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  • ART 102 - Understanding Art

    La description:
    An introductory course using visual materials with emphasis on methods and motivations that generate the visual experience, both past and present. Art practices from around the world are examined for form and content. Emphasis will be on Western Art. Course Outcomes: 1. Articulate verbally and in writing a general understanding of the significance of visual art in a wide variety of culture and media. 2. Create a personal work of art. Articulate verbally and in writing the form and content of the piece, along with information about significant artists and art works relative to the created artwork, and to visual art. 3. Articulate verbally and in writing appropriate art vocabulary, and art evaluation concepts, when viewing visual art.
    Assujettir:
    Art History
    Créateur:
    Linn Benton Virtual College
    Resource Type:
    Full Course

  • BA 101 - Introduction to Business

    La description:
    This course provides a general survey of the functional and interdependent areas of business management, marketing, accounting and finance, and management information systems. The course includes business trends, operation and management of a business, ethical challenges, environmental responsibility, change, global perspectives, and the dynamic roles of management and staff. Additionally, the course incorporates aspects of team interaction and continuous process improvement. You are provided with the opportunity to explore the Internet and information technology relating to business operations. Course Outcomes: 1. Define commonly used business and economics terminology. 2. Describe the functional areas of any business organization. 3. Explain revenues, expenses, and how profit is derived. Differentiate between objectives, strategies, tactics, and operations. 4. Describe the components of a business plan. 5. Prepare a basic business plan. 6. Explain the importance of ethics in business.
    Assujettir:
    Marketing
    Créateur:
    Linn Benton Virtual College
    Resource Type:
    Full Course

  • BA 111 - Introduction to Practical Accounting I

    La description:
    This course covers the fundamental principles of double-entry accounting, use of the general journal and general ledger, simple financial statements, the accounting cycle, control of cash, and an introduction to payroll accounting, purchases and sales. Course Outcomes: 1. Demonstrate a basic understanding of the double-entry accounting system. 2. Manually complete the entire accounting cycle for a service- based sole proprietorship on the accrual basis. 3. Prepare basic financial statements for a service-based sole proprietorship. 4. Demonstrate an understanding of control of cash processes and bank reconciliations. 5. Calculate basic payroll and payroll tax activity. 6. Prepare simple federal quarterly and annual payroll tax forms.
    Assujettir:
    Accounting
    Créateur:
    Linn Benton Virtual College
    Resource Type:
    Full Course

  • BA 112 - Practical Accounting II

    La description:
    This course continues Practical Accounting I with more detailed explanations of the accounting cycle. Covers special journals, ledgers, business forms, including vouchers. Emphasizes accounting for partnerships. Course Outcomes: 1. Complete the entire accounting cycle for a merchandising company. 2. Demonstrate an understanding of accounting for bad debts. 3. Demonstrate an understanding of accounting for notes receivable and notes payable. 4. Compute the cost of fixed and intangible assets and natural resources. 5. Prepare basic depreciation, depletion and amortization calculations. 6. Describe the characteristics of partnerships and basic partnership accounting.
    Assujettir:
    Accounting
    Créateur:
    Linn Benton Virtual College
    Resource Type:
    Full Course

  • BA 113 - Practical Accounting III

    La description:
    This is the third course in the Practical Accounting series. This course covers entries requiring analysis and interpretation, unearned and accrued items, depreciation of assets, manufacturing accounting and other managerial accounting procedures. Course Outcomes: 1. Describe the characteristics of a corporation. 2. Demonstrate an understanding of the accounting processes specific to stock, dividends, treasury stock and retained earnings. 3. Prepare the accounting for basic bond transactions. 4. Demonstrate an understanding the cash flows statement preparation process for both the indirect and the direct method. 5. Interpret and analyze financial statements. 6. Explain how to handle transactions in a voucher system.
    Assujettir:
    Accounting
    Créateur:
    Linn Benton Virtual College
    Resource Type:
    Full Course

  • BA 177 - Payroll Accounting Online

    La description:
    This course is designed to teach, reinforce and supplement payroll skills in both manual and computerized formats. Course Outcomes: 1. Compute the income tax withholding from employee wages. 2. Calculate employee's withholding allowances for IRS Form W-4. 3. Determine employer's quarterly estimated payments. 4. Describe how the Federal Insurance Contributions Act (FICA) is applied by employers. 5. Describe the federal deposit system and how the Electronic Federal Tax Payment System is used by employers. 6. Describe the difference between employees and independent contractors.
    Assujettir:
    Accounting
    Créateur:
    Linn Benton Virtual College
    Resource Type:
    Full Course

  • BA 211 - Principles of Accounting: Financial

    La description:
    Presents financial accounting concepts and the use of accounting information in decision making. Includes an overview of the accounting cycle. Course Outcomes: 1. Use the accounting cycle to develop financial statements from business transactions. 2. Analyze basic business economic events to determine their effect on accounts and financial statements. 3. Interpret and analyze financial statements to aid in decision making. 4. Demonstrate a basic understanding of the principles of internal control and apply them to relatively straight-forward situations to identify strengths and weaknesses. 5. Interpret and analyze accrual and cash flow information presented in accounts. 6. Analyze issues relating to inventory, receivables, long-lived assets, liabilities and stockholder’s equity and recommend appropriate accounting treatment. 7. Describe basic generally-accepted accounting principles.
    Assujettir:
    Accounting
    Créateur:
    Linn Benton Virtual College
    Resource Type:
    Full Course

  • BA 213 - Principles of Accounting: Managerial

    La 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.
    Assujettir:
    Accounting
    Créateur:
    Linn Benton Virtual College
    Resource Type:
    Full Course

  • BA 215 - Survey of Accounting

    La 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.
    Assujettir:
    Accounting
    Créateur:
    Linn Benton Virtual College
    Resource Type:
    Full Course

  • BA 223 - Principles of Marketing

    La 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.
    Assujettir:
    Marketing
    Créateur:
    Linn Benton Virtual College
    Resource Type:
    Full Course