46 WEBER COLLEGE BUSINESS ADMINISTRATION Business 1. Commerce. The topics covered are (I) the commerce and commercial industries of the leading countries of the world; (2) the trade routes; (3) the influence of natural environment, and (4) the development of resources. Daily. Five quarter hours. Business 2. Advertising. This course is designed for two classes of students, namely: those who intend to enter business and those who intend to take up advertising as a profession. Daily. Five quarter hours. Business 3. Salesmanship. A practical treatment of the subject is given with emphasis on the psychological aspects. Daily. Five quarter hours. Business 4. Marketing. This course covers a detailed treatment of the functions, and the cost of marketing economic goods. Special emphasis on the marketing of agricultural products. Daily. Five quarter hours. Business 5. Insurance. A course dealing with insurance institutions and various kinds of property and life insurance. Daily. Five quarter hours. Business 6. Business Organisation and Administration. The development of the business enterprise. A careful study is given to its location, its building and equipments, and its organization and administration. Daily. Five quarter hours. ACCOUNTING Accounting 1. Elementary Accounting. The principles underlying accounting procedure. Opening and closing entries, trial balance and statements. The balance sheet method of approach is used; accounts peculiar to single proprietorships, partnerships, and corporations. No previous knowledge of the subject on the part of the student is required. Daily. Five quarter hours. Accounting 2. Elementary Accounting. Continuation of course 1. Daily. Five quarter hours. Accounting 3. Elementary Accounting. Continuation of course 2. Daily. Five quarter hours. WEBER COLLEGE 47 Accounting 4. Advanced Accounting. The course is primarily a study of the corporation, its accounting and financial problems, although most of the material is equally applicable to other types of business organization. Daily. Five quarter hours. Accounting 5. Advanced Accounting. Continuation of course 4. Daily. Five quarter hours. Accounting 6. Advanced Accounting. Continuation of course 5. Daily. Five quarter hours. Accounting 1-a. Accounting for Engineers. The principles underlying accounting methods with special emphasis on manufacturing accounts. The development and interpretation of profit and loss statements, and statements of financial condition. This course is especially designed for the engineers and those students who do not have time to take Accounting 1, 2, 3. Three quarter hours. SHORTHAND Shorthand 1. Theory. The Gregg system of shorthand is used. Thorough drill in principles. Elementary reading. Dictation of new words and sentences. Autumn Quarter. Daily. Three quarter hours. Shorthand 2. Theory Continued. Supplementary reading, dictation and transcription. Winter Quarter. Daily. Three quarter hours. Shorthand 3. Thorough review of manual. Speed studies. Dictation and transcription. Spring Quarter. Daily. Three quarter hours. Shorthand 4. Advanced Shorthand. Thorough review of the principles of the Gregg system of shorthand. Special attention will be given to the acquirement of speed in writing, reading, and transcription work. Prerequisites one year of high school, or its equivalent, upon examination by the instructor. Autumn Quarter. Daily. Three quarter hours. Shorthand 5. Reading, Writing and Transcription of Speed Studies. Dictation of new material and transcription. Winter Quarter. Daily. Three quarter hours.