Accounting

The objectives of the accounting program are to prepare students for entry into the accounting profession and to provide courses that will facilitate the attainment of professional accounting certification. Professional certification and career paths are available as follows:

  1. Public Accounting-Certified Public Accountant (CPA)
  2. Management Accounting-Certified Management Accountant (CMA)
  3. Internal Auditing-Certified Internal Auditor (CIA)
  4. Certified Government Financial Manager (CGFM)


Students seeking professional certification should work with their advisor to identify the appropriate certification requirements and to develop a plan to meet those requirements. For example, the 150 credit hour requirement for the CPA exam in New Mexico may be accomplished through additional undergraduate course work or through the Master of Business administration (MBA) Degree. Descriptions for ACCT courses begin on page 123 of the Student Catalog.

  1. Bachelor's Degree Requirements, see page 37 of the Student Catalog.
    Note: Students must successfully complete UNIV 101, HPE 142 and IS 151 or the ENMU computer technology assessment. IS 151 or the ENMU computer technology assessment should be taken in the first semester of attendance at ENMU. The major in accounting requires a minimum of 54 hours of upper-division courses. Developmental courses (EDF 097, ENG 097, MATH 094, MATH 097, RED 097, UNIV 097 and any course whose number begins with 0) will not be counted toward graduation requirements.
  2. General Education Requirements (41 hours), see page 41 of the Student Catalog.
    Note: Some Foundation Core Requirements and Basic Skills Requirements may also fulfill General Education requirements.
    See advisor for details.
  3. Foundation Core Requirements (31 hours), see page 43 of the Student Catalog.
    Students must achieve a grade of "C" or higher in all courses.
  4. Business Core Requirements (24 hours), see page 43 of the Student Catalog.
    Students must achieve a grade of "C" or higher in all courses.
  5. International Course Requirement (3 Hours)
    Course Course Title Credit Hours
    ACCT 430 International Accounting 3
    Students must complete course with a grade of "C" or higher.
  6. Accounting Major Requirements (24 hours).
    Course Course Title Credit Hours
    ACCT 305 Intermediate Accounting I 3
    ACCT306 Intermediate Accounting II 3
    ACCT 311 Cost Accounting 3
    ACCT 342 Governmental and Not-forProfit Accounting 3
    ACCT 371 Income Tax Accounting: Individual 3
    ACCT 400 Accounting Information Systems Theory 3
    ACCT 422 Auditing 3

    Students must also complete one upper-division (300-/400-level) ACCT elective course (3).

  7. Electives to complete a minimum of 128 hours.
    Note: This is a composite major and does not require a minor. For the minor in Accounting, see the Minors section on page 46 of the Student Catalog.

 

Career Options

  • Public accounting: certified public accountant (CPA)
  • Management accounting: certified management accountant (CMA)
  • Internal auditing: certified internal auditor (CIA)
  • Government accounting

Degree Plans