First Year Description Hours Accounting 1,2,3 Elementary Accounting 12 Accounting 9 (or approved equivalent) Business Mathematics 5 Secretarial Training 21 Business Machines 2 19 Second Year Economics 50, 51 Elementary Statistics 6 Economics 1,2,3 Principles of Economics 9 Accounting 110 Managerial Accounting 4 19 Third Year Marketing 170 Principles of Marketing 5 Management 140 Principles of Organization and Management 5 Economics 170 or 171 Macro- or Micro-Economics 4 14 Fourth Year Management 160 Business Law 5 Economics 130 Business and Government or or Banking and Finance 110 Money and Banking 5 or or Economics 10 U. S. Economic History 10 Department of Accounting Associate Professor Clarence G. Wilson; Assistant Professors Talmage Y. DeLange, Head; Daniel Favero, Paul M. Hansen Accounting MajorIn addition to the general requirements for all students in the Division, requirements for a major in Accounting include Accounting 111, 112, 120, 121, plus 9-17 additional quarter hours in upper division accounting. Also required are an additional 6 quarter hours in upper division non-accounting courses offered by the Division of Business and Economics. Accounting MinorA baccalaureate degree student may obtain a minor in accounting by completing Accounting 1, 2, 3, 110, 111, and 112. A non-Business and Economics Division major, in addition, will present Economics 50 and 51. 68 Courses of Instruction 1. Elementary AccountingFundamentals of debit and credit, statements, work sheets, cycle, journals and ledgers. A W S (4). DeLange, Favero, Hansen, Wilson 2. Elementary AccountingContinuation of Accounting 1. Accrued and deferred items, voucher systems, payrolls, part nerships. W S (4). DeLange, Favero, Hansen, Wilson 3. Elementary AccountingContinuation of Accounting 2. Corporation, department and branch accounting. Manufacturing and cost operations. S (4). DeLange, Favero, Hansen, Wilson 9. Business MathematicsShort-cut methods, fractions, decimals, interest, percentages, inventories, averages, with a review of simple algebra and logarithms. A W S (5). DeLange 54. Concepts of Electronic Data ProcessingA generalized course designed to explore the history of punched card and electronic data processing, the concepts of data processing machines, basic computer programming and applications. A W S (3). Staff 58. The Computer as a Tool in Business. A course designed to demonstrate the practical use of computers in business problems, including actual machine experience with the computer and basic programming of the 1401 Computer. Prerequisite: Accounting 54. A W S (3). Staff 110 Managerial AccountingDevelopment, analysis, and interpretation of accounting records and financial statements, with emphasis on the decision-making process, internal control, and budgets. Prerequisite: Accounting 3. A W S (4). DeLange, Hansen 111. Intermediate AccountingCorporations, corrections of prior years' earnings, cash, receivables, inventories, investments, and fixed assets. Prerequisite: Accounting 110. W (4). DeLange, Hansen 112. Intermediate AccountingContinuation of Accounting 111. Liabilities, reserves, problems of reorganizations, income tax allocations, price levels and single entry. Prerequisite: Accounting 111. S (4). DeLange, Hansen 69