University of Virginia Library

FINANCE AND ADMINISTRATION

Note.—These courses are not free to any teacher. A fee of $5 for any one course
will be charged, or a fee of $10 for any two or more courses.

In order to accommodate the needs of business men who may wish to avail themselves
of these courses, a section of the courses described may be offered in the late
afternoon, probably from 5:50 to 6:30.

Commerce 116. Federal Tax Law Procedure and Practice.—Hours
to be arranged.

This course is designed to offer a thorough training in the correct legal interpretation
and accounting procedure of all Federal taxes, including income, excess profs
corporation, capital stock, inheritance, and other taxes.

Commerce 119. Political Economy.—4:30; C. H. 4. Credit, 2 hours.
Fee $5.00. Mr. Juchhoff.

A brief survey of economic history followed by a study of the production, distribution,
and consumption of wealth, and the theory of value and price. Text and
assigned readings and reports.

Commerce 117. Corporation Finance.—Hours to be arranged.

A study of the business corporation and its function in the present industrial and
financial structure. Among the topics treated will be the nature and characteristics
of the corporation; promotion and organization, underwriting and syndicates; classes
of securities; sources of corporate funds. Sinking funds. Reorganizations. Mergers,
consolidations, and holding companies. Trusts.

Commerce 305. Bookkeeping.—8:30; Jefferson Hall. Fee $5.00. Mr.
Webb and Miss Sullivan.

This course is outlined to give the student a working knowledge of the principles
and methods of bookkeeping in as short a time as is consistent with thoroughness.

Commerce 306. Shorthand.—2:30; Jefferson Hall. Fee $5.00. Mr.
Webb.

The entire manual of Gregg shorthand is covered. Those who finish this course
should be able, with additional speed practice on their part, to do office work.

Commerce 307. Typewriting.—Hours to be arranged. Jefferson Hall.
Fee $5.00. Mr. Webb and Miss Sullivan.

The Touch System of typewriting is taught. Personal attention will be given
each student.

Commerce 308. Commercial Arithmetic.—9:30; Jefferson Hall. Fee
$5.00. Miss Sullivan.

Moore and Miner's Commercial Arithmetic. This class will not be conducted unless
at least eight students apply for the work.

Commerce 309. Business Law.—12:15; C. H. 6. Credit, 2 hours.
Fee $5.00. Mr. Juchhoff.

A course in the fundamental principles of law as applied to business. Contracts,
Agency, Sales, Partnership, Corporations, Bills and Notes, etc. Text and cases.

Commerce 310. Accountancy.—10:30; C. H. —. Credit, 2 hours.
Fee $5.00. Mr. Juchhoff.

Designed for teachers of commercial branches in high schools, business men, and
persons preparing for the C. P. A. certificate. Includes accounts of partnerships
and corporations, balance sheets, executors, statements of affairs, realization and
liquidation accounts, etc. Text.—Klein's Elements of Accounting. Hatfield, Modern
Accounting.

Commerce 311. Principles and Methods of Commercial Education.

The commercial course in the public high schools; methods of teaching bookkeeping,
stenography, typewriting, etc. Correlation of the school and the business
office. Text and assigned readings and reports.

This coursee may be offered if a sufficient number apply for it.

Commerce 312. School of Accountancy—C. H.—Hours to be arranged.
Mr. Juchhoff and Assistants.

Will provide the technical training to prepare men for public accountancy in this
state and to pass the examinations prescribed by the Virginia State Board of Accountancy,
created by Act of the General Assembly of Virginia, Chapter 158, approved
March 14, 1910.

As a preliminary training, students should have a good knowledge of the principles
of bookkeeping, or in commerce 305.

Candidates for the state certificate of C. P. A., expecting to complete the courses
in two summers should expect to give their entire time to this work; persons not employed
in business offices should be prepared to follow a course of assigned readings
during the year.

Course of Study: First Summer, principles of accountancy, auditing, commercial
law; Second Summer, advanced accountancy, cost accounting, C. P. A. Review.