1961-1962 Academic Catalog

387 CHURCH FINANCE AND CHRISTIAN STEWARDSHIP* A study of church accounting systems, internal financial control, budgeting, current and long-terrn financing coupled ,vith the Biblical background of Stewardship. All Christian workers should take this course. Two credit hours 391 SECRETARIAL PRACTICE* Familiarizes student with traits and qualities that a suc– cessful secretary must possess. Filing, handling of mail, busi– ness communications, business etiquette, use of dictaphone, mimeograph; etc.; are studied. Three credit hours 481 MONEY AND BANKING** Prerequisite Economics 281-282 A study of the principles of money, credit, and banking, and the operation of the banking system. Three credit hours 482 BUSINESS FINANCE** ( 1 62-'63) A survey of the financial aspects of the private, profit– seeking corporation. Consideration is given to the problems of promotion, normal operation, and reorganization. Three credit hours 483-484 BUSINESS LAW** A study of contracts, sales, bailments, negotiable instru– ments, agency, employer-employee relationships, partnerships, corporations, insurance, and property. Three credit hours each semester 485 FEDERAL INCOME TAXES** Prerequisite: B. A. 284 Proper preparation of Federal Income tax returns for in– dividuals, partnerships, and corporations. Ability to do re– search in this area will be stressed. Three credit hours 486 C.P.A. PROBLEMS** ('62-'63) Prerequisite: B. A. 284 Preparation for the Certified Public Accountant examina– tion; selected problems from CPA examinations. Three credit hours 82 •