1976-1977 Academic Catalog

4 6 Cedarville College Marketing Requirements include twelve quarter hours from Marketing 263, 361, 362, 363 and/or Independent Study in Marketing. Business Education In addition to the requirements of the Education Department for certification in Secondary Education you must choose at least one teaching field - Bookkeeping– Basic Business or Sales-Communication - as described in the section on the Education Department. Although most students choose one of the five main areas of special emphasis, individual programs can be arranged to meet the specific needs of the student. For example, transfer credit has been accepted in computer science, secretarial science, and some management training programs. Requirements for Minor in Business Administration. A personalized program will be worked out in consultation with department personnel. DEPARTMENTAL COURSES 340 Independent Study in Business Administration 1-4 hours Research in problems of Accounting, General Business, Economics, Management, or Mar– keting. 341 Topics in Business 1-5 hours A variety of courses is offered under this heading on an experimental basis. This allows the department to meet the changing needs of the students without formally adding and dropping courses on a quarterly basis. 347 Materials in Teaching Business Subjects- A, Sp 2 hours A study of the materials used in teaching business subjects in high school. 442 Business Seminar - W 4 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 corporations. Topics include basic bookkeeping procedures, preparation and use of financial statements, management accounting, taxes, and payroll. Both of these courses use the individualized instruc– tion 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. Development of the ability to analyze accounting problems and present clear, supportable solutions. Prerequi– site: 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, even 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, odd years)