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Show Business and Economics 120. Advanced Accounting—Special partnership problems, joint ventures, consignments, installment sales, insurance and statement of affairs. Prerequisite: Accounting 113. A (4) Baldwin, Hansen 121. Advanced Accounting—Continuation of Accounting 120. Receiverships, realization and liquidation reports, estates and trusts, home office and branch, parent and subsidiary. Prerequisite: Accounting 120. W (4) Baldwin, Hansen 122. Advanced Accounting—Continuation of Accounting 121. Parent and subsidiary accounting, consolidations and mergers, foreign exchange. Prerequisite: Accounting 121. S (4) Baldwin, Hansen 130. Cost Accounting—Elements of job cost, process, and standard cost systems. Prerequisites: Accounting 3 and Economics 6. W (3) Brown, Harper 131. Advanced Cost Accounting—Continuation of Accounting 130, with emphasis on cost for decision purposes. S (3) Brown, Harper 132. Federal Tax Accounting—Federal income tax laws in their relation to individuals. Prerequisites: Accounting 3 and Economics 6. A (3) Baldwin, Hansen 133. Federal Tax Accounting—A continuation of Accounting 132, with emphasis on business organizations. Prerequisite: Accounting 132. W (3) Baldwin, Hansen 136. Auditing—Legal responsibilities, principles, and practical procedures in the conduct of an audit and making an audit report. Prerequisite: Accounting 113. W (5) Baldwin, Hansen 138. Advanced Accounting Problems—The American Institute of Certified Public Accountants' examinations form the groundwork of the course. Prerequisite: Accounting 121. W (4) Baldwin, Hansen 154. Electronic Data Processing Systems—A study of business systems in electronic data processing with computers. Prerequisite: Accounting 54. S (3) Nicholas, Jensen 199. Seminar In Accounting—Limited to seniors majoring in the Department of Accounting. S (3) Baldwin, Hansen Business and Economics Department of Business Administration Clarence G. Wilson, Chairman Professors, Edward C. Larsen, Quinn G. McKay; Associate Professors, Paul M. Hansen, Dale R. Hawkins, Clarence G. Wilson; Assistant Professors, Jerald T. Storey, William A. Tilleman. BANKING AND FINANCE Banking and Finance Major—In addition to the core requirements for all students in the School of Business and Economics, requirements for a major in Banking and Finance include Accounting 110; Banking and Finance 100, 110, and 199; Management 144; plus an additional 18 approved credit hours in upper division electives in Banking and Finance; plus 6 to 10 additional approved credit hours in other upper division business courses. Banking and Finance Minor—A baccalaureate degree candidate may obtain a minor in Banking and Finance by completing Economics 5; Banking and Finance 110 and 141; plus an additional 7 quarter hours of approved upper division banking and finance classes. Courses of Instruction 1. Personal Finance—Personal and family budgeting, installment buying, borrowing money, buying a home, and purchasing stocks and bonds. A (3) Tilleman 100. General Insurance—Designed for understanding the importance of risk in personal and business affairs, with emphasis placed upon the nature of risk, the insurance mechanism and the functional aspects of insurance. A (4) Hawkins, Tilleman 101. Life Insurance—Principles of life insurance; analysis of insurance policies, programs, annuities, reserves, and management problems. W (4) Hawkins, Tilleman 110. Money and Banking—The history of money and credit, the evolution of banking, the Federal Reserve System, and other banking problems and functions. Prerequisites: Accounting 3 and Economics 5 (Same as Economics 110.) A W S (4) Hawkins, Liechty 120. Investments—A study of stocks and bonds, investment risks and financial statements. Prerequisite: Accounting 3 or consent of the instructor. W (4) Hawkins, Tilleman 204 205 |
