Course Descriptions

^ACCT100 - Recordkeeping for Small Business
3 Credits

Introduction to recordkeeping for accounting purposes for the small business entrepreneur. Course covers all monthly activities necessary to and required by government including: reconciliation of bank statements, trial balances, income statements, payroll preparation and reports, employee earnings, maintaining a journal and subsidiary ledgers and preparation of tax forms.
Prerequisite: None

^ACCT121 - Introduction to Accounting I
3 Credits

Covers the fundamentals of accounting using a service business to illustrate the analysis of business transactions, journalizing, posting and preparation of trial balances and financial statements. Adjusting entries, closing procedures and payroll are introduced. BeginningFall 1996, ACCT S121 and S122 together will satisfy theACCT S201 requirement.
Prerequisite: None

^ACCT122 - Introduction to Accounting II
3 Credits

Continuation of fundamental accounting principles.  Covers accountingfor receivables, uncollectible accounts, inventories, fixed assets, and intangible assets.  Accounting for partnerships and an overview ofcorporate stock transactions are covered. Provides an introduction tocash flow statements and ratio analysis.  ACCT S121 and S122 together satisfy ACCT S201.
Prerequisite: ACCT 121

^ACCT201 - Principles of Financial Accounting
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.  This course will satisfy the requirements for ACCT S121 & ACCT S122 in the certificate program. ACCT S121 and ACCT S122 will substitute for ACCT S201.
Prerequisite: None

^ACCT202 - Principles of Managerial Accounting
3 Credits

A continuation of elementary accounting concepts and procedures with the introduction of manufacturing operations and time value of money and cost accounting principles.  Job order costing, process costing, cost-volume-profit, budgeting, and variances are introduced.  Cash flows and financial statements analysis are also covered.
Prerequisite: ACCT 201 and MATH 055 or instructor permission.

^ACCT222 - Computer Automated Accounting
3 Credits

This course demonstrates how a computer system can be used effectively for the complete accounting cycle.  Particular emphasis is placed on general ledger, accounts payable, accounts receivable and payroll related transactions.
Prerequisite: Prerequisites: ACCT S121 and ACCT S122 or ACCT S201.

^ACCT310 - Income Tax for Individuals
3 Credits

A study of federal and state income taxes relating to individual citizensof Alaska with emphasis on the preparation of tax returns, tax planningand analysis of selected tax problems.
Prerequisite: ACCT 201.

^ACCT311 - Intermediate Accounting I
3 Credits

An in–depth study of accounting sequence, principles and rules governing financial statements. Includes discussion of cash,receivables, inventory, fixed assets and intangible assets. The time value of money as it relates to financial accounting situations will also be addressed.
Prerequisite: ACCT 202.

^ACCT312 - Intermediate Accounting II
3 Credits

A continuation of the study of intermediate accounting including the principles governing financial reporting of liabilities, investments, deferred taxes, revenues and stockholders’ equity. Preparation of the cash flow statement and disclosure information will also be addressed.
Prerequisite: ACCT 311

^ACCT316 - Accounting Information Systems
3 Credits

Design and analysis of accounting systems for business entities in various industriesspecifically adapted for data processing. Includes data processing applicationfor internal control, payroll, accounts payable and receivable and other accounting procedures.
Prerequisite: ACCT S202, and three credits of CIOS.

^ACCT342 - Advanced Managerial Cost
3 Credits

Course emphasizes research and planning in the cost accounting field. Topics covered include basic concepts and terminology; cost accumulation systems including job order cost, process cost,standard costs, absorption and variable costing; variance analysis,budgeting and profit planning, flexible budgets; cost behavior determination and use of the cost–volume–profit model; andcost systems design.
Prerequisite: ACCT S202.

^ACCT379 - Fund & Governmental Accounting
3 Credits

Emphasizes accounting and reporting standards for state and local governments. Includes an in–depth discussion of fund accounting.
Prerequisite: ACCT 201.

^ACCT452 - Auditing
3 Credits

Procedures for verification of financial data and the professionalstandards applicable to the auditor’s examination of financial statements and expression of opinion relative to them.
Prerequisite: ACCT 312.

^ACCT454; Cross listed as BA 454. - Fraud and Forensic Examination
3 Credits

Provides a broad detailed overview of the practical issues and techniques that encompass fraud investigation and examination, forensic accounting,legal and liability issues, related criminology, and ethical considerations.
Prerequisite: ACCT 201 or BA 325.

^BA151 - Introduction to Business
3 Credits

Business organization, nature of major business functions such as management, finance, accounting, marketing and personnel administration. Opportunities and requirements for professional business careers.
Prerequisite: Requires internet and e-mail. Registered students must access UAS-Online at myua.alaska.edu oruas.alaska.edu/online --- for textbook and course information, and --- to edit their personal profile.

^BA152 - Business Foundation Simulation
3 Credits

Provides application of concepts from BA S151. Students will make managerial decisions for a company in competition with other simulated companies. They will gain experience in thinking about the main functional areas of the business and how those affect firm performance in a competitive economic environment.
Prerequisite: BA 151.

^BA166 - Small Business Management
3 Credits

Survey of core areas of business administration with particular emphasis on organization and operation of small and middle-scale businesses. Business law, personal finance, manufacturing, marketing and finance included at the introductory level.
Prerequisite: None

^BA201 - Introduction to Management and Supervision
3 Credits

Introduction to supervision basics dealing with human resources and the management of a business.
Prerequisite: None

^BA232 - Fundamentals of Organizational Management
3 Credits

Introduces rational management tools for working within an organization by analyzing management techniques, concepts, and analytical skills. Provides a balanced view of the structural and human sides of organizational design and change management. Develops awareness of the impact of individual and group processes on effective organizational function and an understanding of behavioral concepts, practiced and their application through discussion and experiential learning.
Prerequisite: BA S152 and BA S201.

^BA241 - Introduction to Business Law
3 Credits

Introduces legal aspects of business activities. Emphasizes basic principles, institutions and administration of law in contracts, employment, torts, property, agency, real estate, and insurance.
Prerequisite: BA S151 and sophomore standing.

^BA260 - Marketing Practices
3 Credits

Examines the tools, techniques, and principles of marketing and how to apply them. Designed to give students practice thinking about conditions in the business environment and characteristics of specific customer segments. Emphasis on developing a marketing mix of product, price and promotion.
Prerequisite: BA 152 and sophomore standing.

^BA301 - Principles of Management
3 Credits

Survey of the basics of management. Synthesis of the traditional and contemporary quantitative and behavioral approaches to the subject of management.
Prerequisite: None

^BA311 - Buyer Behavior
3 Credits

Examines how and why we behave as consumers and the implications for marketing. Practical application of the fundamental principles is emphasized.
Prerequisite: BA S343 recommended.

^BA315 - Personal Finance
3 Credits

Explores the management of personal and family finances, includingfinancial 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.
Prerequisite: None

^BA325 - Financial Management
3 Credits

Intensive analysis of the methods of financial planning and control,asset management, and other functions performed by the financial executive.
Prerequisite: ACCT S201; and BA S374 or STAT S273.

^BA330; Cross-listed LAWS 330 - Legal Environment of Business
3 Credits

This course examines business in its relation to the legal and judicial systems and to government regulation. It explores legal concepts and issues pertaining to competition, sales, employees, liabilities and forms of doing business.
Prerequisite: None.

^BA332 - Contracts
3 Credits

Law related to the formation of a contract including the offer, acceptance and consideration; defenses to the formation and enforcement of contracts, performance of contracts, excuse, discharge and damages.
Prerequisite: LAWS S101 or BA/LAWS S330.

^BA343 - Principles of Marketing
3 Credits

Role of marketing in society and economy; the business firm asa marketing system; management of the firm’s marketing effort.
Prerequisite: None.

^BA351 - Organizational Behavior
3 Credits

Departmentalization, motivation, job enrichment and business organization.  Problem solving skills as applied to organizational problems.
Prerequisite: None.

^BA360; Cross–listed LAWS S360 - Business Organizations
3 Credits

This course will cover the theoretical and substantive aspects of the formation, operation, and dissolution of various types of business organizations. The subjects will include the law of sole proprietorships, partnerships, limited liability companies, and corporations.  Aspects of agency and employment law will also be examined.
Prerequisite: None.

^BA361 - Human Resource Management
3 Credits

Human Resources Management and practice in industry; analysis of labor management problems; methods of administration for recruiting, selecting, training and compensating employees; laborlaws and their applications.
Prerequisite: None.

^BA363 - Marketing Communications
3 Credits

The importance and use of an integrated marketing communicationsapproach to the planning and execution of the marketing mix variable of promotion is explored. Practical application of the fundamentalprinciples is emphasized.
Prerequisite: None. BA S343 recommended.

^BA374 - Introduction to Quantitative Methods
3 Credits

Introduces basic statistical methods used in business decision making. Probability functions common in business applications, descriptive statistics,Confidence intervals and hypothesis testing, sampling methods and sampling error, regression and analysis of variance.  The focus is on application, including use of Excel and SPSS, and in using results for decisions.
Prerequisite: MATH S107.

^BA375 - Project Management
3 Credits

A holistic approach to project management: planning, scheduling, organizing, and controlling projects. Primary class emphasis is on project managementprocess and tools, which are becoming increasingly more important in today’s competitive marketplace.
Prerequisite: MATH S107; and BA S374 or STAT S273.

^BA426 - Human Resources Financial Management
3 Credits

A detailed overview of the financial implications that human resources managers face. Topics include recruitment cost, compensation, benefits administration, labor negotiations, provision of personnel and payrollservices, training and development costs. Emphasis will also be placedon the integration of information services costs of personnel with payroll and retirement and benefit functions.
Prerequisite: BA S325 and BA S361.

^BA427 - Marketing and Entrepreneurial Financial Management
3 Credits

A detailed overview of the financial implications faced by those in sales, service, and marketing with an established business, and the financialimplications faced by those interested in starting a business venture.
Prerequisite: BA S325 and BA S363.

^BA441 - Retailing Management
3 Credits

Analysis of managerial problems in retailing establishments.  Focus is on operational problems, retail store organizational problems, retail store organization, location analysis, buying, selling, sales promotion, and merchandise handling.
Prerequisite: BA S301 and BA S343.

^BA445 - Marketing Research
3 Credits

The basic process and tools of marketing research.  In addition to addressing data collection and analysis techniques, the course emphasizesthe appropriate use of marketing research in managerial decision making.Students are required to design and implement a market research study.
Prerequisite: BA S343; and BA S374 or STAT S273.

^BA446 - Services Marketing
3 Credits

Affords students multiple opportunities to apply fundamental marketing conceptsto relevant Alaskan services such as tourism and higher education.
Prerequisite: BA S343.

^BA461 - Labor–Management Relations
3 Credits

Assists executives, administrators and union business agents in the privateand public sectors or students who aspire to such careers in dealing with collective benefit efforts of employees as developed and controlled by tradition, regulatory agencies and the courts. Course work focuses on organizing, negotiating, arbitrating and the duty of a union.
Prerequisite: None.

^BA462 - Capstone: Strategic Management
3 Credits

In-depth examination of business policy and strategy.  This course integratesthe competencies and knowledge from the business disciplines and functional viewpoints into a comprehensive strategic planning and implementationprocess using a series of case studies and business simulation. Designed as theCapstone course for senior BBA students, intended to be taken during thefinal semester.
Prerequisite: Intended to be taken during the FINAL SEMESTER.

^BA465 - Marketing and Strategic Management for Non-Profits
3 Credits

Explores the practical application of marketing concepts and strategic business principles to the private and public non-profit sector. Emphasizes business management practices including planning, analysis of environment, development of strategy, execution, and control. Focus is on the similarities and differences between for-profit business and the non-profit sector.
Prerequisite: BA S343.

^BA466 - Strategic Human Resource Management
3 Credits

A Study of the role of human resource management in the strategic planningand operation of organizations, performance appraisal systems, and compensation and labor management issues. The influence of federalregulations is analyzed.
Prerequisite: BA S361.

^BA485 - New Business Ventures
3 Credits

Readings and case studies focusing on independent businesses and new business ventures. Sources of information, common problems of startups and methods for analyzing situations for profitable entry are covered.
Prerequisite: ACCT S202, BA S325, and BA S343.

^BA490 - The Political and Social Environment of Business
3 Credits

Policy decisions and governmental regulations affecting business as wellas the social responsibility of business in society.
Prerequisite: ECON S201.

^BA498 - Applied Business Research
3 Credits

Investigation of an issue that falls within the scope of the students emphasis area. Topic must be approved by a faculty member whoteaches in the student's emphasis area.  May be repeated for credit.
Prerequisite: Departmental approval required.

^CIOS105 - Computer Literacy
3 Credits

Introduces computer literacy based on national IC3 standards. Topics include computer concepts, file management, basic editing and formatting functions in common software applications, basic troubleshooting for computer hardware and software, current electronic communication tools, Internet research strategies, network terminology and components.
Prerequisite: None.

^CIOS116 - Business Mathematics
3 Credits

Helps students improve proficiency with basic math skills and apply mathematical concepts (fractions, decimals, and percentages) to business situations. Covers payroll, taxes, insurance, simple interest, compound interest,installment purchasing, annuities, depreciation, financial statements and ratio analysis, stocks, bonds and profit distribution, and business statistics.
Prerequisite: Math Placement Test.

^CIOS160 - Business English
3 Credits

Applies the principles of English grammar, style, and usage to business correspondence. Topics include capitalization, numbers, abbreviations, word division, formsof address, and techniques for editing and proofreading particularly as applied toelectronic documents.
Prerequisite: None.

^CIOS235 - Spreadsheet Concepts and Applications
3 Credits

Use of electronic spreadsheet software as a problem solving and decision-making tool. Covers creating, designing, and modifying spreadsheets, formulas and charts. Includes simple databases, integration of spreadsheets with other programs, Advanced functions, tools, and macros.
Prerequisite: CIOS S105 or CIOS placement test. Corequisite: MATH S105.

^CIOS240 - Database Concepts and Applications
3 Credits

Design and create databases from the perspective of the database designer. Teaches table design, relationship building, form creation and editing, complex querying, advanced report generation, graphical user interface creation, and basic database programming.
Prerequisite: CIOS S105 or CIOS placement test. Corequisite: MATH S105.

^CIOS260 - Business Communications
3 Credits

Applies techniques of written and oral communications to business situations requiring problem solving and an understanding of human relations. Topics include written communications (letters, memoranda, and reports), oral communications (one-on-one and small group interactions and oral presentations), listening skills, nonverbal communications, and communication technology.
Prerequisite: CIOS S101B and CIOS S160 or CIOS Business English Placement Test.

^CIOS262 - Professional Development
3 Credits

Focuses on the knowledge and attitudes necessary for individuals who wish to develop critical job survival skills, increase productivity, and improve job satisfaction and success. Topics include employment trends,the job search, interpersonal skills, organizational dynamics, and self-improvement.  Students will create a career portfolio.
Prerequisite: Access to and ability to use the Internet, electronic mail, computer (with CD–ROM and word processing software), a video camera and player 

^COMM111 - Fundamentals of Oral Communication
3 Credits

Introduction to oral communication focusing on interpersonal, small group, and public speaking processes.  Covers skills for improving feedback, active listening, language usage, non–verbal behavior, audience analysis, and techniques for speech preparation, delivery and alleviating speaking anxiety. Students need to complete class with a C or higher to fulfill their speech communication GER.
Prerequisite: Completion of or simultaneous enrollment in ENGL S110 or S111 or instructor permission.

^COMM235 - Small Group Communication and Team Building
3 Credits

Practical application of the theories of interaction, information sharing, decision making, team building, and problem solving processes to small group situations.Principles of conflict, leadership, group roles, self evaluation, evidence, and reasoning are explored through group observation, practice and analysis.
Prerequisite: ENGL S111 (C or higher) or instructor permission.

^COMM237 - Interpersonal Communication
3 Credits

Understanding and building interpersonal communication skills. Students use experiential and oral performance approaches to explore non–verbal and verbalchannels, emotions, empathetic listening, perception, self–disclosure, and conflict in significant relationships.  Students need to complete class with a C or higher tofulfill their speech communication GER.
Prerequisite: ENGL S111 (C or higher) or instructor permission.

^COMM241 - Public Speaking
3 Credits

Preparation, delivery and analysis of speeches in various platform speaking situations. Theories and practices of delivery, managing stage fright, organization,critical listening, audience analysis, and persuasion are explored.
Prerequisite: ENGL S111 or equivalent.

^ECON201 - Principles of Economics I: Macroeconomics
3 Credits

Analysis/theory of national income; money and banking; fiscal and monetary policies.
Prerequisite: MATH S105.

^ECON202 - Principles of Economics II: Microeconomics
3 Credits

Theory of prices and markets; income distribution; contemporary problems of labor and market structure, examination of international economic relations.
Prerequisite: MATH S105.

^ENGL111 - Methods of Written Communication
3 Credits

Instruction is on techniques of essay organization and development, research, and analytical reading and writing. Critical analysis and research papers are required.
Prerequisite: English ENGL S110 (C or higher) or placement test.

^ENGL211 - Intermediate Composition: Writing About Literature
3 Credits

This course focuses on exploring, understanding and appreciating literature, which will generate analytical student writing. Students write analyses of at least three works from the various genres (poetry, short fiction, drama, and novel or film). Traditional literary research among critical sources leads to at least one research paper.
Prerequisite: ENGL S111 (C or higher).

^ENGL212 - Technical Writing
3 Credits

Instruction in composition of professional correspondence and technical reports. Develops a broad range of college and career writing skills, including audience analysis, readability, and effective style. Significant critical reading and a major investigative report required.
Prerequisite: ENGL S111 (C or higher).

^LAWS101 - Introduction to Law
3 Credits

Designed as a survey course to familiarize students with substantive legal concepts, legal procedures, legal systems, legal resources and legal reasoning.
Prerequisite: None.

^MATH105 - Intermediate Algebra
3 Credits

Introduction to the properties, graphs, and applications of linear, quadratic, rational, and radical functions.
Prerequisite: MATH S055 with a C or better or Placement Test.

^MATH107 - College Algebra
3 Credits

A detailed study of linear, quadratic, rational, radical, exponential and logarithmic functions; operations on and applications of these functions,and selected topics from algebra.
Prerequisite: MATH S105 with a C or better.

^STAT273 - Elementary Statistics
3 Credits

Introduction to data analysis, least–squares regression, data production, sampling distributions, probability, confidence intervals, hypothesis testing. Detection and analysis of patterns in data.
Prerequisite: MATH S107 or equivalent.