Texas Western College 1959-1960.pdf - Utep

BUSINESS ADMINlSTnATION
3320 Business Letters [ 620
Scope and importance of business communication; roblems in letter writing for
various ty es of business transactions, such as sayes, adjushnents, credit, and
collection ktters. Prerequisite: Business Adminitration 2101, sophomore English.
and junior standing.
Aecounring For Undergraduate Credit Onlv
4111 Theory and Practice in Accounting ($4) [ 408
Principles of double-entry bookkeeping. theories of eneral financial accounting.
analysis and rerordin of business hansactions, atustinp and dosing entries;
financial statements, s3e proprietorship accounting, practice set. Three classroom
and three laboratory hours per week.
4112 Theory and Practice of Accounting ($4) [ 409
3211 Intermediate Accounting, First Course [ 316
Classification and codification of accounts; form and content of financial statements;
Mrrection of books and statements; special phases of corporation accounting;
cash and receivables; inventories; investments. Prerequisite: Business Adm~nistration
4112.
3212 Intermediate Accounting, Second Course [ 317
Tangible and intangible fixed assets; liabilities and reserves; analysis and interpretation
of financial statements; application of funds and cash-flow statements;
quasi-reorganizations: Income Tax allocation. Prerequisite: Business Administra-
-
tion 3211.
For Graduates and Undergmduates
3311 Cost Accounting, First Course [ 319
A study covering cost procedures, cost control, cost reports, and mat anal slr
Job order cost accounting and process cost accounting methods are stud;ed:
Prerequisite: Business Administration qii~.
3312 Cost Accounting, Second Course [ NEW
This course includes a study of estimated costs, bud etary control with standard
costs, and cost aod profit analyses for decision-mafing purposes. Prerequisite:
Business Administration 3311.
3313-14 Auditing [ 330-NEW
A study of auditing procedures through the application of auditing principles
and the adherence to auditing standards relating to assets, liabilities, and proprietorships.
Preparation of audit reports. Prerequisite: Business Administration
3211.
3315 Federal Tax Accounting for Individuals [ 238~
Thrnry and problems, tnconlc tar forms, "lost recent federal revenue ar?