Business and Economics — Accounting Accounting Management Banking & Finance Marketing Business Education Office Administration Economics Students may also take departmental minors in all of the departments listed above. Core Requirements: With some exceptions for Office Administration and Business Education majors, the following courses are required of all students majoring in the School in order that they may have a fundamental background in courses basic to successful completion of additional work. They are listed, as a suggestion, according to the years in which they should be completed: First Year Description Hours Elementary Accounting 8 A Accounting 1, 2 Accounting 10 Managerial Accounting Second Year Economics 5, 6 Principles of Economics Economics 40, 41, 42 Quantitative Analysis in Economics and Business Accounting 54 Concepts of Electronic Data Processing Office Administration 33 Business Communication 3 9 o Third Year Banking and Finance 141 Corporate Finance Management 136 Human Relations Management 160 Business Law Management 172 Industrial Organization and Management 4 Marketing 170 Principles of Marketing 4 Total hours 56 230 Business and Economics — Accounting Department of Accounting Paul M. Hansen, Chairman Professor, Paul M. Hansen; Associate Professors, Talmage Y. De Lange, Daniel Favero; Assistant Professors, Robert D. Apgood, Duane E. Baldwin, Fred C. Brown, James C. Harper; Lecturers, Judith C. Hocking, Dell B. Stringham. Accounting Major—In addition to the core requirements for all students in the School, 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 4 quarter hours in upper-division non-accounting courses offered by the School of Business and Economics. Economics 171 is highly recommended as an elective. Accounting Minor—A baccalaureate degree student may obtain a minor in accounting by completing Accounting 1, 2, 10, 111, 112, and 113. A non-business and economics major in addition will complete Economics 5, 40, and Management 172. Composite Teaching Major in Business Education (Accounting)—See Business Education Composite Teaching Major, School of Education. Courses of Instruction 1. Elementary Accounting—Fundamentals of debit and credit, statements, work sheets, cycle, journals, ledgers, accrued and deferred items, closing the books, merchandising accounting. A W S (4) Staff 2. Elementary Accounting—Continuation of Accounting 1. Cash, investments, receivables, inventory, fixed assets, liabilities, partnerships and corporations. Prerequisite: Accounting 1. A W S (4) Staff 10. Managerial Accounting—Development, analysis, and interpretation of accounting records and financial statements, with emphasis on the decision-making process, internal control, and budgets. Prerequisite: Accounting 2. A W S (4) Staff 54. Concepts of Electronic Data Processing—A generalized course designed to explore the history of electronic data processing and to develop an understanding of the practical uses of computers in business problem solving. A W S (3) Staff 58. Computer Programing for Business—Applied basic Cobol programming principles. Prerequisite: Accounting 54. W S (3) Staff 231