50 CURRICULUM Basic Requirements Area Requirements Professional Requirements Electives Course English 1, 2, 3 Health Education 1 Orientation 1 Physical Education Humanities Life Sciences Physical Sciences Social Sciences Business 1, 2, 3 Business 10 Business 16 Business 17, 18 Business 21 Economics 1, 2, 3 Economics 4 Business 7 Business 8 Business 11 Business 12 Business 15 Business 30 Description Credit Basic Communication 9 Personal Hygiene 2 Freshman Orientation 2 3 approved activities 3 See list of 9 subjects on 9 pages 24-30 9 9 Elementary Accounting 15 Business Law 5 Business Math. 5 Elementary Statistics 6 Calculators 2 Principles of Economics 9 Economic History 5 Intro, to Business 5 Intro, to Management 5 Business Law 5 Salesmanship 5 Advertising 3 Personal Finance 3 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, ledgers, and valuation accounts. Open to freshmen and required of all students majoring in business. Five quarter hours. Autumn, Winter, Spring. DeLange, Hurst, Wilson 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. Winter, Spring. DeLange, Hurst, Wilson 8. 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. Spring. DeLange, Hurst, Wilson 51 4. Intermediate Accounting. Special forms and methods in working papers and statements, and problems involving corporation accounts, fundamental accounting principles, corrections of prior years' earnings, cash and receiveables. Pre-requisite: Business 3. Four quarter hours. Autumn. DeLange 5. Intermediate Accounting. A continuation of Business 4. Theory, methods and problems of inventories, investments, tangible and intangible fixed assets, and liabilities and reserves. Pre-requisite: Business 4. Four quarter hours. Winter. DeLange 6. Intermediate Accounting. A continuation of Business 5. The analysis and interpretation of financial statements and operations, and the preparation and use of special-purpose statements. Special consideration is given to problems of single-entry bookkeeping, reorganizations, income tax allocations, and price levels. Pre-requisite: Business 5. Four quarter hours. Spring. DeLange 7. Introduction to Business and Industry. A survey of business and industrial activities. Forms of business organization; location and layouts of business units; financing, managing, business ethics. Five quarter hours. Autumn. Frischknecht, Hurst 8. Introduction to Management. An introduction to the general principles of management with special emphasis on organization for business, industry, personnel, and office procedures. Five quarter hours. Autumn, Winter, Spring. Larsen 9. Introduction of Personal Management. Designed to give the student insight into modern business practices in the utilization of personnel. Selection and training personnel, promotion, transfer and discharge, wage alministration, union-management relations, employee welfare, health, and safety. Three quarter hours. Autumn. Larsen 10. Business Law. Contracts, including negotiable instruments and sales. Five quarter hours. Winter. Clark, Frischknecht, Hurst 11. Business Law. Agency and partnerships, wills, and real property. A continuation of Business 10. Five quarter hours. Spring. Clark, Frischknecht, Hurst 12. Salesmanship. Psychology of selling; the interview, the canvass, the prospect, suggestion selling, sales resistance, closing the sale. Five quarter hours. Autumn, Winter. Wilson 14. Introduction to Small Business Administration. Problems and practices of businesses of less than 500 employees. Human relations, meeting competition, making decisions, planning for future growth and development, etc. Conducted as a conference series. Speakers and panels will be arranged. Three quarter hours. Winter. Larsen