Business Achnin. /Econ. cont.
ACCOUNTING COURSES 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 elementary cost accounting methods . Prerequisite: 191 or con sent. 211 prerequisite for 212 , 221. One hour each week, non credit, laboratory. 311,312 INTERMEDIATE ACCOUNTING (3 , 3) Advanced treatment of cash-flow, funds-flow analyses , prepara tion of financial statements , income tax allocation , valuation , forecasts , cash reconciliation. Prerequisite: 21 I , 212 . 313 COST ACCOUNTING (3) Cost accounting from managerial , conceptual and technical view points; product , labor , material and overhead costing; planning and control processes ; analytical procedures. Prerequisite: 212 . 314 FEDERAL INCOME TAX FOR INDIVIDUALS (3) An explanation of the federal income tax law as it relates to individuals. The tax structure is examined in light of its historical development with emphasis on problem solving . Prerequisite: 212. 315 FEDERAL INCOME TAX FOR PARTNERSHIPS , CORPORATIONS AND ESTATES (3) An explanation of the federal income tax law as it relates to partnerships and corporations. Estate taxes are reviewed with historical perspective. Problem solving in emphasized to provide the student with practice in application of tax principles to speci fic situations. The change will not affect the number of required units for the business major with an accounting emphasis. It will provide the student with the choice of classes or the possibility of taking both . In light of current exams this added depth is essential and in conformity with all state schools in California . 411 . ADVANCED ACCOUNTING (3) Provides more advanced concepts of partnership, special sales procedures , consolidations , fiduciaries and actuarial problems. Prerequisites : 312, 313. 412 AUDITING (3) Standards and control concepts ; internal control and procedures; closing the audit. Prerequisites: 3 I 2, 313 . ECONOMICS COURSES 201, 202 PRINCIPLES OF ECONOMICS (3, 3) First semester: Macroeconomics , supply and demand analysis , fiscal and monetary policy , money and banking , international trade and the balance of payments. Second semester: Microeco nomics, analysis of the firm in free competition , monopoly , monopolistic competition , labor markets , limiting market power , consumer choice , alternative economic systems and resource allocation. Prerequisite for 202 is 201. 345 CURRENT ECONOMIC ISSUES (3 ) Reading and analysis of articles in periodicals and the daily press relating to economic problems. Utilizes principles developed in Economics 20 I , 202 . Offered on sufficient demand. 350 MONEY AND BANKING (3) Nature , functions and flow of money and credit in the American economy and the world ; analysis of commercial banking and our monetary system. Prerequisite: 201 .
360 ECONOMIC HISTORY OF THE UNITED STATES (3) Key developments chronologically in agriculture , commerce , communications, industry , finance and transportation: perspec tive in business administration and problem solving. See also History 360. 430 INTERNATIONAL ECONOMICS AND TRADE (3) Principles and theory of international trade ; analysis of U.S. trade with leading industrial nations ; trade and growth in developing countries ; national policies affecting trade ; economics of foreign exchange ; balance of payments and monetary arrangements. Pre requisite: Economics 201 , Marketing 330 . FINANCE COURSES 229 PERSONAL AND FAMILY FINANCES (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 secur ities ; small business opportunities; 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 . Pre requisites: I9 I , 21 2. 372 PERSONAL AND INSTITUTIONAL FINANCE FOR CLERGY (3) Budgeting and financial management. Investments , savings plans and banking . Money , loans and credit. Leasing and pur chasing real estate. Clergy compensation considerations. Taxes for clergy, churches and non-profit institutions. Personal and institutional insurance , wills and estates . (Credit not given to ward business major.) Alternate years , fall 1982. 437 REAL ESTATE (3) Laws relating to rights and obligations inherent in ownership of real property ; how title to real property is transferred ; home steads , trust and deeds , liens ; land descriptions; escrow pro cedure ; title insurance ; 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; mechanics of purchase and sale. Prerequisite: Economics 202 , 370 . MANAGEMENT COURSES 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. 318 PERSONNEL MANAGEMENT (3) Organization and role of the personnel department in business ; analyzing and solving case problems drawn from industry. Pre requisite: upper division standing. 325 MANAGEMENT SCIENCE (3) Mathematical programming with emphasis on problems in man agement and economics. Includes applications in production control , scheduling , inventory control , PERT and network flow problems. Fundamental mathematical optimization and measure ment theory problems . Prerequisites : Economics 202 , Business 223, 320 and 321.
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