McINTIRE SCHOOL OF COMMERCE
See James Wilson School of Economics for courses in economics not listed
here.
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.) Three sections.
Professor Barlow, Mr. Dandelake, Mr. Mustard and Miss Newman.
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.)
Associate Professor Hyde and Mr. Graves.
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. Dandelake and Miss Newman.
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 Assistant Professor Nelson.
Economics B9: Advanced Accounting: Economics B4 prerequisite.—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.
(B.A. or B.S. credit, 3 session-hours.)
Professor Barlow and Mr. Dandelake.
Economics B10: Insurance: Economics B4 prerequisite.—The underlying
principles and practices of various forms of insurance will be considered during
the first term. Second term: Casualty insurance, together with details of 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. Robinson.
Commercial Law B1: Not open to first-year student.—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. Williams.
Economic Geography B1: First term: Elements of geography. Second
term: Economic geography of North America. Third term: Economic geography
of Europe. (B.A. or B.S. credit, 3 session-hours.)
Associate Professor Starnes, Mr. Ellett and Mr. Fitzell.
Note: The following courses, primarily for graduates, may be taken by
advanced undergraduates with the permission of the instructor.
Economics C3: Advanced Accounting: Economics B4 and one other B
course in the School of Economics or in the School of Commerce, prerequisite.—
The content of this course is based upon the content of Economics B9, but is
adapted to graduate students.
Professor Barlow and Mr. Dandelake.
Economics C4: Corporation Finance: Economics B1 and B4 prerequisite.—The
course falls into two 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 problems
of reorganization. (b) The principles of investment.
Professor Kincaid and Mr. Fitzell.
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, commercial treaties and tariffs,
financial settlements and foreign exchange. In the third term a study will be
made of various problems in foreign trade including foreign markets, the gold
standard, U. S. trade as a creditor nation, the American mercantile marine.
Acting Assistant Professor Nelson.
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.
Economics C7: Business Combinations: Economics B1 and one other
course in the School of Economics or School of Commerce prerequisite.—A
study of various kinds of business units and 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. Holsinger.
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. Holsinger.
Economics C12: Regulation of Public Utilities: Economics B1 and one
other course in the School of Economics or School of Commerce prerequisite.—
A study of basic principles and trends in the regulation of public utilities in the
United States with special emphasis upon the determination of the rate base,
rates and rate structure of utilities other than railroads. In the third term special
attention will be given to regulation as a phase of social planning.
Acting Assistant Professor Nelson.
The Delta Sigma Pi Scholarship Key is awarded annually to the candidate
for the degree of Bachelor of Science in Commerce ranking highest in
scholarship during the entire course of study in Commerce and Business Administration.
The Alpha Kappa Psi Scholarship Medallion is awarded annually to
that student who ranks highest in scholastic standing for the first three years of
undergraduate work leading to a degree in the McIntire School of Commerce or
the James Wilson School of Economics.
