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AV AF 403: Multi-Engine- -FA,SP
1.00 Credits
Central Christian College of Kansas
The student receives instruction in aircraft systems and the piloting skills required to operate a multiengine aircraft safely.
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AV AF 403 - Multi-Engine- -FA,SP
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BS AC 220: Financial Accounting- -FA
3.00 Credits
Central Christian College of Kansas
Nature and purpose of accounting, basic accounting concepts and procedures, methods of processing, summarizing and classifying financial data. The accounting cycle, merchandising, measuring and reporting current assets and liabilities, and accounting for partnerships and corporations are topics covered.
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BS AC 220 - Financial Accounting- -FA
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BS AC 221: Managerial Accounting- -SP
3.00 Credits
Central Christian College of Kansas
Intermediate level course with emphasis on how accounting information can be interpreted and used as a tool of management in planning and controlling business activities of the firm. Major topics include manufacturing accounting, product costing, budget and control procedures, and capital budgeting. Prerequisite: BUS 220 with a grade of C or better.
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BS AC 221 - Managerial Accounting- -SP
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BS AC 320: Intermediate Accounting I- -FA
4.00 Credits
Central Christian College of Kansas
A study that includes accounting theory, financial statements, the concept of future and present value, temporary and long-term investments, inventory evaluation, and fixed and intangible assets. Prerequisites: BS-AC 220, BS-AC 221.
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BS AC 320 - Intermediate Accounting I- -FA
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BS AC 321: Intermediate Accounting II- -SP
4.00 Credits
Central Christian College of Kansas
A continuation of Intermediate Accounting I that will include a study of bonds, pensions, and leases; corporate accounting; capital and retained earnings; tax allocation; changes in accounting methods; working capital analysis; comparative statements; and ratio analysis. Prerequisite: BS-AC 320.
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BS AC 321 - Intermediate Accounting II- -SP
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BS AC 322: Cost Accounting- -FA
3.00 Credits
Central Christian College of Kansas
The study of standard costing, cash budgeting, process costing, job order costing and their application to the management decision process. Prerequisites: BS-AC 220, BS-AC 221, BS-EC 260, BS-EC 261
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BS AC 322 - Cost Accounting- -FA
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BS AC 323: Computerized Accounting- -FA
3.00 Credits
Central Christian College of Kansas
Accounting processes in a computerized environment utilizing popular over-the-counter software (i.e. QuickBooks, Peachtree). Question: "If 3.7 million small businesses use QuickBooks, how many students need to learn it?" Answer: "All of them.?rerequisite: BS-AC 220, BS-AC 221
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BS AC 323 - Computerized Accounting- -FA
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BS AC 325: Governmental and Not-for-Profit Accounting
3.00 Credits
Central Christian College of Kansas
Introduces fund accounting as it applies to governmental units and such non-profit entities as colleges and universities, hospitals, health and welfare organizations, and churches. Topics focus on accounting for the general fund, special funds, and account groups and how those accounting systems differ from general accounting approaches learned elsewhere in the curriculum. Prerequisite: BUS 320.
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BS AC 325 - Governmental and Not-for-Profit Accounting
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BS AC 436: Advanced Accounting- -FA
3.00 Credits
Central Christian College of Kansas
Attention focuses on ownership, realignment, dissolution and liquidation of partnerships, followed by problems associated with mergers and acquisitions. Included is the preparation and analysis of consolidated financial statements, corporate reorganization, personal financial statements, bankruptcy, estates, and trusts. Prerequisites: BUS 321, BUS 322.
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BS AC 436 - Advanced Accounting- -FA
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BS AC 437: Principles of Auditing- -FA
3.00 Credits
Central Christian College of Kansas
Course will emphasize audit technics and audit procedures, using a text and coordinated audit practice set to accomplish class objectives. Prerequisites: BUS 321, BUS 322.
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BS AC 437 - Principles of Auditing- -FA
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