PO Box 98  •  Lame Deer, Montana 59043  •  Tel. (406) 477-6215

Course Descriptions: Business

BU 110 Introduction to Bookkeeping

Students learn to work with the accounting cycle in its simplest form. Skills include ledger entry, journalizing, posting, and trial balances. No previous experience in bookkeeping nor accounting is assumed.

BU 150 Introduction to Business

An introduction to the various aspects of business: ownership, organization, administration, decision making, legal and regulatory environment, finance, and personnel.

BU 151 Principles of Accounting I

Introduction to basic accounting concepts including the accounting cycle. Explores accounting systems and accounting principles through problem solving for single proprietorships, partnerships, and corporations. PREREQUISITE: BU 110 or consent of instructor.

BU 152 Principles of Accounting II

Continuation of introductory accounting sequence covering financial reporting for corporations, managerial accounting principles and systems, planning and control functions, and decision making based on analysis of accounting information. PREREQUISITE: BU 151 or equivalent.

BU 156 Computerized Accounting

Using an integrated software package students learn how computers are used in today’s accounting environment. A handson approach is used to complete the accounting cycle for a merchandise or service business as well as learning how to use receivables, payables, payroll, financial statement analysis, job costing and inventory. PREREQUISITE: BU 151 and one computer course.

BU 200 Entrepreneurship

The course will cover the basic requirements for individuals planning to start their own businesses. It will cover business planning, market analysis, business plan development, business plan writing, and capital search. The students will complete a full research business plan.

BU 250 Business Communications

A study of the communication skills needed for effective business writing. Students learn to plan, setup, and produce business letters, memos, reports and PowerPoint presentations.

BU 251 Microeconomics

Introduces the tools of the economist as they pertain to microeconomic theory: nature of economics, price theory for the product market, and factor prices.

BU 252 Macroeconomics

Introduces the student to the behavior of markets and the national economy, emphasizes macroeconomic theory, theory of national income and employment, economic growth and stabilization, and international economics.

BU 257 Business Law I

Provides an introduction to the principles of contracts, negotiable instruments, and the Uniform Commercial Code.

BU 258 Business Law II

Continuing investigation into business law emphasizing agents and agency, partnerships, real estate, and personal property.

BU 260 Management

A survey of the field of management with attention to planning, organizing, directing, coordinating, and controlling the factors of business.

BU 265 Personnel Management and Supervision

A study of the mid-management responsibility to personnel including organization, selecting, training, motivating, and evaluating employees.

BU 271 Practicum

The student is afforded the opportunity to participate in practical on-the-job experience within the area of entrepreneurship.

BU 275 Principles of Marketing

Discusses the principles of marketing in institutional, behavioral, competitive, legal, and intra-firm contexts and situations. Introduces marketing management principles as they apply to product, price, promotion, and distribution.