The University of Virginia record :: March 15, 1929

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
and problems. (B.A. or B.S. credit, 3 session-hours.) Two sections.

Professor Barlow, Mr. Campbell, Mr. Stevens, and Mr. Franklin.

Economics B5: Statistics: Economics B1 and Mathematics A prerequisite.
—General characteristics of the statistical method, including the collection
of material, sources, tabular and graphic presentation, frequency distribution,
and frequency curves, averages and their appropriate uses, the dispersion of statistical
series about their mean, correlation, the theory of probabilities, the normal
curve of error, index numbers and their practical uses. Laboratory exercises
and problems. (B.A. or B.S. credit, 3 session-hours.)

Associate Professor Hulvey, and Mr. Corson.

Economics B6: Auditing and Cost Accounting: Economics B4 prerequisite.—First
term: Auditing practice and procedure. Second and third terms:
The construction and operation of cost systems. (B.A. or B.S. credit, 3 session-hours.)

Professor Barlow, Mr. Campbell and Mr. Graham.

Economics B7: Marketing: Economics B1 prerequisite.—During the first
term the principles of marketing will be considered and upon this foundation
will rest the work of the second term in the principles of merchandising and
also that of the third term in the economics of advertising. (B.A. or B.S. credit,
3 session-hours.)

Professor Kincaid.

Economics B8: Transportation: Economics B1 prerequisite.—A study of
the growth of modern systems of transportation with special reference to the
development of railroads in the United States. Consideration is given to railroad
combinations, capitalization, operating and non-operating income, operating
costs, fixed charges, traffic, rate-making and government legislation. In the third
term attention is given to comparisons and contrasts between railroad and other
forms of transportation. (B.A. or B.S. credit, 3 session-hours.) (Not given in
1929-1930.)

Professor Berglund.

Economics B9: Business Administration: Economics B1 prerequisite.—
First and second terms: A study of the principles and practice of business

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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.)
(Not given in 1928-1929.)

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 investigation, reports,
assigned readings, etc. (B.A. or B.S. credit, 3 session-hours.)

Associate Professor Hulvey.

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.)

Associate Professor Hulvey and Mr. Daniels.

Economic 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.)

Associate Professor Starnes, Mr. Muncy and Mr. Hoback.

Economics C1: Public Finance: (See James Wilson School of Economics,
page 179.)

Economics C2: Advanced Money and Banking: See James Wilson
School of Economics, page 179.

Economics C3: Advanced Accounting: Economics B4 prerequisite.—First
and second terms: 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. Third term: Consolidated statements for holding
companies.

Professor Barlow and Mr. Campbell.

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.

Professor Kincaid and Mr. Teass.

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

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conditions and practices abroad, commercial treaties and tariffs, sales methods,
credit factors, shipping facilities, financial settlements, foreign exchange.

Associate Professor Starnes and Mr. Carter.

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., a study of representative plans for the management
of labor, copartnership and labor organizations.

Associate Professor Starnes and Mr. Carter.

Economics C7: Business Combinations: Economics B1 and one other
course in the School of Economics or School of Commerce prerequisite.—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.

Professor Berglund and Mr. Eastwood.

Economics C9: 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 1928-1929.)

Professor Berglund.

Economics C10: Transportation: Economics B1 and one other course in
the School of Economics or School of Commerce prerequisite.—A study of
modern transportation systems, especially rail and water lines. Special attention
is given to character of traffic, rate-making systems, recent governmental
regulations and policies and problems of railroad and shipping finance. This
course calls for advanced investigation of rate-making and traffic problems
and of governmental policies.

Professor Berglund and Mr. Eastwood.

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