Accounting and Banking

The Certificate in Accounting prepares students for work within the managerial field of accounting. In addition to accounting principles, practices, and software, the curriculum focuses on business law, management, and operation of the microcomputer and common computer applications.

The Certificate in Banking prepares students for work in the banking industry. The curriculum focuses on accounting, banking principles, business law, communications, management, marketing, spreadsheets, and operation of the microcomputer and common computer applications.

Gainful Employment Disclosure:  Important information about the educational debt, earnings, and completion rates of students who attend this program can be found on the following Gainful Employment Disclosure

Graduation Requirements

ENGL 111G Rhetoric and Composition with a C or higher; placement into college-level math and reading courses or completion of developmental courses with a C or higher.  A minimum of 15 of the 60 credits for the associate’s degree must be completed at NMSU or one of its community colleges. Individual academic programs may have additional requirements.

ACCT 101. Supplemental Instruction to ACCT 221

1 Credit (1)

Collaborative workshop for students in ACCT 221 – Financial Accounting. Course does not count toward departmental degree requirements. May be repeated up to 2 credits. Restricted to Las Cruces campus only.

Corequisite(s): ACCT 221.

ACCT 200. A Survey of Accounting

3 Credits (3)

Emphasis on financial statement interpretation and development of accounting information for management. For engineering, computer science, and other non business majors. Community Colleges only.

Prerequisite: one C S course or consent of instructor.

ACCT 221. Principles of Accounting I (Financial)

3 Credits (3)

An introduction to financial accounting concepts emphasizing the analysis of business transactions in accordance with generally accepted accounting principles (GAAP), the effect of these transactions on the financial statements, financial analysis, and the interrelationships of the financial statements.

ACCT 222. Principles of Accounting II (Managerial)

3 Credits (3)

An introduction to the use of accounting information in the management decision making processes of planning, implementing, and controlling business activities. In addition, the course will discuss the accumulation and classification of costs as well as demonstrate the difference between costing systems.

Prerequisite(s): ACCT 221.