UNIVERSITY OF FLORIDA


 DEPARTMENTAL COURSES
 ACCOUNTING
 Instructional Staff 1951-52
 Lanham, J. S., Head, (on leave), DeVault, J. W., Acting Head; Anderson, C. A.,
Codding, J. L., Deinzer, H. T., Matthies, W. R., Moore, J. F., Parker, W. F., Peterson,
E. G., Ray, D. D., Scott, N. H., Summerhill, G. W.
 Courses numbered 300 and higher are open only to students with junior standing.
Note, however, the prerequisites for certain courses.
 ATG. 211.-Elementary Accounting. 3 hours. 3 credits. The first half of
the course ATG. 211-212. Offered 1, 2, 3.
 The basic training in business practice and in accounting. A study of business pa-
pers and records; recording transactions; preparation of financial statements and reports.
 ATG. 212.-Elementary Accounting. 3 hours. 3 credits. The second half
of the course ATG. 211-212. Offered 1, 2, 3.
 ATG. 214.-Federal Income Taxes for Individuals. 3 hours. 3 credits.
Offered 1.
 The Internal Revenue Code, regulations and cases which apply to the determina-
tion and taxation of incomes of individuals. Limited in scope to fundamentals of the
law and its application to fairly simple situations. Consideration given to incomes, de-
ductions, withholding, rates, returns, declarations and filing. Designed for the general
student. Students majoring in accounting take ATG. 414 instead of this course.
 ATG. 311.-Accounting Principles. 3 hours. 3 credits. Prerequisite: ATG.
211-212. Offered 1, 2, 3.
 The mechanical and statistical aspects of accounting; books of record; accounts;
fiscal period and adjustments; working papers; form and preparation of financial state-
ments; followed by an intensive and critical study of the problems of valuation as they
affect the preparation of the balance sheet and income statements.
 ATG. 312.-Accounting Principles. 3 hours. 3 credits. Prerequisite: ATG.
311. Offered 1, 2, 3.
 The legal aspects of accounting and related problems resulting from the legal
organization form used by businesses; liabilities; proprietorship; corporations; capital
stock; surplus; followed by a study of the financial aspects of accounting as disclosed
by an analysis and interpretation of financial statements; financial ratios and standards,
their preparation, meaning and use.
 ATG. 313.-Cost Accounting. 3 hours. 3 credits. Prerequisite: ATG. 212.
Offered 1, 2, 3.
 The methods of collection, classification, and interpretation of cost data; special
problems, standard costs, cost systems, use of cost data in business control.
 ATG. 318.-Resort, Club and Hotel Accounting. 3 hours. 3 credits. Pre-
requisites: ATG. 211-212. Offered 1.
 A study of accounting principles applicable to resorts, clubs, and hotels. While
a knowledge of records and their operation is fundamental, emphasis is placed upon
the accumulation of operating cost data, their analysis, and methods of reporting for
managerial uses.




The statement "Offered 1" means offered first semester; 2, second semester; 3, summer session.