Department of Business Administration and Economics
Professor: Livingston (chairman) Associate Professor: Powell
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 comm~rcial 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. Business Education courses are also available. Courses for the Business-Accounting major include 311, 312, 313, 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) See Mathematical Sciences, 105 for description. 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 e lementary cost accounting methods. 211 prerequisite for 212.. 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.) 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. 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. Prerequisite: 211 , 212. Alternate years, offered 1976-77. 314 TAX ACCOUNTING (3) Theory and procedures in preparation of federal and California income tax returns for individuals, partnerships, corporations, gifts and estates. Alternate years, offered 1976-77 . 320 BUSINESS STATISTICS (3) Collection and presentation of business data, central tendency and dispersion measures for business analysis , sampling and inference for hypothesis testing and quality control , business forecasting with simple and multiple regression, index numbers. (See also Mathematical Sciences 201.) Prerequisite 191.
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