90 / so c I A L s c I EN c E 305. PEOPLES OF ASIA. (3)
A descriptive and comparative study of the peoples of China, Japan, India, and Indo-China, with emphasis on arts, cus toms, religion, and social structure. A cultural survey of South America. A description of selected cultures representative of different areas before and after contact with Western countries. BUSINESS AND ECONOMICS D epartment Mcijor: 48 units required, of which 24 must be upper division, leading to a Bachelor of Science Degree. Consult with department for details of course requirements. A survey and an analysis of the economic concepts, logic, tools, principles, and institutions governing the determinants and determination of the resource allocation, income distri bution, economic stability and growth in a predominently private enterprise economy. 306. PEOPLES OF SOUTH AMERICA. (3) 201, 202. PRINCIPLES OF ECONOMICS. (3, 3) An introduction to the principles and the foundations of modern business accounting leading to the construction of financial statements. Continuation of Elementary Accounting I with a special emphasis upon the accounting practice of corporations and the analysis and interpretation of financial statements. An analysis of accounting theory and practice with a special emphasis upon the valuation and classification of assets and liabilities of the corporation. Prerequisite: 211, 212 Survey and practice of statistical tools and methods leading to the graphic and tabular presentation of business data; variation; sampling and the construction of index numbers, correlation and regression lines. 211. ELEMENTARY ACCOUNTING I. (3) 212. ELEMENTARY ACCOUNTING II. (3) 310. INTERMEDIATE ACCOUNTING. (3) 320. BUSINESS STATISTICS. (3)
330. BUSINESS FINANCE. (3)
An introduction to the principles, sources, methods, and practices of financing private business corporations. Prerequisite: 202
350. MONEY AND BANKING. (3)
Investigation of nature, functions, and flow of money and credit. The impact of the change in money and credit flows
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