P
CIFIC
LUTHE RAN
COLLE GE
are the production, m arket ing, b uying, and financin 1 of a b usiness. ersonn I prob le ms are studied, a' w as the ga theri n g and u tiliy.ation of stati tics, e..xamination of credit , ris S, cas ru st ory , etc. 5. Busines
Finance.
Three credits per semester. A study of the financial condition � 1d prob ems of business, both large and smal. Curren t fi aneing, sources of capit , ty )es of ecurities, management of funds, problems of r anization, amortization, and other plans. Fl'e d. 7, 8. Principles of Accounting. Three credits per semester. This i a tudy of the f ndam n tals of ae cOllntin , co rering such subjects as business statements, theory of debit and credit, subsidiary and col umnar journals, and the on t rolli ng ac COtIDt. It starts with the elementary principles, ane whi 1 t e balance sheet is thoro gl 1)' analyzed, and the profit and loss and all olh r accounls are taken up, studied and analyzed. It considers the accoUJ] tin IT for partnerships, cor porations,
te.
Freed. 9, 1
. B usiness Law. Two credits per semester.
A study of the elements of b u si ne ss law, tile origin and practice of law and customs. A study of contracts, p operty rights, agencies, negotiable papers, in sura ce, corporation law, with peei I emphasis on statute law and select ed ca es. Fre d. 20