1963-1964 Academic Catalog

Cedarville College BUSINESS ADMINISTRATION Bachelor of Arts Programs Requirements for a Major in Business Administration. Thirty semester hours, including Accounting 101, 102; General Business 111, 315; Economics 131, 132; twelve hours of electives in Accounting and/ or General Business. Requirements for a Major in Secretarial Science. Thirty semester hours, including Accounting 101, 102; General Business 312; Secre– tarial Science 221, 223, 224, 322; nine hours of electives in Accounting and/ or General Business. Requirements for a Minor in including General Business 111; counting. Accounting. Fifteen semester hours, twelve hours of electives in Ac- Requirements for a Minor in General Business. 'Fifteen semester hours, including General Business 111 ; twelve l'J.Ours of electives in General Business. Requirements for a Minor in Secretarial Science. Fifteen semester hours, including General Business 111; nine hours of electives in Sec– retarial Science; and a three-hour elective to be selected from the following: Accounting 101, General Business 112, 312. Requirements for a Minor in Economics. Fifteen semester hours, including Economics 131, 132, 231, 232, and a three-hour elective from Economics 331, 332, or 333. A. ACCOUNTING 101, 102 PRINCIPLES OF ACCOUNTING An introduction to accounting. Statements, accounts, journals, adjusting and dosing entries, the worksheet, the voucher system, payroll accounting, accounting for proprietorship, partnership, and corporation are treated . Three credit hours each semester 201, 202 INTERMEDIATE ACCOUNTING Prerequisite : Accounting 102 Review of fundamentals. Accounting for cash, receivables, inventories, fixed assets, intangibles, investments, liabilities, net worth, and sales. Three credit hours each semester 301 ADVANCED ACCOUNTING Prerequisite : Accounting 202 A study of consolidated financial statements, foreign exchange, insurance, estates and trusts, branch accounting, and problems. Three credit hours 43