CURRICULUM Course Basic English 1, 2, 3 Requirements Health Education 1 Orientation 1 Physical Education Area Humanities Requirements Life Sciences Physical Sciences Social Sciences Professional Business 1, 2, 3 Requirements Business 10 Business 16 Business 17 Economics 1, 2, 3 Economics 4 or 7 Electives Business 7 Business 8 Business 11 Business 12 Business 15 Business 21 Description Credit Basic Communication 9 Personal Hygiene 2 Freshman Orientation 2 3 approved activities 3 See list of 9 subjects on 9 pages 30-33 9 9 Elem. Accounting 15 Business Law 5 Business Math. 5 Elem. Statistics 5 Prin. of Economics 9 Econ. Hist, or Geog. 5 Intro, to Business 5 Intro, to Management 5 Business Law 5 Salesmanship 5 Advertising 3 Calculators 2 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 and ledgers, and valuation accounts. (Open to freshmen and required of all students majoring in business.) Five quarter hours. Autumn, Winter, Spring. DeLange, Hurst, Vietti, 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 partnershipstheir organization, operation, and dissolution. Five quarter hours. Winter, Spring. DeLange, Hurst, Wilson 3. 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 4. Intermediate Accounting. Special forms and methods in working papers and statements, and a review of partnerships and corporations with more difficult problems. Also problems of investment amounts and present values at compound interest. Prerequisite: Business 3. Five quarter hours. Autumn. 5. Intermediate Accounting. A continuation of Business 4. Basic accounting theory and special consideration and problems of cash, inventories, tangible and intangible fixed assets. Prerequisite: Business 4. Five quarter hours. Winter. DeLange 6. Intermediate Acounting. A continuation of Business 5. Special problems in investments, liabilities, funds and reserves, comparative statements of application of funds. Prerequisite: Business 5. Five quarter hours. Spring. DeLange 7. Introduction to Business and Industry. A survey course in the fields of business and industry with special consideration given to the types of business, industrial, and personal service activities in which men gain livelihood. Standard forms of business organization are discussed and applied to each type of vocational endeavor. Location and layout of the business unit, financing and managing the organization as well as personnel problems and ethical business policies are stressed. Five quarter hours. Autumn. 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 10. Business Law. Contracts, including negotiable instruments and sales. Five quarter hours. Winter. Hurst 11. Business Law. Agency and partnerships, wills, and real property. A continuation of Business 10. Five quarter hours. Spring. Hurst 12. Salesmanship. The selling function, basic psychological principles of selling, laying the groundwork for the interview, preparation of the canvass, arranging for the interview, meeting the prospect, suggestion selling, sales resistance, methods of closing the sale, analyzing practical selling cases, and demonstrations. Five quarter hours. Autumn, Winter. Wilson 15. Advertising. Preparation of different types of advertisements and development of principles applicable to the production of advertising. Three quarter hours. Spring. Wilson 16. Business Mathematics. Percentages, analysis of profits and loss, interest, discounts, profits and losses of partnership, annuities, compound interest, logarithms and machine operation. Five quarter hours. Autumn, Winter.