1963-1964 Academic Catalog

BUSINESS ADMINISTRATION 302 FEDERAL INCOME TAXES* Prerequisite : Accounting 102 Cedarville College (1964-65) Proper preparation of Federal income tax returns for individuals, partner– ships, and corporations. Ability to do research in this area will be stressed. 401 COST ACCOUNTING* Prerequisite: Accounting 102 Three credit hours (1963-64) Principles of industrial and distribution cost accounting; job order and pro- cess cost systems; standard costs. T h1·ee credit hours 402 AUDITING* Prerequisite : Accounting 202 (1963-64) Purpose and advantages of the different types of audits; duties and respon- sibilities of an auditor; audit practice, procedure, and reports. Three credit hours B. GENERAL BUSINESS 111 INTRODUCTION TO BUSINESS An orientation in business administration. Provides guidance in field special- ization and familiarizes the student with business terms. Three credit hours 112 MATHEMATICS OF BUSINESS AND ECONOMICS A practical study of short-cuts in everyday mathematical calculations. The skill of analyzing a problem and arriving at a solution is developed. Three credit hours 311 PRINCIPLES OF MARKETING* (1963-64) A survey of distribution functions , middlemen and channels of trade, com– petition, price policies, market planning, market research, and consumer problems. Th1·ee credit hours 312 BUSINESS CORRESPONDENCE AND REPORTS * (1963-64) A preparation for the skill of originating all types of business letters, re- ports, memoranda, and other media of communication. Three credit hours 313 CHURCH FINANCE* (1964-65) A study of church acccounting systems, internal financial control, budgeting, current and long-term financing, coupled with the Biblical background of steward– ship. All Christian workers should take this course. Two credit hours 314 PRINCIPLES OF ORGANIZATION AND MANAGEMENT* (1963-64) An examination of the policies, principles, practices, and problems involved in the management and organization of business concerns. Three credit hours 315 PERSONNEL ADMINISTRATION* (1963-64) A study of employment methods, health and safety, training, methods of pay– ment, employee participation in control. Emphasis is placed on the development of techniques for the efficient utilization of human resources, and the ability to get along with fellow employees is stressed. Three credit hours 44