Division of Social Sciences and Business
The Division of Social Sciences and Business includes the departments of Business Administration and Economics, Education, History and Geography, Physical Education, Recreation and Camp Administration, Athletics , Political Science/ Public Administration , Psychology, Social Science, and Sociology. The respective programs provide students with knowledge and skills that prepare them for graduate school , teaching and other professional vocations in the fields of business, accounting, camping, recreation, and social work. Each program is designed to assist the student in fulfilling college and departmental objectives, including a clear understanding of the integration of faith and learning so that the graduate will be prepared for lay and professional Christian ministries.
Department of Business Administration and Economics
FACULTY
Professors: Warren (chairman) Associa.te Professors: Buegler, Powell Instructor: Linamen
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 commercial contracts and transactions; understand the banking system of this country, including the Federal Reserve System; and apply Christian principles not only in the business world, but also in Christian organizations they may serve. Department Major: 49 units, of which 24 must be upper division , leading to the Bachelor of Science Degree. The required Business Management core includes 223, 111 , 191, 211 , 212 , 221 , 320, 330, 321 , 361 , 362, 370, 415, 470, and Economics 201 , 202. Courses for the Business-Accounting major include 311, 312, 313, 314, 411 , 412. Courses for the Marketing Emphasis include 331, 431 , 432 , 420, and two of the following: 334, 430, or 434. 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.
Accounting Courses
314 TAX ACCOUNTING (3) A comprehensive explanation of the federal tax structure which examines the historical development of the Federal tax laws , the income, social security, estate and gift tax laws , and the Federal tax impacts on individual and business decision
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 consent. 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 , preparation of financial statements, income tax allocation, valuation, forecasts , cash reconciliation. Prerequisite: 211 ,
making. Prerequisite: 212.
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: 312, 313.
212. 313 COST ACCOUNTING (3)
Economics Courses
Cost accounting from managerial , conceptual, and technical viewpoints; product, labor, material and overhead costing; planning and control processes; analytical procedures.
201 , 202 PRINCIPLES OF ECONOMICS (3, 3)
First semester: Macroeconomics, supply and demand analysis , fiscal and monetary policy, money and banking, international
Prerequisite: 212.
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