Texas Western College 1959-1960.pdf - Utep
Texas Western College 1959-1960.pdf - Utep
Texas Western College 1959-1960.pdf - Utep
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3411 Advanced Accounting, First Course 1361<br />
Specul phases of partnership accounting; joint vrnturu: consigr~ments; nccountrng<br />
for insurmce costs; statement of affairs and ;~vcounting fur insolvent concyrns:<br />
rarrrnuund interest: home affivc and branch accounlinp. Prprequisile: Ihlslness<br />
~ r - ~ ~~<br />
Adminishation 32i21<br />
r 3412 Advanced Accounting, Second Course [ 362<br />
Consolidated balance sheets, consolidated income and surplus statements; holding<br />
companies; mergers. Prerequisite: Business Administration 3411.<br />
3413 C. P. A. Problems [ 363<br />
A study of problems and advanced theory dealing primarily with corporation<br />
accounting, assets and Liabilities, analysis of statements, and cost accounting.<br />
Current C.P.A. examination problems will be shessed. Prerequisite: Twelve sem-<br />
ester hours of courser in accounting.<br />
-. . -- .<br />
3414 C. P. A. Law Review [ 364<br />
Analysis of C.P.A. law examinations for recent years: fields of law covered by<br />
examinations: technique of analyzing and answering law problems and cases.<br />
Prerequisile: Business Administration 3325-26.<br />
3420 -. Fundamentals of Accounting . Systems [ NEW<br />
~<br />
A study of principles to be n plicd in designing accounting systems, and the relationrh~p<br />
of the system to poEcies, organizatton, and operational proccdurrs. Prerequrstle:<br />
Finr~ine,s Admini\tration 3212 and 3312.<br />
3421 Governmental and Institutional Accounting [NEW<br />
Accounting principles and procedures characteristic of governmental units and<br />
- institutions. Prerequisitc: Business Administration 3212 and 3312.<br />
Labor and Management<br />
For Undergraduate Credit Only<br />
3121 Introduction to Business [ 601<br />
A general swey of the major indusbies in the United States with special em-<br />
phasis on the competitive, technological, and historical forcer underlying their<br />
growth and development.<br />
For Graduates ond Undergrodvotes<br />
3322 O5ce O~ganization and Management 1335<br />
Presentatton of the fundamrr~tnl principles and practices of office rnanagcmant<br />
pmv.dgng cssentinl inforn~ation for tlw volutlon of ofice n13nagement pro1,lcms.<br />
Elnphasls placed on planning, orgauizing. and controlling ofice work. Prereqtrtsitel<br />
Junioi standing.<br />
3331 Corporation Finance 1332<br />
Promotion of corporations, sources of capital, capital structures, internal financial<br />
management, receiverships, reorganizations, relation of corporation finance<br />
to banking, social consequences of over-promotion. Prerequisite: Economics 3104<br />
.<br />
and junior standing.<br />
3345 Personnel Management [ 342<br />
7<br />
-- .- - - - ~<br />
Policies and practices of planning for and organizing personnel for the purpose<br />
of pracurin developing, maintaining, and utilizing employees. Prerequisite:<br />
Junior stanckg.<br />
3346 Industrial Management [ NEW<br />
Basic principles of industrial organization and management; problems connected<br />
with production and human relations; case studies. Prerequisite: Economics 3104<br />
and junior standing.<br />
63
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