1966-1967 Academic Catalog

BUSINESS ADMINISTRATION 301 ADVANCED ACCOUNTING Prerequisite: Acconnting 202 Cedarville College A study of consolidated financial statements, foreign exchange, insurance, estates and trusts, branch accounting, and problems. Three credit ho11rs 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. Three credit ho11rs 401 COST ACCOUNTING* Prerequisite: Accounting 102 (1967-68) Principles of industrial and distribution cost accounting; job order and pro- cess cost systems; standard costs. Three oredit ho11rJ 402 AUDITING* Prerequisite: Accounting 202 (1967-68) Purpose and advantages of the different types of audits; duties and respon- sibilities of an auditor; audit practice, procedure, and reports. Three credit ho11rs B. GENERAL BUSINESS r 1,\' 111 INTRODUCTION TO BUSINESS An orientation .in business administration. Provides guidance in field special- ization and familiarizes the student with business terms. Three credit ho11rs 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 ho11rs 311 PRINCIPLES OF MARKETING* (1967-68) A survey of distribution functions, middlemen and channels of trade, com– petition, price policies, market planning, market research, and consumer problems. Three credit ho11rs 312 BUSINESS CORRESPONDENCE AND REPORTS* (1967-68) A preparation for the skill of originating ail 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* (1967-68) An examination of the policies, principles, practices, and problems involved in the management and organization of business concerns. Three credit ho11rs 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 ho11rs 42