Division of Social Sciences and Business
Dr. Masakazu Iwata, Chairperson
The Division of Social Sciences and Business includes the departments of business administration and economics, education, history and geography, physical education (including a camping emphasis), political science, psychology, social science, and sociology. The respective programs provide students with knowledge and ·skills that prepare them for graduate school, teaching, and other professional vocations in the fields of business, accounting, camping, recreation, and social work. Each program is designed to assist the student in fulfilling college and departmental objectives, including a clear understanding of the integration of faith and learning so that the graduate will be prepared for lay and professional Christian ministries.
Department of Business Administration and Economics
FACULTY
Associate Professors: Powell , Dill
Objectives: Upon completion of the Business-Economics major it is intended that the student should demonstrate knowledge of the terminology of business, industry, finance and economics; be able to set up, use and maintain a usable bookkeeping system for a small-or-medium-size business; solve typical business problems involving applications of mathematics , statistics and use of a computer; have an understanding of the methods and problems involved in finance , marketing, personnel management and business research; exhibit a knowledge of law pertaining to commercial contracts and transactions; understand the banking system of this country, including the Federal Reserve System. Department Major: 48 units , of which 24 must be upper division, leading to the Bachelor of Science Degree. The required Business Management core includes 111 , 191 , 211, 212 , 221, 320, 330,361, 362, 370, 418, 470, and Economics 201 , 202 . Courses for the Business-Acccounting major include 311 , 312, 313, 314, 411 , 412. The general education requirement for a foreign language for those following a Business Administration major may be met by two years of high school language or the first four units of a college language. 105 ANALYTICAL GEOMETRY AND CALCULUS I (4) 229 PERSONAL AND FAMILY FINANCES (3) See Mathematical Sciences, 105 for description.
Managing family finances; budgeting; use of credit; borrowing money; savings methods; purchase of life, health, property, and auto insurance; buying or renting property; taxes; buying securities; small business opportunities; wills and estates. 274 ADVERTISING PRINCIPLES (3) Advertising methods currently used for promotion of products, services, ideas, and events by business firms , trade associations, and community organizations, including the church; assigned student projects. Prerequisite: 111 or
111 BUSINESS METHODS AND PROBLEMS (3) An introduction to the various major areas of business activity, ways in which businesses are organized, operated and financed, and types of problems they encounter.
191 BUSINESS COMPUTATIONS (3)
The essential quantitative methods of business including merchandising calculations, single and compound interest, ratio and proportion, annuities, statistical methods, logarithms, linear programming and elements of calculus. 211 , 212 PRINCIPLES OF ACCOUNTING (3, 3) Basic for all business majors and those seeking to learn the language of business; procedure for setting up a double entry bookkeeping system. Second semester: corporate accounting and elementary cost accounting methods. 211 prerequisite for 212.
consent.
311 , 312 INTERMEDIATE ACCOUNTING (3, 3) Advanced treatment of cash-flow, funds-flow analyses, preparation of financial statements, income tax allocation, valuation, forecasts , cash reconciliation. Prerequisites: 211,
212.
313 COST ACCOUNTING (3) Cost accounting from managerial , conceptual, and technical viewpoints; product, labor, material and overhead costing; planning and control processes; analytical procedures.
221 INTRODUCTION TO COMPUTER
PROGRAMMING (3)
How computers work; computer language; flow charts; simple problems in computer programming and in data processing. (see also Mathematical Sciences 200.)
Prerequisite: 211, 212.
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