McINTIRE SCHOOL OF COMMERCE.
Economics B1: The Principles of Economics: (See James Wilson School
of Economics, page 144.
Economics B2: The Growth of American Industry and Commerce: (See
James Wilson School of Economics, page 144.
Economics B3: Money and Banking: (See James Wilson School of Economics,
page 144.
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 sesion-hours.)
Three sections. Associate Professor Barlow and Mr. Carruthers, assisted
by Mr. Justice and Mr. Snyder.
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 and Mr.
Sherrick.
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 corporation 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 means of lectures and problems to both trading and manufacturing
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.) Given in alternate years with Economics
C2. 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 and Mr. Hinds.
Economics B9: Business Adminintration: 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.)
Given in alternate years with Economics C9, not given in 1924-25. 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 144.
Government B2: International Relations: (See James Wilson School
of Economics, page 144.
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 and Mr.
Nickell.
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 region
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 144.
Economics C2: Advanced Money and Banking: (See James Wilson
School of Economics, page 144.
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. Not given in 192425.
Given in alternate years with Economics C7. 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 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 and Mr. Hinds.
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 organizations. 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. Given in alternate years with
Economics C3. Associate Professor Barlow.
Economics C8: Research in Virginia Economic Problems: (See James
Wilson School of Economics, page 144.
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. Given during
the year 1924-25. Associate Professor Berglund.
