1965-1966 Academic Catalog

BUSINESS ADMINISTRATION Cedarville College 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 Fifteen semester hours, including Economics 131, 132, 231, 232, and a three-hour elective from Economics 331, 332, or 333. Bachelor of Science in Education Programs Requirements for a Comprehensive Teaching Field in Business Education. Forty-five semester hours, including Accounting 101, 102; General Business 111, 112, 311, 312, 413 or 414, 416; Secretarial Science 221, 223, 224, 322; Economics 131; six hours of electives from the areas of Accounting, General Business, Secretarial Science, and/or Economics. Additional requirements-Business Education 470, 480. Requirements for a Maior Teaching Field in Business. Thirty semester hours, including Accounting 101, 102; General Business 111, 112, 413 or 414; Economics 131, 132; nine hours of elec– tives from the areas of Accounting, General Business, and/or Economics. Additional requirement-Business Education 480. Requirements for a Minor Teaching Field in Business. Twenty semester hours, including Accounting 101, 102; General Business 111, 112; Economics 131; five hours of electives from the areas of Accounting, General Business, and/or Economics. Requirements for a Minor Teaching Field in Salesmanship.Mer· chandising. Eighteen semester hours, including General Business 311, 315, 416; nine hours of electives. Requirements for a Minor Teaching Field in Twenty-one semester hours, including Secretarial Science 221, 223, 224, 322; General Business 312; six hours of electives from the areas of Ac– counting, General Business, Secretarial Science, and/or Economics. A. ACCOUNTING 101, 102 PRINCIPLES OF ACCOUNTING An introduction to accounting. Statements, accounts, journals, adjusting and closing entries, the worksheet, the voucher system, payroll aroounting, accounting for proprietorship, partnership, and corporation are treated. Three oredie hours each semeste1' 201, 202 INTERMEDIATE ACCOUNTING Prerequisite: Accounting 102 Review of fundamentals. Accounting for cash, receivables, inventories, fixed assets, intangibles, investments, liabilities, net worth, and siales. Three credit houn Meh semester 301 ADVANCED ACCOUNTING Prerequisite: Accounting 202 A study of consolidated financial statements, foreign exchange, insruanc.e, estates and trusts, branch accounting, and problems. Three Of't1dit hourJ 42