The University of Virginia record :: February 15, 1922

Economics B4: Elementary Accounting: Technique and science, nature
and classifications, debit and credit, property accounts showing assets and liabilities
and those showing profit and loss, "mixed accounts," inventories, adjustments,
statements, and balance sheets.—(B.A. or B.S. credit, 3 session-hours.) Three
sections. Acting Associate Professor Barlow and Mr. Carruthers, assisted by
Mr. Caldwell and Mr. Akers.

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 numbers. Third term: The
application of statistical methods to business and economic problems, such as
living costs, employment, production, sales, markets, business forecasts.

Economics B6: Accounting and Cost Accounting: A short course dealing
with the technique and science of accounting, but giving special attention to
the elements of costs with the principles and general methods of cost finding,
compiling of cost data, etc. (Fall term: principally for Engineering students.)
Acting Associate Professor Barlow.

Economics B7: Marketing: Economics B1 prerequisite.—This course attempts
an analysis of the existing commercial mechanism for the distribution of
goods from producer to consumer. The emphasis of the course will be put on
practical problems in an endeavor to appraise the efficiency of the distributive
system and to indicate where improvements may be introduced. The work of
the fall term will deal primarily with the marketing of farm products and raw
materials; that of the winter term with the merchandising of the manufactured
or finished products. The spring term is devoted to a study of the significance
of advertising as a business force. Acting Associate Professor Barlow.

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.

Economics B9: Business Administration: Economics B1 prerequisite.—
First term: A study of the principles and practices of office management including
especially the functions and problems of office executives. Second term: A
review of the methods of salesmanship and the selection and management of
salesmen. Third term: Factory management.

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.

Government B1: Constitutional Government: (See James Wilson
School of Economics, page 123.)

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Government B2: International Relations: (See James Wilson School of
Economics, page 123.)

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.
Mr. Cox.

Commercial Geography B1: General Survey.—The agricultural, industrial
and artistic production of the various nations of the world, the conditions
governing the markets, the laws of international exchange, the development of
trade relations and a summary of the history of commerce and the shifting, with
time, of trade routes. (Omitted in 1921-1922.) Associate Professor Bardin.

Commercial Geography B2: Economic Geography of Latin America.—
No students registered after the first term. A general survey of the civilization,
past and present, of the republics of South and Central America and Mexico.
Associate Professor Bardin.

Economics C1: Public Finance: (See James Wilson School of Economics,
page 123.)

Economics C2: Advanced Money and Banking: (See James Wilson
School of Economics, page 123.)

Economics C3: Advanced Accounting: Economics B1 and B4 prerequisite.—A
continuation of Economics B4, with particular reference to the corporation,
costs, adjustments, depreciations and auditing. Acting Associate Professor
Barlow.

Economics C4: Corporation Finance: Economics B1 and one other
course in the School of Economics or Commerce and Business Administration,
prerequisite.—Forms of business organization, growth of corporations, corporation
laws, sources of capital, tangible and intangible assets, liabilities, stocks and
bonds, profits and the distribution of surplus, reorganization and receivership.
Hours to be arranged.

Economics C5: Foreign Trade: Economics B1 and one other course in
the School of Economics or Commerce and Business Administration, 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.

Economics C6: Scientific Management and Labor Problems: Economics
B1 and one other course in the School of Economics or Commerce and Business
Administration, prerequisite.—A study of the relations between employer
and employee, agencies for the promotion of industrial peace including profit-sharing

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plans, bonus systems, coöperative enterprises, etc., and a study of representative
plans for the management of labor, copartnership and labor organizations.
Hours to be arranged.

University of Virginia Library

SCHOOL OF COMMERCE AND BUSINESS ADMINISTRATION.