~EGULAR SESSION - University of Oregon

BUSINESS ADMINISTRATION 253
equity relationships, interest, asset valuation problems, manufacturing costs.
Special sections for Honors College students. Prerequisite: sophomore standing
or consent of instructor. Harwood, Thomas.
Ac 223. Fundamentals of Accounting. 3 hours.
Application of cost concepts in decision making, taxation and its effect on
planning, break-even analysis, internal control, critique of accounting reports,
analysis of financial data from the viewpoint of outside interests. Required for
all accounting majors. Special section for Honors College students. Harwood,
Thomas.
UPPER-DIVISION COURSES
Ac 311. Taxation and Business Policy. 3 hours.
Designed for students not specializing in accounting. Emphasis on the impact
of Federal income and estate taxes on decisions of business management,
such as decisions to invest, to merge, to distribute earnings, to establish retirement
programs. Students not admitted to both Ac 311 and Ac 411, 412.
Prerequisite: Ac 223 or Ac 313. Lindholm.
Ac 313. Managerial Accounting. 3 hours.
Designed for students not specializing in accounting. Emphasis on decisionmaking
and planning aspects of accounting, covering topics similar to those
discussed in Ac 223 but with less emphasis on technical details. Credit will
not be granted for both Ac 223 and Ac 313. Prerequisite: Ac 222. Soha.
Ac 314. Financial Accounting Analysis. 3 hours.
Underlying concepts; preparation of financial statements from the point of
view of the users of these statements. Planned for students who are not majors
in accounting. Prerequisite: Ac 223 or Ac 313.
Ac 315. Managerial Accounting Analysis. 3 hours.
Uses of cost data for control and decision making, from the point of view of
management; collection and transmission of quantitative information to meet
various needs within the firm. Planned for students who are not majors in
accounting. Prerequisite: Ac 223 or Ac 313.
Ac 350, 351. Asset Valuation and Income Measurement. 3 hours each term.
Accounting principles and procedures in asset valuation and management and
in the determination of periodic income; problems of measurement and of interpretation
of financial accounting data. Prerequisite: Ac 223 or Ac 313. Johnson,
Luneski.
Ac 352. Corporate Accounts and Statements. 3 hours.
Special problems of accounting for corporations; preparation and analysis of
corporate financial statements; use of cash-flow and fund statements. Prerequisite:
Ac 351. Johnson, Luneski.
Ac 360, 361. Principles of Cost Accounting. 3 hours each term.
Development, presentation, and interpretation of cost information to aid management
in planning and controlling business operations; methods of collecting
cost information, basic principles of cost reports to management, problems
of cost allocation; use of standard costs for control, various concepts of capacity
in relatiol} to overhead allocation, cost-volume relationships, variable
budgeting, and analysis of differential costs. Prerequisite: Ac 223 or Ac 313.
Harwood.
Ac 407. Seminar. Hours to be arranged.
UPPER-DIVISION COURSES CARRYING GRADUATE CREDIT
(For 500 co"rses, open only to grad"ate stndents, see pages 274·275.)
Ac 411,412, 413. Income-Tax Procedures. (G) 2 hours each term.
Professional study and analysis of the Federal and Oregon income-tax structure,
and of the problems involved in determining income-tax liabilities; determination
of taxable income and computation of taxes for individuals, partnerships,
corporations, estates, and trust; introduction to tax research. Prerequisite:
Ac 223 or Ac 313. Peiterson.