1977-1978 Academic Catalog

Business Administration '-1'1 302 Federal Income Taxes - A 4 hours Proper preparation of federal income tax returns for individuals, partnerships, and corporations. 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. Prerequisites: BA 111, BA 202, BA 212 (Alternate, odd years) 305 Fund Accounting - W 4 hours This course deals with the accounting and reporting principles, standards, and procedures applicable to not-for-profit organizations. Prerequisite: BA 201. (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. 211-212 Quantitative Methods - A, W 4 hours each quarter An introduction to quantitative methods used in business decision making. Topics include probability, sampling, estimation, regression, correlation, and time-series analysis. Prerequisite: SM 120. 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– employee relationships, partnerships, corporations, insurance, and property. 314 Business Finance - Sp 4 hours A study of the practical and theoretical aspects of financial decision making. Topics include cost of capital, capital structure, management of current assets, capital budgeting, sources of funds, and statement analysis. Prerequisite: BA 102 and BA 212. C. ECONOMICS 131 Consumer Economics - Sp 4 hours The position of the consumer in the marketplace; practices in consumer efficiency in planning, buying, using schedules, budgeting, bank accounts, charge accounts, installment buying, borrowing, saving, insurance, income tax preparation and maintenance and conservation of consumer goods will be emphasized. Special attention is given to housing, the automobile, medical and legal services, leisure pursuits, government services, and other major consumer purchases. 231, 232 Principles of Economics - W, Sp 5 hours each quarter A study of fundamental economic principles as an aid in understanding our free enterprise system. An emphasis on such economic concepts as production, con– sumption, exchange, and price distribution. 331 Money and Banking - Sp 4 hours A study of the principles of money, credit, and banking; and the operation of the banking system. Prerequisite: BA 232. (Alternate, even years) 334 History of Economic Thought 4 hours Principal figures in the development of economic ideas and the contribution of each period of economic thought from the mercantilist to the present. Prerequisite: BA 232.