Albertson College of Idaho
Albertson College of Idaho
2006 - 2007 Catalog

Lower Division Courses

ACC-221 Financial Accounting 3.0 cr.

Fall, spring. Prereq: MAT-123 or appropriate score on placement examination. An introduction to the field of accounting, emphasizing double-entry record keeping, preparation of balance sheets and income statements, and the uses and limitations of external financial reporting.

ACC-222 Managerial Accounting 3.0 cr.

Fall, spring. Prereq: ACC-221. A study of the role of accounting information in decision-making emphasizing the use of accounting data for internal management decisions. The course includes an introduction to chas flows, cost accounting, cost-volume-profit relationships and budgeting in business decisions.

BUS-100 Introduction to Business 3.0 cr.

Fall. An introduction to the private enterprise system and the component areas of business including: marketing, management finance, production, business and government relations, organized labor, and the ethical and social responsibilities of business organizations. This course is designed for non-majors.

BUS-200 Small Business Management 3.0 cr.

Fall. Prereq: BUS-100 or permission. Students develop their enterprising ability as a foundation for ongoing personal and professional growth. They also develop their understanding of the small business environment and entrepreneurship. During the semester, students create a business plan for a new venture as a way to integrate and apply the abilities and knowledge in marketing, finance, management and organization.

BUS-201 Introduction to Management Information Systems 3.0 cr.

Fall, winter, spring. An introduction to research, analysis, and communication skills using information technology. This course is designed to offer life skills that all students can utilize through proper understanding and application of information technology. Current software programs will be taught to support problem-solving skills. All students, regardless of major, are encouraged to enroll.

BUS-230 Personal Finance 2.0 cr.

Fall, first and second six weeks. Survival skills necessary to insure financial life after graduation. Students will discuss and develop a personal philosophy of spending, saving, and investing. Topics of consumption expenditures will include housing, insurance, investments, personal expenditures and the use of credit. Students will use computer programs to develop personal financial plans for the present and projections for the future.

BUS-294 Independent Study 1.0 to 3.0 cr.

Arranged. Prereq: Permission. Research in various areas of business for qualified students. This course will not fulfill the Liberal Arts Core requirement for independent work. See independent study guidelines. May be repeated.