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 . Prerequisite : 191. 330 MARKETING (3) Methods, policies , and principles of modern marketing systems ; various channels of dis tribution and future trends . Prerequisite: Economics 201 . 361, 362 BUSINESS LAW (3, 3) First semester : function of law in our society; the law of contracts and the Uniform Commercial Code. Second semester: laws of agency , partnerships, corporations, creditors, rights , and property . 361 prerequisite for 362. 364 SMALL BUSINESS MANAGEMENT (3) Methods , problems , and factors involved in launching and operating small mercantile or service business. Alternate years, offered 1974-75 . 370 CORPORATE Fl NANCE (3) Problems and methods in securing funds for corporations; nature of securities markets. Prerequisite : 211 , 212 . Offered on sufficient demand. 411 ADVANCED ACCOUNTING (3) Analysis of accounting systems and financial statements ; preparation of consolidated financial statements; subsidiary and corporate affiliation accounting. Prerequisite : 312, 313. 412 AUDITING (3) Standards and control concepts ; internal control and procedures ; closing the audit. Pre requisite: 211,212,311 , 312. 415 BUSINESS MANAGEMENT AND ORGANIZATION (3) Principles of organization , authority , responsibility, and accountability ; problems of location, risks, merchandising control, levels of management , and human relations of the business enterprise. Prerequisites: 212, Economics 201. Alternate years , offered 1974-75. 418 PERSONNEL MANAGEMENT (3) Organization and role of the personnel department in business; analyzing and solving case problems drawn from industry. Alternate years, offered 1973-74. 437 REAL ESTATE (3) Laws relating to rights and obligations inherent in ownership of real property; how title
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