Applied Business (ABUS)

Community and Technical College
Applied Business and Accounting Program
907-455-2800

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F070      Job Readiness Skills
1 Credit

Offered As Demand Warrants

Pre-employment and human relations skills necessary for job success, including identifying career choices and employment opportunities; preparing a resume, job applications, cover and follow-up letters; and developing human relations skills. The student will select, prepare and be interviewed for jobs that match his/her skills identified through a self-assessment inventory. Pass/fail version is ABUS F070P.

Special Notes: Available at Northwest Campus.

Lecture + Lab + Other: 1 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

Repeatable for Credit: May be taken 3 times for up to 3 credits

ABUS F101      Principles of Accounting I
3 Credits

Offered Fall, Spring and Summer

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F102A      Keyboarding: Touch Typing
1-3 Credits

Offered Fall and Spring

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

Grading System: Pass/Fail Grades

Repeatable for Credit: May be taken 3 times for up to 3 credits

ABUS F102B      Keyboarding: Skill Building
1-3 Credits

Offered Fall and Spring

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

Grading System: Pass/Fail Grades

Repeatable for Credit: May be taken 3 times for up to 3 credits

ABUS F102C      Keyboarding: Document Formatting
1-3 Credits

Offered Fall and Spring

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

Grading System: Pass/Fail Grades

Repeatable for Credit: May be taken 3 times for up to 3 credits

ABUS F116      Using 10-Key Calculators
1 Credit

Offered Fall and Spring

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F134      Alphabetic Filing
1 Credit

Offered Fall and Spring

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

Lecture + Lab + Other: 0 + 3 + 0

Grading System: Letter Grades with option of Plus/Minus

ABUS F141      Payroll Accounting
1-3 Credits

Offered Fall, Spring and Summer

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

Grading System: Letter Grades with option of Plus/Minus

Repeatable for Credit: May be taken 3 times for up to 3 credits

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

Grading System: Letter Grades with option of Plus/Minus

Repeatable for Credit: May be taken 3 times for up to 3 credits

ABUS F154      Human Relations
3 Credits

Offered Fall, Spring and Summer

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

Lecture + Lab + Other: 3 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

ABUS F155      Business Math
1-3 Credits

Offered Fall, Spring and Summer

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

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

Grading System: Letter Grades with option of Plus/Minus

Repeatable for Credit: May be taken 3 times for up to 3 credits

ABUS F158      Introduction to Tourism
1-3 Credits

Offered Spring Even-numbered Years

An overview of components, concepts and issues in tourism and hospitality. Introduces a broad range of topics, including the history and impacts of tourism, marketing, planning, customer service, and career and business development, with a focus on Alaska and British Columbia, Canada.

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

Grading System: Letter Grades with option of Plus/Minus

Repeatable for Credit: May be taken 1 time for up to 3 credits

ABUS F160      Principles of Banking
3 Credits

Offered Spring

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F161      Personal and Business Finance
3 Credits

Offered Fall, Spring and Summer

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F170      Business English
3 Credits

Offered Fall

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

Recommended: Placement into WRTG F090 or higher.

Lecture + Lab + Other: 3 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

ABUS F175      Customer Service
3 Credits

Offered Fall and Summer

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F178      Professionalism
3 Credits

Offered Fall

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F179      Fundamentals of Supervision
3 Credits

Offered Fall, Spring and Summer

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F182      Office Procedures
3 Credits

Offered Fall and Spring

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F183      Professional Skills for Job Hunt
1-3 Credits

Offered Spring

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 projects related to finding meaningful employment.

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F188      Personal Income Tax
1 Credit

Offered As Demand Warrants

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

Lecture + Lab + Other: 1 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

ABUS F189      The Business of Gaming and Content Creation
3 Credits

Offered Fall

Introduces students to basics of creating and maintaining a content production-based business online. Covers technical requirements, equipment, community management, marketing and branding, and the business fundamentals to monetize and scale original content. Touches on history and trends shaping the evolving landscape of streaming, content creation, and running a business online.

Special Notes: This course is presented as part of the IAC Content Creation Occupational Endorsement.

Lecture + Lab + Other: 3 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

ABUS F199      Practicum in Applied Business
1-3 Credits

Offered Fall, Spring and Summer

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

Grading System: Letter Grades with option of Plus/Minus

Repeatable for Credit: May be taken unlimited times for up to 3 credits

ABUS F201      Principles of Accounting II
3 Credits

Offered Fall and Spring

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F202      Principles of Accounting III
3 Credits

Offered Fall

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 F101 and F201; or ACCT F261X and ACCT F262.

Lecture + Lab + Other: 3 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

ABUS F203      Accounting Capstone
3 Credits

Offered Spring and Summer

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; ABUS F220; ABUS F201 (or concurrent enrollment).

Lecture + Lab + Other: 3 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

ABUS F210      Income Tax
3 Credits

Offered Fall and Spring

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F220      Microcomputer Accounting: QuickBooks
3 Credits

Offered Fall and Spring

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F223      Real Estate Law
3 Credits

Offered As Demand Warrants

Sources of real estate law: estates and interests in land; methods of describing land; conveyances, deeds and mortgages; liens and encumbrances; residential rentals and commercial leases; multi-unit communities; brokerages and real property transactions; appraisals; and other laws relevant to real estate. Review of relevant cases involving real estate disputes.

Lecture + Lab + Other: 3 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

ABUS F231      Introduction to Personnel
1-3 Credits

Offered Fall

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

Grading System: Letter Grades with option of Plus/Minus

Repeatable for Credit: May be taken 3 times for up to 3 credits

ABUS F232      Contemporary Management Issues
3 Credits

Offered Fall and Summer

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

Lecture + Lab + Other: 3 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

ABUS F233      Financial Management
3 Credits

Offered Fall and Spring

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F234      Introduction to Investing
3 Credits

Offered As Demand Warrants

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

Grading System: Letter Grades with option of Plus/Minus

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F241      Applied Business Law I
3 Credits

Offered Fall and Spring

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

Crosslisted with PLS F241.

Lecture + Lab + Other: 3 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

ABUS F242      Employment Law
3 Credits

Offered Fall

Labor and employment law with emphasis on case analysis.

Lecture + Lab + Other: 3 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

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

Offered Spring Even-numbered Years

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

Grading System: Letter Grades with option of Plus/Minus

Repeatable for Credit: May be taken 3 times for up to 3 credits

ABUS F260      Marketing Practices
3 Credits

Offered Fall

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

Grading System: Letter Grades with option of Plus/Minus

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. PR professionals need skills in psychology, writing, mass media theory, image construction, persuasion and audience analysis. Introduces public relations and its role in our world and society.

Lecture + Lab + Other: 3 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

ABUS F264      Filing/Records Management
3 Credits

Offered Fall and Spring

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F265      Current and Emerging Trends in Applied Marketing
3 Credits

Offered Spring

Students receive in-depth coverage of current marketing trends, such as social media marketing, digital marketing, and green marketing, with the overarching goal to gain industry competency and applicable knowledge. Objectives include historical reference, ethics, best practices, tactics, strategy, analytics management, with the opportunity to obtain industry-related certifications.

Lecture + Lab + Other: 3 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

Repeatable for Credit: May be taken 3 times for up to 9 credits

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

Grading System: Letter Grades with option of Plus/Minus

Repeatable for Credit: May be taken 3 times for up to 3 credits

ABUS F268      Rural Tourism: Planning and Principles
1-3 Credits

Offered As Demand Warrants

Introduction to rural tourism planning and principles. Students examine rural tourism attractions and trends, tourism planning and policy formation, quality standards, and cultural and environmental impacts of tourism.

Cross-listed with RD F268.

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

Grading System: Letter Grades with option of Plus/Minus

Repeatable for Credit: May be taken 3 times for up to 3 credits

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

Grading System: Letter Grades with option of Plus/Minus

Repeatable for Credit: May be taken 3 times for up to 3 credits

ABUS F271      Business Communications
3 Credits

Offered Fall and Spring

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 WRTG F111X.

Lecture + Lab + Other: 3 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

ABUS F272      Small-Business Planning
3 Credits

Offered Fall

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

Lecture + Lab + Other: 3 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

ABUS F273      Entrepreneurship and Small Business
3 Credits

Offered Fall and 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

Grading System: Letter Grades with option of Plus/Minus

ABUS F274      Business in the Digital World
1-3 Credits

Offered Spring

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

Grading System: Letter Grades with option of Plus/Minus

Repeatable for Credit: May be taken 3 times for up to 3 credits

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

Grading System: Letter Grades with option of Plus/Minus

ABUS F277      Dynamics of Leadership
3 Credits

Offered Spring

The study of leadership behavior with application of methods, facts and principles of leadership to individuals and groups in organizational and work settings. Drawing from several areas of behavioral science, this course, while designed for business students, is also suitable for other fields, general education, and personal enrichment.

Lecture + Lab + Other: 3 + 0 + 0

Grading System: Letter Grades with option of Plus/Minus

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

Grading System: Pass/Fail Grades

Repeatable for Credit: May be taken 3 times for up to 4 credits

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

Grading System: Letter Grades with option of Plus/Minus

Repeatable for Credit: May be taken unlimited times for up to 9 credits