University of Virginia Library

McINTIRE SCHOOL OF COMMERCE

Economics B1: The Principles of Economics: (See James Wilson School
of Economics.)

Economics B2: The Growth of American Industry and Commerce: (See
James Wilson School of Economics.)

Economics B3: Money and Banking: (See James Wilson School of Economics.)

Economics B4: Elementary Accounting: Theory and practice in the handling
of real and nominal accounts, together with the use of various types of books
of original entry; the opening and closing of books, adjustments, statements of
profit and loss, and balance sheets. The work of the course will be exemplified
through three types of business organization, namely: the single proprietorship, the
partnership, and the corporation, and will consist of lectures and problems.
(B.A. or B.S. credit, 3 session-hours.) Two sections.

Professor Barlow, Mr. Campbell, Mr. Stevens and Mr. Franklin.

Economics B5: Statistics: Economics B1 and Mathematics A prerequisite.—
General characteristics of the statistical method, including the collection of material,
sources, tabular and graphic presentation, frequency distribution, and frequency
curves, averages and their appropriate uses, the dispersion of statistical series
about their mean, correlation, the theory of probabilities, the normal curve of
error, index numbers and their practical uses. Laboratory exercises and problems.
(B.A. or B.S. credit, 3 session-hours.)

Acting Associate Professor Hyde.

Economics B6: Auditing and Cost Accounting: Economics B4 prerequisite.
First Term: Auditing Practice and Procedure. Second and Third Terms: The
construction and operation of cost systems. (B.A. or B.S. credit, 3 session-hours.)

Professor Barlow, Mr. Campbell and Mr. Graham.

Economics B7: Marketing: Economics B1 prerequisite.—During the first
term the principles of marketing will be considered and upon this foundation will
rest the work of the second term in the principles of merchandising and also that
of the third term in the economics of advertising. (B.A. or B.S. credit, 3 session-hours.)

Acting Associate Professor Hyde.

Economics B8: Transportation: Economics B1 prerequisite.—A study of
the growth of modern systems of transportation with special reference to the
development of railroads in the United States. Consideration is given to railroad
combinations, capitalization, operating and non-operating income, operating costs,
fixed charges, traffic, rate-making and government legislation. In the third term
attention is given to comparisons and contrasts between railroad and other forms
of transportation. (B.A. or B.S. credit, 3 session-hours). Not given in 19291930.

Professor Berglund.

Economics B9: Business Administration: Economics B1 prerequisite.—
First and Second Terms: A study of the principles and practices of business
organization and administration. Special attention is given to the subjects of plant
location, office management including administration of personnel, marketing problems
and finance. Third Term: Investigation of the organization and development
of the business unit. (B.A. or B.S. credit, 3 session-hours.) Not given in
1929-30.

Economics B10: Insurance: Economics B1 prerequisite.—The underlying
principles and practices of various forms of insurance will be considered during the
first term. Second Term: Life insurance. Third Term: Marine, fire, fidelity
insurance. The course will consist of special topics for field investigations, reports,
assigned readings, etc. (B.A. or B.S. credit, 3 session-hours.)

Associate Professor Hulvey.

Commercial Law B1: Not open to first year students. A detailed study of
the fundamental and important, rather than the technical, principles of those subjects
of which some knowledge is necessary in ordinary commercial transactions,
including contracts, negotiable instruments, agency partnerships, bailments and
carriers, sales of personal property, insurance. Instruction is given in the practical
drafting of business documents, such as simple contracts, powers of attorney,
articles of co-partnership, mortgages, deeds of trust and bills of sale. (B.A. or
B.S. credit, 3 session-hours.)

Associate Professor Hulvey and Mr. Daniels.

Economic Geography B1: General Survey: A study of the geography,
natural resources, commerce and industry of the United States and Europe.
(B.A. or B.S. credit, 3 session-hours.)

Associate Professor Starnes, Mr. Muncy and Mr. Hoback.

Economics C1: Public Finance: (See James Wilson School of Economics,
below.)

Economics C2: Advanced Money and Banking: (See James Wilson
School of Economics, below.)

Economics C3: Advanced Accounting: Economics B4 prerequisite.—First
and Second Terms: A detailed study of corporation accounting from the organization
of corporation through its dissolution. Such topics as the acquisition, the
appreciation and depreciation, and the ultimate disposition of balance sheet items
will be considered. Third Term: Consolidated statements for holding companies.
(B.A. or B.S. credit, 3 session-hours.)

Professor Barlow and Mr. Campbell.

Economics C4: Corporation Finance: Economics B1 and B4 prerequisite.—
The first part of the course will treat the financial policies of corporations, the
kinds of securities they may issue, the promotion of corporations, the administration
of income and related subjects, while the latter part of the course will consider
the various types of corporate, government and municipal bonds with respect
to their investment status.

Professor Kincaid and Mr. Teass.

Economics C5: Foreign Trade: Economics B1 and one other course in
the School of Economics or School of Commerce prerequisite.—An analysis of
the economic principles underlying foreign trade, resources and materials, trade
conditions and practices abroad, commercial treaties and tariffs, sales methods,
credit factors, shipping facilities, financial settlements, foreign exchange.

Associate Professor Starnes and Mr. Carter.

Economics C6: Labor Problems: Economics B1 and one other course in
the School of Economics or School of Commerce prerequisite.—A study of the
relations between employer and employee, agencies for the promotion of industrial
peace including profit-sharing plans, bonus systems, co-operative enterprises, etc.,
a study of representative plans for the management of labor, co-partnership and
labor organizations.

Associate Professor Starnes and Mr. Carter.

Economics C7: Business Combinations: Economics B1 and one other
course in the School of Economics or School of Commerce prerequisite.—A study
of the growth of large business organizations in this country and in Europe in
recent times. Special emphasis is given to the causes of this growth, the forms,
legal status and relations to business efficiency of these combinations, and the
social problems arising out of their formation. The organization of pools, cartels,
holding companies, mergers, etc., is investigated particularly with reference to
price policies.

Professor Berglund and Mr. Eastwood.

Economics C9: Modern Tariffs and Commercial Treaties: Economics B1
prerequisite.—This course treats of the origin and development of modern tariff
policies in the leading commercial countries of the world, special attention being
given to the United States, the general character and types of present-day tariff
laws, arguments for and against protection, and tariff policy and treaties as
affected by the World War. Not given in 1929-30.

Professor Berglund.

Economics C10: Transportation: Economics B1 and one other course in
the School of Economics or School of Commerce prerequisite.—A study of modern
transportation systems, especially rail and water lines. Special attention is given
to character of traffic, rate-making systems, recent governmental regulations and
policies and problems of railroad and shipping finance. This course calls for
advanced investigation of rate-making and traffic problems and of governmental
policies.

Professor Berglund and Mr. Eastwood.