Accounting and Information Systems 1

ACCOUNTING AND • Information Systems - Undergraduate Minor (https://

catalogs.nmsu.edu/nmsu/business/accounting-information-

INFORMATION SYSTEMS systems/information-systems-undergraduate-minor/)

Kevin Melendrez, Ph.D., Department Head

Undergraduate Program Information Professors Mora-Monge; Associate Professors Clemons, Ewing,

The Bachelor of Accountancy degree is available to students choosing Joo, Melendrez, Zhang; Assistant Professors Arslan, Fuqua, Park,
accounting as a major. The curriculum is designed to prepare you for the Peters; College Assistant Professor Hamilton, Mitchell, Shindi; Emeritus
excellent opportunities that exist in public accounting practice and in Professor Billiot, Foster, Mills, Oliver, Scribner, Seipel, Tunnell
business, government and nonprofit organizations. It is also appropriate
for those who may choose to seek either the Master of Accountancy or F. Arslan, Ph.D. (Texas - El Paso)- information systems; M. J. Billiot (emeritus),
the Master of Business Administration degree after graduation. D.B.A. (Mississippi State) C.P.A.-managerial and financial accounting; R.
Clemons, Ph.D. (Texas A&M) C.P.A - taxation; R. Ewing, Ph.D. (Kentucky) C.P.A.,
The Information Systems program students for a variety of administrative C.M.A. - managerial accounting; T. Foster (emeritus), Ph.D. (Penn State);
and technical positions in a wide range of organizations. Potential D. Fuqua, Ph.D. (New Mexico State) - supply chain optimization and big
employers include information system service organizations, public data predictive analytics; P. Hamilton, MBA (New Mexico State); T. Joo, Ph.D.
accounting/consulting firms, manufacturing and merchandising (Arkansas) C.P.A - financial accounting and taxation; K. Melendrez, Ph.D.
business, banks and other financial institutions, government and others (Arizona)– financial accounting; S. Mills (emeritus), Ph.D. (Texas Tech) C.P.A.;
that rely on information systems to support their business. P. Mitchell, MAcc (New Mexico State) C.P.A.; C. Mora -Monge, Ph.D. (Toledo)
- supply chain management, information systems; R. Oliver (emeritus) Ph.D.
Graduate Program Information (New Mexico State); J. Park, Ph.D. (Louisiana State) - financial accounting
and accounting information systems; U. Peters, Ph.D., (Baylor) - information
The major objective of the Master of Accountancy (MAcc) program is to
systems; E. Scribner (emeritus), Ph.D.(Oklahoma State)- C.P.A.; C. Seipel
provide students with an increased depth of knowledge of accounting
(emeritus), Ph.D.(Oklahoma State)– C.P.A., C.F.E.; R. Shindi, Ph.D. (New
to prepare students more adequately for careers as professional
Mexico State) - human-computer interaction; L. Tunnell (emeritus), Ph.D.
accountants in financial institutions, government, not-for-profit
(Oklahoma State) C.P.A.; Y. Zhang, Ph.D. (Texas Tech) - financial accounting.
organizations and public practice. The program is designed to provide
a technical and theoretical foundation in accountancy at the advanced
level and yet allow the student to take courses to accommodate Accounting Courses
individual needs. The Master of Accountancy also provides students a ACCT 200. A Survey of Accounting
path to satisfy the 150 credits necessary to become a Certified Public 3 Credits (3)
Accountant. Emphasis on financial statement interpretation and development of
accounting information for management. For engineering, computer
Degrees for the Department science, and other non business majors. Community Colleges only.
Prerequisite: one C S course or consent of instructor.
Bachelor Degrees
ACCT 2110. Principles of Accounting I
• Accounting - Bachelor of Accountancy (https://catalogs.nmsu.edu/
3 Credits (3)
nmsu/business/accounting-information-systems/accounting-
An introduction to financial accounting concepts emphasizing the
bachelor-accountancy/)
analysis of business transactions in accordance with generally accepted
• Information Systems - Bachelor of Business Administration (https:// accounting principles (GAAP), the effect of these transactions on the
catalogs.nmsu.edu/nmsu/business/accounting-information- financial statements, financial analysis, and the interrelationships of the
systems/information-systems-bachelor-business-administration/) financial statements.
• Information Systems - Bachelor of Business Administration (Online) Learning Outcomes
(https://catalogs.nmsu.edu/global/nmsu-global/information- 1. Analyze business transactions, their effects on the financial
systems-bba-online/) statements and the interrelationships of the financial statements
involving the following:Cash transactions; Receivables and Net
Master Degree Realizable Value; Operational Assets and Depreciation; Inventory;
• Accounting - Master of Accountancy (https://catalogs.nmsu.edu/ Current Liabilities; Long-term Liabilities
nmsu/graduate-school/accounting-master-accountancy/) 2. Define, identify and demonstrate the impact of adjusting entries on
financial statements.
Minors for the Department 3. Explain and demonstrate the differences between cash and accrual
basis accounting.
• Accounting - Undergraduate Minor (https://catalogs.nmsu.edu/
nmsu/business/accounting-information-systems/accounting- 4. Define and identify generally accepted accounting principles.
undergraduate-minor/)
ACCT 2120. Principles of Accounting II
• Enterprise Systems - Undergraduate Minor (https://
3 Credits (3)
catalogs.nmsu.edu/nmsu/business/accounting-information-
An introduction to the use of accounting information in the management
systems/enterprise-systems-undergraduate-minor/)
decision making processes of planning, implementing, and controlling
• Information Systems - Graduate Minor (https://catalogs.nmsu.edu/ business activities. In addition, the course will discuss the accumulation
nmsu/graduate-school/information-systems-graduate-minor/) and classification of costs as well as demonstrate the difference between
costing systems.
2 Accounting and Information Systems

Prerequisite(s): ACCT 2110. ACCT 456. Accounting for Nonprofit Organizations

Learning Outcomes 3 Credits (3)
1. Identify the differences between financial and managerial accounting. Control and reporting problems unique to governmental units and other
2. Illustrate the accumulation of costs in cost accounting systems. nonprofit organizations. Fund accounting principles, procedures, and
3. Describe the basic elements of the budgeting process, its objectives reports.
and budget preparation. Prerequisite(s): C- or better in ACCT 302.

4. Define and classify cost behavior. ACCT 458. Accounting Data Analytics
5. Perform cost-volume-profit analysis for decision-making. 3 Credits (3)
Data Analytics in financial and managerial accounting and auditing.
6. Perform differential (incremental) analysis for business decision
Restricted to: Accounting majors.
making.
Prerequisite(s): C- or Better in ACCT 301, ACCT 302, and ACCT 351.
7. Explain the cause of the variance and its effect on the income
statement. ACCT 490. Selected Topics
1-3 Credits
8. Explain and demonstrate the difference between traditional costing
Current topics in accounting. Prerequisites vary according to the seminar
and activity-based costing.
offered. May be repeated for a maximum of 12 credits under different
subtitles.
ACCT 301. Financial Accounting I
3 Credits (3) ACCT 498. Independent Study
Concepts, principles, and practices of financial accounting, stressing the 1-3 Credits
determination of income and financial position. A student who does not Individual studies directed by consenting faculty with the prior approval
pass the class within three attempts will not be allowed to take class for of the department head. May be repeated up to 3 credits. Consent of
a fourth. Instructor required.
Prerequisite(s): C or better in ACCT 2110 or (OATS 120 and OATS 121) Prerequisite(s): Consent of instructor.
and ACCT 2120. ACCT 500. Concepts in Accounting
ACCT 302. Financial Accounting II 1 Credit (1)
3 Credits (3) Development, interpretation, and use of accounting information for
A continuation of ACCT 301. financing, investing, operating, and managerial decision making.
Prerequisite(s): C- or better in ACCT 301. Prerequisite(s): Admitted to MBA program.
ACCT 351. Accounting Systems ACCT 503. Accounting for Managers
3 Credits (3) 3 Credits (3)
Covers accounting information systems as processors of data for Concepts and principles of financial and managerial accounting. Presents
financial reporting and control of economic organizations. techniques used to measure business transactions, prepare financial
Prerequisite(s): C or better in ACCT 2110 or (OATS 120 and OATS 121) statements, techniques for management decision-making, planning, and
and ACCT 2120. control. Not open to MAcc students.
Prerequisite(s): B or better in both ACCT 2110 or (OATS 120 and
ACCT 353. Cost Accounting
OATS 121) and ACCT 2120.
3 Credits (3)
The development and use of cost accounting information for inventory ACCT 510. Technical and Professional Communication for Accountants
valuation, income determination, and cost control. A student who does 3 Credits (3)
not pass the class within three attempts will not be allowed to take class Effective writing strategies for professional communications. Students
for a fourth. will learn to write with a professional style and proper English usage
Prerequisite(s): C or better in ACCT 2110 or (OATS 120 and OATS 121) and to work with a variety of technical and lay audiences. Emphasis
and ACCT 2120. on initiation, planning, composition, and evaluation of business and
accounting workplace scenarios to develop communication skills used in
ACCT 403. Federal Taxation I
a business environment. Restricted to: Master of Accountancy majors.
3 Credits (3)
Basic federal income tax laws; emphasis on determination of taxable ACCT 530. Advanced Accounting
income of individuals. A student who does not pass the class within three 3 Credits (3)
attempts will not be allowed to take class for a fourth. This course is designed to provide in-depth study of current financial
Prerequisite(s): C or better in ACCT 2110 or (OATS 120 and OATS 121) accounting concepts related to business combinations, financial
and ACCT 2120. statement consolidations, and foreign currency transactions and
translations. Restricted to: Master of Accountancy majors.
ACCT 451. Auditing Theory and Practices
Prerequisite(s): ACCT 302 with a grade of C or better.
3 Credits (3)
Auditing standards, audit evidence, auditors reports and opinions, and ACCT 544. Financial Statement Analysis and Valuation
professional responsibilities. 3 Credits (3)
Prerequisite(s): ACCT 351 and C- or better in ACCT 302. Valuation of firms using financial information, financial statement
analysis, and the valuation of individual assets and liabilities. Restricted
ACCT 455. Federal Taxation II
to: Master of Accountancy majors.
3 Credits (3)
Prerequisite(s): Acct 302; Graduate students only.
Federal income tax laws applicable to partnerships, corporations,
fiduciaries, tax research, tax planning. ACCT 550. Special Topics
Prerequisite(s): C- or better in ACCT 403 or consent of instructor. 3 Credits (3)
 Accounting and Information Systems 3

Seminars in current topics in various areas of accounting including Learning Outcomes

financial, managerial, auditing, taxation, systems, and fund accounting. 1. Describe the social impact of information literacy and systems in
Prerequisites vary according to topic being offered. relation to commerce, education, and personal activities.
ACCT 551. Advanced Auditing Theory and Practice 2. Explain how to use the information resources legally, safely, and
3 Credits (3) responsibly in relation to ethical, security, and privacy issues.
Understanding and evaluating internal control in an EDP environment. 3. Evaluate bias, accuracy and relevance of information and its sources.
Statistical sampling applications and current issues in auditing. 4. Use productivity tools for communications, data analysis, information
Restricted to: Master of Accountancy majors. management and decision-making.
Prerequisite(s): ACCT 451. 5. Describe and use current information systems and technologies
ACCT 555. Federal Tax Research
3 Credits (3) BCIS 321. Introduction to Software Development and Programming
Tax research methodology including case materials, critical judicial 3 Credits (3)
decisions, journal articles, and research services. Emphasis on tax Computer algorithm development and programming logic in the
planning. Restricted to: Master of Accountancy majors. context of business information systems using current programming
Prerequisite(s): ACCT 403. environments. Includes program design, data types, data structures,
control structures, arrays, and principles of object oriented programming.
ACCT 559. Ethics and Professionalism in Accounting
Prerequisite(s): C- or better in BCIS 1110; and MATH 1215.
3 Credits (3)
Introduction to ethical reasoning, integrity, objectivity, independence , BCIS 338. Business Information Systems I
and professional accounting issues Students will apply the concepts 3 Credits (3)
and theories to accounting-specific cases. Restricted to: Master of Application, design and use of computerized information systems in
Accountancy majors. business environment.
Prerequisite(s): C or better in ACCT 451. Prerequisite(s): BCIS 1110 or consent of instructor.

ACCT 560. Taxation of Corporations and Shareholders Advanced BCIS 350. Information Systems Analysis and Design
3 Credits (3) 3 Credits (3)
Effects of taxation on the organization, operation, and reorganization An introduction to the analysis and design of secure information
of corporations and on their shareholders. Restricted to: Master of systems.
Accountancy majors. Prerequisite(s): Concurrently with BCIS 338 or consent of instructor.
Prerequisite(s): ACCT 403. BCIS 461. Business Analytics I
ACCT 564. Financial Accounting Research 3 Credits (3)
3 Credits (3) This course provides an understanding of how organizations can utilize
Interpretation and application of accounting principles to financial technology to successfully collect, organize, manipulate, use, and
reporting issues of business and nonbusiness organizations. Consent of present data. The course blends the use of current technology with the
Instructor required. Restricted to: Master of Accountancy majors. managerial practices involving business analytics. The emphasis of the
Prerequisite(s): ACCT 302. course will be on data management practices and the production of
descriptive analytics. Crosslisted with: BCIS 561.
ACCT 580. Professional Accountancy
Prerequisite(s): BCIS 338 or consent of instructor.
3 Credits (3)
Prepares students for the accounting profession and professional BCIS 466. Business Analytics II
certification through study of a wide range of topics similar to those a 3 Credits (3)
student might encounter in their first year of employment. Restricted to: This course provides an understanding of how organizations can build
Master of Accountancy majors. and test predictive models, utilizing business-related data to estimate
model parameters. The emphasis of the course will be on utilizing data
ACCT 598. Independent Study
management systems to produce useful predictive analytics. Crosslisted
1-3 Credits
with: BCIS 566.
Individual studies directed by consenting faculty with prior approval of
Prerequisite(s): BCIS 461 or consent of the instructor.
the department head. A maximum of 3 credits may be earned.
Prerequisite: consent of instructor. BCIS 475. Database Management Systems
3 Credits (3)
ACCT 599. Master's Thesis
Design, development, and use of database management systems in the
15 Credits
business environment.
Thesis.
Prerequisite(s): BCIS 338 or consent of instructor.

Business Computer Systems BCIS 480. E-Commerce Security

3 Credits (3)
BCIS 1110. Introduction to Information Systems Introduction to securing network-based applications from internal and
3 Credits (3) external threats. Fundamentals of network security, including TCP/IP,
Examination of information systems and their impact on commerce, firewalls, intrusion detection, and vulnerability.
education, and personal activities. Utilization of productivity tools for Prerequisite(s): BCIS 338 or consent of instructor.
communications, data analysis, information management and decision-
making. BCIS 482. Management of Information Security
3 Credits (3)
Provides management overview of information security and thorough
examination of administration of information security. Surveys field of
4 Accounting and Information Systems

information security including planning, policy and programs, protection 3. Identify and explain various types of analytics.
and people relative to information security. 4. Explain the nature of data in the context of BI and Business Analytics.
Prerequisite(s): BCIS 338 or consent of instructor. 5. Describe statistical modeling and its relationship to business
BCIS 485. Enterprise Resource Planning analytics.
3 Credits (3) 6. Apply descriptive and inferential statistics techniques.
This course covers concepts in enterprise resource planning (ERP). 7. Explain the importance of data/information visualization and apply
Topics include how ERP integrates business processes across functional different types of visualization techniques.
areas--such as the procurement process and the sales order process--and
8. Explain the basic concepts of data warehousing.
how businesses use ERP information systems in day-to-day operations
as well as for performance monitoring. SAP R/3 software will be used in 9. Explain data integration and the extraction, transformation, and load
several hands-on examples of ERP software as a real-world example of an (ETL) processes. 1
ERP system. 10. Describe the essence of business performance management (BPM).
Prerequisite(s): C- or better in BCIS 338 or BCIS 350 or ACCT 351. 1

BCIS 490. Selected Topics 11. Describe balanced scorecard and Six Sigma as performance
1-3 Credits measurement systems. 1
Current topics in business systems analysis. Consent of Instructor 12. Explain the objectives and benefits of data mining. 1
required. 13. Learn the standardized data mining process. 1
BCIS 498. Independent Study 14. Enhance your communication (presentation and report writing),
1-3 Credits creative thinking, problem-solving, and analytical skills.
Individual studies directed by consenting faculty with prior approval of
the department head. May be repeated for a maximum of 3 credits. BCIS 566. Business Analytics II
Prerequisites: junior or above standing and consent of instructor. 3 Credits (3)
This course provides an understanding of how organizations can build
BCIS 502. Business Information Systems
and test predictive models, utilizing business-related data to estimate
3 Credits (3)
model parameters. The emphasis of the course will be on utilizing data
Analysis of information systems as integral parts of business
management systems to produce useful predictive analytics. Not open to
organizations, including the responsibility of management to understand
students who have taken BCIS 466. No S/U or audit option.
their capabilities and uses in handling the organization s information flow
Prerequisite: BCIS 561.
and providing appropriate information for decision making.
Learning Outcomes
Prerequisite: graduate students only. 1. Identify and explain various types of analytics.
BCIS 550. Information Systems Analysis and Design 2. Define data mining as an enabling technology for business analytics.
3 Credits (3) 3. Learn the standardized data mining processes and the different
Information systems development methodologies and the system life methods and algorithms of data mining.
cycle. Justifying and managing systems development projects. Not
4. Build working knowledge of the existing data mining software tools.
open to students who have taken BCIS 350. Students must be Graduate
Students to enroll. May be repeated up to 3 credits. 5. Describe text analytics and understand the need for text mining.
Learning Outcomes 6. Learn the process of carrying out a text mining project and the
1. Describe foundations of systems development. common methods for sentiment analysis.
2. Explain systems development life cycle and key methodologies.
BCIS 575. Database Management Systems
3. Depict how to conduct planning in systems development.
3 Credits (3)
4. Determine and structure system requirements. Design, development, and use of database management systems in the
5. Apply principles and guidelines to design interfaces, forms and business environment. Not open to students who have taken BCIS 475.
databases. May be repeated up to 3 credits.
6. Understand the major issues in the systems implementation and Prerequisite: BCIS 350.
maintenance. Learning Outcomes
1. Describe fundamental database terminology and explain the primary
BCIS 561. Business Analytics I features of database management systems. (Cognitive Level:
3 Credits (3) Understand)
This course provides an understanding of how organizations can utilize 2. Explain relational database concepts, such as primary key and
technology to successfully collect, organize, manipulate, use, and referential integrity, normalization, and triggers. (Cognitive Level:
present data. The course blends the use of current technology with the Understand)
managerial practices involving business analytics. The emphasis of the 3. Explain what a data model is. (Cognitive Level: Understand)
course will be on data management practices and the production of
4. Write SQL--the standard language of relational databases--at an
descriptive analytics. Not open to students who have taken BCIS 461. No
advanced level. (Cognitive Level: Apply)
S/U or audit option.
Prerequisite: BCIS 338. 5. Design a data model and code/implement it as a database solution
Learning Outcomes using SQL. (Cognitive Level: Create)
1. Identify the reasons for and the evolution of computerized support in 6. Describe the fundamental concepts of Data Warehouses. (Cognitive
managerial decision making. Level: Understand)
2. Describe the business intelligence (BI) methodology and concepts. 7. Design and build data warehouses. (Cognitive Level: Create)
 Accounting and Information Systems 5

8. Describe emergent database topics such as graph databases, big Seminars in selected current topics in business computer systems. May
data, data lakes, NoSQL. (Cognitive Level: Understand) be repeated up to 3 credits.
9. Demonstrate how a database can be used with Python programming Prerequisite(s): Vary according to topic being offered.
language and MSExcel. (Cognitive Level: Apply) BCIS 598. Independent Study
1-3 Credits
BCIS 580. E-Commerce Security Individual studies directed by consenting faculty with prior approval of
3 Credits (3) department head. A maximum of 3 credits may be earned.
Introduction to securing network-based applications from both internal Prerequisite: consent of instructor.
and external threats. Fundamentals of network security including TCP/
IP, firewalls, intrusion detection and vulnerability discussed. Not open Department of Accounting and Information Systems
to students who have taken BCIS 480. No S/U or audit option. May be
repeated up to 3 credits. Business Complex, Suite 232
Prerequisite: C- or better in BCIS 460 or consent of instructor.
Phone: (575) 646-4901, Fax: (575) 646-1552
Learning Outcomes
1. Communication (COMM): Students are effective communicators; Website: https://business.nmsu.edu/acct-and-is (https://
a)Students can write effectively. (write); b) Students can make business.nmsu.edu/acct-and-is/)
effective oral presentations. (oral)
2. Diversity (DIVERSITY): Students can demonstrate knowledge of
diversity; a) Students can identify stereotypes; b) Students can
discern between helpful and detrimental stereotypes. c) Students can
identify individual characteristics that affect social perception and
strategies that counter negative influence on social perception.
3. Information Technology (TECH): Students are effective users of
information technology;a ) Students can acquire information using
relevant information technologies; b) Students can use information
technology to manipulate information into a form usable in business
decision making; c) Students can use information technology to
disseminate information to others.
4. Critical Thinking: Students can solve problems and think critically; a)
Students can solve problems. (PROB SOLV); b) Students can think
critically. (THINK)
5. Legal and Ethical: Students can recognize legal and ethical issues;
a) Students can recognize legal issues. (LEGAL); b) Students can
recognize ethical issues. (ETHICS)

BCIS 582. Management of Information Security

3 Credits (3)
Provides management overview of information security and thorough
examination of administration of information security. Surveys field of
information security including planning, policy and programs, protection
and people relative to information security. Not open to students who
have taken BCIS 482. May be repeated up to 3 credits.
Prerequisite: BCIS 1110 or equivalent.
Learning Outcomes
1. Explain the fundamental concepts of the management of information
security within the context of organizations.
2. Describe commonly used information systems (IS) security standards
and guidelines.
3. Create IS security management and policy as well as risk
management plans.
4. Explain the behavioral aspects of IS security and discuss the
development of security culture within organizations.
5. Explain the technical aspects of IS security, including issues related
to cryptography and network security.
6. Describe and evaluate the regulatory aspects of information system
security (primarily within the United States and European Union
context).

BCIS 590. Special Topics

1-3 Credits (1-3)