42 and typewriting. The curricula are designed especially for the student who is restricted, because of circumstances, to pure essentials in his formal training. A student should study the curricula that follow in the light of his specific need for training, and choose the program that will contribute the maximum to his economic and social objectives. DEPARTMENT OF BUSINESS ADMINISTRATION E. L. Christensen, O. M. Clark *T. Y. DeLange, G. H. Hurst, E. M. Vietti, C. G. Wilson A student majoring in Business Administration should complete Business 1, 2, 3, 7, 16, 17; Economics 1, 2, 3; and Economics 4, or 7 is recommended. 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. Business 1, 2, 3 5 5 Business 10, 16 5 Business 7 5 Economics 4 English 18 3 Health Education 1 2 Orientation 1 2 Physical Education 1 1 Electives 3 16 16 16 Sophomore Year A. W. S. Business 4, 5, 6 5 5 5 Business 15, 12, 17 3 5 3 Business 85, 86 3 3 Economics 1, 2, 3 3 3 3 English 11 2 Physical Education 1 1 1 Electives 2 2 17 17 16 *On leave of absence. 43 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. Hurst, Wilson la. Accounting for Engineers. A course primarily for engineers, but open to other students who desire a brief course in accounting. After a study of fundamentals, emphasis is placed on valuation and costs. Three quarter hours. Spring. 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 partnerships— their organization, operation, and dissolution. Five quarter hours. Autumn, Winter, Spring. Hurst, 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. Hurst, 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 investment- amounts and present values at compound interest. Prerequisite: Business 3. Five quarter hours. Autumn. 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. 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. Hurst