Biola_Catalog_19720101NA

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. 111 BUSINESS METHODS AND PROBLEMS (3) Survey of the major functional areas of business. Basic to specialized courses in business administration. 191 BUSINESS MATHEMATICS (2) Essential business mathematics, especially for retailing, banking, and finance; ele­ mentary statistical methods. 211, 212 PRINCIPLES OF ACCOUNTING (3, 3) Basic for all business majors and those seeking to learn the language of business; proce­ dure for setting up a double entry bookkeeping system. Second semester: corporate accounting and elementary cost accounting methods. 221 INTRODUCTION TO COMPUTER PROGRAMMING (3) How computers work; computer language; flow charts; simple problems in computer programming and in data processing. 229 PERSONAL AND FAMILY FINANCE (3) 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 consent of instructor. 311, 312 INTERMEDIATE ACCOUNTING (3-3) Advanced treatment of cash-flow, funds-flow analyses; preparation of financial state­ ments, 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. Prerequisite: 211, 212. 314 TAX ACCOUNTING (3) Theory and procedures in preparation of federal and California income tax returns for individuals, partnerships, corporations, gifts and estates. 320 BUSINESS STATISTICS (3) Probability distributions; estimation and confidence intervals; tests of significance and of hypothesis ; linear regression and correlation; principles of index numbers and time series analysis. 330 MARKETING (3) Methods, policies, and principles of modern marketing systems; various channels of distribution and future trends. Prerequisite: Economics 201. Alternate years, offered 1972-73. 104

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