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.) Special fees apply. (3+0)

ABUS F070 Job Readiness Skills

1 Credits


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. Offered at Northwest Campus. Also offered pass/fail as ABUS F070P. (1+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. (3+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. (1-3+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. (1-3+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. (1-3+0)

ABUS F116 Using 10-Key Calculators

1 Credits
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. (1+0)

ABUS F134 Alphabetic Filing

1 Credits


Mastery and use of ARMA filing rules as they apply to alphabetic, subject, numeric and geographic filing. (0+3)

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. (1-3+0)

ABUS F143 Office Accounting II

2 Credits
Offered As Demand Warrants

Financial activities of partnerships and corporations with emphasis on accrual basis of accounting. Notes payable, notes receivable, interest transactions, bad debts, partnership equity accounting, corporate stock transactions, corporate earnings, capital transactions, bonds, long term liabilities and investments. (2+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). (1-3+0)

ABUS F154 Human Relations

3 Credits


Attitudes, self-concepts, personal communication styles, motivation, interactions, positive reinforcements, team building and leadership development. (3+0)

ABUS F155 Business Math

1-3 Credits


Review of basic math computation skills applied to various business areas. Emphasis on applications. (1-3+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. (1-3+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. (3+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. (3+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: DEVE F104; DEVS F104; placement into ENGL F111X; or departmental/instructor permission. (3+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 F151; ABUS F154. (3+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. (3+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. (3+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. (3+0)

ABUS F183 Advanced Job Readiness Skills

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. Recommended: Job readiness. This class is designed for students embarking into the job market. (1-3+0)

ABUS F188 Personal Income Tax

1 Credits
Offered Fall

Taxable income, deductions, credit, exemptions, and computation. Computer use, record keeping methods, tax forms and new tax laws. (1+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. (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: Math placement at F100-level or above. (3+0)

ABUS F202 Principles of Accounting III

3 Credits
Offered Spring

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. Prerequisites: ABUS F201 or permission of instructor. Recommended: Math placement at F100-level or above. (3+0)

ABUS F203 Accounting Capstone

3 Credits
Offered Fall

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. (3+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. Prerequisites: CIOS F108 or permission of instructor. (2+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. Prerequisites: ABUS F108; ABUS F207. (2+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. (2+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. (3+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. Prerequisites: ABUS F101 or permission of instructor. (3+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 F261; ABUS F142. (3+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. (3+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. (1-3+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 F151 or permission of instructor. (3+0)

ABUS F233 Financial Management

3 Credits
Offered Spring

Internal financial controls, fraud, and internal audit. Recommended: Completion of BA F151; ABUS F101 or ACCT F261. (3+0)

ABUS F234 Introduction to Investing

3 Credits
Offered Fall

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. Recommended: ABUS F161. (3+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. Prerequisites: ABUS F101. (3+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 F151. (3+0)

ABUS F242 Employment Law

3 Credits
Offered As Demand Warrants

Labor and employment law with emphasis on case analysis. Recommended: BA F151. (3+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. (1-3+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. (3+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 F151. (3+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. (3+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. (3+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. Prerequisites: ABUS F158 or permission of instructor. (1-3+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. Prerequisites: ABUS F158 or permission of instructor. (1-3+0)

ABUS F271 Business Communications

3 Credits
Offered As Demand Warrants

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. Prerequisites: ABUS F170 or permission of instructor. (3+0)

ABUS F272 Small-Business Planning

3 Credits
Offered Spring

Elements of small business planning processes including the components of a written business plan. (3+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. (3+0)

ABUS F274 E-commerce

1-3 Credits
Offered Fall

Exploration of trends in Internet commerce. Analysis of the elements needed to build and manage a successful e-commerce business. Website planning and creation include information design, navigation design and site presentation. Recommended: ABUS F273, BA F151 and CIOS F150. (1-3+0)

ABUS F275 Applied International Business

3 Credits
Offered Spring

Case study and research-oriented approach to cultural, economic, political, social, logistical and other business issues in the ever-changing international business environment. Recommended: ABUS F273 and BA F151. (3+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. Recommended: Experience or course work in exam area. Course is intended as preparation for certification exam. (1-3+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. (0+0)