The University of Virginia record :: March 1, 1926 :: University of Virginia Library

Economics C3: System Building and Cost Accounting: Economics B1 and
B6 prerequisite.—First term: The construction of accounting systems for
trading, public utility and financial concerns. Second and third terms: The
construction and operation of cost systems. Given in alternate years with
Economics C7. Not given in 1926-27. Associate Professor Barlow, assisted
by Mr. Mathews.

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. Associate Professor
Kincaid, assisted by Mr. Mathews.

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. Not given in 1926-27. Assistant Professor Starnes.

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 organizations.
Assistant Professor Starnes.

Economics C7: Auditing and Income Tax: Economics B1 and B6 prerequisite.—The
conduct and mechanism of audits, audit reports, analysis
of financial statements. The second and third terms will comprise a study
of the Federal Income Tax with practice in the preparation of returns.
Given in alternate years with Economics C3. Associate Professor Barlow.

Economics C8: Research in Virginia Economic Problems: (See James Wilson
School of Economics, below.)

Economics C9: Business Combinations: 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. This course will alternate each year with Economics B9.
Associate Professor Berglund.

Economics C10: 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 1926-27.
Associate Professor Berglund.