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 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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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 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
ABUS F242 Employment Law
3 Credits
Offered Fall
Labor and employment law with emphasis on case analysis.
Lecture + Lab + Other: 3 + 0 + 0
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
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
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
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
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
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 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
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
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
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
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
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
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 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
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
