Albertson College of Idaho
2006 - 2007 Catalog
Upper Division Courses
ACC-318/319/320 Intermediate Accounting 3.0 cr. each
Fall, winter, spring. Prereq: ACC-221, 222. A comprehensive study of the theory, principles and procedures used in reporting financial information to decision makers via the balance sheet and statements of income, retained earnings and changes in financial position.
ACC-423 Auditing 3.0 cr.
Fall. Alt. years. Prereq: ACC-221 and ACC-222. ACC-318, 319 and 320 strongly recommended. A study of the principles governing the independent review of financial statements, professional standards, ethics, evaluation of internal control, auditing procedures and preparation of working papers.
ACC-424/425 Tax Accounting I & II 3.0 cr. each
Spring. Alt. years. Prereq: ACC-221. ACC-424 is a prerequisite for ACC-425. A study of income, excise, and social security taxation emphasizing individual and small enterprise tax problems. Selected fields of small enterprise activity are explored to provide specific emphasis.
ACC-426 Fund Accounting 3.0 cr.
Spring. Alt. years. Prereq: ACC-222. A study of the special nature of accounting for governmental, institutional, and non-profit economic entities. The course will cover budgeting, fund characteristics, cost accounting systems, and analysis.
ACC-427 Cost Accounting 3.0 cr.
Spring. Prereq: ACC-222. 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 cash flows, cost accounting, cost-volume-profit relationships, and budgeting in business decisions and the theory, terminology, accumulation, reporting and evaluation of costs, including job order process and standard cost break-even analysis and budgeting techniques.
ACC-429 Avanced Accounting 3.0 cr.
Spring. Alt. years. Prereq: BUS-320 or permission. A topical study of partnerships, consolidations, and miscellaneous accounting topics.
BUS-330 Principles of Finance 3.0 cr.
Prereq: ACC-221, 222; POE-271, 272. An introduction to finance with emphasis on the theories and problems of resource allocation, the cost of capital, capital budgeting, asset valuation, capital structures, financial control.
BUS-332 Financial Institutions 3.0 cr.
Prereq: POE-271, 272. Analysis of financial markets and intermediaries including theory and practice in financial intermediation, the nature and function of money, interest rate theory, money and capital market instruments, monetary theory and policy, and government regulation.
BUS-340 International Business 3.0 cr.
Fall. Prereq: POE-262, ACC-221. An analysis of international business from the viewpoint of entering into multinational business activities, examining cultural, social, economic, and political factors related to transnational operations. (CULTURAL DIVERSITY)
BUS-350 Management Science 3.0 cr.
Prereq: ACC-221, BUS-201 and MAT-124 or MAT-311 or permission. A study of managerial decision making and how analytic frameworks are used to support decisions. Topics include decision modeling, forecasting, linear programming, and statistical quality control. Extensive use of computers.
BUS-357 Organizational Behavior 3.0 cr.
Fall, spring. The application of behavioral science theory and methods to better understand and manage individual and group behavior in organizations.
BUS-358 Human Resources Management 3.0 cr.
Winter. This course examines how the management of human resources can help organizations successfully deal with today's legal and ethical, social, global, quality, and technological challenges. Emphasis is on developing HR policies and implementing programs regarding the recruitment, selection, training and development, and compensation of employees.
BUS-360 Principles of Marketing 3.0 cr.
Fall, Spring. Prereq: ACC-221, POE-271. A foundation course in marketing which addresses the process of planning and executing the conception, pricing, promotion, and distribution of goods, services, and ideas to create exchanges that satisfy individual and organizational goals with consideration of the social, ethical, economic, and international environments. This foundation course is a prerequisite to all other marketing courses.
BUS-366 Marketing Communication 3.0 cr.
Winter. Prereq: BUS-360. An analysis of the field of advertising, sales promotion, public relations, and personal selling management from an integrated marketing communications perspective. The course will focus on an examination of the marketing process, consumer behavior, communications theory, and the role of research to effectively plan, implement, and evaluate advertising and promotional programs.
BUS-381 Electronic Commerce: Business Uses of the Internet 3.0 cr.
Fall. Prereq: BUS-201 or familiarity with the use of the Internet. Business opportunities, challenges, and strategies for use of the information superhighway will be explored, as will strategies and vision on how to leverage the emerging national and global information infrastructure. Includes review of the tools and technologies necessary for electronic commerce and the impact of the emerging electronic market and commerce reengineering in today's corporations.
BUS-385.1 Management Information Systems 3.0 cr.
Fall, spring. Prereq: BUS-201. A course which surveys the use of computer-based information systems in business. Uses a socio-technical approach to examine the organization, management, infrastructure and support for information technology in businesses preparing to become digital entities. Introduces topics covered in more depth in BUS 381, 482, 483, and 485.
BUS-391 Legal Environment 3.0 cr.
Fall, spring. Prereq: ENG-100.1 or ENG-101or WRI-150. An introduction to the fundamental principles of law affecting business. Topics will include contract law, UCC, property rights, partnerships and corporations, rights of creditors, business regulation, rights of shareholders, and other legal concerns of both profit and non-profit organizations. This is a writing intensive course and writing skills are part of the grading process.
BUS-430 Advanced Financial Management 3.0 cr.
Fall. Prereq: BUS-330. Contemporary issues in finance. Topics can include liquidity management, asset valuation, capital budgeting, capital structure, and financial strategy.
BUS-432 Investment Theory & Practice 3.0 cr.
Fall. Prereq: BUS-330 or permission. A study of the nature of investment, classification and analysis of bonds, stocks, etc., risk and return analysis, the Efficient Markets Hypothesis, CAPM, Modern Portfolio Theory, and the selection and management of financial portfolios.
BUS-438 Financial Problems 3.0 cr.
Alt. years. Prereq: BUS-330. Research and reports on selected problems or topics in finance.
BUS-444 International Finance 3.0 cr.
Spring. Prereq: BUS-330. Provides a framework for understanding financial management issues from a global perspective. Includes an introduction to the international financial system, the balance of payments, exchange rate determination, the management of multi-national corporations, and hedging currency and capital risks.
BUS-452 Total Quality Management 3.0 cr.
Alt. years. Prereq: BUS-350 or permission. An analysis of total quality management in organizations as developed by W. Edward Deming and others. The course will integrate key components of decision science, behavioral science and organization analysis.
BUS-453 Principles of Production & Operations Management 3.0 cr.
Fall. Prereq: BUS-350 and MAT-124 (or 150 or 151), or permission. Studies the development of operational planning consistent with the organization's business strategies. Topics include capacity planning, facility location and layout, allocating resources, inventories, scheduling, and projects. Extensive use of computers.
BUS-454 Simulation Analysis 3.0 cr.
Winter. Prereq: BUS-350 or permission. The use of simulation analysis in solving business problems. Most of the work in this course will involve the creation and manipulation of simulation models on the computer.
BUS-455 Interpersonal Dynamics 3.0 cr.
Alt. years. Prereq: permission. This course allows students to develop the inter-personal competencies necessary to deal with people in a variety of situations with an emphasis on work organizations. These managerial skills include active listening, giving feedback, motivating and coaching, delegating, and negotiating and managing conflict. Emphasis is placed on managerial skillfulness in addressing important human, task, organizational, and ethical issues effectively through interactions with others.
BUS-459 Policy Studies 3.0 cr.
Fall, spring. Prereq: senior standing. A study of business problem solving and decision making under conditions of uncertainty. Analysis of issues which relate to the determination of objectives and policy from a general management perspective.
BUS-461 Marketing Research 3.0 cr.
Prereq: BUS-360, 350 or permission. A study of the concepts and techniques necessary to design, conduct, and manage market research projects from their inception to completion. The course is centered on the market research process, including problem definition, research design, data collection methods, statistical analysis, as well as the interpretation, presentation, and application of results.
BUS-466 Consumer Behavior 3.0 cr.
Alt. years. Prereq: BUS-360. A study of how consumer psychological processes interact with both social and situational influences to shape consumer perceptions, decision-making processes, and purchase behavior. The social identity of distinctive groups of consumers who express ethnic, age-related, or lifestyle values through market and media choices will also be examined. (CULTURAL DIVERSITY)
BUS-469 Marketing Strategy 3.0 cr.
Spring. Prereq: BUS-360 and at least two courses listed in the marketing concentration. Capstone course in marketing focuses on the major issues faced by marketing managers, synthesizing the concepts, definitions, and models students have studied in prior marketing courses into a broad understanding of marketing and its strategic application. Case studies and a marketplace simulation will address problems and decisions found in profit and nonprofit, small, medium, and large firms operating in domestic, foreign, and multinational environments.
BUS-482 Database Management 3.0 cr.
Alt. years. Prereq: BUS-201 or permission. Introduction to database management systems, including: relational models; normalization; security, integrity and recovery issues; query interfaces; data analysis, design, implementation and basic application development using Microsoft's Access.
BUS-483 Project Management 3.0 cr.
Alt. years. Prereq: BUS-201 or permission. Examination of how projects can be managed from start to finish, including specific emphasis on planning and controlling to avoid common pitfalls. Includes software applications and configuration management. Topics include identifying needs, defining requirements, project costing, scheduling, resource allocation, and project politics. All students, regardless of major, are encouraged to enroll.
BUS-485 Information Systems Analysis & Design 3.0 cr.
Spring. Prereq: BUS-201 or permission. Examination of analysis and logical design of business processes and management information systems focusing on the systems development life cycle; techniques for gathering and analyzing information systems requirements; and use of various techniques for logical system design. Topics include concepts, methods, and tools for the development of information systems management. This is a useful supplement to programming classes in the Mathematics department.
BUS-494 Independent Study 1.0 to 3.0 cr.
Arranged. Prereq: Permission. Research in the field of concentration for qualified students. See independent study guidelines. (INDEPENDENT WORK)
BUS-497 Internship 1.0 to 3.0 cr.
Arranged. Prereq: Permission. Individually arranged and supervised internships with sponsors such as business organizations designed to provide practical experience in the field of concentration. Periodic reports and papers may be required. See internship guidelines. (INDEPENDENT WORK)
BUS-499T Special Topics in Business 1.0 to 3.0 cr.
Topics vary.
IND-499 Business/Arts Interdisciplinary Seminar 1.0 cr.
Prereq: Senior standing. This interdisciplinary senior seminar will include visiting lectures from professionals in the arts and related businesses. Discussions will allow students to share common concerns and present senior projects.