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Show 112. Intermediate Accounting—Continuation of Accounting 111. Inventories, investments, fixed assets—tangible 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 Accounting—Continuation 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 Accounting—Continuation of Accounting 121. Parent and subsidiary accounting, consolidations and mergers, and foreign exchange. Prerequisite: Accounting 121. S (4). De Lange, Hansen, Stringham 130. Cost Accounting—Elements of keeping, computing and interpreting costs. Prerequisites: Accounting 3 and Economics 3. W (3). De Lange, Hansen, Stringham 131. Advanced Cost Accounting—Continuation of Accounting 130. S (3). De Lange, Hansen, Stringham 132. Federal Tax Accounting—Federal income tax laws in their relation to accounting. Prerequisites: Accounting 3 and Economics 3. W (3). Hansen, Stringham 133. Federal Tax Accounting—A 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). 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 138. Advanced Accounting Problems—The American Institute of Certified Public Accountants' examinations form the groundwork of the course. Prerequisite: Accounting 121. W (4). Hansen, Stringham 84 154. Electronic Data Processing—A 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 Accounting—Limited to seniors majoring in the Department of Accounting. S (3). Hansen, Stringham ACCOUNTING MAJOR Economics Minor (Example Only) Course English 1, 2, 3 Orientation 1 Health Education 1 Physical Education 1 Accounting 1, 2, 3 Office Administration 21 Accounting 9 Economics 10 Area Requirements Freshman Title A W S Basic Communications 3 3 3 College Orientation 2 Personal Hygiene 2 Freshman Activities 111 Elementary Accounting 4 4 4 Business Machines 2 Business Mathematics 5 Economic History of U.S. 5 Selected 6 Area Requirements Economics 50, 51 Accounting 111, 112, 113 Economics 1, 2, 3 Marketing 170 Management 140 Economics 170 Accounting 120, 121 Accounting Banking & Finance 110 Management 132 Social Science Business Electives Sophomore Selected Elementary Statistics Intermediate Account. Prin. of Economics Junior Prin. of Marketing Prin. of Organization and Management Intermediate Theory: Macro-Economics Advanced Accounting Elective Money and Banking Ap. Business Ethics Elective Selected 15 16 15 8 7 6 3 3 4 4 4 3 3 3 15 17 16 4 4 4 5 5 1 5 5 7 18 16 16 85 |
