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Show counting principles and theory, cash and receivables. Prerequisite: Accounting 3. A (4). De Lange, Hansen, Stringham 112. Intermediate Accounting Continuation of Accounting 111. Inventories, investments, fixed assetstangible and intangible. Prerequisite: Accounting 111. W (4). De Lange, Hansen, Stringham 113. Intermediate Accounting-Continuation of Accounting 112. Liabilities, reserves, problems of reorganizations, income tax allocations, price levels and single entry. Prerequisite: Accounting 112. S (4). De Lange, Hansen, Stringham 120. Advanced Accounting Special partnership problems, joint ventures, consignments, installment sales, insurance, and statement of affairs. Prerequisite: Accounting 113. A (4). De Lange, Hansen, Stringham 121. Advanced AccountingContinuation of Accounting 120. Receiverships, realization and liquidation reports, estates and trusts, home office and branch, parent and subsidiary. Prerequisite: Accounting 120. W (4). De Lange, Hansen, Stringham 122. Advanced AccountingContinuation of Accounting 121. Parent and subsidiary accounting, consolidations and mergers, and foreign exchange. Prerequisite: Accounting 121. S (4). De Lange, Hansen, Stringham 130. Cost AccountingElements of keeping, computing and interpreting costs. Prerequisites: Accounting 3 and Economics 3. W (5). De Lange, Hansen, Stringham 132. Federal Tax AccountingFederal income tax laws in their relation to accounting. Prerequisites: Accounting 3 and Economics 3. W (3). Hansen, Stringham 133. Federal Tax AccountingA continuation of Accounting 132. Prerequisite: Accounting 132. S (3). Hansen, Stringham 134. Accounting Systems^-Accounting features peculiar to various types of businesses. Prerequisite: Accounting 113. S (4). May not be given this year. De Lange, Hansen, Stringham 136. Auditing Legal responsibilities, principles, and practical procedures in the conduct of an audit and making an audit report. Prerequisite: Accounting 113. A (5). De Lange, Hansen, Stringham 84 138. Advanced Accounting ProblemsThe American Institute of Certified Public Accountants' examinations form the groundwork of the course. Prerequisite: Accounting 121. S (4) Hansen, Stringham 154. Electronic Data ProcessingA study of business applications of electronic data processing systems and automatic computers, with emphasis on the 1401 Computer. Prerequisite: Accounting 58. A W S (3). Staff 199. Seminar in AccountingLimited to seniors majoring in the Department of Accounting. S (2). Hansen, Stringham ACCOUNTING MAJOR Economics Minor (Example Only) Freshman Course Title A W S English 1, 2, 3 Basic Communications 3 3 3 Orientation 1 College Orientation 2 Health Education 1 Personal Hygiene 2 Physical Education 1 Freshman Activities 1 1 1 Accounting 1, 2, 3 Elementary Accounting 4 4 4 Office Administration 21 Business Machines 2 Accounting 9 Business Mathematics 5 Economics 10 Economic History of U.S. 5 Area Requirements Selected 6 15 16 15 Sophomore Area Requirements Selected 8 7 6 Economics 50, 51 Elementary Statistics 3 3 Accounting 111, 112, 113 Intermediate Account. 4 4 4 Economics 1, 2, 3 Prin. of Economics 3 3 3 15 17 16 Junior Marketing 170 Prin. of Marketing 5 Management 140 Prin. of Organization and Management 5 Economics 170 Intermediate Theory: Macro-Economics 4 85 |
