Accounting, Finance, and Economics

The Department of Accounting, Finance, and Economics offers programs of study leading to the Bachelor of Business Administration in Accounting, Finance, and the Bachelor of Science in Economics. The Accounting, Finance, and Economics department also offers courses at Tarleton's outreach sites in Waco, Fort Worth and Midlothian. Information regarding these programs is available on the Tarleton website.

The Department of Accounting, Finance, and Economics offers the Master of Accounting (MAcc) degree , and collectively the departments of the College of Business Administration offer the Master of Business Administration (MBA) degree. Those interested in graduate programs should consult the graduate section of this catalog.

The Bachelor of Business Administration Degree in Accounting

Required Courses
General Education Requirements 139
MATHEMATICS:3
Select one of the following to fulfill the Mathematics General Education Requirement [Shared]:
College Algebra
Math for Business & Social Sciences I (Finite Mathematics)
Contemporary Mathematics I
Elementary Statistical Methods
Precalculus Math
Calculus I
ADDITIONAL MATHEMATICS REQUIRED FOR MAJOR:3-4
Select one of the following:
Plane Trigonometry
Math for Business & Social Sciences I (Finite Mathematics)
Math for Business & Social Sciences II (Business Calculus)
Precalculus Math
Calculus I
ACCT 2301Principles of Accounting I-Financial3
ACCT 2302Principles of Accounting II-Managerial3
ECON 2301Principles of Macroeconomics3
ECON 2302Principles of Microeconomics3
FINC 3301Principles of Financial Management3
MGMT 3301Principles of Management3
MKTG 3314Marketing3
BUSI 3311Business Statistics3
BUSI 3312 [WI] Business Communication3
ACCT 3301Business Analysis using Spreadsheets3
ACCT 3302Cost Accounting3
ACCT 3303Intermediate Accounting I3
ACCT 3304Intermediate Accounting II3
ACCT 3310Accounting Information Systems3
ACCT 4301Financial Accounting3
ACCT 4305Federal Tax Accounting3
ACCT 4323Ethics for Accountants3
ACCT 4324Auditing Evidence and Report3
BLAW 4332Business Law I3
BLAW 4333Business Law II3
BUSI 4359 [WI] Business Strategy3
BCIS 4350 [WI] Management Information Systems3
Select one of the following:3
Introduction to International Business
International Financial Management
International Economics
Electives6
Total Hours120
1

Please see Academic Information section

2

If this course is counted toward university general education requirements, the student must take an additional three hours of electives.

150 HOUR CPA CERTIFICATION REQUIREMENTS

For those students preparing to become certified public accountants, the Public Accountancy Act of 1991 requires that applicants must have completed at least a baccalaureate degree and not fewer than 150 semester credit hours of recognized courses. Courses included in the BBA program in Accounting are accepted toward this requirement. The BBA in Accounting will count 120 of the 150 hours required to sit for the exam.  For the remainder of the 150 semester hours, students may complete the MAcc or MBA degree as described in the graduate section of this catalog. Students with a baccalaureate degree in Accounting will be able to complete the MAcc with the remaining 30 semester credit hours.  However, if a student does not wish to take graduate courses, he/she may meet the requirements to sit for the CPA exam by taking additional undergraduate courses to reach the minimum of 150 hours of credit.

A departmental accounting advisor will discuss individualized study programs with each student.

The Bachelor of Business Administration in Finance

Required Courses
General Education Requirements 142
FINC 3301Principles of Financial Management3
FINC 3302Financial Intermediaries3
FINC 4300Advanced Financial Management3
FINC 4301International Financial Management3
FINC 4302Real Estate Finance3
FINC 4303 [WI] Case Studies in Finance3
FINC 4304Principles of Investments I3
ECON 3305Economics of Financial Markets3
ACCT 4305Federal Tax Accounting3
BCIS 4350 [WI] Management Information Systems3
ECON 2301Principles of Macroeconomics 23
ECON 2302Principles of Microeconomics3
ECON 3303 [WI] Money And Banking3
ACCT 2301Principles of Accounting I-Financial3
ACCT 2302Principles of Accounting II-Managerial3
ACCT 3301Business Analysis using Spreadsheets3
ACCT 3302Cost Accounting3
ACCT 3303Intermediate Accounting I3
MATH 1324 [shared] Math for Business & Social Sciences I (Finite Mathematics)
MATH 1325Math for Business & Social Sciences II (Business Calculus)3
MGMT 3301Principles of Management3
MKTG 3314Marketing3
BUSI 3311Business Statistics3
BUSI 3312 [WI] Business Communication3
BLAW 4332Business Law I3
BUSI 4359 [WI] Business Strategy3
Electives3
Total Hours120
1

 Please see Academic Information section

2

If this course is counted toward university general education requirements, student must complete an additional three hours of electives.

The Bachelor of Science Degree in Economics

Required Courses
General Education Requirements 142
ECON 2301Principles of Macroeconomics 23
ECON 2302Principles of Microeconomics3
ECON 3301Intermediate Macroeconics3
ECON 3302Intermediate Microeconomics3
ECON 3303 [WI] Money And Banking3
ECON 4301International Economics3
Advanced ECON6
ACCT 2301Principles of Accounting I-Financial3
ACCT 2302Principles of Accounting II-Managerial3
ENGL 3309 [WI] Technical writing and Document Design3
or BUSI 3312 Business Communication
MATH 1324Math for Business & Social Sciences I (Finite Mathematics) 23
MATH 1325Math for Business & Social Sciences II (Business Calculus)3
Select one of the following:3
Agricultural Statistics
Business Statistics
ACCT 3301Business Analysis using Spreadsheets3
Minor or second major: approved courses (at least 6 hours advanced)18
Electives (at least 12 hours advanced)15
Total Hours120
1 Please see Academic Information section
2

If this course is counted toward university general education requirements, student must complete an additional three hours of electives.

Accounting Courses

ACCT 2301. Principles of Accounting I-Financial. 3 Credit Hours (Lecture: 3 Hours, Lab: 1 Hour).

An introduction to financial accounting concepts and their application in the accounting process for business organizations. Includes financial statement preparation and analysis and communication of financial information. No previous knowledge of accounting required. Lab fee $2.

ACCT 2302. Principles of Accounting II-Managerial. 3 Credit Hours (Lecture: 3 Hours, Lab: 1 Hour).

An introduction to the use of accounting information as an aid to management decision making. Includes budgeting, the control process, the classification of costs, and financial modeling. Prerequisite: ACCT 2301. Lab fee $2.

ACCT 3099. Cooperative Education. 1-3 Credit Hours (Lecture: 1-3 Hours, Lab: 3-9 Hours).

This course is designed to offer students the opportunity to integrate academic study with work experience that is germane to their major or minor. Enrollment requires a two-semester minimum commitment that may be accomplished by 1) alternating semesters of full-time study with semesters of curriculum-related employment, or 2) enrolling in courses at least half-time (6 semester hours) and working part-time in parallel positions of curriculum-related employment. The department Cooperative Education advisor will supervise the student's experience and assign the final grade based on the student's final report which is required to complete the course. Students may participate in the Cooperative Education program for an unlimited number of semesters but a maximum of 6 hours credit may be counted toward a degree. Prerequisites: Completion of 30 semester hours which includes 12 hours in the major or minor discipline in which the Cooperative Education course is desired, minimum overall GPA of 2.5 and a minimum GPA of 3.0 in the appropriate major or minor field, and department head approval. Field experience fee $50.

ACCT 3300. Accounting Concepts. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A survey of basic accounting principles, concepts, and methods to include a review of general purpose financial statements and the accounting process. Financial accounting procedures are presented to support the overall managerial function. This course is provided for students without a previous accounting background. (Meets requirements for Accounting I.).

ACCT 3301. Business Analysis using Spreadsheets. 3 Credit Hours (Lecture: 3 Hours, Lab: 1 Hour).

Theory and application of microcomputer technology in the practice of accounting and finance. Emphasis on the utilization of basic spreadsheet and general ledger software. Intended to stimulate creative initiative in performing accounting tasks and to develop the basic skills necessary to efficiently and effectively utilize the microcomputer. Credit for both BCIS 3301 and ACCT 3301 will not be awarded. Prerequisite: ACCT 2301. Lab fee $2.

ACCT 3302. Cost Accounting. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

An introductory cost course, emphasizing the accounting for material, labor, and manufacturing expenses in both job order and process cost systems. Special attention to distribution of service department cost and costing of byproducts and joint products. Prerequisite: ACCT 2301.

ACCT 3303. Intermediate Accounting I. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

The environment of accounting, development of standards, basic theory, financial statements, worksheets, and the application of generally accepted accounting principles for the business enterprise with emphasis on corporations. Prerequisite: ACCT 2301 or approval of department head. Lab fee $5.

ACCT 3304. Intermediate Accounting II. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A continuation of Intermediate I with continued emphasis on generally accepted accounting principles as applied to the business enterprise. Prerequisite: ACCT 3303 or approval of department head. Lab fee $5.

ACCT 3305. Government and Institutional Accounting. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Budgeting, accounting, and financial reporting principles and practices for governmental and other not-for-profit entities. Prerequisites: ACCT 3303 or approval of department head.

ACCT 3308. Managerial Accounting. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A study of the uses of accounting information by management. Accounting procedures and reports essential to management are emphasized, as are cost analysis, cost control, budgeting, and controllership. Prerequisite: ACCT 2301 or approval of the department head. Course cannot be counted as part of a degree program for an accounting major.

ACCT 3310. Accounting Information Systems. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Specific study of design and implementation of complex accounting information systems. An understanding of the traditional accounting model and its relationship to each type of accounting information system will be emphasized, including accounts receivable, inventory control, cost accounting, operational budgeting, and capital budgeting. Key elements of a well-designed management control system are included. Prerequisite: ACCT 2301. Lab fee $15.

ACCT 4084. Internship. 1-6 Credit Hours (Lecture: 0 Hours, Lab: 1-20 Hours).

Preapproved and supervised work experience in a accounting related position with a public or private business organization. May be repeated for a total of 6 hours credit. Prerequisite: Junior classification and approval of department head.

ACCT 4086. Problems. 1-3 Credit Hours (Lecture: 0 Hours, Lab: 1-3 Hours).

A directed study of selected problems in accounting. May be repeated with approval of department head. Prerequisites: Senior classification and approval of department head.

ACCT 4090. Special Topics in Accounting. 1-3 Credit Hours (Lecture: 1-3 Hours, Lab: 1-3 Hours).

An examination of current topics in accounting. Readings required from current accounting publications and other related periodicals. May be repeated for credit when topics vary. Prerequisites: 9 hours in ACCT.

ACCT 4301. Financial Accounting. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A study of financial statement analysis and accounting topics related to financial statement presentation and disclosure. Prerequisite: ACCT 3304 or approval of department head. Lab fee $5.

ACCT 4303. Advanced Accounting Principles. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Special phases of partnership accounting, joint ventures, consignments, installment sales, statement of affairs and accounting for insolvent concerns, and business combinations. Prerequisite: ACCT 4301 or concurrent registration. Lab fee $5.

ACCT 4305. Federal Tax Accounting. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

The present income tax law and regulations; income tax legislation, treasury and court decisions, departmental rulings; income tax problems and returns, social security, and self-employment taxes. Prerequisites: ACCT 2301 and junior classification. Credit for both ACCT 4305 and FINC 4305 will not be awarded.

ACCT 4306. Federal Tax Accounting Advanced. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Current income tax law and tax accounting procedures. Preparation of income tax returns of partnerships and corporations. Prerequisite: ACCT 4305 or approval of department head. Credit for both ACCT 4306 and FINC 4306 will not be awarded.

ACCT 4323. Ethics for Accountants. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Introduction to auditing and ethical responsibilities for auditors and other accountants in both public and private practice. Topics include generally accepted auditing standards, the standard audit report, legal responsibilities of accountants, the Code of Professional Conduct for accountants, independence, and objectivity. Includes case studies involving ethical reasoning and decision making. Prerequisite: ACCT 3304 or concurrent enrollment.

ACCT 4324. Auditing Evidence and Report. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Procedures used by auditors and accounting practitioners to gather and evaluate information and report on their findings. Includes evaluation of internal control, planning an audit or other engagement, compliance testing, substantive testing, statistical sampling, evaluation of findings, and preparation of reports. Prerequisite: ACCT 4323.

ACCT 4335. Financial Statement Analysis. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Use of financial statements to analyze the position of a firm. Topics include analysis techniques and limitations imposed by generally accepted accounting principles. Prerequisite: ACCT 3303 (Intermediate Accounting I).

ACCT 4357. Accounting Theory. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A systematic study of the generally accepted accounting rules and principles that govern the practical application of accounting methods. Prerequisites: ACCT 3303 and 3304 (Intermediate Accounting I and II).

ACCT 4385. Seminar. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A study of current issues and developments in accounting. Prerequisite: approval of instructor.

Economics Courses

ECON 1301. Introduction To Economics. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

In this course students are encouraged to use their common sense to understand economic principles and applications. Topics include scarcity, markets, economic goals, government policy, and international trade. This course is designed for students majoring in fields other than business or economics and for students who need a basic review prior to taking ECON 2301 or 2302. Course cannot be counted toward a degree in economics.

ECON 2301. Principles of Macroeconomics. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

This course focuses on the aggregate or overall economy. Topics include the description and measurement of economic aggregates; the basic theories of output, employment and prices; the monetary economy and the role of government.

ECON 2302. Principles of Microeconomics. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

The major emphasis of this course is on the understanding of markets. Topics include an in-depth study of supply and demand, cost theory, economic resource markets, international trade, and the determination of foreign exchange rates. Prerequisite: ECON 2301 or instructor's approval.

ECON 3301. Intermediate Macroeconics. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

This course extends the study of the aggregate economy introduced in Economics 2301 with emphasis on theory. Topics include the Classical and Keynesian systems, general equilibrium theories, economic growth, and public policy in a global setting. Prerequisite: ECON 2301.

ECON 3302. Intermediate Microeconomics. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

This course represents a more advanced study of microeconomic theory than is possible in Economics 2023. Topics include consumer behavior, production and cost theory, market structure, and factor markets. Prerequisite: ECON 2302.

ECON 3303. Money And Banking. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours). [WI]

A study of the structure and functions of financial markets and financial intermediaries; the behavior and pattern of interest rates; the basic concepts of commercial bank management; the nature of money and the role of the Federal Reserve in its creation; the basic structure of the economy and the impact of monetary actions on this structure. Prerequisite: ECON 2301.

ECON 3304. Environmental Economics. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

The study of the economics of the natural environment. Economic tools and issues such as social cost, externalities, cost-benefit analysis, property rights, and state and federal environmental policies will be examined with emphasis on problems associated with water pollution, waste disposal, and society's burden of social costs. Prerequisite: 3 hours ECON or AGRI/AGEC 2317.

ECON 3305. Economics of Financial Markets. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A study of the aggregate financial system and capital markets and the impact these have on financial intermediaries. Topics to be covered are: flow of funds analysis, interest rate theory, role of financial intermediaries, and management of financial assets. Credit for both FINC 3304 and ECON 3305 will not be awarded. Prerequisites: FINC 3301, ECON 3303.

ECON 3306. Political Economy. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A study of the historical, philosophical, and theoretical relationships between the state and the economy. Credit for both POLS 3306 and ECON 3306 will not be awarded. Prerequisite: 3 hours of ECON and 6 hours of POLS or instructor's approval.

ECON 4084. Internship. 1-6 Credit Hours (Lecture: 0 Hours, Lab: 1-20 Hours).

Preapproved and supervised work experience in a Economics related position with a public or private business organization. May be repeated for a total of 6 hours credit. Prerequisite: Junior classification and approval of department head.

ECON 4086. Problems. 1-3 Credit Hours (Lecture: 0 Hours, Lab: 1-3 Hours).

Independent reading, research and discussion. Entry into this course will be arranged with the Economics counselor. Prerequisites: Senior classification and approval of department head.

ECON 4090. Special Topics in Economics. 1-3 Credit Hours (Lecture: 1-3 Hours, Lab: 1-3 Hours).

An examination of current topics in economics. Readings required from current economics publications and other related periodicals. May be repeated for credit when topics vary. Prerequisite: 9 hours of ECON.

ECON 4301. International Economics. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

An introduction to international economic theory and policy, the foundations of modern trade theory and its extensions, welfare effects of tariffs and non-tariff barriers, commercial policies of the United States, trade policies of developing countries, multinationals, balance of payments, and foreign exchange markets. Credit for both ECON 4301 and AGEC 4302 will not be awarded. Prerequisite: 3 hours ECON or AGEC 105.

ECON 4302. Ecoconmic Development Of the United States. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A survey of the economic development of the United States from colonial times to the present. Credit for both ECON 4302 and HIST 4302 will not be awarded. Prerequisites: ECON 1301 or 2301 and 6 hours HIST.

ECON 4311. Econometrics and Forecasting. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Econometrics is the science of using statistics to estimate economic relationships, test economic theories, and evaluate the impacts of government and business policies. Econometrics is also used to forecast or predict how macroeconomics variables, stock prices, and other time-varying economic indicators behave. It is used not only in economics, but in fields as diverse as finance, marketing, political science, sociology, biology, and even comparative literature. Prerequisites: ECON 2310, ECON 2302, and one of the following: BUSI 3311, AGEC 3317, or MATH 1342.

ECON 4365. Intermediate Economics. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Seminar discussion of the American free enterprise system, the nation¿s economy and its strengths and weaknesses; critical examination of professional journals, articles, books and reports by the government and private sources, designed to enable the student to coordinate and apply the analytical knowledge acquired during the period of study. Prerequisites: Macroeconomics and microeconomics, college algebra, or permission to enroll.

ECON 4385. Seminar in Economics. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A study of selected topics dealing with problems or unique needs of Economics. May be repeated for credit as topics vary. Prerequisite: Approval from department head.

Finance Courses

FINC 3301. Principles of Financial Management. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

An analysis of financial decision-making at the corporate level with emphasis on the maximization of stockholder wealth. Topics covered include financial statement analysis, the valuation of stocks and bonds, cost of capital, capital budgeting, dividend policy, leverage and capital structure, methods of firm valuation, working capital management, mergers and acquisitions, and bankruptcy. Prerequisites: ACCT 2301, ACCT 2302 and ECON 2301.

FINC 3302. Financial Intermediaries. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A study of the internal operations of financial intermediaries with major emphasis on organization, source and allocation of funds, supervision, and regulation. Prerequisites: FINC 3301, ECON 3303.

FINC 4084. Internship. 1-6 Credit Hours (Lecture: 0 Hours, Lab: 1-20 Hours).

Preapproved and supervised work experience in a Finance related position with a public or private business organization. May be repeated for a total of 6 hours credit. Prerequisite: Junior classification and approval of department head.

FINC 4086. Problems. 1-3 Credit Hours (Lecture: 0 Hours, Lab: 1-3 Hours).

A directed study of selected problems in finance. May be repeated with approval department head. Prerequisite: Senior classification and approval of the department head.

FINC 4300. Advanced Financial Management. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

An advanced analysis of value-based management techniques with emphasis on the factors affecting the corporation's quest to maximize shareholder wealth. Topics covered include financial statement analysis, cash flow analysis, economic and market valued added, securities valuation, the cost of capital, capital budgeting, capital structure, dividend policy, the use of leverage, working capital management, and corporate governance.

FINC 4301. International Financial Management. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Issues and questions which concern financial management of international corporations. Analysis of the financing of investment abroad and the management of assets in differing financial environments. The foreign investments decision, cost of capital and financial structure for multinational decision making, management of foreign subsidiary working capital, and financial control of multinational operations. Prerequisite: FINC 3301 or approval of department head.

FINC 4302. Real Estate Finance. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A study of monetary systems, primary and secondary money markets, sources of mortgage loans, federal government programs, loan applications, processes and procedures, closing costs, alternative financial instruments, equal credit opportunity acts, community reinvestment act, and state housing agency.

FINC 4303. Case Studies in Finance. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours). [WI]

Capstone course requires students to use fundamental concepts learned in previous finance, accounting, and economics courses to analyze real-world finance problems. Using both structured and unstructured cases, student teams analyze problems and recommend solutions. Argument is presented both orally and in writing. Cases draw from such areas as corporate finance, investments, international finance, and personal finance. Prerequisites: ACCT 3303.

FINC 4304. Principles of Investments I. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

The development of investment policy; the character of investment risk; a comparison of investment media; description and analysis of security markets and their operations. Prerequisite: ACCT 2302, FIN 3301.

FINC 4307. Investments II. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

This course builds on Investments I, adding new assets (e.g. derivatives), new theoretical models (e.g. option valuation), and new techniques(e.g. hedging strategies). In addition, the course will cover asset management theories and measures. Prerequisite: FINC 3301, FINC 4304.

FINC 4308. Principles of Insurance and Risk Management. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A survey course focusing on the theory and practice of private insurance and its economic and social significance. Major types of insurance are examined: life, health, automotive, homeowners, and liability. Various forms of risk management, characteristics of insurance contracts, government regulatory characteristics, and institutional structures are studied. Prerequisite: FINC 3301 or permission of department head.

FINC 4385. Seminar in Finance. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A study of selected topics dealing with problems or unique needs of Finance. May be repeated for credit as topics vary. Prerequisite: Approval from department head.

Dr. Keldon Bauer, Department Head
Department of Accounting, Finance and Economics
Business Building, Room 125
Box T-0920
Stephenville, Texas 76402
(254) 968-9331
kbauer@tarleton.edu
www.tarleton.edu/afe

Professors

  • Jafri
  • Steed
  • Sundarrajan

Assistant professors

  • Bauer
  • Cadle
  • Esqueda
  • Goodpasture
  • Leach
  • Nelson
  • Post
  • Richardson
  • Rogers
  • Schieck
  • Tanter
  • Varnell
  • Watson
  • Young

Instructor

  • Atchley