Business and Economics — Accounting 42L Advanced Accounting—Parent and subsidiary accounting, consolidations and mergers, governmental accounting. Prerequisite: Accounting 313. W S (4) 422. Advanced Accounting—Foreign exchange, receiverships, realization and liquidation reports, estates and trusts, and annuities. Prerequisite: Accounting 313. (Offered 1972-73 and alternate years.) S (4) 430. Cost Accounting—Product costing utilizing job cost and process cost systems; planning and controlling routine operations through use of standards; budgeting and responsibility accounting. Prerequisites: Accounting 310 and Economics 102. A W (4) 431. Advanced Cost Accounting—Emphasis on cost analysis for non-routine decisions and long-range planning; performance measurement; non-manufacturing costs and alternative methods of overhead applications. Prerequisite: Accounting 430. S (4) 440. Federal Tax Accounting—Federal income tax laws in their relation to individuals. Prerequisite: Accounting 202. A W (3) 441. Federal Tax Accounting—A continuation of Accounting 440, with emphasis on business organizations. Prerequisite: Accounting 440. S (3) 446. Auditing—Legal responsibilities, principles, and practical procedures in the conduct of an audit and making an audit report. Prerequisite: Accounting 313. A S (5) 448. Advanced Accounting Problems—The American Institute of Certified Public Accountants' examinations form the groundwork of the course. Prerequisite: Accounting 421. W (4) 450. Accounting Theory—A study of the history and development of accounting theory. Problems in current accounting theory will be considered. Prerequisite: Accounting 313. W S (3) 454. Electronic Data Processing Systems—A study of business systems in electronic data processing with computers. Prerequisite: Accounting 254. S (3) 460. Controllership—A study of the position of the controller in a business and governmental organization; the tools available to him and how he uses these tools to accomplish his objectives. Prerequisite: Accounting 313. (Offered 1971-72 and alternate years.) S (4) Business and Economics — Business Administration DEPARTMENT OF BUSINESS ADMINISTRATION Charles D. Lein, Chairman Professors, Edward C. Larsen, Robert E. Rose; Associate Professors, George E. Crawford, Dale R. Hawkins, Charles D. Lein, Jerald T. Storey; Assistant Professors, Ben D. Mason, Robert G. Stein, William A. Tilleman; Instructors, Ned I. Iverson, Thomas P. Peterson. REQUIREMENTS FOR MAJORS IN BUSINESS ADMINISTRATION In addition to the general education requirements and the School of Business and Economics core requirements, all students with majors in Business Administration will be required to complete: (a) The requirements as outlined for one of the three areas of concentration; Management, Marketing, or Finance; (b) Economics 350; (c) Management 320, (meets a School of Business core requirement); (d) Economics 301, and 302; (one of which meets a School of Business core requirement.) BUSINESS ADMINISTRATION MAJOR WITH A CONCENTRATION IN MANAGEMENT In addition to the School of Business and Economics and Department of Business Administration requirements, the following courses will be required for a concentration in Management: Management 330, 440, 460, 470, and courses selected from: Management 321, 336, Finance 440, Marketing 470, and Economics 340. MANAGEMENT MINOR A baccalaureate degree candidate may obtain a minor in Management by completing Accounting 201, Economics 101, Management 301, and approved upper-division electives in Management of at least 13 quarter hours. Courses of Instruction 101. Introduction to Business—Relation of businessman and firm to free enterprise economy, basic principles of major fields of business. A W S (4) 228 229