ACCT / BUS / REAL Student Learning Outcomes (SLOs) (as of Sept 2014)
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1 ACCT / BUS / REAL Student Learning Outcomes (SLOs) (as of Sept 2014) FACULTY: You must include the SLOs for your class in your class syllabus. You must also make sure that, at the end of the class, the students can clearly and confidently show and prove that the three SLOs were accomplished. You will be informed when Assessments of SLOs for your class are required. Contact Christina Hata (chata@miracosta.edu; x6399) with BUS / REAL questions, and Mike Deschamps (mdeschamps@miracosta.edu; x6488) with ACCT questions. CTE Mission Statement: Career and Technical Education prepares students for successful employment, life enrichment and future learning. BUSINESS and ACCOUNTING Mission Statement: The Business and Accounting programs educate, develop and prepare students to successfully meet the multidisciplinary, technological and ethical challenges of a dynamic global business environment. CTE Program-Level Outcomes: Technical Skills, Application of Discipline Skills, Critical Thinking and Problem Solving, Communication, Professional Behavior. Accounting (ACCT) ACCT 101 Practical Accounting 1. Complete an accounting cycle for a sole proprietorship according to Generally Accepted Accounting Principles (GAAP). 2. Generate and record payroll and payroll-related liabilities in accordance with state and federal laws and regulations. 3. Explain and apply the principle objectives and practices of proper internal control and/or evaluate ethical standards in a given business situation. ACCT 145 Individual Income Tax 1. Prepare a federal income tax return in proper form according to current federal tax rules and regulations. 2. Prepare a California income tax return in proper form according to current California tax rules and regulations. 3. Research and analyze a specific tax situation to develop and communicate proper tax treatment. ACCT 146 Taxation of Corporations, Partnerships, Estates, and Trusts 1. Apply federal and California income tax filing requirements, procedures, and tax elections for C corporations, partnerships, S corporations, estates, and trusts. 2. Calculate federal and state income taxes using applicable laws, standard forms, and necessary working papers. 3. Research and analyze a specific tax situation to develop and communicate proper tax treatment. ACCT 148 Computer Accounting 1. Using the current accounting software package, complete the accounting cycle for a business. 2. Using the current accounting software package, complete a payroll period for a business. 3. Using the current accounting software package, complete an income statement and balance sheet with inventory and cost of goods sold components. ACCT 158 Business Mathematics 1. Utilize whole numbers, fractions, decimals, algebraic expressions and percentages to solve applicable business problems. 2. Complete an inventory and cost of goods sold (COGS) calculation using LIFO, FIFO, weighted average and specific identification methods. 3. Calculate depreciation using straight line, declining balance, sum of the year s digits, and units of production methods. ACCT 201 Financial Accounting 1. Analyze and record business transactions using double entry accounting method and in accordance with generally accepted accounting principles (GAAP). 2. Prepare a Balance Sheet, Income Statement, and Statement of Cash Flows for one accounting cycle. 3. Interpret and analyze the Income Statement, Balance Sheet, and Statement of Cash Flows for the purpose of making business decisions. ACCT 202 Managerial Accounting
2 1. Construct and analyze accounting information for the purpose of making business decisions. 2. Prepare and evaluate information and reports used by management to plan, direct, motivate, and control manufacturing processes for various business costing models. 3. Develop a cost behavior model for the purpose of making business decisions. Business Administration (BUS) BUS 117 Human Resources Management 1. Describe how human resources management supports business strategy. 2. Prepare a job analysis and an Equal Employment Opportunity (EEO) compliant job description. 3. Identify employee motivation techniques and strategies, and propose a performance evaluation system, communication program, and a benefits and compensation plan. BUS 120 Introduction to Business 1. Research, identify and analyze potential career opportunities to determine future educational and employment goals. 2. Explain and differentiate the various business disciplines/functions using appropriate terminology and context. 3. Evaluate management performance based on standards discussed in class. BUS 130 Small Business Management 1. Appraise one's own skills, abilities and values to determine optimal fit in the global business environment. 2. Analyze and evaluate performance in a given business situation. 3. Propose and evaluate the viability of a business opportunity. BUS 131 Management Principles 1. Prepare a Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis for the purpose of making business decisions. 2. Differentiate among leadership styles and make recommendations based on effective leadership models. 3. Characterize how managers use organizational resources to fulfill business and ethical responsibilities to all stakeholders. BUS 132 Marketing 1. Identify a target market and develop the marketing mix for a specific product or service. 2. Utilize primary and secondary research sources and techniques to make a product or service marketing decision. 3. Identify potential distribution channels for a specific product or service in a global business environment. BUS 133 Project Management 1. Upon successful completion of this course students will be able to create an effective plan and schedule for a personal or business project from defined criteria. 2. Upon successful completion of this course students will be able to explain the techniques used to monitor, control, and measure performance of a project once underway. 3. Upon successful completion of this course students will be able to analyze the competing demands of time, scope, and resources. BUS 134 Retail Management 1. Research, identify and analyze potential retail career opportunities to determine future educational and employment goals. 2. Evaluate a potential location and develop a layout analysis for a proposed retail business. 3. Compare and contrast the principles of retail management to various types of retail businesses. BUS 135 Personal Selling 1. Research, identify and analyze potential sales career opportunities to determine future educational and employment goals. 2. Propose a sales strategy for a specific product or service. 3. Prepare, develop and deliver a sales presentation based on guidelines established in class. BUS 136 Human Relations in Business 1. Identify, compare and contrast communication styles to improve personal effectiveness. 2. Interpret common theories of human behavior and choose techniques for personal integration. 3. Evaluate self-esteem through self-assessment and/or observation and discuss improvement strategies.
3 BUS 137 Customer Service 1. Characterize the principles of effective customer service for an organization. 2. Analyze and critique customer service performance of an organization. 3. Develop a customer service program designed to meet the goals of a specific organization. BUS 138 Advertising and Public Relations 1. Compare and contrast advantages and disadvantages of various media for advertising campaigns. 2. Analyze and critique advertising messages based on guidelines established in class. 3. Design, formulate, and develop an advertising and/or public relations campaign based on guidelines established in class. BUS 140 Legal Environment of Business 1. From a set of facts, prepare a legally enforceable contract for a party you represent. 2. Given a business scenario, determine the relevant legal and ethical issues, present the options, and make recommendations on how you would address them. 4. Prepare and deliver a presentation on a law topic of interest utilizing legal and business research techniques and appropriate presentation principles established in class. BUS 147 Personal Finance 1. Prepare personal financial statements and budget proposals that meet individual financial goals. 2. Prepare an investment risk and reward analysis and propose an appropriate asset allocation with rationale. 3. Given a financial scenario, design and support an appropriate retirement plan and/or estate plan. BUS 160 International Business (to be effective for Spring 2015) 1. Analyze and formulate recommendations for operational issues facing an international business. 2. Research a specific country and document considerations when introducing a new product or service into said country. 3. Propose specific actions that can be taken in a specific emerging economy which is facing environmental damage or natural resource shortages as a result of their growing economy. BUS 170 Entrepreneur I 1. Assess and evaluate your potential for entrepreneurial success using guidelines discussed in class. 2. Assess and evaluate ideas for businesses using guidelines discussed in class. 3. Analyze and support a choice for starting or buying a new business or franchise including entity selection, and describe the product or service differentiation strategy. BUS 171 Entrepreneur II 1. Conduct research, prepare and defend a marketing plan for a proposed business using guidelines discussed in class. 2. Conduct research, prepare and defend a financial plan for a proposed business using guidelines discussed in class. 3. Conduct research, prepare and defend a management plan for a proposed business using guidelines discussed in class. BUS 204 Business Statistics 1. After successful completion of the course students will be able to summarize and analyze statistical data to solve practical business related problems. 2. After successful completion of the course students will be able to interpret the relevance of statistical findings for business problem solving and decision making. 3. After successful completion of the course students will be able to apply technology to statistical analysis and problem solving. BUS 290 Business Communication 1. Compose, prepare, and revise written documents using business writing principles, correct grammar, punctuation, and business format, to achieve identified objectives. 2. Structure and implement a job search strategy based on guidelines established in class. 3. Prepare and deliver an oral presentation utilizing speaking techniques and technology based on guidelines established in class. REAL 100 Real Estate Principles Real Estate (REAL)
4 1. Compare and contrast the advantages and disadvantages of owning real property. 2. Name and describe five methods to legally hold title to real property in California. 3. Interpret the laws related to acquiring and keeping a real estate license in California. REAL 105 Real Estate Practice 1. Describe the concept of a marketing niche. Explain how this is essential to start a career in real estate. 2. Apply the principles for prospecting to the real estate market. 3. Apply real estate laws and regulations to documents necessary to sell and purchase a house. REAL 110 Real Estate Legal Aspects 1. Compare and contrast the differences between mediation and arbitration. 2. Interpret and analyze commonly used real estate disclosure statements. 3. Interpret and analyze real estate listing and purchase contracts. REAL 120 Real Estate Finance 1. Describe and explain the role and function of the Federal Reserve System. 2. Interpret and analyze a Uniform Standard Residential Application (1003) 3. List, compare and contrast conventional and government loan programs. REAL 130 Real Estate Appraisal 1. Interpret and analyze a Uniform Residential Appraisal Form (1004). 2. Describe and analyze the standard appraisal process. 3. Name, describe, and explain the elements, principles and forces of value. REAL 206 Real Estate Economics 1. Trace the beginning of the concept of money to the development of the Federal Reserve System. 2. Describe and analyze the "Green Movement" in housing. 3. Identify and describe the role of fiscal and monetary policies as they pertain to the effect they have on real estate. REAL 240 Computer Applications in Real Estate 1. Apply the principles of web development for developing a real estate website. 2. Apply the principles of Microsoft PowerPoint or other sources to develop a professional multi-media presentation on a topic in real estate. 3. Apply the principles of Microsoft Word or other sources to develop a professional real estate flyer. REAL 250 Property Management 1. Describe and analyze the small claims court process. 2. Name, define and explain a law (or laws) related to landlord/tenant relationships. 3. Interpret and explain standard property management contracts. Program Student Learning Outcomes (PSLO s): Accounting AA and COA: At the end of this program, the student will be able to successfully construct and analyze accounting information for the purposes of making business decisions. Bookkeeping AA and COA: At the end of this program, the student will be able to analyze and record business transactions using double-entry accounting as well as construct and interpret required financial statements. Business Administration for Transfer AS: At the end of this program, the student will be able to interpret and analyze the Income Statement, Balance Sheet, and Statement of Cash Flows for the purpose of making business decisions. Business Entrepreneurship AA and COA: At the end of this program, the student will be able to select a target market and develop the marketing mix for a specific product or service. Management AA and COA: At the end of this program, the student will be able to identify, compare and contrast communication styles to improve personal effectiveness. Marketing AA and COA: At the end of this program, the student will be able to select a target market and develop the marketing mix for a specific product or service.
5 Retail Management AA and COA: At the end of this program, the student will be able to evaluate a potential layout analysis for a proposed retail business. Social Media for Business COA: The student will be able to develop a social media marketing plan using multiple platforms to reach their audience. Real Estate AA and COA: At the end of this program, the student will be able to interpret and analyze real estate listing and purchase contracts. Real Estate Entrepreneurship AA and COA: At the end of this program, the student will be able to interpret and analyze real estate listing and purchase contracts.
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