1964-1965 Academic Catalog

Cedarville College BUSINESS ADMINISTRATION 302 FEDERAL INCOME TAXES* Prerequisite: Accounting 102 (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 (1965-66) Principles of industrial and distribution cost accounting; job order and pro- cess cost systems; standard costs. Three credit hours 402 AUDITING* Prerequisite: Accounting 202 (1965-66) Purpose and advantages of the different types of audits; duties and respon- sibilities of an auditor; au.dit practice, procedure, and reports. Tbree credit ho11rs 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* (1965-66) A slirvey of distribution functions, middlemen and channels of trade, com– petition, price policies, market planning, market research, and .consumer problems. Three credit hours 312 BUSINESS CORRESPONDENCE AND REPORTS* (1965-66) 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 accounting 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* (1965-66) An. examination of the policies, principles, practices, and problems involved in the· management and organization of business concerns. Three credit hours 315 SALES MANAGEMENT* (l964-65) Techniques, principles, and practices in personal selling, and a discussion of the pri.nciples of organization, supervision, and control of the selling function. Three credit hours 43