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Linn Benton Virtual College
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- Description:
- This course demonstrates the use of accounting information to meet organization goals. Methods of extracting accounting information for decision making, management of resources, planning, and product and service costing are covered. Course Outcomes: 1. Explain the interrelationship of the accounting systems to all areas of business and business decision making. 2. Understand cost behavior and predict break-even points. 3. Recognize the components and processes related to various cost accounting systems. 4. Analyze the performance of the organization and organizational sub-units. 5. Use the budgeting process to prepare budgets and pro forma financial statements. 6. Utilize the time-value-of-money concept to analyze capital investment projects.
- Subject:
- Accounting
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
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- Description:
- This course introduces financial accounting techniques, measuring and recording transactions, preparing financial statements, managerial decision making, and planning and control devices, such as budgeting, cost accounting, variance analysis, and break-even analysis. Includes assessment of financial information from managers, lenders, and investors perspective to understand and evaluate business operations. Emphasizes ethical decision-making in the work environment. Course Outcomes: 1. Gain understanding of the accounting cycle and evaluate business transactions using the accounting equation. 2. Demonstrate the communication of accounting information by the use of commercially available spreadsheet software. 3. Describe the four basic financial statements: Balance Sheet, Income Statement, Statement of Cash Flows, and Statement of Retained Earnings. 4. Describe the need for internal control procedures in an organization, and demonstrate an understanding of ethics in accounting. 5. Use Cost-Profit-Volume analysis to calculate break-even points. 6. Describe the purpose of budgeting in an organization. 7. Calculate cost and efficiency variances using standard cost information.
- Subject:
- Accounting
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
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- Description:
- This course covers topics dealing with financing a business, analysis of financial statements, working capital management, short-and long-term financial planning, budgeting and control. Course Outcomes: 1. Describe and interpret the four standard financial statements. 2. Describe the importance of current assets and liabilities. 3. Calculate and interpret standard business ratios including: current, inventory turnover, gross margin (profit), ROA, ROE, EPS, and A/R Days. 4. Discuss the difference between markup and margin. 5. Calculate break-even points and units needed to make profit levels. 6. Calculate working capital and estimate minimum cash reserves. 7. Track cash flows for an organization.
- Subject:
- Finance
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
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- Description:
- This course will provide you with a general survey of the nature significance of scope of marketing. It emphasizes customers (marketing analysis and strategy); business marketing decisions in promotion, distribution and pricing; and control of marketing programs. Course Outcomes: 1. Employ the basics of marketing, from identifying audience, market segments and value propositions, to product development and research, marketing strategies and advertising/public relations. 2. Recognize consumer behavior and demand and be able to prepare and execute a marketing solution. 3. Master business marketing tools necessary to execute a marketing plan for a client, including social media. 4. Identify trends and new developments in business and employ soft skills and marketing techniques to adapt to market demands. 5. Compile a portfolio of work that can be shared with colleagues, network connections and future clients and employers.
- Subject:
- Marketing
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
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- Description:
- This course explores the basics of human resource management including selection and hiring, performance appraisal, compensation, staff planning and job analysis. This course also addresses current HR issues such as job search in a difficult economy, discrimination and harassment, workplace violence and on-the-job drug abuse. Course Outcomes: 1. Upon completion of the course, students will have working knowledge of the role and human resources in the management of a business organization. 2. Students will understand the basic functions of human resource management and how the HR department interacts with the organization and with the individual employee.
- Subject:
- Management
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
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- Description:
- This course introduces the framework of the law as it affects a business, including the origins of the American legal system, how the law operates, and how it is enforced. It covers legal regulation of business, including civil and criminal law, formation of contracts, employment law, environmental regulation, real estate, and consumer rights. Course Outcomes: 1. Explain the origins of the American legal system. 2. Apply elements of law to specific individual and business scenarios. 3. Understand the requirements for a valid contract and apply those requirements to specific contractual activities. 4. Recognize the interconnectedness of the legal system to business, society, and the environment. 5. Explain the impact of the uniform commercial code, UCC, on the business environment.
- Subject:
- Law
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
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- Description:
- This course introduces students to the types of writing they will encounter in business, industry, the academic world and government. It examines the rhetorical nature of writing and asks students to think critically about content, audience, argument and structure. Students will learn how to effectively design documents, present instructions, create proposals and produce technical reports. Course Outcomes: 1. Analyze the rhetorical needs (the needs of the audience in relationship to the assignment) for college-level evidence-based technical writing assignments. 2. Apply appropriate levels of critical thinking strategies (knowledge, comprehension, application, analysis, synthesis, evaluation) in their written assignments, with an emphasis on technical, evidence-based analysis, reporting, application, and evaluation. 3. Implement appropriate rhetorical elements and organization (executive summary, introduction, thesis, development and research-based support, visual evidence, conclusion, etc.) in their written assignments, with an emphasis on technical evidence-based analysis, reporting, and evaluation assignments. 4. Locate, evaluate, and integrate high-quality information and opinion appropriate for technical evidence-based assignments. 5. Craft sentences and paragraphs that communicate their ideas clearly and effectively using words, sentence patterns, and writing conventions at a high college level to make their writing clear, credible, and precise.
- Subject:
- Ratios and Proportions
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
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- Description:
- This course provides hands-on computer experience in accounting applications, including general ledger, accounts receivable, accounts payable, payroll, and financial statements. Course Outcomes: 1. Create a new company within the QuickBooks Environment 2. Enter a new account. 3. Demonstrate the ability to properly enter transactions into the A/R, A/P, and other functional areas of the program. 4. Properly run reconciliation reports or bank accounts. 5. Customize and print out financial statements.
- Subject:
- Accounting
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
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- Description:
- Math of Biological/Management/Social Sciences presents intuitive development of the calculus of polynomial, exponential and logarithmic functions, and extrema theory and applications. Course Outcomes: 1. Apply calculus to solve problems with confidence, persistence, and openness to alternate approaches. 2. Interpret and communicate the concepts of rates of change and derivatives. 3. Connect the graphical behavior, numerical patterns and symbolic representations of function and derivatives. 4. Collaborate to solve calculus problems related to their field of study. 5. Recognize when and how to proficiently apply calculus tools to solve problems in business management, social sciences and and biological sciences. 6. Use a graphing calculator and/or other technology to solve applied problems.
- Subject:
- Calculus
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course
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- Description:
- This is a survey course of discrete mathematics for non-physical science majors. Topics include systems of inequalities, linear programming, probability and probability distributions, and an introduction to descriptive statistics. The course emphasizes problem solving through the use of computer spreadsheets. Course Outcomes: 1. Identify and solve linear programming problems. 2. Write and analyze algebraic models for business and other applications. 3. Solve business and biological applications using probability distributions.
- Subject:
- Calculus
- Creator:
- Linn Benton Virtual College
- Resource Type:
- Full Course