36-- Department of Business Administration E. L. Christensen, O. M. Clark, T. Y. DeLange, *W. H. Handley, G. H. Hurst, E. M. Vietti, C. G. Wilson A student majoring in Business Administration should complete Economics 1, 2, 3, and Business 1, 2, 3. It is recommended that a student take advantage of opportunities offered by the Department for participation in the following student activities: 1. Student publications. (See under Department of English, page 47. 2. Business Club. 3. Alpha Iota, an international honorary business sorority. CURRICULUM Accounting The following curriculum is designed for a student ,who plans to qualify for a position as an accountant in two years. Freshman Year A. W. S. Business 1, 2, 3 5 5 5 Business 10, 16 5 5 Economics 4 5 English 52 3 Health Education 1 2 Orientation 1 2 Physical Education 1 1 1 Electives 3 5 16 16 16 Sophomore Year A. w. S. Business 4, 5, 6 5 5 5 Business 15, 12, 17 5 5 3 Business 84, 85 3 3 Economics 1, 2, 3 3 3 3 English 11 2 Physical Education 1 1 1 Electives 2 17 17 16 * On leave of absence. ----37 COURSES OF INSTRUCTION Business 1. Elementary Accounting. The fundamentals of debit and credit, accounting statements, work sheets, the bookkeeping cycle, interest and discount problems, special journals and ledgers, and valuation accounts. (Open to freshmen and required of all students majoring in business.) Five quarter hours. Autumn, Winter, Spring. DeLange, Hurst, Vietti, Wilson 1a. Accounting for Engineers. A course primarily for engineers, but open to other students whoclesire a brief course in accounting. After a study of fundamentals, emphasis is placed on valuation and costs. Three quarter hours. Autumn. Hurst 2. Elementary Accounting. A continuation of Business 1. Accrued and deferred items, periodic summaries, business papers, the voucher system, and practice sets, with special emphasis on partnershipstheir information, operation, and dissolution. Five quarter hours. Autumn, Winter Spring. DeLange, Vietti, Wilson 3. Elementary Accounting. A continuation of Business 2. Corporation, manufacturing, and cost accounting, dealing with corporation proprietorship, accounts, records, surplus, stocks and bonds, departmental and branch accounting, manufacturing operations, job orders, overhead and process costs. Five quarter hours. Winter Spring. DeLange, Vietti, Wilson 4. Intermediate Accounting. Special forms and methods in working papers and statements, and a review of partnerships and corporations with more difficult problems. Also problems of investmentamounts and present values at compound interest. Prerequisite: Business 3. Five quarter hours. Autum, Spring. DeLange, Hurst 5. Intermediate Accounting. A continuation of Business 4. Basic accounting theory and special consideration and problems of cash, inventories, tangible and intangible fixed assets. Prerequisite: Business 4. Five quarter hours. Winter. DeLange, Hurst 6. Intermediate Accounting. A continuation of Business 5. Special problems in investments, liabilities, funds and reserves, comparative statements of application of funds. Prerequisite: Business 5. Five quarter hours. Spring. DeLange, Hurst 7. Introduction to Business and Industry. A survey of the field of business and industry with consideration given to the types of business and industrial activities. Forms of business organization are discussed with suggestions as to the particular form to choose for each field of endeavor. Location of the business, financing and managing the organization, as well as reorganization and receivership problems are treated. This course is designed primarily to assist the student in choosing his major field of endeavor, and to introduce him to the business and industrial world. Five quarter hours. Autumn, Winter, Spring. Hurst