Business and Economics — Accounting Business and Economics — Business Administration treasury stock; book value; long-term liabilities; allocation of income taxes; long-term investments; single-entry books; corrections of errors; analysis of fund and cash flows; analysis of financial statements. Prerequisite: Accounting 312. A W S (4) 420. Advanced Accounting—Special partnership problems, consignments, installment sales, home office and branch accounting. Prerequisite: Accounting 313. A W (4) 421- 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. CPA Review—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) 458. Computer Applications for Accountants—Emphasis on practical computer applications as they relate to auditing and other accounting functions and uses. Prerequisites: Accounting 254 and 313. (Offered alternate years.) S (4) 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) 489. Senior Internship—Practical on-the-job experience and training with private business, governmental agencies and public accounting firms. Prerequisites: Accounting 313 and permission of instructor. A W S (1-4) DEPARTMENT OF BUSINESS ADMINISTRATION Charles D. Lein, Chairman Professor, Robert E. Rose; Associate Professors, George E. Crawford, Dale R. Hawkins, Charles D. Lein, Jerald T. Storey, Claude T. Wynn; Assistant Professors, William Bruce Handley, William A. Tilleman; Instructors, Ned I. Iverson, Thomas P. Peterson, Irven L. Henrie. Business Administration Major—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 four areas of concentration; Management, Marketing, Finance or Governmental Logistics Management; (b) Economics 350 and (c) Management 320, (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: Economics 301 and 302, (one of which meets a School of Business core requirement.) Management 330, 440, 460, 470, and two 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, 202 203