*113B. Labor Legislation.

The development and present status of labor legislation in industrial countries.

3 hrs., second half-year. M W F, 9. Prerequisite: course 1A-1B.

114A. The Investment Market.

Professor HATFIELD. Investment securities, the various classes of stocks and bonds, the construction and use of bond tables, the course of prices in the investment market.

3 hrs., second half-year. M W F, 8. Prerequisite: course 1A-1B.

*114c. Corporation Finance.

Professor HATFIELD.

2 hrs., second half-year. F, 8 a.m.; Tu, 7:30 p.m. Prerequisite: course 1A-1B.

114D. Auditing.

Mr. FORBES.

A study of principles, accompanied with practice in auditing actual accounts. Open only to students who have completed course 14A14B or who give other evidence of competency.

2 hrs., first half-year. W, 7:30-9:30 p.m.

114E. Cost Accounting.

Mr. FORBES.

4 hrs., second half-year; 2 units. W, 7:30-9:30 p.m. and one laboratory period to be arranged. Open to advanced students on consent of instructor.

114F. Accounting Systems.

Professor HATFIELD.

Principles of accounting as applied to different forms of enterprise. 3 hrs., first half-year. M W F, 8. Prerequisite: course 14A–14B.

114GA-114GB. Advanced Accounting Problems.

Investigation and reports on suggested topics.

Professor HATFIELD.

2 hrs., throughout the year. Th, 4–6. Class to be limited at the discretion of the instructor.

*114JA-114JB. Public Utility Accounts.

Mr. FORBES.

1 hr., throughout the year. Th, 8. Prerequisite: course 14A-14B.

114KA-114KB. Municipal Accounts.

Mr. FORBES.

1 hr., throughout the year. Th, 8. Prerequisite: course 14A-14B. *Not to be given, 1916-17.

*114м. Partnership Accounts. Mr. LILLY. The legal and accounting principles involved in the creation, conduct, and settlement of partnerships, accompanied by practice in the solution of certain problems previously adjudicated, and others purely hypothetical. The course aims to cover the field of partnership accounting in an intensive manner, and is expected to be of interest to those looking forward to a career in the accounting profession.

2 hrs., second half-year. M W, 10. Prerequisite: course 14A-14в and the consent of the instructor.

*114N. Fiduciary Accounts.

Mr. LILLY.

The administration of trust estates, including bankruptcies. The distinction between income and principal; the distinction between life tenant and remainderman; the computation of the inheritance tax and the compensation of the executor or trustee, with special reference to California statutes. Problem work will apply principles to an ordinary will or estate.

2 hrs., second half-year. M W, 10. Prerequisite: course 14A-14в and the consent of the instructor.

115. American Financial Policy.

Professor PLEHN.

A detailed study of the legislation and experience of the United States touching currency, banking, debt, taxation, expenditure, etc.

3 hrs., second half-year. M W F, 2. Prerequisite: courses 1A-1в and at least junior standing.

NOTE.-In 1916-17, instead of dealing with the above subject matter, this course will be resolved into a research course dealing with the various phases of finance during the European war. Open only to seniors and by the special permission of the instructor.

116A. Railway Economics.

Associate Professor DAGGETT.

A general discussion of railway history, rates, finances, and regulation. 3 hrs., first half-year. M W F, 2. Prerequisite: course 1A-1B.

116B. Public Utility Finance.

Mr. SINSHEIMER.

The regulation of public utilities, with special reference to the issu of their securities.

2 hrs., first half-year. Tu, 7:30 p.m. Prerequisite: courses 14A-14B and 116A.

116D. The History of Railroads in California.

Associate Professor DAGGETT.

3 hrs., first half-year. M W F, 3. Prerequisite: course 116A.

*Not to be given, 1916-17.

117A. Railway Traffic.

Associate Professor DAGGETT. Railway organization, forms, accounts, rates and rate construction. 3 hrs., second half-year. M W F, 3. Prerequisite: course 116A.

*117B. Railroad Regulation.

Associate Professor DAGGETT.

Mainly concerned with the Interstate Commerce Act.

3 hrs., second half-year. M W F, 2. Prerequisite: course 116A.

120. Economics of Agriculture. Professor PLEHN. Agricultural finance, farm labor, management; the distribution of agricultural produce; tenancy; railway rates and the farmer; prices for produce and farm values, etc.

3 hrs., second half-year. Lectures, Tu Th, 11; a third hour will be devoted to practical research by the students. Limited to students in the colleges of Agriculture and Commerce, and to seniors whose major is economics.

124. Business Organization and Administration.

Professor HATFIELD.

A survey of the problems which rise in production within the factory and in the sale and distribution of the product.

2 hrs., first half-year. Tu Th, 9. Prerequisite: courses 1A-1B and 105. 126. Office Organization, Administration and Procedure.

Mr. ARMSTRONG.

A detailed study of the problems which arise in the organization, administration, and procedure of the American office. Exclusively for students in the College of Commerce and for students preparing for the teaching of commercial work in the high schools. Not open to special students.

2 hrs., first half-year. Tu Th, 2.

127A-127B. Commercial Reviews and Trade Journals.

Associate Professor WELLS and Assistant Professor CROSS. Reading of current commercial, business, and trade journals, and similar publications.

1 hr., throughout the year; 1 unit each half-year. W, 4. Prescribed for and open only to seniors in the College of Commerce.

128. Economic Crises and Depressions.

Dr. MACAULAY. An analytical and statistical study of the economic phenoma of business prosperity, crisis, depression and revival. A critical examination of some of the more important modern theories.

3 hrs., second half-year. M W F, 3. Prerequisite: course 1A-1B.

130A-130B. The Statistics of International Trade.

Professor HUTCHINSON.

2 hrs., throughout the year. Tu Th, 2. Prerequisite: at least junior standing and a reading knowledge of some modern European language other than English. The consent of the instructor must be obtained before enrollment.

*Not to be given, 1916–17.

131. Economic Geography of South America.

Professor HUTCHINSON.

2 hrs., second half-year. Tu Th, 9. The consent of the instructor must be obtained before enrollment.

145. Economic Theory.

Dr. MACAULAY.

A discussion and comparison of modern theories of value and distribution.

3 hrs., second half-year. M W F, 10. Prerequisite: course 1A-1B.

*142. Contemporary Theories of Social Reform.

Associate Professor PEIXOTTO. The principles and programmes of the leading reform movements of the day which aim at the partial or total reconstruction of industrial society.

3 hrs., first half-year. M W F, 2. Prerequisite: course 1^-1B and at least junior standing.

*143. History of Social Reform Movements.

Associate Professor PEIXOTTO. An historical review of those social movement usually roughly grouped as socialistic.

3 hrs., second half-year. M W F, 2. Prerequisite: course 1A-1в or its equivalent.

118. The Control of Poverty. Associate Professor PEIXOTTO. Studies of the facts and causes of poverty and of contemporary proposals for its prevention. Lectures, reports, visits to appropriate philanthropic and industrial institutions, and other field work. An additional unit will be given to those who elect to take the excursions and field studies offered in connection with the course.

3 hrs., first half-year. M W F, 2. Prerequisite: course 1A-1B and at least junior standing.

119. Care of Dependents.

Assistant Professor STEBBINS.

The problems of outdoor and institutional care of the dependent and defective classes. Lectures, reports, and field work.

3 hrs., second half-year. M W F, 3. Prerequisite: course 118 or its equivalent.

*151. Crime as a Social Problem.

Associate Professor PEIXOTTO.

The character of crime and the criminal; past and contemporary methods for meeting the problem the criminal presents.

3 hrs., second half-year. M W F, 3. Prerequisite: at least junior standing, and the fulfillment of requirements for upper division courses in this department.

* Not to be given, 1916–17.

*152. The Household as an Economic Agent.

Associate Professor PEIXOTTO.

The theory and practice of spending, with special reference to household budgets.

3 hrs., second half-year. M W F, 2.

160. Teachers' Course.

Professor HATFIELD.

Commercial subjects in the high school; organization, aims, materials and methods of instruction.

2 hrs., second half-year. M W, 8.

198A-198B. Honor Course.

Professor PLEHN and members of the department. This course will provide organization and guidance for students in the junior class who are candidates for graduation with honors in economics. No other students will be admitted.

2 hrs., throughout the year. Hours to be arranged.

199A-199B. Honor Course.

Professor PLEHN and members of the department. This course will provide organization and guidance for students in the senior class who are candidates for graduation with honors in economics. No other students will be admitted.

3 hrs., throughout the year. Hours to be arranged.

GRADUATE COURSES

See also courses 110B, 111c, 112, and 145 above, which are for graduates and advanced undergraduates.

209. Taxation.

Professor PLEHN.

The principles of taxation as illustrated by the practices of the different countries. In 1916-17, English Taxes will be studied.

3 hrs., throughout the year. M, 3-5. Prerequisite: course 109.

226A-226B. Seminar in Economics.

Professor PLEHN and other members of the department. Topics changed from year to year. Admission only by permission of the instructor.

2 hrs., throughout the year. Alternate W, 3-5. 227A-227B. Conference in Economics.

Professor PLEHN. Under this head are included arrangements for the guidance of the work of graduate students in the preparation of theses for higher degrees. Subjects may be chosen in the following fields: accounting, foreign trade, insurance, labor problems, money, public finance, social economics, transportation, and economic theory. The results will be presented to the seminar for discussion as occasion may suggest.

2 hrs., throughout the year. Alternate W, 7:30 P.M.

* Not to be given, 1916-17.