1965-1966 Academic Catalog

Cedarville BUSINESS ADMINISTRATION 302 FEDERAL INCOME TAXES* Prerequisite: Accounting 102 (1966-67) 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 ho1Jrs (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; audit practice, procedure, and reports. Tbree credit hours B. GENERAL BUSINESS Ill INTRODUCTION TO BUSINESS An orientation in business administration. Provides guidance in field special- ization and familiarizes the student with business terms. Th1·ee credit hours 112 MATHEMATICS OF BUSINESS AND ECONOMICS A practical study of short-cuts in everyday mathematical calculations. The skill of analyzing a problem iand arriving at a solution is developed. Three c1·edit hours 311 PRINCIPLES OF MARKETING* (1965-66) A survey of distribution functions, middlemen and channels of trade, com– petition, price policies, market planning, market research, and consumer problems. Three crf!dit 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* (1966-67) 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* (1%5-66) An examination of the policies, principles, practices, and problems involved in the management and organization of business concerns. Three credit hours 315 SALES MANAGEMENT'" (1966.67) Techniques, principles, and practices in personal selling, and a discussion of the principles of organization, supervision, and control of the selling function. Three credit hours 43