Accounting

Program Plan

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Catalog 2014-15: AAS.ACCT CER.ACCT.BKKP CER.ACCT.PAYR

Catalog 2013-14: AAS.ACCT CER.ACCT.BKKP CER.ACCT.PAYR

Catalog 2012-13: AAS.ACCT CER.ACCT.BKKP CER.ACCT.PAYR

Catalog 2011-12: AAS.ACCT CER.ACCT.BKKP CER.ACCT.PAYR

Accounting
4.0 credits ACCT-201: Fundamentals of Accounting I
This course gives the student a solid foundation in generally accepted accounting principles beginning with basic double-entry concepts, classification of accounts, preparation of financial statements, special-purpose journals, and the measurement and reporting of assets and current liabilities. Emphasis is on the sole proprietorship, including both service and merchandising entities. [NM Common Course Number: ACCT 2113, Business Transfer Module]
Prerequisites: Math-096 and (RDNG-099 or RDNG-113) or appropriate Math and Reading Accuplacer scores.
Offered: ALL
4.0 credits ACCT-202: Fundamentals of Accounting II
This course begins with the accounting for partnerships and corporations, long-term investments and debt, statement of cash flows, and financial statement analysis. This is followed by a study of managerial accounting including cost flows, behavior, allocations and control, with standards and variance analysis, product costing using job order and process systems, and operating and capital budgeting. [NM Common Course Number: ACCT 2123, Business Transfer Module]
Prerequisites: Take ACCT-201 or take ACCT-175 and ACCT-176;
Offered: FASP
3.0 credits ACCT-216: Spreadsheet Accounting
This course is a hands-on spreadsheet accounting course designed to help students apply previous knowledge and processes of financial and managerial accounting to a computerized environment using popular spreadsheet software.
Prerequisites: Take COSC-125.
Corequisites: ACCT-202
Offered: SP
3.0 credits ACCT-218: Computerized Accounting
This course emphasizes the practical aspects of using computerized accounting software. Through the use of computer simulations, the student will demonstrate the ability to set up an accounting system using a hands-on approach, which integrates an understanding of accounting with mastery of the software. Activities will include the preparation and completion of quarterly, semi-annual and annual reports along with financial statements and various tax reports as required.
Prerequisites: Take ACCT-175 and ACCT-176 or ACCT-201.
Offered: SP
3.0 credits ACCT-220: Payroll Accounting
This course emphasizes the practical aspects of accounting for small businesses. Through the use of manual and computer payroll simulations, the student will demonstrate the ability to set up employee records, determine and calculate wages and deductions, and prepare the required governmental and tax reports. Technology is incorporated to give students hands-on experience based on the current practices of payroll specialists.
Prerequisites: Take ACCT-175 and ACCT-176 or take ACCT-201.
Offered: FALL
3.0 credits ACCT-221: Intermediate Accounting I
Current financial accounting practices are studied with emphasis on the application of accounting theory. This course deals primarily with financial accounting and reporting information to external users. [NM Common Course Number: ACCT 2133, Business Transfer Module]
Prerequisites: Take ACCT-202
Offered: SP
2.0 credits ACCT-230: Tax Help I
Classroom training for the interviewing of and income tax preparation for low income clients under the I.R.S. Tax Help New Mexico program.
Offered: FASP
2.0 credits ACCT-231: Tax Help II
The practical application of interviewing and income tax preparation functions for low income clients is performed by students under the IRS and/or Tax Help New Mexico Program.
Offered: SP
3.0 credits ACCT-232: Income Tax-Individual & Proprietors
Federal income taxation of individuals and proprietorships under the Internal Revenue Code and regulations, including accounting periods, methods, income, deductions, property transactions, tax credits, and research and planning.
Prerequisites: Take ACCT-175 and ACCT-176 or take ACCT-201.
Offered: FALL
3.0 credits ACCT-242: Cost & Managerial Acct I
This course deals primarily with internal reporting designed to enhance the ability of management in decision making, planning, and control. The assignment of costs to products or services, budgets, standard costs, variance analysis, break-even analysis, and the study of how costs behave.
Prerequisites: Take ACCT-202
Offered: FALL
3.0 credits ACCT-255: Certified Bookkeeper Capstone
This course serves as a specific capstone course following the successful completion of the Bookkeeping Certificate Program. The study will be focused on the current job market demands as related to qualified, professional bookkeepers. Students will be provided guidance and specific training towards testing and achieving the Certified Bookkeeper Designation. This course is not designed for transfer.
Offered: SP
3.0 - 4.0 credits ACCT-280: Cooperative Education
Students are employed in an approved accounting area. Individualized learning objectives will be developed that are measurable, achievable, and feasible at the outset of the course. May be repeated one or more times for additional credit.
Prerequisites: Take ACCT-202.
Offered: DMND Faculty Permission Required
1.0 - 3.0 credits ACCT-295: SPTO: (Special Topics)
Special or specific topic course to meet the needs of students. Topics and credits are announced in the Schedule of Classes. These courses may be used as electives for Associate degree requirements. May be repeated one or more times for additional credit. No more than 6 credits of special topic courses can be used toward a degree.
Offered: DMND
1.0 - 4.0 credits ACCT-299: SPTO: Special Topics

Offered: ALL

For more information, please call Jack Kant at 505-566-3301. Or send an email to kantj@sanjuancollege.edu.