Applied Business (ABUS)

ABUS F051      Bookkeeping For Business
3 Credits

Offered As Demand Warrants

Basic concepts and procedures of practical bookkeeping. Recording and reporting financial data for service and merchandising business. Covers businesses owned by one individual only (sole proprietorships.)

Lecture + Lab + Other: 3 + 0 + 0

ABUS F070      Job Readiness Skills
1 Credit

Offered at Northwest Campus.

Pre-employment and human relation skills necessary for job success, including how to identify career choices and employment opportunities; how to prepare a resume, job applications, cover and follow-up letters; and how to develop human relation skills. The student will select, prepare and be interviewed for jobs which match his/her skills identified through a self-assessment inventory. Also offered pass/fail as ABUS F070P.

Lecture + Lab + Other: 1 + 0 + 0

ABUS F101      Principles of Accounting I
3 Credits

Accounting concepts and procedures for service businesses and for merchandising businesses owned by a single proprietor. A preparer's approach emphasizes the use of debits and credits to account for the details of business transactions.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F102A      Keyboarding: Touch Typing
1-3 Credits

Instruction in the mastery of alphabetic keyboard touch typing, skill building and document formatting. Skills mastered can be applied to typewriters, CRTs, computer terminals, or other equipment with a keyboard. May be repeated twice for credit.

Lecture + Lab + Other: 1-3 + 0 + 0

ABUS F102B      Keyboarding: Skill Building
1-3 Credits

Instruction in the mastery of alphabetic keyboard touch typing, skill building and document formatting. Skills mastered can be applied to typewriters, CRTs, computer terminals, or other equipment with a keyboard. May be repeated twice for credit.

Lecture + Lab + Other: 1-3 + 0 + 0

ABUS F102C      Keyboarding: Document Formatting
1-3 Credits

Instruction in the mastery of alphabetic keyboard touch typing, skill building and document formatting. Skills mastered can be applied to typewriters, CRTs, computer terminals, or other equipment with a keyboard. May be repeated twice for credit.

Lecture + Lab + Other: 1-3 + 0 + 0

ABUS F116      Using 10-Key Calculators
1 Credit

Offered As Demand Warrants

Using the efficient 10-key touch method to solve business problems on a calculator. Emphasis is placed on developing occupational proficiency in the use of calculating machines for initial job placement.

Lecture + Lab + Other: 1 + 0 + 0

ABUS F134      Alphabetic Filing
1 Credit

Mastery and use of ARMA filing rules as they apply to alphabetic, subject, numeric and geographic filing.

Lecture + Lab + Other: 0 + 3 + 0

ABUS F141      Payroll Accounting
1-3 Credits

Offered Fall

Payroll records and laws. Methods to compile and calculate payroll information, earnings, deductions and net wages. City, state and federal tax report forms. For payroll personnel.

Lecture + Lab + Other: 1-3 + 0 + 0

ABUS F143      Office Accounting
2 Credits

Offered As Demand Warrants

Accounting concepts and procedures for the office environment. Emphasis on the use of debits and credits to account for the details of business transactions. Notes payable, notes receivable, interest transactions, bad debts, partnership equity accounting, corporate stock transactions, corporate earnings, capital transactions, bonds, long term liabilities and investments.

Lecture + Lab + Other: 2 + 0 + 0

ABUS F151      Village-Based Entrepreneurship
1-3 Credits

Offered As Demand Warrants

Technical and personal requirements for establishing and maintaining a small business in a rural village; advantages and disadvantages of operating a small business in a rural village. May be offered in three, 1 credit modules (a, b and c).

Lecture + Lab + Other: 1-3 + 0 + 0

ABUS F154      Human Relations
3 Credits

Attitudes, self-concepts, personal communication styles, motivation, interactions, positive reinforcements, team building and leadership development.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F155      Business Math
1-3 Credits

Review of basic math computation skills applied to various business areas. Emphasis on applications.

Lecture + Lab + Other: 1-3 + 0 + 0

ABUS F158      Introduction to Tourism
1-3 Credits

Offered As Demand Warrants

Forces which influence international and domestic hospitality, leisure, travel and recreation industries. Socioeconomic models and measure of regional impact, demand and supply.

Lecture + Lab + Other: 1-3 + 0 + 0

ABUS F160      Principles of Banking
3 Credits

Offered As Demand Warrants

Banking in today's economy. Language and documents of banking, check processing, teller functions, deposits, credit and payment functions, loans, investments, trust, the Federal Reserve System and other regulatory agencies.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F161      Personal and Business Finance
3 Credits

Explores the management of personal and family finances, including financial planning, budgeting, time value of money, consumer buying, personal credit, savings and investment, home ownership and mortgages, insurance, estate planning, retirement, consumer fraud, and laws.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F170      Business English
3 Credits

Offered As Demand Warrants

Comprehensive review of grammar, punctuation, capitalization and spelling, with emphasis on business and office occupations.

Recommended: Placement into DEVE F104 or higher.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F175      Customer Service
3 Credits

Offered Fall

Presents customer service as integral to business success. Preparation for effective interaction with customers. Includes trends, interpretation of trends and development of fundamental skills necessary to achieve excellence.

Recommended: BA F151X; ABUS F154.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F178      Professionalism
3 Credits

Offered As Demand Warrants

Presents professionalism and personal effectiveness as integral to success in business, professional and entrepreneurial environments. Emphasizes conscious competency and ongoing self-development not only as a speaker and presenter but also as a leader in the workplace and community.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F179      Fundamentals of Supervision
3 Credits

Offered Spring

Effective supervisory concepts including planning, organizing and staffing functions. Communicating and delegating effectively, morale, productivity, decision making, positive position discipline and performance goals development.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F182      Office Procedures
3 Credits

Offered As Demand Warrants

Duties and responsibilities of general office employees including filing, processing mail, telephone communication, meeting the public, office supplies, banking, employment procedures and grooming.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F183      Professional Skills for Job Hunt
1-3 Credits

Offered As Demand Warrants

Practical information necessary to help students choose meaningful employment as well as build their own employment portfolio. Materials used will allow students to learn more about themselves, engage in personal assessment and learn how this information relates to different careers. Students will complete target resumes, cover letters, follow-up letters, applications, job search strategies, mock job interviews and a professional portfolio. This class is designed for students embarking into the job market.

Lecture + Lab + Other: 1-3 + 0 + 0

ABUS F188      Personal Income Tax
1 Credit

Offered Fall

Taxable income, deductions, credit, exemptions, and computation. Computer use, record keeping methods, tax forms and new tax laws.

Lecture + Lab + Other: 1 + 0 + 0

ABUS F199      Practicum in Applied Business
1-3 Credits

Supervised training and work experience. Analysis of work experience and relationship of the job to career and academic goals. Managerial concepts, problems of working with groups and individuals, organizational structures, communications and planning.

Prerequisites: Permission of instructor.

Lecture + Lab + Other: 0 + 0 + 0

ABUS F201      Principles of Accounting II
3 Credits

Introduction to accounting concepts and procedures for a business. Emphasis is on the accounting cycle and the recording, summarizing and interpretation of accounting data.

Recommended: ABUS F101 or ACCT F261X.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F202      Principles of Accounting III
3 Credits

Continuation of elementary accounting concepts and procedures with the introduction of cost accounting principles for manufacturing and service operations. Job order costing, process costing, cost-volume profit, budgeting and variances are introduced.

Recommended: ABUS F201 and F201; or ACCT F261X and ACCT F262.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F203      Accounting Capstone
3 Credits

Accounting procedures in retail, service and trade businesses. The complete accounting cycle, including record keeping, posting and preparation of financial statements, bank reconciliation, payroll computations and closing books. Accounts receivable, accounts payable, purchasing, credit and other accounting requirements.

Recommended: ABUS F101; ABUS F141; concurrent enrollment or completion of ABUS F201; ABUS F220.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F207      Machine Transcription
2 Credits

Offered As Demand Warrants

Training in machine transcription with emphasis on mailable copies. Review of language skills and vocabulary included.

Lecture + Lab + Other: 2 + 0 + 0

ABUS F208      Medical Machine Transcription
2 Credits

Offered As Demand Warrants

Instruction and practice in formatting medical papers including Medicare and admission forms, a dental report, preparing patient histories, medical reports, file cards and other medical documents. Practice in transcribing from machine dictation and in using medical terminology correctly.

Recommended: ABUS F207.

Lecture + Lab + Other: 2 + 0 + 0

ABUS F209      Legal Machine Transcription
2 Credits

Offered As Demand Warrants

Instruction and practice in formatting legal papers including a lease, bill of sale, subpoena, stipulations, interrogatories, notices and various types of orders. Transcription from machine dictation; using the language of the law correctly.

Lecture + Lab + Other: 2 + 0 + 0

ABUS F210      Income Tax
3 Credits

Income tax fundamentals. Includes how to complete basic income tax forms/schedules for individuals and small business owners. Covers taxable income, deductions, credits, exemptions, computation, record keeping methods, new tax laws and strategies to reduce taxes.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F220      Microcomputer Accounting: QuickBooks
3 Credits

Basic microcomputer principles. Includes entering transactions, analyzing results, correcting errors and organizing business finances. QuickBooks is a widely used accounting software application.

Recommended: ABUS F101.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F221      Microcomputer Accounting
3 Credits

Computer processing of accounting transactions. Software packages, microcomputer systems and hardware, computer terminology, system analysis and actual computer operations in accounting.

Prerequisites: ACCT F261X; ABUS F142.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F223      Real Estate Law
3 Credits

Offered As Demand Warrants

Deeds and conveyances, mortgages, liens, rentals, appraisals and other transactions in real estate and law.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F231      Introduction to Personnel
1-3 Credits

Offered As Demand Warrants

Company organizational structure, job analysis, staffing and organization, employee growth and development, employee supervision and developing leadership skills. May be offered in three one credit modules.

Lecture + Lab + Other: 1-3 + 0 + 0

ABUS F232      Contemporary Management Issues
3 Credits

Offered Fall

Management functions, including planning, organizing, staffing, directing and controlling, human aspects of management, and decision making.

Prerequisites: BA F151X; or permission of instructor.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F233      Financial Management
3 Credits

Fundamental understanding of the concepts, techniques and practices in financial management. Financial statements analysis, cash flow and financial planning, concept of time value of money, risk and return, bond valuation, capital budgeting, internal financial controls and audit.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F234      Introduction to Investing
3 Credits

An in-depth study of investment for personal use. The overall investment environment is described and conceptual tools needed by investors are presented. Popular investment vehicles such as common stocks, bonds, preferred stocks, convertible securities, and mutual funds are addressed.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F235      Fund Accounting for Nonprofits
3 Credits

Offered Fall

Accounting for nonprofit organizations, governmental units, health care providers, voluntary health and welfare organizations, public schools, colleges, universities and other organizations using fund accounting.

Recommended: ABUS F101.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F241      Applied Business Law I
3 Credits

Offered Fall

Legal aspects of business problems. Principles, institutions and administration of law in contracts, agency, employment, personal sales and property ownership.

Prerequisites: BA F151X.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F242      Employment Law
3 Credits

Offered As Demand Warrants

Labor and employment law with emphasis on case analysis.

Recommended: BA F151X.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F256      Small Hotel, Bed and Breakfast, and Lodge Operations
1-3 Credits

Offered As Demand Warrants

Introduction to hospitality industry focusing on the development and operation of small hotels, bed and breakfast accommodations, and lodge operations. May be offered in three 1 credit modules.

Lecture + Lab + Other: 1-3 + 0 + 0

ABUS F260      Marketing Practices
3 Credits

Designed to give students a real-world view of basic marketing principles and practices. Emphasizes planning strategy and application of marketing concepts in analysis of case studies. Examines nature of marketing and its environment, selecting target markets and developing a market mix: product, price, promotion and distribution.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F263      Public Relations
3 Credits

Offered Spring

Public relations is image making, repairing and promoting. PR involves promotion, selling, advertising and creating public, corporate, government, church and other institutional images. Public relations professionals need skills in psychology, writing, mass media theory, image construction, persuasion and audience analysis. Introduces public relations and the role it plays in our world and society.

Recommended: BA F151X.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F264      Filing/Records Management
3 Credits

Offered As Demand Warrants

Instruction in basic alphabetic storage with filing rules and cross-referencing and procedures for retrieving records manually. Includes adaptations of the alphabetic storage method including geographic, numeric and subject; storing and retrieving special records (card files, visible records, microrecords); organization and operation of records management programs and control of records systems.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F265      Seminar in Applied Marketing
3 Credits

Offered Spring

Analysis of the managerial relevance of current issues in marketing as found in the professional and/or popular marketing literature. A historical perspective will be provided through classic readings from the literature. Students will be expected to read, analyze and discuss assigned readings in a seminar atmosphere with a view toward understanding the rationale of applied marketing management practices such as theory, marketing mix and ethics. The relation and role of marketing, relative to other functional areas of the firm, will be explored.

Prerequisites: ABUS F260 or permission of instructor.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F267      Transportation and Logistics Management
1-3 Credits

Offered As Demand Warrants

Understanding of issues and challenges concerning structure and management of air, sea, rail and highway transportation systems. Emphasis on effective management of the transporting of people and goods intra-Alaska and to destinations that are served from Alaska.

Lecture + Lab + Other: 1-3 + 0 + 0

ABUS F269      Food and Beverage Management
1-3 Credits

Offered As Demand Warrants

Development of a successful food and beverage system from its inception to operation. Menu planning, purchasing, preparation, service and food/beverage cost control.

Lecture + Lab + Other: 1-3 + 0 + 0

ABUS F271      Business Communications
3 Credits

Composition and evaluation of various kinds of common communications between a business person and associates, customers and dealers. Included are interoffice memos, letters, reports and oral communications.

Recommended: Placement in ENGL F111X.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F272      Small-Business Planning
3 Credits

Offered Spring

Elements of small-business planning processes including the components of a written business plan.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F273      Managing a Small Business
3 Credits

Offered Spring

Entrepreneurship and management, starting a new business, buying an existing business or franchise. Managing, marketing, staffing, financing, budgeting, pricing, operational analysis and controls.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F274      Business in the Digital World
1-3 Credits

Exploration of trends in internet commerce, websites, social media and digital advertisement. Analysis of the elements needed to build and manage a successful e-commerce or small business. Website planning and creation include information design, navigation design and site presentation.

Recommended: Basic knowledge of internet and social media.

Lecture + Lab + Other: 1-3 + 0 + 0

ABUS F275      Applied International Business
3 Credits

Offered As Demand Warrants

Case study and research-oriented approach to cultural, economic, political, social, logistical and other business issues in the ever-changing international business environment.

Lecture + Lab + Other: 3 + 0 + 0

ABUS F288      Professional Certification Preparation
1-3 Credits

Offered As Demand Warrants

Prepares students for national or industry specific certification examination. Course may be taken three times for a maximum of 4 credits. Course is intended as preparation for certification exam.

Recommended: Experience or course work in exam area.

Lecture + Lab + Other: 1-3 + 0 + 0

ABUS F299      Practicum in Applied Business
1-9 Credits

Supervised training and work experience (local or foreign study abroad). Analysis of work experience and relationship of the job to career and academic goals. Managerial concepts, problems of working with groups and individuals, organizational structures, communications and planning.

Prerequisites: Permission of instructor.

Lecture + Lab + Other: 0 + 0 + 0