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ACC 228: Principles of Accounting I
3.00 Credits
Crown College
FALL An introductory course designed to acquaint students with the principles of accounting theory, emphasizing the accounting cycle and financial statement preparation.
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ACC 229: Principles of Accounting II
3.00 Credits
Crown College
SPRING A continuation of the introductory course in accounting with additional emphasis upon accounting techniques and their role in decision-making. Prerequisite: ACC 228
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ACC 230: Not for Profit Accounting
3.00 Credits
Crown College
ARR This is a basic level course in governmental and nonprofit accounting. This course will add to your understanding of accounting principles and practices for non-commercial organizations and explore the unique systems that have evolved to meet the needs of governmental and nonprofit stake holders.
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ACC 328: Intermediate Accounting I
3.00 Credits
Crown College
FALL A study of accounting theory and techniques as related to income determination and asset valuation. Accounting practice related to current asset measurement and reporting. Analysis and evaluation of the measurement and reporting of noncurrent assets and liabilities. Prerequisite: ACC 228 Principles of Accounting I and ACC 229 Principles of Accounting II
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ACC 328 - Intermediate Accounting I
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ACC 329: Intermediate Accounting II
3.00 Credits
Crown College
SPRING A continuation of Intermediate Accounting I, dealing with balance sheet valuations, funds concepts, and statement analysis. Current and alternative accounting theories relating to owner's equity, special income determination problems, and other accounting topics of current interest. Prerequisite: ACC 328 Intermediate Accounting I
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ACC 350: Cost Management
3.00 Credits
Crown College
FALL The study of the principles of double entry accounting for material, labor, and manufacturing expense of productive enterprises. Offered alternate years (Fall 2008). Prerequisite: ACC 229
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ACC 352: Accounting Information Systems
3.00 Credits
Crown College
ARR This course has been designed to provide a basic knowledge of how accounting information systems function in today's business environment. Transaction flow charting and internal controls of the revenue, expenditure and conversion cycles are covered in detail. Attention is also focused on basic computer terminology, EDP controls, and relational databases. Considering that companies are unable to separate accounting information systems from technology another equally important aspect of this class is to assist students in developing into an efficient, and reasonably sophisticated, user of computer technology. We do this through extensive use of the Internet, Excel, and an integrated accounting software package.
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ACC 410: Personal Income Tax
3.00 Credits
Crown College
ARR Examines federal individual income tax concepts, such as gross income, exclusions, deductions, losses, exemptions, and tax credits. Further, the course covers the tax effects of property transactions and the deductions related to the cost recovery of certain assets. The goal of the course is to assist students in building a strong foundation of basic tax principles and concepts. It is not possible to address every exception to a particular law. The fundamental concepts and common transactions are emphasized.
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ANT 231: Cultural Anthropology
3.00 Credits
Crown College
FALL A foundational course in anthropology that places major emphasis on the concept of culture and its expression in human societies. The course will prepare students for further studies in anthropology and make them aware of the complexities of cross-cultural communication, especially in missionary service.
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ANT 231 - Cultural Anthropology
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ANT 250X: Intercultural Practicum
1.00 - 2.00 Credits
Crown College
FALL An integrative cross-cultural experience designed to help the student deepen his or her Christian worldview, cross-cultural engagement, and understanding of diverse social and cultural contexts. North American and International field experience sites, involving small teams of students, will be utilized in this intercultural practicum. (Also ICS 250X) Prerequisite: Approval of the Director of International Service-Learning
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