1975-1976 Academic Catalog

Business Administration 51 DIVISIONAL COURSES 340 Independent Study in Business Administration 1-4 hours Research in problems of Accounting, General Business, Economics, Management, or Marketing. 341 Topics in Business 1-5 hours 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. 347 Materials in Teaching Business Subjects - Sp 2 hours A study of the materials used in teaching business subjects in high school. 442 Business Seminar - W 2 hours Discussion of current business topics. Open to seniors only in Business Administration. A. ACCOUNTING 101-102 Principles of Accounting - A, W, Sp, Su 5 hours each quarter An introduction to the accounting for sole proprietorships, partnerships, and corpora– tions. Topics include basic bookkeeping procedures, preparation and use of financial statements, management accounting, taxes, and payroll. Both of these courses use the individualized instruction approach with programmed texts and audio-visual aids. 201, 202 Intermediate Accounting - A, W 4 hours each quarter Review of fundamentals. Basic theory and practice of the financial statements. Develop– ment of the ability to analyze accounting problems and present clear, supportable solu– tions. Prerequisite: BA 102 301 Advanced Accounting - Sp 4 hours A study of consolidated financial statements, foreign exchange, insurance, estates and trusts, branch accounting, and problems. Prerequisite: BA 202 (Alternate, odd years) 302 Federal Income Taxes - A 4 hours Proper preparation of federal income tax returns for individuals, partnerships, and corpo– rations. Ability to do research in this area will be stressed. Prerequisite: BA 102 (Alternate, even years) 303 Cost Accounting A 5 hours Principles of industrial and distribution cost accounting; job order and process cost systems; standard costs. Prerequisite: BA 102 (Alternate, odd years) 304 Auditing - Sp 5 hours Purpose and advantages of the different types of audits; duties and responsibilities of an auditor; audit practice, procedure, and reports. Prerequisite: BA 202 (Alternate, even years) B. GENERAL BUSINESS 111 Introduction to Data Processing - W 3 hours Basic principles and procedures of manual, mechanical, and electronic data processing systems. Prerequisite: SM 120 Introduction to Computer Programming 211 Business Statistics A 5 hours An introduction to statistical methods as applied to the collection, presentation, analysis, and interpretation of numerical data relevant to business operations. 216 Business Communications - Sp 3 hours A preparation for the skill of originating all types of business letters, reports, memoranda, and other media of communication. 311 Business Law - A 5 hours A study of contracts, sales, bailments, negotiable instruments, agency, employer-employ– ee relationships, partnerships, corporations, insurance, and property.