54 CURRICULUM Course Description Credit Basic English 1, 2, 3 Basic Communication 9 Requirements Health Education 1 Personal Hygiene 2 Orientation 1 Freshman Orientation 2 Physical Education 3 approved activities 3 Area Humanities See list of 9 Requirements Life Sciences subjects on 9 Physical Sciences pages 30-33 9 Social Sciences 0 Professional Business 1, 2, 3 Elementary Accounting 15 Requirements Business 10 Business Law 5 Business 16 Business Math. 6- Business 17, 18 Elementary Statistics 6 Business 21 Calculators 2 Economics 1, 2, 3 Principles of Economics 9 Economics 4 Economic History 5 Electives Business 7 Intro, to Business 5 Business 8 Intro, to Management 5 Business 11 Business Law 5 Business 12 Salesmanship 5 Business 15 Advertising 3 Business 30 Personal Finance S 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 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. Four quarter hours. Autumn. DeLange 55 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. Four quarter hours. Winter DeLange 6. Intermediate Accounting. A continuation of Business 5. Special problems in investments, liabilities, funds and reserves, comparative statements of application of funds. Prerequisite. 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. 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 to Personnel 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. Hurst 11. Business Law. Agency and partnerships, wills, and real property. A continuation of Business 10. Five quarter hours. Spring. 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 15. Advertising. Preparation of different types of advertis- ments 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. DeLange