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ART 102 - Understanding Art
Unrestricted Use
CC BY
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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.

Subject:
Art History
Arts and Humanities
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 101 - Introduction to Business
Unrestricted Use
CC BY
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0.0 stars

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.

Subject:
Business and Communication
Marketing
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 111 - Introduction to Practical Accounting I
Unrestricted Use
CC BY
Rating
0.0 stars

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.

Subject:
Accounting
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 112 - Practical Accounting II
Unrestricted Use
CC BY
Rating
0.0 stars

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.

Subject:
Accounting
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 113 - Practical Accounting III
Unrestricted Use
CC BY
Rating
0.0 stars

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.

Subject:
Accounting
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 177 - Payroll Accounting Online
Unrestricted Use
CC BY
Rating
0.0 stars

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.

Subject:
Accounting
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 211 - Principles of Accounting: Financial
Unrestricted Use
CC BY
Rating
0.0 stars

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.

Subject:
Accounting
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 213 - Principles of Accounting: Managerial
Unrestricted Use
CC BY
Rating
0.0 stars

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
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 215 - Survey of Accounting
Unrestricted Use
CC BY
Rating
0.0 stars

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
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 222 - Financial Management
Unrestricted Use
CC BY
Rating
0.0 stars

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:
Business and Communication
Finance
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 223 - Principles of Marketing
Unrestricted Use
CC BY
Rating
0.0 stars

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:
Business and Communication
Marketing
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 224 - Human Resource Management
Unrestricted Use
CC BY
Rating
0.0 stars

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:
Business and Communication
Management
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 226 - Business Law
Unrestricted Use
CC BY
Rating
0.0 stars

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
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 228 - Computerized Accounting
Unrestricted Use
CC BY
Rating
0.0 stars

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
Business and Communication
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 260 - Small Business Management
Unrestricted Use
CC BY
Rating
0.0 stars

This course focuses on the entrepreneurial phases associated with start-up and management of small business. This course will teach future entrepreneurs and managers to recognize opportunities and to use effective entrepreneurial and small business management practices.

Course Outcomes:
1. List and discuss the characteristics of successful entrepreneurs.
2. Analyze new business opportunities that exist in the marketplace.
3. Evaluate the feasibility of pursuing an opportunity that you’ve recognized.
4. Develop a business plan that includes both conceptual and technical components.
5. Identify and discuss obstacles to entrepreneurial success.
6. Identify the resources and financing necessary to start an entrepreneurial venture.
7. Discuss organizational characteristics and best management practices for start-up companies.

Subject:
Business and Communication
Management
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 275 - Business Quantitative Methods
Unrestricted Use
CC BY
Rating
0.0 stars

This course presents statistical analysis and quantitative tools for applied problem solving and making sound business decisions. Special attention is given to assembling statistical description, sampling, inference, regression, hypothesis testing, forecasting, and decision theory.

Course Outcomes:
1. Understand the meaning and use of statistical terms used in today’s business/economic environment.
2. Collect, organize, summarize, interpret, and present data in tables and charts.
3. Apply descriptive statistical measures to data.
4. Apply probability distributions to model various business and economic processes.
5. Apply statistical inference techniques (including statistical estimation and hypothesis testing) in various business and economic situations.
6. Apply simple linear regression analysis to model various business and economic relationships.

Subject:
Business and Communication
Marketing
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 285 - Business Relation in a Global Economy
Unrestricted Use
CC BY
Rating
0.0 stars

An analysis of the behavior of humans as actors in a variety or organizational contexts and cultures, including group, inter-group, and individual behavior. A cross cultural perspective of organizational behavior is also examined, including the concepts of time-management, work ethic, teamwork, and verbal and non-verbal communication.

Course Outcomes:
1. Describe why managers and entrepreneurs require a knowledge of organizational behavior.
2. Describe characteristics of culture and resulting behavioral tendencies (especially as related to communication, teamwork and leadership, and conflict resolution).
3. Explain the foundations of individual behavior in diverse organizational and cultural settings.
4. Explain the foundations of group behavior in diverse organizational and cultural settings.
5. Discuss inter-group behavior.
6. Identify the rules of organizational design.
7. Describe organizational culture.

Subject:
Business and Communication
Public Relations
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BA 291 - Business Process Management
Unrestricted Use
CC BY
Rating
0.0 stars

The course helps you identify information-bearing events, assess and improve process efficiency, learn to model and analyze business processes, recognize probabilistic components of business processes, and understand the interactions between human behavior and process design. Hands-on, case-based course work allows you to practice some of the principles addressed. You will demonstrate the ability to utilize business computer applications.
Course Outcomes:

Conceptualize business operations as processes.
1. Model simple business processes in terms of the actors and activity sequences involved, the data flowing through those sequences and the dependencies between data and business activities.
2. Recognize probabilistic components of business processes and assign distributions to these components.
3. Characterize business processes in terms of their key operations characteristics; e.g.,productivity, efficiency, service quality, sustainability, time and costs associated with waiting, material volume and service/product customization.
4. Formulate improvements to observed processes and estimate the effects of these improvements with the help of simulation.
5. Identify the role of information systems in business processes; e.g., recognize and specify where information technology can be applied; recognize the role of Enterprise Resource Planning (ERP) systems.
6. Recognize the interdependence of business processes within and across organizational boundaries.

Subject:
Business and Communication
Management
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BI 101 - General Biology 1
Unrestricted Use
CC BY
Rating
0.0 stars

BI 101 is an introductory lab science course intended for majors in disciplines other than the biological sciences. This course is designed to help you discover the applications of science to your everyday life, as well as provide elements of critical thinking. This course has four Credit Units that emphasize a variety of topics including ecological principles, biodiversity, and impact of human activities on the environment.

Course Outcomes:
1. Discuss biological community interactions.
2. Explain how changes in human population and/or actions impact natural ecosystems.
3. Describe the movement of energy & nutrients through trophic levels.
4. Recognize the appropriate taxonomic level of an organism based on key characteristics or traits.

Subject:
Biology
Life Science
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020
BI 102 - General Biology 2
Unrestricted Use
CC BY
Rating
0.0 stars

This is an introductory lab science course intended for majors in disciplines other than the biological sciences. The topics presented include biological molecules, cellular biology, genetics and inheritance, biotechnology, and evolutionary processes. Additionally, the course is designed to help you discover the applications of science in your everyday life, as well as provide elements of critical thinking.

Course Outcomes:
1. Explain how natural selection drives evolution.
2. Express how changes in the genome can affect the phenotype or traits within a population.
3. Be able to describe the patterns of inheritance.
4. Be able describe selected key cell processes.
5. Distinguish between the groups of biomolecules.

Subject:
Biology
Life Science
Material Type:
Full Course
Provider:
Linn-Benton Community College
Author:
Linn Benton Virtual College
Date Added:
07/09/2020