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Show 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, Favero, Hansen 120. Advanced Accounting—Special partnership problems, joint ventures, consignments, installment sales, insurance and statement of affairs. Prerequisite: Accounting 113 A (4). Baldwin, DeLange, Hansen 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). Baldwin, De Lange, Hansen 122. Advanced Accounting—Continuation of Accounting 121. Parent and subsidiary accounting, consolidations and mergers, and foreign exchange. Prerequisite: Accounting 121 S (4). Baldwin, De Lange, Hansen 130. Cost Accounting—Elements of keeping, computing and interpreting costs. Prerequisites: Accounting 3 and Economics 3. W (3). De Lange, Favero, Hansen 131. Advanced Cost Accounting—Continuation of Accounting 130. S (3). De Lange, Favero, Hansen 132. Federal Tax Accounting—Federal income tax laws in their relation to accounting. Prerequisites: Accounting 3 and Economics 3. W (3). Baldwin, Hansen 133. Federal Tax Accounting—A continuation of Accounting 132. Prerequisite: Accounting 132. S (3). Baldwin, Hansen. 134. Accounting Systems—Accounting features peculiar to various types of businesses. Prerequisite: Accounting 113. S (4). De Lange, Favero, Hansen 136. Auditing—Legal responsibilities, principles, and practical procedures in the conduct of an audit and making an audit report. Prerequisite: Accounting 113. A (5). Baldwin, De Lange, Hansen 138. Advanced Accounting Problems—The American Institute of Certified Public Accountants' examinations form the groundwork of the course. Prerequisite: Accounting 121. W (4). Baldwin, Hansen 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. AWS (3). Howell, Nicholas 199. Seminar in Accounting—Limited to seniors majoring in the Department of Accounting. S (3). Baldwin, Hansen 76 DEPARTMENT OF BUSINESS ADMINISTRATION Associate Professor Clarence G. Wilson, Head; Professors Quinn G. McKay, Edward C. Larsen; Associate Professors Paul M. Hansen, Dale R. Hawkins; Instructors Jerald T. Storey, William A. Tilleman. BANKING AND FINANCE Banking and Finance Major—In addition to the general requirements for all students in the Division of Business and Economics, requirements for a major in Banking and Finance include Accounting 110; Banking and Finance 100, 110, and 199; plus an additional 16 to 20 approved credit hours in upper division electives in Banking and Finance; plus 6 to 10 additional approved credit hours in other upper division business courses. Banking and Finance Minor—A baccalaureate degree candidate may obtain a minor in Banking and Finance by completing Economics 1 and 2; Banking and Finance 110 and 141; plus two additional upper division Banking and Finance classes. Courses of Instruction 1. Personal Finance—Personal and family budgeting, installment buying, borrowing money, buying a home, and purchasing stocks and bonds. A S (3). Hawkins, Tilleman 100. General Insurance—Designed for understanding the importance of risk in personal and business affairs, with emphasis placed upon the nature of risk, the insurance mechanism and the functional aspects of insurance. A (5). Hawkins 110. Money and Banking—The history of money and credit, the evolution of banking, the Federal Reserve System, and other banking problems and functions. Prerequisites: Accounting 3 and Economics 2. A W S (5). Cloward, Hawkins 120. Investments—A study of stocks and bonds, investment risks and financial statements. Prerequisite: Accounting 3 or consent of the instructor. W (4). Hawkins 121. Investments—A continuation of Banking and Finance 120. Emphasis is on principles of security analysis, and balanced financial planning for the individual. Prerequisite: Banking and Finance 120. S (4). Hawkins 132. Taxation and Public Finance—Principles of taxation; main revenues and expenditures of federal, state, and local governments; federal fiscal and monetary policies. Prerequisite: Economics 3. Same as Economics 132. S (5). Staff 77 |
