1971-1972 Academic Catalog

54 CEDARVILLE COLLEGE DIVISIONAL COURSES 240 INTRODUCTION TO DATA PROCESSING-Sp Prerequisite: Science 120 Introduction to Computer Programming Basic principles and procedures of manual, mechanical, and electronic data processing systems. Three credit hours 340 INDEPENDENT STUDY IN BUSINESS ADMINISTRATION Research in problems of Accounting, Business Organization, or Economics. One to four credit hours 341 TOPICS IN BUSINESS A variety of courses is offered under this heading on an experimental basis. This allows the division to meet the changing needs of the students without formally adding and dropping courses on a quarterly basis. One to five credit hours 347 TEACHING GENERAL BUSINESS SUBJECTS-Sp Teaching methods and materials in bookkeeping and general business subjects. Three credit hours 442 BUSINESS SEMINAR-W Discussion of current business topics. Open to seniors only in Business Administration. Two credit ho1;,rs A. ACCOUNTING 101-102 PRINCIPLES OF ACCOUNTING--W 1 Sp An introduction to accounting. Statements, accounts, journals, adjusting and closing entries, the worksheet, the voucher system, payroll accounting, accounting for proprietorship, partnership, and corporation are treated. Five credit hours each quarter 201, 202 INTERMEDIATE AccoVNTING--A} w Prerequisite: Accottnting 102 Review of fundamentals. Accounting for cash, receivables, inventories, fixed assets, intangibles, investments, liabilities, net worth, and sales. Four credit hours each quarter 301 ADVANCED ACCOUNTING-Sp (1970-71 and alternate years) Prerequisite: Accounting 202 A study of consolidated financial statements, foreign exchange, insurance, estates and trusts, branch accounting, and problems. Four credit hours 302 FEDERAL INCOME TAXES-A ( 1970-71 and alternate years) Prerequisite: Accounting 102 Proper preparation of federal income tax returns for individuals, partner– ships, and corporations. Ability to do research in this area will be stressed. Four credit hours