The University of Virginia record :: March 1, 1925 :: University of Virginia Library

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 session-hours.)
Three sections. Associate Professor Barlow and Mr. Carruthers, assisted by
Mr. White and Mr. Mathews.

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.) Acting-Assistant Professor Edwards.

Economics B6: Advanced Accounting: Economics 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. Mathews.

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. Not given in 1925-26. Associate Professor Kincaid.

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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. Magann.

Economics B9: Business Administration: 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. 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.

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. Hulvey, assisted by Mr.
Williams.

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.) Acting-Assistant Professor Edwards,
assisted by Mr. Nickell and Mr. Knight.

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,
below.)

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

Economics C3: System Building and Cost Accounting: Economics B1

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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 1924-25.
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. Pinchbeck.

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. Acting Assistant Professor Edwards.

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. Not given in 1925-26. 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.
Not given in 1925-26. 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 1925-26. Associate Professor Berglund.