| OCR Text |
Show Business and Economics First Year Description Accounting 1, 2, 3 Elementary Accounting Office Administration 33 Business Communication Hours 12 3 Second Year Economics 1, 2, 3 Economics 49, 50, 51 Accounting 54 Principles of Economics Elementary Statistics Concepts of Electronic Data Processing Third Year Banking and Finance 141 Management 136 Management 160 Management 172 Marketing 170 Corporation Finance Human Relations Business Law Industrial Organization and Management Principles of Marketing 4 3 4 4 4 Total hours 55 Department of Accounting Talmage Y. De Lange, Chairman Associate Professors, Talmage Y. De Lange, Paul M. Hansen; Assistant Professors, Duane E. Baldwin, Daniel Favero; Instructors, Fred C. Brown, James C. Harper. Accounting Major—In addition to the core requirements for all students in the School, requirements for a major in Accounting include Accounting 111, 112, 113, 120, 121, 199, plus at least 12 additional quarter hours in upper division accounting. Also required are an additional 4 quarter hours in upper division non-accounting courses offered by the School of Business and Economics. Accounting Minor—A baccalaureate degree student may obtain a minor in accounting by completing Accounting 1, 2, 3, 111, 112, and 113. A non-business and economics major, in addition will complete Economics 1, 49, and Management 172. Composite Teaching Major in Business Education (Accounting)—See Business Education Composite Teaching Major, School of Education, page 251. 222 Business and Economics Courses of Instruction 1. Elementary Accounting—Fundamentals of debit and credit, statements, work sheets, cycle, journals, ledgers, accrued and deferred items, closing the books, merchandising accounting. A W S (4) Staff 2. Elementary Accounting—Continuation of Accounting 1. Cash, investments, receivables, inventory, fixed assets, liabilities, partnerships and corporations. Prerequisite: Accounting LAWS (4) Staff 3. Elementary Accounting—Continuation of Accounting 2. Analysis of financial data and statements, price-level changes, special type statements, departmental and branch operations, budgeting, profit planning, consolidated statements, aids to management. Prerequisite: Accounting 2. A W S (4) Staff 54. Concepts of Electronic Data Processing—A generalized course designed to explore the history of electronic data processing and to develop an understanding of the practical uses of computers in business problem solving. Prerequisite: Accounting 3. A W S (3) Nicholas, Jensen 58. Computer Programming for Business—Applied basic programming principles with emphasis on actual machine experience. Prerequisite: Accounting 54. W S (3) Nicholas, Jensen 110. Managerial Accounting—Developments, analysis, and interpretation of accounting records and financial statements, with emphasis on the decision-making process, internal control, and budgets. Prerequisite: Accounting 3. (Same as Management 110.) A W S (4) Brown, Favero 111. Intermediate Accounting—Financial statements, corrections of prior years' earnings, corporation problems, accounting principles and theory, cash and receivables. Prerequisite: Accounting 3. A (4) De Lange, Favero 112. Intermediate Accounting—Continuation of Accounting 111. Inventories, investments, fixed assets—tangible and intangible. Prerequisite: Accounting 111. W (4) De Lange, Favero 113. Intermediate Accounting—Continuation of Accounting 112. Liabilities and reserves, interpretation of financial statements, analysis of working capital and operations, special statements, and problems of reorganizations, income tax and price levels. Prerequisite: Accounting 112. S (4) De Lange, Favero 223 |
