Catalog of Abilene Christian College, 1964-1965 Page: 41
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Department of Business Administration 0 41
361. Income Tax Procedure. Advanced phases of income taxation, Federal
Court and Tax Court cases. Study and preparation of returns involving
estate taxes and gift taxes. Prerequisites: Six semester hours of
accounting and B.A. 360.
377. Advanced Cost Accounting. Advanced work in cost accounting.
387. Advanced Accounting. Partnership organization, operation, and liquidation;
consignment accounting; ventures; installment sales; insurance;
statement of affairs; receiverships; branch accounting. Prerequisites:
Accounting 431, 432, 351, 352.
388. Advanced Accounting. Parent and subsidiary accounting; consolidated
statements; foreign exchange; estate and trust accounting; budgets;
governmental accounting. Prerequisite: Accounting 387.
389. Petroleum Accounting. A study of accounting principles as applied
to the production, refining, and distribution of petroleum products.
Special attention is given to depletion, federal taxes, and inventories.
Prerequisite: B.A. 360.
390. C.P.A. Problems. Review of accounting theory and practice. Practice
in solution of accounting problems given on C.P.A. examinations.
Prerequisites: Accounting 351, 352.
391. Accounting Theory. A study of financial accounting theory; current
pronouncements on theory; application of principles to practical
problems.
379. Accounting Systems. Designing and installing systems designed to
meet the needs of different types of businesses. Study of survey techniques,
classification of accounts, distribution, codes, ledgers, and
statements.
20G3. Advanced Auditing. Completion of auditing principles and procedures,
including auditor's reports and ethics. Special emphasis on current
literature.
25G3. Managerial Accounting. Study of the applications of accounting to
the field of management and controllership functions.
26G3. Seminar in Accounting. A study of the evolution and application of
accounting theory with special emphasis on contemporary accounting
theory.
27G3. Governmental and Institutional Accounting. A study of governmental
and fund accounting practices with a special emphasis on budgetary
procedures.
29G6. Thesis for the Master's Degree.
Economics
393. Economic History. A brief study of the economic problems in the development
of the American civilization. Offered on demand. Same
as History 396.
395. Business Cycles. An analysis of business conditions during prosperity
and depression and a study of the various theories that attempt to
account for the fluctuation of business activity. The relation be
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Abilene Christian College. Catalog of Abilene Christian College, 1964-1965, book, February 1964; Abilene, Texas. (https://texashistory.unt.edu/ark:/67531/metapth46025/m1/43/?q=%221964%2F1965%22: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting Abilene Christian University Library.