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Course Learning Outcome

Statements

Course Number Course Title Credits Prerequisites
ACCT 1010 Financial Accounting 4
ACCT 1020 Managerial Accounting 4 ACCT 1010
ACCT 1030 Computerized Accounting 3 ACCT 1010
ACCT 1500 Personal Income Taxes 3
ACCT 2010 Intermediate Accounting I 4 ACCT 1020
ACCT 2020 Intermediate Accounting II 4 ACCT 2010
BUSN 1000 Workplace Relationship Skills 3
BUSN 1010 Introduction to Business 3
BUSN 1020 Marketing Communications 3
BUSN 1040 Personal Finance 3
BUSN 1050 Small Business Administration 3
BUSN 1060 Leadership Development 3
BUSN 1110 Sales 3
BUSN 1130 Advertising Principles 3
BUSN 1150 Introduction to International Business 3 BUSN 1010
Recommended
BUSN 1220 Quickbooks Computer Application 1
BUSN 2050 Principles of Management 3 BUSN 1010
BUSN 2060 Principles of Marketing 3 BUSN 1010
BUSN 2070 Management Strategy 4 BUSN 2050, 2060. ACCT
1010, ACCT 1020
Recommended
BUSN 2100 Entrepreneurship Capstone 3 BUSN 1010, 1050,
ACCT 1010
BUSN 2110 Money & Banking 3
BUSN 2120 Investments 3
BUSN 2160 Management and Labor Relations 3
BUSN 2350 Human Resources Management 3

ACCT 1010: Financial Accounting - 4 Credits

This course presents the objectives and basic procedures of accounting for a business organized as a corporation. Topics covered include the accounting cycle for service and merchandising firms, accounting for short-term liquid assets, long-term assets, current liabilities, long-term liabilities and stock holders' equity. Lecture: 5 hours

Upon successful completion of the following course, students should be able to:
  1. Draw from financial information to construct a debit/credit transaction in good form.
  2. Demonstrate knowledge of the business accounting cycle for the corporate form of business.
  3. Identify and describe terms associated with financial accounting.
  4. Prepare and interpret a multiple-step income statement, retained earnings statement, and classified balance sheet for a merchandising firm organized as a corporation.
  5. Demonstrate knowledge of accounting for cash, receivables, inventory long-term assets, current liabilities, and long-term liabilities.

ACCT-1020: Managerial Accounting - 4 Credits

This course covers the use of accounting data by an organization’s management. Topics include the statement of cash flows, financial statement analysis, an introduction to manufacturing accounting concepts, costvolume-profit analysis, budgeting, capital expenditure decisions, just-in-time and activity-based costing concepts. Prerequisite: ACCT 1010 Lecture: 5 hours

Upon successful completion of the following course, students should be able to:
  1. Identify and describe terms associated with managerial accounting.
  2. Prepare and interpret statement of cash flows.
  3. Analyze a firm’s financial activities using financial statement analysis tools.
  4. Identify and describe the three costs associated with a manufactured product.
  5. Apply the tools of cost-volume-profit analysis, the budget process, differential analysis, and capital investment analysis to solve problems of an internal business nature

ACCT-1030: Computerized Accounting - 3 Credits

The course integrates the processing of accounting information with the use of a commercial general ledger software package. An initial presentation of the software is included to develop a specific understanding of menus and navigation techniques. Discussion focuses on setup, maintenance, information entry and report generation. Specific topics of the accounting cycle are presented including journal transactions, accounts receivable, accounts payable, inventory, payroll, financial statements and special projects. Note: May be taken concurrently with ACCT 1020. Prerequisite: ACCT 1010 Lecture: 1.5 hours, Lab: 1.5 hours

Upon successful completion of the following course, students should be able to:
  1. Demonstrate the ability to use and evaluate software set up procedures in a commercial accounting software package including creating and maintaining chart of accounts, vendors, customers, inventory, payroll, and jobs.
  2. Demonstrate the ability to analyze data and to process transactions relating to purchases, sales, inventory, payroll,and adjusting entries and jobs in a commercial accounting software package.
  3. Demonstrate the ability to generate and to customize financial statements and supplemental reports using a commercial accounting software package.

ACCT-1500: Personal Income Taxes - 3 Credits

This course provides an overview of the tax problems confronting individuals on the federal level. Tax situations involving incomes, exemptions, deductions and capital gains and losses are undertaken and the pertinent tax forms are discussed. Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Identify the elements associated with the steps of the tax computation formula and apply the steps to the preparation of an individual tax return.
  2. Identify and describe terms associated with personal income taxes.
  3. Demonstrate the ability to determine the filing status and filing requirements of an individual taxpayer or taxpayers.
  4. Apply the tests of dependency to determine whether the taxpayer is eligible to take a dependency exemption.

ACCT 2010: Intermediate Accounting I - 4 Credits

This course involves advanced work on concepts and principles of accounting.

Topics include financial statements, cash, temporary investments, receivables, inventories, fixed assets and tangible assets; depreciation and depletion. Prerequisite: ACCT 1020 Lecture: 5 hours

Upon successful completion of the following course, students should be able to:
  1. Explain the environmental and theoretical structure of Financial Accounting
  2. Prepare a classified balance sheet and multistep income statement and understand financial statement disclosures.
  3. Describe the core revenue recognition principle.
  4. Discuss the accounting, valuation and reporting for cash, accounts receivable, inventories, and tangible and intangible long term assets.
  5. Discuss and calculate the time value of money concepts.

ACCT-2020: Intermediate Accounting II - 4 Credits

A continuation of ACCT 2010, this course covers the study of the more advanced phases of analysis of financial statements, investments; current and long-term liabilities and stockholders' equity. Prerequisite: ACCT 2010 Lecture: 5 hours

Upon successful completion of the following course, students should be able to:
  1. Discuss the accounting, valuation and reporting for investments, current liabilities and contingencies, bonds and long-term notes payable, leases, income taxes, pensions and other post-retirement benefits, shareholder’s equity, share based compensation and earnings per share.
  2. Discuss accounting changes and corrections of accounting errors.
  3. Prepare and interpret a statement of cash flows.

BUSN 1000: Workplace Relationship Skills - 3 Credits

Critical to success in the workplace is the ability to develop and maintain effective working relationships with co-workers, supervisors, subordinates and both internal and external customers. This course guides students in developing interpersonal skills and strategies to manage their work lives. Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Examine and developed a strategy for improving interpersonal job-oriented skills as it relates to individual career interests.
  2. Demonstrate an understanding of “soft skills” and their importance in achieving career success.
  3. Work effectively as a team member.
  4. Prepare career related documents.
  5. Demonstrate the ability to communicate effectively.

BUSN 1010: Introduction to Business

This course emphasizes both small and publicly traded businesses along with strategies for competing in modern economic conditions. Topics include: cultivating a business in a diverse global environment, developing and implementing customer-driven strategies, motivating and empowering employees to satisfy customers and financing a small business. Lecture: 3 hours*

*This course serves as a prerequisite for several courses in the business curriculum. However, this prerequisite may be waived and credit received by examination or submission of a portfolio. Contact the department for details.

Upon successful completion of the following course, students should be able to:
  1. Describe and discuss the various factors necessary for cultivating a business in a diverse global environment, including: The Free Enterprise System; Economics and Globalization; Ethics and Social Responsibility.
  2. Describe and apply marketing concepts including the development of customer oriented strategies focusing on having the right product available, where and when the customer wants it.
  3. Describe and apply key aspects of managing a business, including Leadership; Management and Employee Empowerment.
  4. Distinguish among the various forms of business ownership and various ways of getting a business started.

BUSN 1020: Marketing Communications - 3 Credits

This course provides an introduction to the basic promotional tools available to the person interested in marketing a business or service. Topics to be covered include: media selection and understanding audiences. Communication with audiences through advertising, public relations and printed materials are explored. Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Describe and discuss the four components of effective communication as they relate to marketing: source, medium, message, audience.
  2. Analyze marketing communications problems and develop proactive and / or reactive solutions.
  3. Describe and develop effective Integrated Marketing Communications (IMC) strategies and materials.
  4. Demonstrate the ability to communicate effectively.

BUSN 1040: Personal Finance - 3 Credits

This course helps individuals manage their money and property. Financial planning, budgeting, consumer protection, consumer credit, investing, housing and insurance are discussed. Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Identify money management and budgeting skills including the prudent use of credit.
  2. Analyze and discuss the benefits of life, auto, health, disability and home owner’s insurance.
  3. Describe and discuss the cost differential relative to buying and leasing automobiles, and buying versus renting a home.
  1. Describe and discuss the basic concepts of the stock, bond, and mutual funds markets.

BUSN 1050: Small Business Administration - 3 Credits

This course covers the practical considerations involved in starting and operating a small business. Topics include what business to enter, success factors, financing, location, franchising, managing, record-keeping and small business computers. Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Prepare a business plan.
  2. Identify and describe the various ways one can start a small business, buy an existing business, or enter into a franchise agreement.
  3. Explain the various ways to grow and expand a business.
  4. Describe and discuss the mechanics of operating a small business, i.e.; pricing, human relations, purchasing and inventory, and financial controls.
  5. Explain the various opportunities available in small business.

BUSN 1060: Leadership Development - 3 Credits

This course provides emerging and existing leaders the opportunity to explore the concept of leadership and to develop and improve their leadership skills. The course integrates readings from the humanities, experiential exercises, films and contemporary readings on leadership. Lecture:3 hours

Upon successful completion of the following course, students should be able to:
  1. Demonstrate a fundamental understanding of leadership and the qualities/skills necessary for effective leadership.
  2. Exhibit effective team skills.
  3. Demonstrate the ability to interpret and evaluate the leader’s role in achieving goals.
  4. Demonstrate the ability to communicate effectively.

BUSN 1110: Sales - 3 Credits

This course introduces the fundamental skills required for work in a sales position. Topics include: the role and importance of selling, sales processes, personal qualities necessary for salesmanship and basic procedures for seeking a sales position. Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Understand the sales environment and decide which customer segments to target.
  2. Explain servicing the customer to provide the lifetime worth to my customer.
  3. Examine what a salesperson must accomplish to create customer loyalty.
  4. Describe how to create value and maintain customers over the long term.
  5. Recognize how to grow a business using partnering with my customers.

BUSN 1130: Advertising Principles - 3 Credits

This survey course deals with the planning, creation and role of advertising in our society. Topics include: advertising strategy development, media planning and the function of ad agencies. All major media are covered. Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Describe and discuss the characteristics, advantages and limitations of the major advertising media in the US.
  2. Describe and discuss methods for measuring advertising reach and effectiveness – including the Neilsen and Arbitron Rating Systems.
  3. Develop an appropriate, efficient and effective advertising plan for a company or organization.
  4. Describe the role of advertising in marketing strategy as well as its impact as an industry.
  5. Demonstrate the ability to communicate effectively.

BUSN 1150: Introduction to International Business - 3 Credits

This course introduces students to the importance and role of international business. Predominant themes include culture and business opportunities. Topics include international trade, balance of payments and multinational companies. Factors and entities that influence trade are considered. (Recommended: BUSN 1010) Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Explain why companies engage in international business.
  2. Describe the impact of technology on globalization.
  3. Identify various cultural differences and behavioral factors between countries.
  4. Illustrate how partnerships and alliances can gain entry into new areas.
  5. Develop a strategy for a company to enter a new country.

BUSN 1220: Quickbooks Computer Application - 1 Credit

QuickBooks is a widely used computerized accounting package for small businesses. Topics covered include writing checks and paying bills, creating reports, managing accounts receivable and accounts payable, invoicing, managing inventory and preparation of payroll. Concepts are presented through hands-on exercises using a case study approach. Lecture: 2 hours, Lab: 2 hours

Upon successful completion of the following course, students should be able to:
  1. Demonstrate the ability to use and evaluate QuickBooks set up procedures including maintaining chart of accounts, vendors, customers and inventory.
  2. Demonstrate the ability to process transactions relating to owner’s investments, purchases, sales and inventory in QuickBooks.
  3. Demonstrate the ability to generate financial statements and supplemental reports using QuickBooks.

BUSN 2050: Principles of Management - 3 Credits

This course introduces students to the basic role of the manager in modern business. Among the topics discussed are: paradigm shifts; environmental factors affecting decision-making; ethics/social responsibility; and planning organizing, motivating and controlling organizational resources.(Prerequisite: BUSN 1010. May be waived. See course description for BUSN 1010) Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Demonstrate an understanding of effective management principles as outlined in selected text learning objectives.
  2. Apply effective management strategies, principles and techniques.
  3. Demonstrate research and analytical skills by using both human and technological resources.
  4. Demonstrate the ability to communicate effectively.

BUSN 2060: Principles of Marketing - 3 Credits

This course offers an introduction to the basic concepts and operations involved in the marketing process. Among the topics covered are the basic marketing functions, identification and selection of target markets (including international), marketing research and technologies, pricing, products, promotion and channels of distribution. (Prerequisite: BUSN 1010. May be waived. See course description for BUSN 1010) Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Explain the different strategies that are used for different markets.
  2. Identify the components of the marketing environment and how they impact marketing.
  3. Explain each component of the marketing mix.
  4. Demonstrate an understanding of the entire marketing process.
  5. Demonstrate the ability to communicate effectively.

BUSN 2070: Management Strategy - 4 Credits

This course is the capstone for the Management Concentration and the Management Certificate programs. Integration of key aspects covered in other management, business and communications courses are utilized. Emphasis is on the formulation, application and justification of managerial strategies through the use of cases and simulation. (Prerequisites: ACCT 1010, BUSN 2050, BUSN 2060. Note: ACCT 1020 strongly recommended) Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Demonstrate an understanding of the strategic management process.
  2. Apply critical thinking skills through competitive and/or corporate strategy analysis.
  3. Demonstrate research and analytical skills by using both human and technological resources.
  4. Demonstrate the ability to communicate effectively.

BUSN 2100: Entrepreneurship Capstone - 3 Credits

This course is the capstone for the Certificate in Entrepreneurship. Students work with a member of the business faculty and a mentor from the business community in developing a Business Plan. The completed plan is reviewed by a committee of volunteer advisors from the business community and judged on a pass/fail basis. Students are also required to keep a daily business journal of their activities. All work is done independently without the benefit of classroom instruction. (Prerequisites: ACCT 1010, BUSN 1010, BUSN 1050. Prerequisite for BUSN 1010 may be waived. See course description for BUSN 1010) Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Identify a business that would correspond with your skills and financial resources.
  2. Explain the importance of understanding the competition.
  3. Recognize the necessity of finding and/or developing strong financial resources.
  4. Understand the importance of market research and developing financial resources.
  5. Develop a business plan.

BUSN 2110: Money & Banking - 3 Credits

This course is an analysis and description of the monetary and banking aspects of our present economic system. Introductory material on money, credit and monetary standards precedes a more intensive study of the nature and functions of commercial banking and the Federal Reserve System. Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Describe and discuss the functions, forms, and evolution of money.
  2. Identify and describe the various financial markets and financial instruments.
  3. Explain the operations of non-depository and depository financial institutions.
  4. Describe monetary policy through the operating procedures of the Federal Reserve System.

BUSN 2120: Investments - 3 Credits

This course studies the scope and nature of investment from the viewpoint of the individual investor. The course includes discussions of investment objectives, types of securities, mechanics of investing, security market procedures, sources of information, security analysis and forecasting techniques. Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Identify and describe terms and concepts associated with investments.
  2. Describe and discuss the basic concepts of the stock, bond, and mutual fund markets.
  3. Demonstrate understanding of equity and debt issuance.
  4. Describe and discuss the real estate market and the advantages and disadvantages of real estate in an investment portfolio.

BUSN 2160: Management and Labor Relations - 3 Credits

This course is the study of the evolution of the labor relations concept in the public and private sectors. Emphasis is placed on techniques that have resulted in sound management-labor relations policies. Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Discuss the major historical events that have taken place in the American labor movement.
  2. Identify the major legislative and judicial milestones that have impacted collective bargaining and the American labor movement.
  3. Describe the collective bargaining process from preparation to agreement.
  4. Identify unfair labor practices and grievance procedures.
  5. Describe the mediation process and the arbitration process.

BUSN 2350: Human Resources Management - 3 Credits

This course introduces the functions and management of human resources in the development of an effective work force. Topics include job descriptions, recruitment and hiring procedures, training, performance evaluation methods, motivation, incentive compensation, the grievance procedure, application of affirmative-action legislation and implementation of health and safety
programs. Lecture: 3 hours

Upon successful completion of the following course, students should be able to:
  1. Demonstrate an understanding of the human resources management process and its importance to organizational effectiveness.
  2. Demonstrate an understanding of processes and tools commonly used to attract, develop and retain a high performance workforce.
  3. Demonstrate research and analytical skills by using both human and technological resources.
  4. Demonstrate the ability to communicate effectively.

This page developed and maintained by Business Administration. Send comments and suggestions to bnauman@ccri.edu .

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Last Updated: 10/18/17