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New Mexico State University
Undergraduate Catalog
2008-2009

COLLEGE of BUSINESS

ACCOUNTING and INFORMATION SYSTEMS

Professor Larry Tunnell, department head

Professors Mills, Scribner; Associate Professors Alt, Billiot, Calk, Kreie, Nelson, Oliver, Seipel; Assistant Professors McNelis, Melendrez, Mora, Smith; College Associate Professors Schoener, Shannon

(575) 646-4901

DEGREE: Bachelor of Accountancy

MAJOR: Accounting

DEGREE: Bachelor of Business Administration

MAJOR: Information Systems

MINORS: Accounting Information Systems

DEGREE: Bachelor of Accountancy

The Bachelor of Accountancy degree is available to students choosing accounting as a major. The curriculum is designed to prepare you for the excellent opportunities that exist in public accounting practice and in business, government, and nonprofit organizations. It is also appropriate for those who may choose to seek either the Master of Accountancy or the Master of Business Administration degree after graduation.

Every candidate for the Bachelor of Accountancy degree must fulfill the following requirements in addition to the general education courses, other foundation courses, the business core courses, Viewing a Wider World and general electives (see above).

Major Courses (27 credits)

These requirements combined with the accounting courses required above provide a minimum of 30 credits in accounting.

ACCT 301 and 302, Financial Accounting I and II6
ACCT 353, Cost Accounting3
ACCT 403, Federal Taxation I3
ACCT 451, Auditing Theory and Practices3
ACCT 452, Accounting Systems3
Elective in business, upper-division3
Electives in accounting, upper-division6

DEGREE: Bachelor of Business Administration

Every candidate for the Bachelor of Business Administration degree must fulfill the following requirements in addition to the general education and other foundation courses, business core courses, Viewing a Wider World and general electives (see above).

In the upper-division core IS majors must take ECON 405, Economic Statistics, as their ECON or E ST elective.

MAJOR: Information Systems

The Information Systems program prepares you for a variety of administrative and technical positions associated with the analysis and design of computerized information systems. Potential employers include information system service organizations, public accounting/consulting firms, manufacturing and merchandising business, banks and other financial institutions, government, and others.

Major Courses (27 credits)

ACCT 452, Accounting Systems3
BCIS 122, Introduction to Information Systems Programming3
BCIS 222, Introduction to Object Oriented Programming3
BCIS 322, Intermediate Object Oriented Programming3
BCIS 450, Systems Design, Development and Implementation3
BCIS 475, Database Management Systems 3
Electives in BCIS, upper-division (may not include BCIS 458 or 485)9

MINOR: Accounting

In order to obtain a minor in Accounting, a student must complete 18 or more credit hours of approved course work in Accounting (ACCT), of which at least 12 hours are in courses numbered 300, or higher. A cumulative grade point average of 2.0 over the 18 hours must be earned. Required courses include ACCT 251, 252, and 301. Either BUSA 365 or BCIS 485 may be substituted for 3 hours of Accounting numbered 300 or higher. The remaining hours may be satisfied by completing any upper-division courses in Accounting. Of the 12 hours of upper-division Accounting classes required for the minor, a minimum of 6 must be taken at NMSU. In order to count toward the minor, upper-division transfer courses must have been taken at an institution with AACSB Accounting accreditation. Application forms for an Accounting minor are available from the Department of Accounting and Information Systems, room 232, Business Complex Building. These may be submitted for approval when a student begins the remaining class(es) in Accounting, leading to the minor.

MINOR: Information Systems

In order to obtain a minor in Information Systems (IS), a student must complete 18 or more credit hours of approved coursework in IS, of which at least 12 hours are in courses numbered 300 or higher. A cumulative grade point average of at least 2.0 over the 18 hours must be earned. Required courses include BCIS 122, 222, and 338 or 350. Computer Science 187 may be substituted for BCIS 122. The remaining 9 hours may be satisfied with any upper-division BCIS courses (including ACCT 452) chosen with the consent of a BCIS advisor. It should be noted that many upper-division BCIS courses require BCIS 322 as a prerequisite. Application forms for an IS minor are available from the Department of Accounting and Information Systems, room 232, Business Complex Building. These may be submitted for approval when a student begins the remaining class(es) in IS, leading to the minor.