1952-1953 Academic Catalog

DEPARTMENTS AN.D COURSES 45 106 ADVANCED SHORTHAND The theory is completed and the entire system reviewed. Reading prac, tice is continued but transcription is emphasized. Three hours credit. 107 DICTATION AND TRANSCRIPTION Rapid reading and graded dictation at practical office speeds increasing through the course. Technical and legal matter included. Three hours credit. 11O, 111 PRINCIPLES OF ACCOUNTING The purpose of this course is to acquaint the student with the primary function of accounting and to introduce him to the entire cycle of book, keeping procedure. The student is required to demonstrate his ability to work out several practice sets. This course is a prerequisite to all other courses in accounting. Full year course. Six hours credit. 112 INTERMEDIATE ACCOUNTING The course includes in part: Accounting for corporations; voucher systems; general principles of valuation; depreciation; surplus reserves; and liquidation of corporations. Three hours credit. 113 ADVANCED ACCOUNTING Training in the preparation, analysis, and interpretation of statements; accounting procedure in connection with special types of business and with corporate organizations and dissolutions, including the accounts and reports of receivers and trustees. Three hours credit. 201-202 PRINCIPLES · OF ECONOMICS A general survey of the economic institutions, forces, and factors which affect the production, exchange, distribution, and consumption of wealth. Fundamental principles and concepts are emphasized. Designed for all students who desire a knowledge of economics as well as those planning to concentrate on the social sciences. Required of all Business Admin, istration majors. Full year course. Six hours credit. 203 BUSINESS LAW This course treats the nature and classification of law, the courts and court procedure, and considers in some detail the law of contracts, sales, agency, personal and real property, and negotiable instruments. Three hours credit. 205 BUSINESS ENGLISH AND CORRESPONDENCE Practice in writing business letters covering a wide range of business situations, in addition to review of principles of grammar and under, standing of style in composition. Three hours er dit.