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McINTIRE SCHOOL OF COMMERCE
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McINTIRE SCHOOL OF COMMERCE

Economics B1: The Principles of Economics: (See James Wilson
School of Economics, page 210.)

Economics B2: The Growth of American Industry and Commerce:
(See James Wilson School of Economics, page 210.)

Economics B3: Money and Banking: (See James Wilson School of
Economics, page 210.)

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 and Mr. Smith.

Economics B5: Statistics: Economics B1 and Mathematics A prerequisite.
—A basic course designed to give the student familiarity with statistical problems
and command of the essential methods of collection, presentation and
analysis. Stress will be placed upon the use of statistics as a tool in economic
investigation and in business. Exercises and problems. (B.A. or B.S. credit,
3 session-hours.)

Acting Associate Professor Hyde, Mr. Biscoe and Mr. Massie.

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. Smith and Mr. McLendon.

Economics B7: Economics of 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.)

Acting Associate Professor Hyde.

Economics B8: Transportation: Economics B1 prerequisite.—A study of
the growth of modern systems of transportation with special reference to the


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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 offered in 1930-1931.)

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

Associate Professor Hulvey and Mr. Wandel.

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. Pilcher.

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. Carter and Mr. Massie.

Note: The following courses, primarily for graduates, may be taken by
advanced undergraduates with the permission of the instructor.

Economics C1: Public Finance: (See James Wilson School of Economics,
page 210.)

Economics C2: Advanced Money and Banking: (See James Wilson
School of Economics, page 210.)

Economics C3: Advanced Accounting: Economics B4 and one other
course in the School of Economics or School of Commerce 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. Smith.

Economics C4: Private Finance: Economics B1 and B4 prerequisite.
The course falls into three main divisions. (a) The financial policies of
corporations with respect to the instruments of long term finance, the working
capital position, the administration of income, the causes of failure and


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problems of reorganization. (b) The principles of investment and (c) the
economic position of the stock market.

Professor Kincaid and Mr. Rudolph.

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.

Associate Professor Starnes and Mr. Biscoe.

Economics C6: 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. Williams.

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. Thomas.

Economics C8: Economic Evolution in Western Europe: (See James
Wilson School of Economics, page 210.)

Economics C9: Modern Tariffs and Commercial Treaties: Economics
B1 and one other course in the School of Economics or School of Commerce
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 offered in 1930-1931.) Note:
Economics C9 will be given in full during the first and second terms of the
Summer School of 1930.

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. Thomas.


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Economics C11: The Development of Economic Thought: (See James
Wilson School of Economics, page 211.)