Community College of Rhode Island

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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 1290 Peachtree Computer Application 1  
BUSN 1300 Timeslips 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 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, the student will acquire the listed skills.

  • Apply basic computational techniques to solve quantitative financial accounting problems.
  • Draw from financial information to construct a debit/credit transaction in good form
  • Demonstrate knowledge of the business accounting cycle for the corporate form of business
  • Identify and describe terms associated with financial accounting
  • Prepare and interpret a multiple-step income statement, retained earnings statement, and classified balance sheet for a merchandising firm organized as a corporation
  • Demonstrate knowledge of accounting for short-term liquid assets, long-term assets, current liabilities, long term liabilities and stock holders' equity.

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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, the student will acquire the listed skills.

  • Apply basic computational techniques to solve quantitative managerial accounting problems
  • Identify and describe terms associated with managerial accounting
  • Prepare and interpret statement of cash flows
  • Analyze a firm’s financial activities using financial statement analysis tools
  • Identify and describe the three costs associated with a manufactured product
  • Describe the master budget process for a firm
  • Apply the tools of cost-volume-profit analysis, differential analysis, and capital investment analysis to solve problems of an internal business nature

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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, the student will acquire the listed skills.

  • Identify and apply accounting terms, concepts, principles, and procedures generally applicable to a business and apply those principles using an integrated accounting software package
  • Compare and contrast the cash and accrual methods of accounting using an accounting software package
  • Develop an understanding of adjusting entries and financial statement preparation, using an accounting software package
  • Demonstrate the ability to use and evaluate software setup procedures, data entry and manipulation, information retrieval, and troubleshooting in an accounting environment
  • Demonstrate the ability to enter transactions and adjust data using an accounting software package
  • Demonstrate a working knowledge of accounts receivable and accounts payable, including treatment of taxes and discounts using an accounting software package
  • Demonstrate and apply skills for managing of inventory and inventory-related accounts using an accounting software package
  • Demonstrate and apply a working knowledge of the concepts associated with payroll and their application using an accounting software package
  • Demonstrate and apply a working knowledge of costing concepts and their application using an accounting software package

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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, the student will acquire the listed skills.

  • Apply the steps in the income tax formula for the preparation of an individual income tax return
  • Identify and describe terms associated with personal income taxes
  • Demonstrate knowledge of gross income inclusions and gross income exclusions
  • Know how to determine the filing status and filing requirements of an individual taxpayer
  • Know how to apply the tests of dependency to determine whether the taxpayer is eligible to take a dependency exemption
  • Know how to identify and calculate deductions for adjusted gross income
  • Know how to identify and calculate itemized deductions
  • Know how to identify and calculate income tax credits available to individual taxpayers
  • Identify the basic concepts associated with the disposal of capital assets

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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 and inventories. Prerequisite: ACCT 1020 Lecture: 5 hours

Upon successful completion of the following course, the student will acquire the listed skills.

  • Explain the environment and theoretical structure of financial accounting
  • Prepare a classified balance sheet and explain the purpose of financial statement disclosures
  • Prepare an income statement and describe issues dealing with income statement content, presentation and disclosure
  • Describe the measurement of periodic accounting income
  • Explain the valuation and the related income statement effects of transactions involving accounts and notes receivable
  • Explain the measurement and reporting issues involving inventories and the related cost of goods sold
  • Explain the measurement and reporting issues for tangible and intangible long-term assets; including acquisition, disposition, utilization and impairment
  • Discuss and calculate the time value of money concepts

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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 and fixed assets; depreciation and depletion; intangible assets; current and long-term liabilities and stockholders’ equity. Prerequisite: ACCT 2010 Lecture: 5 hours

Upon successful completion of the following course, the student will acquire the listed skills.

  • Describe the accounting for various investment securities including the equity method
  • Discuss the liability, and shareholders’ equity sections of the balance sheet to include a detailed analysis of current liabilities, contingencies, bonds payable, long-term notes payable, paid-in capital, and retained earnings
  • Discuss and calculate basic and fully diluted earnings per share.
  • Describe the accounting for leases from the perspective of the lessor and lessee
  • Discuss deferred income taxes including deferred tax assets and deferred tax liabilities
  • Describe the accounting and reporting issues for company pension plans, and other post-retirement benefits related to stock option plans, and stock appreciation rights
  • Discuss accounting changes and corrections of accounting errors
  • Prepare and interpret a statement of cash flows

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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, the student will acquire the listed skills.

  • Examine and develop a strategy for improving interpersonal job-oriented skills
  • Communicate effectively through both oral and written presentations.
  • Work effectively as a team member through group projects, case studies, and problem analysis
  • Manage and/or describe conflict and conflict resolution strategies
  • Effectively manage their time, utilizing organization and decision making skills
  • Explain the role of organizational politics in effective working relationships
  • Examine and reflect upon their own career interests

 

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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, the student will acquire the listed skills.

  • 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
  • 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
  • Describe and apply key aspects of managing a business, including Leadership; Management and Employee Empowerment
  • Distinguish among the various forms of business ownership and various ways of getting a business started
  • Examine and reflect upon personal strengths and weaknesses as it relates to entrepreneurial tendencies
  • Utilize computer skills through the Internet, word processing, and other software
  • Communicate effectively through written and oral presentation assignments
  • Work effectively as a team member through team projects, case studies and problem analysis

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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, the student will acquire the listed skills.

  • Describe and discuss the four components of effective communication as they relate to marketing: source, medium, message, audience
  • Analyze marketing communications problems and develop proactive and / or reactive solutions
  • Identify and explain issues involved in international communication and conduct necessary research to address these issues.
  • Describe and develop effective Integrated Marketing Communications (IMC) strategies and materials
  • Collect and analyze information by using technological resources – including online databases
  • Communicate effectively through both oral and written presentations.
  • Work effectively as a team member through group projects, case studies, and problem analysis
  • Examine and reflect upon personal career interests as they relate to the field of advertising.

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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, the student will acquire the listed skills.

  • Identify the functions of banking and its relationship with the consumer and business
  • Recognize the value of using credit with prudence
  • Analyze and discuss the benefits of life, auto, and home insurance
  • Know how to purchase and maintain real property
  • Describe and discuss the cost differential relative to buying and leasing automobiles, machinery, and equipment
  • Describe how to procure a personal loan
  • Describe and discuss the basic concepts of the stock, bond, and mutual funds markets
  • Know how to read the financial statements of a corporation
  • Describe and discuss how one prepares for financial security during retirement

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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, the student will acquire the listed skills.

  • Describe the role of small business in a national and global economy
  • Prepare a business plan
  • Identify and describe the various ways one can start a small business, buy an existing business, or enter into a franchise agreement
  • Describe and discuss the importance of market research
  • Explain the various ways to grow and expand a business
  • Describe and discuss the mechanics of operating a small business, i.e.; pricing, human relations, purchasing and inventory, and financial controls
  • Explain the various opportunities available in small business
  • Know how to read the financial statements for a business

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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, the student will acquire the listed skills.

  • Demonstrate a fundamental understanding of leadership and the skills necessary for effective leadership
  • Provide a personal viewpoint of leadership orientation and philosophy
  • Explain effective techniques and strategies for articulating a vision
  • Outline the importance of setting goals
  • Employ sound decision-making
  • Exhibit effective team skills and identify team building skills
  • Discuss the roles of empowerment and delegation as an effective leadership skill
  • Illustrate the role of a leader in initiating change and helping others to adjust to change
  • Recognize the various types of conflict and ways to manage and/or create it
  • Describe the complexities inherent in ethical leadership
  • Interpret and evaluate the servant-leader’s role in leadership
  • Communicate effectively through both oral and written presentations
  • Conduct research and analyze information by using both human and technological resources

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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, the student will acquire the listed skills.

  • Describe the sales environment and decide which customer segments to target
  • Explain how providing service to the customer leads to lifetime worth
  • Discuss the potential lifetime value for each customer prospect
  • Examine what a salesperson must accomplish to create customer loyalty
  • Describe how to create value and maintain customers over the long-term
  • Recognize how to grow a business using partnering with customers
  • Illustrate how to initiate and nurture the business relationship
  • Outline the characteristics for a successful salesperson

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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, the student will acquire the listed skills.

  • Describe and discuss the characteristics, advantages and limitations of the major advertising media in the US
  • Describe and discuss methods for measuring advertising reach and effectiveness – including the Neilsen and Arbitron Rating Systems
  • Develop an appropriate, efficient and effective advertising plan for a company or organization
  • Describe the role of advertising in marketing strategy as well as its impact as an industry
  • Collect and analyze information by using technological resources – including online databases
  • Communicate effectively through both oral and written presentations
  • Work effectively as a team member through group projects, case studies, and problem analysis
  • Describe and discuss various positions in the advertising field and examine and reflect upon personal career interests

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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, the student will acquire the listed skills.

  • Explain why companies engage in international business
  • Describe the impact of technology on globalization
  • Describe international business and how it differs from domestic business
  • Describe the forces that affect international business
  • Identify various cultural differences and behavioral factors between countries.
  • Explain the significance of value, competitive advantage and focus to global companies
  • Identify global opportunities and threats
  • Compare and contrast adaptation and standardization
  • Illustrate how partnerships and alliances can gain entry into new areas.
  • Identify factors to consider in deciding whether to enter certain areas
  • Explain how the current exchange rate impacts the success of a company in another country
  • Develop a strategy for a company to enter a new country

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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, the student will acquire the listed skills.

  • Create and edit chart of accounts using QuickBooks software
  • Make deposits, write checks, and reconcile bank statements using QuickBooks software
  • Create customers, jobs and customer invoices using QuickBooks software
  • Record sales, customer payments and credit memos using QuickBooks software
  • Create vendors, items and purchase orders using QuickBooks software
  • Record bills and pay bills using QuickBooks software
  • Use time tracking, transfer tracked time to customer invoices and process payroll using QuickBooks software
  • Customize and print various reports using QuickBooks software
  • Back up and restore QuickBooks data files

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BUSN 1290:  Peachtree Computer Application - 1 Credit

Peachtree Accounting is a widely used computerized accounting package for small business. Topics covered include: recording vendor invoices, writing checks, preparation of payroll, invoicing customers, tracking inventory, creating reports and financial statements, managing accounts receivable and accounts payable. 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, the student will acquire the listed skills. 

  • Create and edit chart of accounts using Peachtree software
  • Make deposits, write checks, and reconcile bank statements using Peachtree Software
  • Add vendors, record vendor invoices, record vendor credit memos and pay vendors using Peachtree software
  • Create customers, quotes, sales orders and customer invoices using Peachtree software
  • Record sales, customer payments and credit memos using Peachtree software
  • Process payroll using Peachtree software
  • Allocate job costs using Peachtree software
  • Customize and print various reports using Peachtree software
  • Back up and restore Peachtree data files

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BUSN 1300:  Timeslips Computer Application - 1 Credit

Timeslips is a time and billing program for service professionals and offices. Topics covered include defining user activity and client names, tracking time and expenses on slips, entering transactions, report and report wizard, bills and billing assistant, speeding data entry and protecting the data. Lecture: 2 hours, Lab: 2 hours

Upon successful completion of the following course, the student will acquire the listed skills.

  • Add and edit timekeepers, tasks, expenses, clients, references, abbreviations and global messages using Timeslips software
  • Enter time on time slips and enter expenses on expense slips using Timeslips software
  • Prepare pre-bill worksheets, put bills in proof stage, approve bills and undo approved bills using Timeslips software
  • Enter client (customer) payments, reverse payments, write-offs, credits and refunds using Timeslips software
  • Construct timesheet templates, create time slips with timesheets using Timeslips software
  • Create funds, enter payment from client to funds, deposit from a third party, payment from funds to bill, and withdrawal to pay a third party using Timeslips software
  • Create a new Timeslips database (company) using Timeslips software
  • Customize and print various reports using Timeslips software
  • Back up and restore Timeslips data files

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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, the student will acquire the listed skills.

  • Describe and discuss the elements of effective management
  • Identify environmental issues as they impact management and develop strategies to adapt to these environments
  • Identify and explain issues involved in managing a diverse workforce and conduct necessary research to address these issues
  • Discuss and apply the planning, organizing and control processes
  • Identify, discuss and/or describe various theories related to the development of leadership skills, motivation techniques, teamwork and effective communication
  • Communicate effectively through both oral and written presentations
  • Conduct research and analyze information by using both human and technological resources
  • Work effectively as a team member through group projects, case studies and problem analysis.

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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, the student will acquire the listed skills.

  • Explain the components of marketing and how they it fit into the value chain.
  • Identify the basic elements of a marketing strategy
  • Explain the different strategies that are used for different markets
  • Identify the components of the marketing environment and how they impact marketing
  • Explain each component of the marketing mix
  • Demonstrate an understanding of the entire marketing process
  • Communicate effectively through both oral and written presentations

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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, the student will acquire the listed skills.

  • Analyze industry structure and environmental trends to assess industry potential
  • Assess a firm’s resources for their potential to generate a competitive advantage
  • Understand corporate governance and how boards function
  • Explain the elements of the strategic management process
  • Apply critical thinking skills through competitive and corporate strategy analysis.
  • Communicate effectively through both oral and written presentations
  • Conduct research and analyze information by using both human and technological resources
  • Work effectively as a team member through group projects, case studies and problem analysis

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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, the student will acquire the listed skills.

  • Identify a business that would correspond with the student’s skills and financial resources
  • Describe and discuss the importance of understanding the competition
  • Explain the importance of proper location
  • Describe and discuss the importance of a business plan and how to design it
  • Describe and discuss the importance of market research
  • Recognize the necessity of finding and/or developing strong financial resources
  • Examine and reflect upon personal strengths and weaknesses relative to operating effectively

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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, the student will acquire the listed skills.

  • Describe and discuss the functions, forms, and evolution of money
  • Identify and describe the various financial markets and financial instruments
  • Explain the operations of non-depository financial institutions
  • Explain the operations of depository financial institutions
  • Describe monetary policy through the operating procedures of the Federal Reserve System

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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, the student will acquire the listed skills.

  • Identify and describe terms and concepts associated with investments
  • Describe and discuss various investment opportunities
  • Differentiate between short-term and long-term investments
  • Demonstrate knowledge of corporate rational for the issuance of corporate stocks and bonds
  • Describe and discuss the basic concepts of the stock, bond, and mutual fund markets
  • Describe and discuss the real estate market and the advantages and disadvantages of real estate in an investment portfolio

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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, the student will acquire the listed skills.

  • Explain the human resources management process and its importance to organizational effectiveness
  • Identify various challenges facing the management of human resources
  • Explain the strategic role of human resources management
  • Describe and discuss factors influencing the individual-organizational relationship
  • Outline the legal framework of Equal Employment and the management of Equal Employment & Diversity
  • Describe and conduct a job analysis
  • Describe and/or discuss various techniques for recruiting, selecting, training and compensating an effective workforce
  • Recognize the influence of the global environment on human resources management
  • Communicate effectively through both oral and written presentations
  • Conduct research and analyze information by using both human and technological resources
  • Work effectively as a team member through group projects, case studies and problem analysis

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Last Updated: 2/14/14