ECONOMICS 145

187. GOVERNMENTAL ACCOUNTING. I; 2 cr. The requirements of account-
ing systems of governmental units, federal, state, county, and munici-
pal. Special study of budgets and reports. Prerequisites: Upper-
group status and minimum grade of B in Economics 8b. 10 TT. Mr.
Elwell.

208. ACCOUNTING PRINCIPLES. I; 2 cr. An introductory course in ac-
counting, open only to graduate students not enrolled in the School
of Commerce. More attention is given to the theory of the subject
than to the technique. Prerequisite: Graduate standing. 10-12 M.
Mr. Elwell.

283. SEMINARY IN ACCOUNTING. Yr; 2 or 4 cr. Graduate students con-
duct and report upon researches on various accounting problems; in
addition, lectures and assignments on advanced accounting topics.
Prerequisites: Graduate standing and consent of instructor. 3:30-
5:30 Tu. Staff.

314. THE TEACHING OF BOOKKEEPING. II; 2 er. The topics suitable for
a high-school course in bookkeeping are discussed from the standpoint
of the proper order and method of presentation to students of high-
school grade. Prerequisites: Senior standing and Economics 8b.
2:30 TT. Miss Hensey.

IV. BUSINESS ADMINISTRATION

*«6, BUSINESS LeTTeR WritinG. I, II; 2 er. The writing of effective
business letters, with emphasis upon basic plan, underlying tone,
the essential qualities of each important type. Divisions treated:
requests, acknowledgments, adjustments, collections, applications,
sales, mailing lists, and business reports. Prerequisite: Junior
standing. 10 Th; one hour discussion. Mr. Aurner.

*11. BUSINESS MANAGEMENT. I, II; 2 cr. Problems of business adminis-
tration; basic functions of design, production, personnel, finance,
purchasing, selling, and record keeping, and their place in the busi-
ness structure. Prerequisites: Economics 1b and junior standing.
9 Tu; one hour discussion. Mr. Haake.

*13. MARKETING MeTHops. I, II; 3 er. Activities of producer, whole-
saler, and retailer in the distribution of goods to the consumer, in-
cluding presentation of how efficient advertising and selling reduce
distribution costs. Prerequisite: Junior standing. 9 M; two hours
discussion. Mr. Fellows.

*14, SALES ADMINISTRATION. II; 2 cr. Purpose, development, and scope
of personal selling from the standpoint of the sales executive; dis-
cussion of methods of selecting, training, and paying salesmen. Pre-
requisite: Economics 13. 2:30 TT. Mr. Fellows.

x In the College of Letters and Science this course may be counted as part of
the credits required for graduation only by students in the School of Commerce and
in the Chemistry-Commerce Course. Economics 11 also counts in the Chemistry
Course.

xx May be taken for credit only by students in a technical course, by seniors
preparing to teach the subject, or by students who have taken English 2a or 2b.