 | The University of Virginia record July 15, 1923 |  |
McINTIRE SCHOOL OF COMMERCE.
Economics B1: The Principles of Economics: (See James
Wilson School of Economics, page 23.)
Economics B2: The Growth of American Industry and Commerce:
(See James Wilson School of Economics, page 24.)
Economics B3: Money and Banking: (See James Wilson
School of Economics, page 24.)
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, problems,
and laboratory exercises.—(B.A., or B.S. credit, 3 session-hours.)
Three sections. Associate Professor Barlow and Mr.
Carruthers, assisted by Mr. Debnam and Mr. Justice.
Economics B5: Statistics: Economics B1 prerequisite.—First
and second terms: Statistical method and practice, including the
collection of material, sources, making of schedules, compilation and
tabulation, diagrammatic and graphic presentation, averages, correlation
and index members. Third term: The application of statistical
methods to business and economic problems, such as living costs,
employment, production, sales, markets, business forecasts.—(B.A.
or B.S. credit, 3 session-hours.) Assistant Professor Hawkins.
Economics B6: Advanced Accounting: Economics B1 and B4
prerequisite.—(A continuation of Economics B4.) A detailed study
of corporation accounting from the organization of a coporation
through its dissolution. Such topics as the acquisition, the appreciation
and depreciation, and the ultimate disposition of balance sheet
items will be considered. The work of the course will be applied by
concerns.—(B.A. or B.S. credit, 3 session-hours.) Associate Professor
Barlow, assisted by Mr. Snyder.
Economics B7: Marketing: Economics B1 prerequisite.—The
analysis of the existing mechanism for the distribution of farm
products will be considered during the first term. The methods and
channels for the distribution of manufactured goods will be examined
in the second term. Attention will be given to the economics
of advertising and merchandising in the third term.—(B.A. or B.S.
credit, 3 session-hours.) Omitted, 1923-1924. Associate Professor
Kincaid.
Economics B8: Transportation: Economics B1 prerequisite.—
First and second terms: The economic principles of railroad transportation
including a study of the location of systems, operating
costs, rates, returns, government legislation and the Interstate Commerce
Commission. Third term: Railway finance, securities, capitalization,
promotion and underwriting, internal financial organization,
etc.—(B.A. or B.S. credit, 3 session-hours.) Associate 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.)
Associate Professor Berglund.
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.) To
be supplied.
Government B1: Constitutional Government: (See James
Wilson School of Economics, page 25.)
Government B2: International Relations: (See James Wilson
School of Economics, page 25.)
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 copartnership, mortgages, deeds of
trust and bills of sale.—(B.A. or B.S. credit, 3 session-hours.) Mr.
Cox.
Commercial 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.) Assistant
Professor Hawkins.
Commercial Geography B2: Economic Geography of Latin
America: Economics B1 and Commercial Geography B1, prerequisite.—A
general survey of the civilization, past and present, of the
Republics of Latin America. Special stress is laid on the physical,
racial and economic geography of the regions studied. Not open
to first year students. The class will be limited to fifty students.—
(B.A. or B.S. credit, 3 session-hours.) Associate Professor Bardin.
Economics C1: Public Finance: (See James Wilson School
of Economics, page 24.)
Economics C2: Advanced Money and Banking: (See James
Wilson School of Economics, page 24.)
Economics C3: System Building and Cost Accounting: Economics
B1 and B6 prerequisite.—The construction of accounting
systems for trading, manufacturing, public utility, and financial concerns.
The work of the third term will be in particular reference
to cost accounting systems. Associate Professor Barlow.
Economics C4: Corporation Finance: Economics B1 and B4
prerequisite.—The first part of the course will treat the financial
policies of corporations with respect to the kinds of securities they
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. Associate Professor
Kincaid.
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. Hours to
be arranged. Assistant Professor Hawkins.
Economics C6: Scientific Management and 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., and a study of representative plans for the management
of labor, copartnership and labor organization. To be supplied.
Economics C7: Auditing and Income Tax: Economics B1 and
B6 prerequisite.—The conduct and mechanism of audits, audit reports,
analysis of financial statements. The third term will comprise
a study of the Federal Income Tax with practice in the preparation
of returns. Not given in 1923-1924. Associate Professor
Barlow.
| The University of Virginia record July 15, 1923 | |