Course Descriptions

^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.

^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.

^BA201 - Introduction to Management and Supervision
3 Credits

Introduction to supervision basics dealing with human resources and the management of a business.
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.

^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.

^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.

^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.