Business and Economics — Accounting Business and Economics — Business Administration 110. Advanced 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 10. (Same as Management 110.) A W S (4) Staff 111. Intermediate Accounting-Financial statements, corrections of prior years' earning, corporation problems, accounting principles and theory, cash and receivables. Prerequisite: Accounting 10. A W S (4) De Lange, Favero, Harper 112. Intermediate Accounting—Continuation of Accounting 111. Inventories, investments, fixed assets—tangible and intangible. Prerequisite: Accounting 111. A W S (4) DeLange, Favero, Harper 113. Intermediate Accounting—Continuation of Accounting 112. Liabilities and reserves, interpretation of financial statements, analysis of working capital and operations, special statements, and problems of reorganizations, income tax and price levels. Prerequisite: Accounting 112. A W S (4) De Lange, Favero, Harper 120. Advanced Accounting—Special partnership problems, consignments, installment sales, home office and branch accounting. Prerequisite: Accounting 113. A W (4) Baldwin, Favero, Hansen 121. Advanced Accounting—Continuation of Accounting 120. Parent and subsidiary accounting, consolidations and mergers, foreign exchange. Prerequisite: Accounting 120. W S (4) Baldwin, Favero, Hansen 122. Advanced Accounting—Continuation of Accounting 121. Receiverships, realization and liquidation reports, estates and trusts, governmental accounting, and annuities. Prerequisite: Accounting 121 S (4) Baldwin, Favero, Hansen 130. Cost Accounting—Elements of job cost, process, and standard cost systems. Prerequisites: Accounting 10 and Economics 6. W (4) Harper 131. Advanced Cost Accounting—Continuation of Accounting 130, with emphasis on cost for decision purposes. Prerequisite: Accounting 130. S (4) Harper 132. Federal Tax Accounting—Federal income tax laws in their relation to individuals. Prerequisites: Accounting 10 and Economics 6. A (3) Baldwin, Favero, Hansen 133. Federal Tax Accounting—A continuation of Accounting 132, with emphasis on business organizations. Prerequisite: Accounting 132. W (3) Baldwin, Favero, Hansen 136. Auditing—Legal responsibilities, principles, and practical procedures in the conduct of an audit and making an audit report. Prerequisite: Accounting 113. A (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 150. Accounting Theory—A study of the history and development of accounting theory. Problems in current accounting theory will be considered. W S (3) Apgood 154. Electronic Data Processing Systems—A study of business systems in electronic data processing with computers. Prerequisite: Accounting 54. S (3) Nicholas, Jensen 160. 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 113. S (4) Harper 199. Seminar in Accounting—Limited to seniors majoring in the Department of Accounting. W S (3) Baldwin, Hansen Department of Business Administration Clarence G. Wilson, Chairman Professor, Edward C. Larsen; Associate Professors, Dale R. Hawkins, Clarence G. Wilson; Assistant Professors, Jerald T. Storey, William A. Tilleman; Instructors, Merlin R. Croft, Stephen T. Evans, Kent S. Pantone. 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 Banking and Finance 100, 110, and 199; Management 110 and 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. 233