1985-1986 Academic Catalog

level. In addition to the business requirements listed below, stu– dents must complete the professional secondary education re– quirements for certification listed in the Department of Education section of the catalog. Seventy-five quarter hours including: Twenty-three quarter hours in typewriting and office procedures: 11-121 Introduction to Data Processing 3 11-183 Typing ill . . . . . . . . . . . . 3 *11-186 Shorthand Ill . . . . . . . . . . 3 11-187 Word Processing Concepts . 2 11-188 Office Machines . . . . . . I 11-216 Business Communications 3 11-284 Secretarial Procedures 3 11-285 Records Management . . . 3 11-288 Information Processing . . 2 Twenty-two quarter hours in business and economics: 11-101 Principles of Accounting I . 5 11-102 Principles of Accounting II 5 **Principles of Economics I . . . . . . 4 11-232 Principles of Economics II . . 4 11-311 Business Law I . . . . . . . . 4 Thirty quarter hours of business electives: 66-160 General Psychology . 5 11-171 Personal Finance . . . . . . . . . 4 or 11-371 Business Finance . 4 **71-184 Introduction to Analysis . 5 11-211 Quantitative Methods I . . 4 11-212 Quantitatave Methods II . 4 11-251 Principles of Organization and Management . 4 11-261 Principles of Marketing . . . . . . . . . . . . . 4 *Six quarter hours of electives in computer courses and Methods and Materials may be substituted) **Satisfies General Education requirements. :m1nnrelhe111sl1ve Business Education Curriculum Comprehensive Business Education major requirements General Education Requirements Education Requirements W,Sp hours 75 77 46 198 An introduction to the accounting for sole proprietorships, partner– ships, and corporations. Topics include basic bookkeeping procedures, preparation and use of financial statements, management accounting, taxes, and payroll. Prerequisite: sophomore classification. 11-105 Accounting Fundamentals - W 3 An introductory accounting course for two-year secretarial students and nonbusiness majors. No previous accounting knowledge is neces– sary. This course does not count toward the business administration major. 11-201, 11-202 Intermediate Accounting-A, W 4 hours Review of fundamentals, basic accounting theory, and practice of the financial statements. Development of the ability to analyze accounting problems and present clear, supportable solutions is stressed. Prerequi– site: 11-102 Principles of Accounting Advanced Accounting - Sp A study of consolidated financial statements, foreign exchange, es– tates and trusts, branch accounting, and related problems. Prerequisite: 11-202 Intermediate Accounting. 11-302 Federal Income Taxes-A Proper preparation of federal income tax returns for individuals, part– nerships, and corporations. Ability to do research in this area is stressed. Prerequisite: 11-102 Principles of Accounting. 11-303 Cost Accounting -A 5 Principles of industrial and distribution cost accounting, job order and process cost systems, and standard costs. Prerequisite: 11-102 Princi– ples of Accounting. 11-304 Auditing - W A study of auditing standards and related auditing procedures. Topics include evaluation of audit evidence, professional responsibilities, and auditors' reports and opinions. Prerequisite: 11-121 Introduction to Data Processing, 11-202 Intermediate Accounting, 11-212 Quantitative Methods.