College of Western Idaho
Business – AA
Students interested in obtaining an AA in Business from CWI must take the courses listed on the
Business Advising Sheet.
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The math requirement for the degree is at least MATH 160 or MATH 170 (Brief Calculus
or Calculus 1).
o MATH 108 (Intermediate Algebra) is a prerequisite for required business courses
ACCT 201 (Financial Accounting) and BUSA 207 (Business Statistics for DecisionMaking 1).
The nine credits of Social Science include ECON 201 and ECON 202 (Macroeconomics
and Microeconomics).
The computer literacy requirement can be obtained through BUSA 215 (Information
Science) instead of CISA 101.
Six elective credits must be chosen from ACCT 250, BUSA 101, BUSA 201, BUSA 215,
BUSA 250, BUSA 255, BUSA 256, FINA 102 or FINA 209.
o For students wanting to go on for a four-year degree, BUSA 201 (Business
Communication) and BUSA 215 (Information Science) are recommended as these
classes are required for four-year degrees at most Idaho colleges and universities
and will transfer directly.
o Students may choose an area of concentration from the following components:
 Accounting Concentration: ACCT 250 (Personal Income Tax), BUSA 255
(Leadership Development Skills).
 Finance Concentration: FINA 102 (Personal Finance), FINA 209
(Fundamentals of Investing)
 International Business Concentration: BUSA 256 (Introduction to
International Business), ECON 296 (International Economics)
 Marketing and Management Concentration: BUSA 250 (Principles of
Marketing), BUSA 255 (Leadership Development Skills)
Course descriptions for accounting, business administration, economics and finance classes and
when they are offered are below. Some courses are offered more often than what is listed.
Accounting
Course Descriptions
ACCT 201 INTRO TO FINANCIAL ACCOUNTING
(4 credits , fall /spring )
This is an introduction to financial accounting and stresses the use of financial information in
making investment and business decisions. The course covers the primary elements of the
financial statements, fundamentals of accrual accounting, a study of internal control and cash
safeguards, accounting for inventories and fixed assets, the presentation and use of the
statement of cash flow, and the fundamentals of long-term liabilities. The course emphasizes
the uses of accounting information rather than the preparation of financial statements.
PREREQ: MATH 108 or 123
ACCT 202 INTRO TO MANAGERIAL ACCOUNTING
(4 credits , fall /spring )
This is an introduction to cost-accounting principles and the use of such information in making
business decisions. The course covers job order and process costing, costvolume-profit
behavior, standard costs, flexible budgets, decentralization, relevant costs, and capital
budgeting. The emphasis of the course is in the use and analysis of the accounting information
rather than in preparation of specialized cost accounting reports. PREREQ: ACCT 201
ACCT 250 PERSONAL INCOME TAX
(3 credits , fall )
This is an introductory course in the study of individual income taxation and the preparation of
the Form 1040. This course covers filing status, exemptions, gross income and exclusions,
business expenses and retirement plans, employee business expenses, itemized deductions, tax
credits, and general administration of the tax laws. Students also prepare several tax returns
using professional software. PREREQ: General computer proficiency
Business Administration
Course Descriptions
BUSA 101 INTRODUCTION TO BUSINESS
(3 credits , FALL/SPRING/SUMMER)
A survey of business subject areas for both business and nonbusiness students. Topics covered
will include business operation and organization, financial management, marketing, accounting,
and labor relations. Career opportunities in the field of business will be discussed.
BUSA 201 BUSINESS COMMUNICATION
(3 credits , VARIES)
The effectiveness, correctness, and the psychology of letter and report writing will be stressed
through the preparation of a variety of business correspondence. Specific writing problems will
be used in conjunction with various cases to provide students with realistic opportunities to
develop writing skills following a designated style. Oral presentation skills included. PREREQ:
ENGL 102
BUSA 207 BUSINESS STATISTICS FOR DECISIONMAKING 1
(3 credits , FALL/SPRING)
This course is designed to provide students with a fundamental understanding of statistical
processes and techniques commonly used in today’s business arena. Using practical
applications and problem-solving, students will develop a basic understanding of statistics and
its impact and uses in business. Students will develop a working knowledge of such topics as
frequency distributions, measures of central tendency and dispersion, probability, normal
distribution, sampling methods, estimation, and hypothesis testing. Computer competency is
advised. Computer competency may be demonstrated by successful completion of BUSA 215 or
a computer placement exam. COREQ: MATH 108 or MATH 143
BUSA 208 BUSINESS STATISTICS FOR DECISIONMAKING 2
(3 credits , FALL/SPRING)
This course is designed to provide students with a fundamental understanding of statistical
processes and techniques commonly used in today’s business arena. The course is an extension
of BUSA 207, the first semester of statistics; however, the course focuses on the use of
established computer software to address statistical problems. Using practical applications and
problem-solving, students will develop a basic understanding of statistics and its impact and
uses in business. Students will develop a working knowledge of such topics as ANOVA,
regression, and nonparametric statistics. PREREQ: BUSA 207
BUSA 215 INTRODUCTION TO INFORMATION SCIENCE
(3 credits , FALL/SPRING)
This is an introductory course for students to develop skills in the business software found in
Microsoft Office. Projects include Internet research, document preparation, financial controls,
database management, and large-group presentations. Students are provided with criticalthinking opportunities and hands-on experience with computers. This course is designed to
help students develop the skills needed to meet the computer literacy requirements for
graduation.
BUSA 250 PRINCIPLES OF MARKETING
(3 credits , FALL/SPRING)
A survey course covering the basic elements of marketing and the marketing process. In
addition, an analysis of product, pricing, promotion, place, and distribution will be included.
Attention is given to consumer motivation and factors leading to ultimate buying decisions.
BUSA 255 LEADERSHIP DEVELOPMENT SKILLS
(3 credits , FALL)
This course is an application of behavioral science principles and skills to the practice of
leadership in a variety of contexts. Topics include team building, motivation, problem-solving,
negotiation, and self-management. A field experience exercise may be required. PREREQ: BUSA
201 or ENGL 102
BUSA 256 INTRODUCTION TO INTERNATIONAL
BUSINESS
(3 credits , FALL)
This course is designed to provide students with the background, basic knowledge, and skills
needed to understand main concepts in international business. The course introduces a
framework for the analysis of international business operations, including basic characteristics
and concepts of business, the growth and magnitude of international business, and
international economic and political institutions. Topics include multi-national business and the
national interest of host countries, investments, and monetary relations with special emphasis
on issues of trade restrictions, and direct foreign investment.
BUSA 265 LEGAL ENVIRONMENT
(3 credits , FALL/SPRING)
This course is a survey of various legal subjects, including the legal system, constitutional law,
administrative law, property, torts, contracts, and agency. Securities law, antitrust regulations,
and labor employment law will also be included as time permits.
Economics
Course Descriptions
ECON 201 PRINCIPLES OF MACROECONOMICS
(3 credits , FALL/SPRING/summer )
This course includes organization and operation of the American economy, supply and demand
analysis, money and banking, employment and aggregate output, public finance, and economic
growth.
ECON 202 PRINCIPLES OF MICROECONOMICS
(3 credits , FALL/SPRING/summer )
Principles of governing production, price relationships, and income distribution and their
application to selected problems.
ECON 296 INTE RNATIONAL ECONOMICS
(3 credits , spring )
Study of the principles and practices of international trade including the historical and
economic background of foreign trade tariffs, foreign exchange, international finance,
international balance of payments, and contemporary problems and policies in the field of
foreign trade. PREREQ: ECON 201 and 202
Finance
Course Descriptions
FINA 102 PERSONAL FINANCE
(3 credits , FALL/SPRING/summer )
This is an introductory course highlighting personal financial planning including: goal setting,
budgeting, tax planning, housing, consumer credit, buying automobiles, insurance protection,
retirement planning, and an introduction to investing. Projects encourage students to apply
course concepts to their own situations. There are no prerequisites.
FINA 209 FUNDAMENTALS OF INVESTING
(3 credits , fall )
This course introduces students to stock market investing, including security market operations,
common and preferred stocks, bonds, derivatives, mutual funds, and portfolio management. A
framework is created for students to assess and monitor investments. Critical-thinking is
employed to evaluate companies as potential investments. Students with limited financial
experience are encouraged to complete FINA 102 before taking this course.