cial statements, income tax allocation, valu­ ati on, forecasts, cash reconci liation. Pre­ requisite: 212, 3 I I for 3 12. 313 COST ACCOUNTING (3) Cost accounting from managerial, con­ ceptual and technical viewpoints; product, labor, material and overhead costi ng; plan­ ning and control processes; analytical pro­ cedures. Prerequisite: 212. 314 FEDERAL INCOME TAX FOR INDI­ VIDUALS (3) An explanation of the federal income tax law as it relates to individuals. The tax structure is exami ned in light of its histori­ cal development with emphasis on prob­ lem solving. Prerequisite: 212. 315 FEDERAL INCOME TAX FOR PART­ NERSHIPS, CORPORATIONS AN D ESTATES (3) An explanation of t he federal income tax law as it relates to partnerships and corporations. Est at e taxes are reviewed with historical perspective. Problem solv­ ing is emphsized to provide the student with practice in application of tax principles to speci fi c situations. Prerequ isite: 2 12. 41 I A DVANCED ACCOUNT ING (3) Provides more advanced concepts of partnershi p, special sales procedures, con­ solidations, fiduciaries and actuarial prob­ lems. Prerequisit es: 3 I 3. 412 AUDITING (3) Standards and control concepts; internal cont rol and procedures ; closi ng the audit Prerequisites: 312, 3 13. Computer Information Systems IO I INTRODUCTION TO COMPUTER SCIENCE (3) Introduction to computer hardware & software. Problem solvi ng methods. Elementary concepts of algorithm devel­ opment. BASIC programmi ng Fee $ 15.00. (See also COS IOI)

275 APPLICATIONS PROGRAM DEVEL­ OPMENT (3) Elementary concepts of data structures, fi le organization and processi ng. Computer problem solving methods. COBOL Lan­ guage, PASCAL laboratory. Prerequisite: IO I . Fee: $15.00. (See also COS I02) 280 SYSTEMSANA LYSIS & DATA OR­ GANIZATION (3) Business computing systems. Systems development life cycle, techn iques & tools of systems documentation and logical sys­ tem speci fi cations. Concepts and Tech­ niques of structuring data on bulk storage devices. Fi le processi ng techniques. COBOL programming. Prerequisite: 275. Fee $ 1 5.00. (See also COS 20 I ). 302 COMPUTER ORGANIZATION (3) Organization and st ructu r ing of major hardware components of computers. Me­ chanics of information transfer and cont rol within a digital computer system. Fundamentals of logic design. Prerequ isite: IO I, 20 I. (See also COS 302). 402 DATA BASE MANAGEMENT (3) Integrated data base systems, logical or ­ ganization, data description language (DDL), data manipulat ion language (DML), hierarchical networks and relational data bases, overview of selected data base management systems (DBMS). Prerequi­ site: 280. Fee: $ I 0.00. (See also COS 402). 425 APPLI ED SOFTWARE DEVELO P­ MENT PROJECT (3) A capstone systems course integrating the knowledge and abilities gained through other computer related courses, culmi nat­ ing in a comprehensive systems develop­ ment project. Prerequisit es: 280, 402. (See also COS 425). Economics Courses 20 I , 202 PRINCIPLES OF ECONOMICS (3, 3) First semester: Macroeconomics : supply and demand analysis, fiscal and monetary policy, money and banking, international t rade and the balance of payments. Sec­ ond semester: Microeconomics: analysis of

the firm in free competition, monopoly, monopolistic compet ition, labor markets, limited market power, consumer choice, alt ernative economic systems and re­ source allocation. Prerequisite for 202 is 20 1. 345 CURRENT ECONOMIC ISSUES (3) Reading and analysis of articles in periodicals and the daily press relating to economic problems. Utilizes principles de­ veloped in 20 I , 202. Offered on sufficient demand. 350 MONEYAND BANKING (3) Nature, functions and flow of money and credit in the American economy and the world; analysis of commercial banking and US monetary system. Prerequ isite: 201 . 360 ECONOMIC HISTORY OF THE UNITED STATES (3) Key developments chronologically in ag­ riculture, commerce, communications, in­ dustry, finance and transportation: per­ spective in business administration and problem solving. See also history 360. 430 INTERNATIONAL ECONOMICS AND TRADE (3) Principles and theory of international trade; analysis of US trade with leading in­ dustrial nations; trade and growth in devel­ oping countries ; national policies affecting trade; economics of foreign exchange; bal­ ance of payments and monetary arrange­ ments. Prerequisite: 20 I, 330. Finance Courses 229 PERSONAL AND FAMILY FI­ NANCES (3) Managing family finances; budgeting; use of credit; borrowing money; savings meth­ ods; purchase of life, health, property and auto insurance; buying or renting property; taxes; buying securities; wills and estates.

370 BUSINESS FINANCE (3) Problems and methods in securing funds for business firms; nature of securities markets, short- and long-term financing. Prerequisites: 190, 212. 400 PERSONAL AND INSTITUTIONAL FINANCE FOR CLERGY (3 ) Budgeting and financial management. In­ vestments, savings plans and banking. Mon­ ey, loans and credit Leasing and purchasing real estate. Clergy compensation consider­ ations. Taxes for clergy, churches and non­ profit inst itutions. Personal and institutional insurance, wil ls and estates. (Credit not giv­ en toward business major.) Alternate years. 437 REAL ESTATE (3) Laws relating to rights and obligations inherent in ownership of real property; how t itle to real property is transferred; homesteads, trust and deeds, liens; land descriptions; escrow procedure; title insur­ ance; the real estate broker. Prerequisite: 361. 462 INVESTMENTS(3) Principles for the individual investor; tests of a sound investment, information sources; types of stocks and bonds; me­ chanics of purchase and sale. Prerequisite: 202, 370. Management Courses I I I BUSINESS METHODS AND PROB­ LEMS (3) An introduction to the various major areas of business activity, ways in which businesses are organized, operated and fi­ nanced and types of problems they en­ counter. 3 18 PERSONNEL MANAGEMENT (3) Organization and role of the personnel department in business; analyzing and solv­ ing case problems drawn from industry. Prerequisite: upper division standi ng.


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