74 WEBER COLLEGE WEBER COLLEGE 75 Courses of Instruction BUSINESS Guy Harold Hurst Jewell Rasmussen Lucy Denning Neva Cook Thatcher Allred It is recommended that a student pursuing a major in Business complete Business 1 and 2, and Economics 1, 2, 3, 4, and 5. 1. Elementary Accounting. A study of the fundamental principles under lying accounting procedure: opening and closing entries, trial balances, and statements. The balance sheet method of approach is used; accounts peculiar to single proprietorships; partnerships, and corporations are studied. Five quarter hours. Autumn, Winter. Hurst la. Accounting for Engineers. A study of the principles underlying accounting methods. Especially designed for engineers. Two quarter hours. Spring. Hurst 2. Elementary Accounting. Continuation of Accounting 1. Five quarter hours. Winter, Spring. Hurst 3. Intermediate Accounting. A course in accounting theory and consideration of practical problems dealing with individual proprietorships, partnerships, and corporations. Five quarter hours. Spring. Hurst 4. Intermediate Accounting. A continuation of Accounting 3. Five quarter hours. (May not be given 1936-1937) Hurst 5. Intermediate Accounting. A continuation of Accounting 4. Five quarter hours. (May not be given 1936-1937) Hurst 11. Commercial LawContracts. A course in the nature and sources of law, the business man's relation to the law and the public, and the making of contracts. Five quarter hours. Winter. Hurst 12. Salesmanship. A practical treatment of salesmanship, with emphasis on the psychological aspect. Five quarter hours. Autumn. Hurst 13. Marketing. A detailed study of the principles and costs involved in the marketing of economic goods. Special consideration is given the marketing of agricultural products. Five quarter hours. Spring. Rasmussen 16. Business Mathematics. This course covers the fundamental principles of Mathematics, including the following: a review of Commercial Arithmetic, short-cut calculation methods, trade and cash discounts, simple and com pound interest, depreciation, logarithms, annuity tables, etc. It is especially designed to provide a mathematical background for majors in Business. Five quarter hours. Autumn, Winter. Rasmussen 17. Business Correspondence. Designed to furnish the student with a technical knowledge of business letter forms and to give instruction in the principles and psychology of business correspondence. Five quarter hours. Winter, Spring. Allred 51. Theory of Gregg Shorthand. A course devoted to study and direct application of the fundamental principles of shorthand: phrases, prefixes, suffixes, principles, devices for combining sounds, word-building, reading for sound and speed, shorthand penmanship. Three quarter hours. Autumn, Winter, Spring. Denning 52. Advanced Theory. Shorthand theory is continued in this course. Practice in reading and writing, dictation and transcription of sentences and simple words. Three quarter hours. Autumn, Winter, Spring. Cook 53. Review of Manual. Development of a broad shorthand vocabulary through dictation and transcription of business letters containing a variety of materials. Dictation: 60 to 80 words a minute. Prerequisite: two years of high school shorthand or its equivalent. Three quarter hours. Winter, Spring. Cook 54. Review of Manual and Speed Studies. Development in transcription and dictation at 80 to 100 words a minute. Three quarter hours. Autumn, Winter. Cook 55. Advanced Phrasing. This course is devoted to phrasing, study of the shorthand dictionary, dictation, and transcription of business correspondence. 100 to 120 words a minute. Three quarter hours. Autumn, Winter. Denning 56. Advanced Phrasing and Dictionary Study. A continuation of Business 55, with dictation and transcription of business correspondence at 120 to 150 words a minute. Three quarter hours. Winter, Spring. Denning 57. Expert Stenography. Dictation of addresses, lectures and civil service, with a view to increasing the student's vocabulary. Three quarter hours. hours. Spring. Denning 58. Court Reporting. Testimony, congressional record, and all phases of legal work. Three quarter hours. Spring. Denning