies current applications of computer vision, natural language processing, and data analytics.
Prerequisite:
AIML 1010
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AIML 2010 - Fundamentals of Artificial Intelligence
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AIML 2110: Deep Learning
3.00 Credits
Central New Mexico Community College
Deep learning mimics the human brain enabling systems to make predictions with incredible accuracy. Deep learning technology is essential to everyday products and services such as digital assistants, voice-enabled TV remotes, and credit card fraud detection as well as emerging technologies such as self-driving cars. Students In this course identify the main deep learning algorithms and applications.
Prerequisite:
AIML 2010
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AIML 2110 - Deep Learning
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AIML 2120: Natural Language Processing
3.00 Credits
Central New Mexico Community College
Natural language processing machines understand and respond to text or voice with text or speech of their own. Natural language processing is used in voice-operated products and customer service chatbots along with a growing list of new products. Students in the course identify the main natural language processing algorithms and applications.
Prerequisite:
AIML 2010
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AIML 2120 - Natural Language Processing
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