University of Virginia Library

ECONOMICS

Economics 73. Survey of the Principles of Economics. First Term.
—8:30; C. H. 4. Credit, one session-hour. Mr. Snavely.

Equivalent to the first term of Economics B1 of the regular session.

Economics 74. Survey of the Principles of Economics—Continued.
First Term.—10:30; C. H. 3. Credit, one session-hour. Mr.
Snavely.

Equivalent to second term of Economics B1, regular session.

Economics 75. The Bearing of the Principles of Economics upon
Present American Conditions. Second Term.—10:30; C. H. 3.
Credit, one session-hour. Mr. Snavely.

Equivalent to the third term of Economics B1, regular session.

Economics 76. Accounting. First Term.—9:30; C. H. 4. Credit,
one session-hour. Mr. Juchhoff.

Equivalent to first term of Economics B2, regular session. Statistics: statistical
method, including the collection of material, sources, making of schedules, tabulation,
diagrammatic and graphic presentation, averages, correlation, index numbers.

Economics 77. Accounting. First Term.—12:15; C. H. 3. Credit,
one session-hour. Mr. Juchhoff.

Equivalent to second term of Economics B2, regular session. Technique and
science, nature and classification, debit and credit, property accounts showing assets
and liabilities and those showing profit and loss, "mixed accounts," inventories,
adjustments, statements and balance sheets.

Economics 78. Accounting. Second Term.—9:30; C. H. 3. Credit,
one session-hour. Mr. Juchhoff.

Equivalent to third term of Economics B2, regular session. Technique and
science, nature and classifications, debit and credit, Property accounts showing assets
and liabilities and those showing profit and loss, "mixed accounts," inventories,
adjustments, statements and balance sheets.

Economics 79. Constructive Accountancy. First Term.—4:30; C.
H. 4. Credit, one session-hour. Mr. Juchhoff.

Designed to meet the needs of persons preparing for the practice of public accountancy
as well as for business men, commercial teachers and others. Topics:
problems; the more common original and subsidiary records; controlling accounts;
partnership, organization and adjustments; realization and liquidation statements;
deficiency accounts; statement of affairs; averaging accounts; consignments; deferred
charges and credits; corporation accounts; stock values; dividends; bonds;
sinking funds; merges; defalcations, etc.

The Walton standardized system will be used throughout. The cost of texts
and materials is about $12.00.

Economics 80. Advanced Accounting. Second Term.—4:30; C. H.
3. Credit, one session-hour. Mr. Juchhoff.

Intended for those who have completed at least one year's work in accountancy
and who desire to prepare for the examination for the certificate of C. P. A. as
prescribed by the Virginia State Board of Accountancy, created by Act of the
General Assembly of Virginia, Chapter 158, approved March 14, 1910. Considerable
attention will be given to the solution of problems taken from the examinations
given by the various states, advanced theory, and auditing.