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Show 120. Advanced Accounting Special partnership problems, joint ventures, consignments, installment sales, insurance, and statement of affairs. Prerequisite: Accounting 112. A (4). DeLange, Hansen 121. Advanced AccountingContinuation of Accounting 120. Receiverships, realization and liquidation reports, estates and trusts, home office and branch, parent and subsidiary. Prerequisite: Accounting 120. W (4). DeLange, Hansen 122. Advanced AccountingContinuation of Accounting 121. Parent and subsidiary accounting, consolidations and mergers, and foreign exchange. Prerequisite: Accounting 121. S (4). DeLange, Hansen 130. Cost AccountingElements of keeping, computing and interpreting costs. Prerequisites: Accounting 3 and Economics 3. S (5) DeLange, Hansen 132. Federal Tax AccountingFederal income tax laws in their relation to accounting. Prerequisites: Accounting 3 and economics 3. A (4). DeLange, Hansen 134. Accounting SystemsAccounting features peculiar to various types of businesses. Prerequisite: Accounting 112. S (4). DeLange, Hansen 136. Auditing Legal responsibilities, principles, and practical procedures in the conduct of an audit and making an audit report. Prerequisite: Accounting 112. A (5). DeLange, Hansen 138. Advanced Accounting Problems The American Institute of Certified Public Accountants' examinations form the groundwork of the course. Prerequisite: Accounting 121. S (4). 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. A W S (3). Staff 199. Seminar in AccountingLimited to seniors majoring in the Department of Accounting. S (2). DeLange, Hansen 70 ACCOUNTING MAJOR Economics Minor (Example Only) Freshman Course Title A W S English 1,2,3 Basic Communications 3 3 3 Orientation 1 College Orientation 2 Health Education 1 Personal Hygiene 2 Physical Education 1 Freshman Activities 1 1 1 Accounting 1, 2, 3 Elementary Accounting 4 4 4 Secretarial Training 21 Business Machines 2 Accounting 9 Business Mathematics 5 Economics 10 Economic History of the U. S. 5 Area Requirements Selected 6 15 16 15 Sophomore Area Requirements Selected 8 7 6 Economics 50, 51 Elementary Statistics 3 3 Accounting 110 Managerial Accounting 4 Accounting 111, 112 Intermediate Accounting 4 4 Economics 1, 2, 3 Principles of Economics 3 3 3 15 17 16 Junior Marketing 170 Principles of Marketing 5 Management 140 Principles of Organiza- tion and Management 5 Economics 170 Intermediate Theory: Macro-Economics 4 Accounting 120,121 Advanced Accounting 4 4 Accounting Elective 5 Banking and Finance 110 Money and Banking 5 Management 132 Applied Business Ethics 1 Social Science Elective 5 Business Electives Selected 7 18 16 16 Senior Management 160, 161 Business Law 5 5 Business Electives Selected 8 11 8 Accounting Electives 4 5 4 17 16 17 |
