First Year Description Elementary Accounting Business Mathematics Accounting 1, 2, 3 Accounting 9 (or approved equivalent) Office Administration 21 Business Machines Second Year Economics 1, 2, 3 Economics 50, 51 Third Year Marketing 170 Management 140 Economics 170 or 171 Fourth Year Principles of Economics Elementary Statistics Principles of Marketing Principles of Organization and Management Macro- or Micro-Economics Hours 12 5 2 19 9 6 15 5 4 14 Management 160 Economics 130 Business Law Business and Government or or Banking and Finance 110 Money and Banking Banking and Finance 141 Corporation Finance DEPARTMENT OF ACCOUNTING 5 4 14 Associate Professor Talmage Y. De Lange, Head; Associate Professor Paul M. Hansen; Assistant Professor Daniel Favero; Instructors Duane Baldwin, Fred Brown. Accounting Major—In addition to the general requirements for all students in the Division, requirements for a major in Accounting include Accounting 111, 112, 113, 120, 121, 199, plus at least 12 additional quarter hours in upper division accounting. Also required are an additional 5 quarter hours in upper division non-accounting courses offered by the Division of Business and Economics. Accounting Minor—A baccalaureate degree student may obtain a minor in accounting by completing Accounting 1, 2, 3, 111, 112, and 113. A non-Business and Economics Division major, in addition, will present Economics 50 and 51. Accounting Teaching Major—A baccalaureate degree student may obtain a teaching major in accounting by complet- 74 ing Accounting 1, 2, 3, 9, 111, 112, 113; Management 160; Office Administration 151, plus an additional 9 quarter hours in approved electives in non-accounting upper division business courses. Accounting Teaching Minor—A baccalaureate degree student may obtain a teaching minor in Accounting by completing Accounting 1, 2, 3, 111, 112, and Office Administration 151. Courses of Instruction 1. Elementary Accounting—Fundamentals of debit and credit, statements, work sheets, cycle, journals and ledgers. AWS (4). Baldwin, Brown, De Lange, Favero 2. Elementary Accounting—Continuation of Accounting 1. Accrued and deferred items, voucher systems, payrolls, partnerships. Prerequisite: Accounting LAWS (4). Baldwin, Brown, De Lange, Favero 3. Elementary Accounting—Continuation of Accounting 2. Corporation, department and branch accounting. Manufacturing and cost operations. Prerequisite: Accounting 2. AWS (4). Baldwin, Brown, De Lange, Favero 9. Business Mathematics—Short-cut methods, fractions, decimals, interest, percentages, inventories, averages, with a review of simple algebra and logarithms. AWS (5). De Lange 54. Concepts of Electronics Processing—A 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). Howell, Nicholas 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. AWS (3). Howell, Nicholas 110. Managerial Accounting—Developments, 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). Baldwin, Favero 111. Intermediate Accounting—Financial statements, corrections of prior years' earnings, corporation problems, accounting principles and theory, cash and receivables. Prerequisite: Accounting 3. A W (4). De Lange, Favero, Hansen 112. Intermediate Accounting—Continuation of Accounting 111. Inventories, investments, fixed assets—tangible and intangible. Prerequisite: Accounting 111. W S (4). De Lange, Favero, Hansen 75