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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 + BCIS 2217 or departmental approval
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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 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 + BCIS 2217
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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 + ACCT 1998)
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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 + 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 2998: Accounting Internship
3.00 Credits
Central New Mexico Community College
Provides students the opportunity to work a minimum of 135 hours in a new job experience in accounting or training-related supervised workstations. Students are supervised jointly by CNM and the company.
Prerequisite:
ACCT 1135 + department approval
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ACCT 2999: Accounting Capstone
1.00 Credits
Central New Mexico Community College
Focuses on assessment of student learning outcomes for the Accounting program of study.
Prerequisite:
Department approval
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AFST 1110: Introduction to Africana Studies
3.00 Credits
Central New Mexico Community College
An interdisciplinary course that introduce students to the histories, cultures, and experiences of global people of African descent.
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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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