CBA UNDERGRADUATE ASSESSMENT MATRIX CORE KNOWLEDGE LEARNING OUTCOMES

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1 BUS110_L1 BUS110_L2 BUS110_L3 BUS110_L4 BUS111_L1 BUS111_L2 BUS111_L3 BUS111_L4 BUS201_L1 BUS201_L2 BUS201_L3 BUS201_L4 BUS202_L1 BUS202_L2 BUS202_L3 BUS202_L4 BUS202_L5 BUS202_L6 BUS 110 Understand and utilize Internet and IT concepts Understand and utilize word processing applications Understand and utilize spreadsheet applications Understand and utilize presentation software applications BUS 111 Understand the concept of compound interest and be able to perform a variety of compound interest computations Understand the concept of optimixation and be able to perform optimization analysis Translate the verbal description of an application into its mathematical representation Interpret the meaning of mathematical outcomes in applied problems BUS 201 Apply accounting information and construct financial statements Conduct basic transactions effect the financial statements Explain and apply the accrual process of accounting Analyze financial statements through horizontal and vertical analysis and by being able to calculate and explain the meaning of commonly used accounting ratios BUS 202 Explain cost behavior, product, and period, and be able to compute breakeven in single and multi-product environment. Describe manufacturing costs flows and the allocation of overhead to products and services including activity based costing Construct a statement of cashflows using the indirect method and be able to explain the significance of the various components of operating, investing and financing cashflows Calculate and explain the significance of financial ratios used to evaluate firm and manager performance Explain the profit planning process and be able to prepare a basic set of budgeted financial statements Use Excel for accounting applications 1 of 12 11/21/2014

2 BUS210_L1 BUS210_L2 BUS210_L3 BUS210_L4 BUS211_L1 BUS211_L2 BUS211_L3 BUS211_L4 BUS211_L5 BUS301_L1 BUS301_L2 BUS301_L3 BUS301_L4 BUS301_L5 BUS302_L1 BUS302_L2 BUS302_L3 BUS302_L4 BUS302_L5 BUS 210 Understand and be able to explain statistical diagrams such as the histogram, box plot, dot plot, stem and leaf and the scatter plot Understand how to calculate and explain the measures of location, dispersion, and the five number summary and similar items Understand the usefulness of probability, probability models and their applications. Understand the process of sample design including the hypothesis test and confidence interval estimation BUS 211 Understand the process of model building by multiple regression. Create decision modeling under certainty (cost-volume profit analysis, breakeven analysis) by spreadsheet. Understand and capable of doing decision modeling under uncertainty with a spreadsheet. Understand forecast methods using EWMA models and similar tools. Understand and capable of using optimization models with spreadsheet software. BUS 301 Identify standard setting organizations and explain the standard setting process. Describe the conceptual framework of accounting,apply those concepts to acctg problems. Record transactions and appropriately prepare financial statements. Explain and apply revenue recognition principles of accounting. Account for asset valuation, recognition and disclosure. BUS 302 Account for liability valuation, recognition and disclosure. Properly account for long-term liability (bonds) valuation, recognition and disclosure.s. Properly record and prepare disclosure for stockholder equity transaction. Properly calculate and report basic and diluted earnings per share. Properly prepare a statement of cash flows. 2 of 12 11/21/2014

3 BUS303_L1 BUS303_L2 BUS303_L3 BUS303_L4 BUS315_L1 BUS315_L2 BUS315_L3 BUS315_L4 BUS320_L1 BUS320_L2 BUS320_L3 BUS320_L4 BUS320_L5 BUS321_L1 BUS321_L2 BUS321_L3 BUS321_L4 BUS321_L5 BUS 303 Classify costs as to their behavior (variable/fixed, direct/indirect), hierarchy, responsibility, and financial statement classification. Determine product costs using with both job order and process cost systems, with traditional (single plant wide methods) and activity based allocations of overhead. Calculate budget and standard cost variances and explain their meaning. Explain cost and revenue allocations, including joint product allocation. BUS 315 Understand the Court System Understand the Constitution on Business Undeerstand Contract Knowledge of Torts & Product Reliability Understand forms of Business Organizations and Agency Relationship BUS 320 Understand financial statements and accounting ratios. Value financial assets using Discount Cash Flow model Compute cost of capital for a firm Measure risk and return and understand the underlying theory Understand the capital budgeting process BUS 321 Efficient Markets Hypothesis Risk/Return/CAPT Mechanics of Security maarkets and trading Top Down Securities Analysis Performance Evaluation 3 of 12 11/21/2014

4 BUS322_L1 BUS322_L2 BUS322_L3 BUS322_L4 BUS322_L5 BUS341_L1 BUS341_L2 BUS341_L3 BUS341_L4 BUS341_L5 BUS345_L1 BUS345_L2 BUS345_L3 BUS345_L4 BUS 322 Capital markets and their instruments, (interest rate determination, bond evaluation, duration and risk and term structure) Money market instruments Central bank operations, risk management of the banking industry, including gap analysis and use of financial derivatives Commercial banking and the management of financial institutions Investment banking and mutual funds BUS 341 Understand employee motivation models and practices Understand leadership and influence processes Understand team-based work processes Understand individual personality and perception theories Understand conflict management and negotiation processes BUS 345 Understand political economy as a conceptual framework for understanding relationships between business, government and society. Understand public policy process and of firms as political as well as economic actors participating in this process. Understand social, ethical, and political environments as they affect private organizations Think critically and normatively about what the relationship between business, state and society ought to be; what corporate responsibility is and their role as ethical citizen-managers. 4 of 12 11/21/2014

5 BUS355_L1 BUS355_L2 BUS355_L3 BUS355_L4 BUS359_L1 BUS359_L2 BUS359_L3 BUS359_L4 BUS360_L1 BUS360_L2 BUS360_L3 BUS360_L4 BUS361_L1 BUS361_L2 BUS361_L3 BUS361_L4 BUS361_L5 BUS 355 Comprehend operation strategies from a global perspective and their relationship with overall business strategies Apply quality management and control concepts and techniques to structured problems Apply demand management concepts and techniques to structured problems Apply production planning and control concepts and techniques to structured problems BUS 359 Identify the common tools used to execute the Six Sigma SMAIC Cycle Identify the common tools used to execute the Lean PDSCA Cycle Complete and document a real-world project or case using either Lean or Six Sigma Cycle Identify the relevant similarties and differentces between Lean and Six Sigma techniques BUS 360 Identify basics of transportation management systems Identify warehouse management systems Identify order management systems Evaluate basics of logistics performance BUS 361 Identify the appropriate analystical techniques to use to solve problems related to intl. transportation Demonstrate the relative advantages of global economies and demand for intl. transportation Identify the differentce between various importatino transportation modes Analyze the demand and supply of transportation and optimize performance Analyst benefits and costs of intl trade and transportation from sustainability view 5 of 12 11/21/2014

6 BUS362_L1 BUS362_L2 BUS362_L3 BUS362_L4 BUS365_L1 BUS365_L2 BUS365_L3 BUS365_L4 BUS365_L5 BUS366_L1 BUS366_L2 BUS366_L3 BUS366_L4 BUS 362 Identify the relation between demand for goods and derived demand for transportation. Analyze the complexity of transportation network of a carrier that is subjected to demand, capacity, and government regulation. Analyze shipper s decision on carrier selection and optimize the transportation management Analyze transportation problem from various entities viewpoints and suggest a win-win solutions for the shippers and the carriers BUS 365 Know the goals, bases and process of segmentation and positioning Know some of the core consumer behavior concepts Know the major characteristics of marketing mix elements Know of the role of the external environment in marketing strategy Understand the role of marketing research in marketing BUS 366 Recognize that consumer behavior constitutes both overt physical activities and unobservable mental processes. Know characteristics of consumers information search, processing activities, and attitudes and their role in influencing consumers behavior. Give examples of the critical importance of an understanding of consumer behavior to the development of sound marketing strategy and tactics. Demonstrate how consumers are influenced by purchasing contexts and situational factors, including other members of society, and the importance of this to development of marketing strategy and tactics. 6 of 12 11/21/2014

7 BUS367_L1 BUS367_L2 BUS367_L3 BUS367_L4 BUS 367 Know the appropriate major probability and non-probability sampling methods. Be able to specify research designs most appropriate for given resaerch questions. Be able to use common statistical analysis methods. Be able to interpret research results. BUS401_L1 BUS401_L2 BUS401_L3 BUS401_L4 BUS402_L1 BUS402_L2 BUS402_L3 BUS402_L4 BUS 401 Describe and explain basic issues and terms related to AIS Explain databases and the process of dataflows Demonstrate sufficient skills to read and create graphical representations of systems Explain transaction cycles and identify internal controls related to computerized accounting information systems. BUS 402 Apply accounting rules under equity method and compute the individual components of the investment account in preparation for a consolidation. Apply principles underlying basic consolidations and perform consolidations, including the adjustments basic entries and minority interest. Apply underlying complex consolidations and ability to perform consolidations, including the adjustments basic entries, intercompany transactions, and minority interest. Properly account for freign currency transactions under the "functional currency" concept and explain basic concepts underlying foreign currency financial statements. 7 of 12 11/21/2014

8 BUS403_L1 BUS403_L2 BUS403_L3 BUS404_L1 BUS404_L2 BUS404_L3 BUS404_L4 BUS420_L1 BUS420_L2 BUS420_L3 BUS420_L4 BUS420_L5 BUS421_L1 BUS421_L2 BUS421_L3 BUS421_L4 BUS421_L5 BUS 403 Apply the income tax formula Apply the capital recovery concept. Prepare a basic individual income tax return BUS 404 Articulate and apply to practice macro auditing theories and frameworks including evidence, risk and materiality, internal control and independence. Explain internal control for financial reporting and SOX for sampling, information technology and income statement cycles. Identify substantive testing objectives and prepare audit work papers. Explain the reporting process including distinguishing among the types of reports and exceptions. BUS 420 Knowledge of Financial Statement Analysis such as ratio analysis Ability to conduct integrated financial planning such as pro forma analysis Knowledge of capital budgeting decisions Knowledge of capital structure theory Understand the calculation of cost of capital and its components BUS 421 Identify, Understand, and Know the Global Distribution of Derivative Exchanges Know option pricing principles and Binomial and Black-Scholes models including Greeks Know the principles of advanced option spread portfolio valuation and associated risk managem Understand the principles of futures markets with basic interest rate and stock hedges Understand the risk management role of futures options, swaps and CDOs 8 of 12 11/21/2014

9 BUS424_L1 BUS424_L2 BUS424_L3 BUS424_L4 BUS424_L5 BUS428_L1 BUS428_L2 BUS428_L3 BUS428_L4 BUS428_L5 BUS441_L1 BUS441_L2 BUS441_L3 BUS441_L4 BUS443_L1 BUS443_L2 BUS445_L1 BUS445_L2 BUS445_L3 BUS445_L4 BUS 424 Bond pricing and risk assessment under more realistic assumptions Understanding yield curves and yield spreads and their implications Bond Porfolio Management Mortgage Backed Securities and Subprime Market Crisis Credit Derivatives and Applications BUS 428 Understand foreign exchange markets Understand international parity conditions in equilibrium Apply the use of financial derivatives to foreign currency market Measure exchange exposure and conduct risk management Extend the capital budgeting process in a multinational setting BUS 441 Understand historical leadership theories Understand recent developments in leadership theories Develop leadership skills Learn to diagnose and apply appropriate leadership behavior BUS 443 Apply metaphor for design thinking Use dialecticism BUS 445 Understand strategic management process. Ascertain and react to extent of strategic fit with environment. Apply working knowledge of strategic analysis techniques. Integrate functional areas in management decision making. 9 of 12 11/21/2014

10 BUS448_L1 BUS448_L2 BUS448_L3 BUS448_L4 BUS449_L1 BUS449_L2 BUS449_L3 BUS449_L4 BUS450_L1 BUS450_L2 BUS450_L3 BUS450_L4 BUS460_L1 BUS460_L2 BUS460_L3 BUS462_L1 BUS462_L2 BUS462_L3 BUS462_L4 BUS 448 Develop skills of observation Develop skills of interpretation Understand management of cultural differences Understand global interactions BUS 449 Understanding factual knowledge and finding and using resources related to entrepreneurship Ability to construct pro-forma financial statements for a business idea Understanding structure and content of the business plan Possessing written and oral communication skills appropriate to business plan development an BUS 450 Understand how the business functions apply to the small, as opposed to large, business Understand key issues and trends confronted by small businesses Gain knowledge and skills appropriate to the operation of a small business Understand the process of starting a business as an alternate career choice BUS 460 Demonstrate the application of basic strategic and operational sub-strategies Identify the activities of sub-strategies to their affect on economic value added through Dupont Model Analyze supply chain types to align supply chain strategies under various business scenarios BUS 462 Learn basics of intermodal network modeling Map a SC network using SAILS Design an optimal transportation network Estimate the impact of disruptions on network design 10 of 12 11/21/2014

11 BUS463_L1 BUS463_L2 BUS463_L3 BUS463_L4 BUS 463 Demonstrate the use of common Distribution Center and warehousing models Identify laws applicable to various supply chain practices Identify the impacts of DC location on the logistics network Recognize common DC management models to improve effectiveness and efficiency of operations BUS 464 BUS464_L1 BUS464_L2 BUS464_L3 BUS464_L4 BUS465_L1 BUS465_L2 BUS465_L3 BUS465_L4 BUS467_L1 BUS467_L2 BUS467_L3 BUS467_L4 BUS467_L5 Describe a business strategy and apply it to a Supplier Relationship Management strategy. Analyze and evaluate Supplier Criteria while conducting a structured Supply S\election process. Evaluate a Supplier Relationship. Identify the legal and ethical issues associated with Supplier Relatioship Management. BUS 465 Understand communications and media objectives. Differentiate and explain communications strategies. Identify and distinguish communications tactics. Demonstrate ability to apply communications concepts to actual company situations. BUS 467 Identify the marketing metrics used to value customer relationships. Examine the theoretical basis for Operational and Analytical CRM. Study basic CRM analytical techniques and tools to customer databases. Identify the implementation, organization, and customer issues relating to CRM Analyze the effectiveness CRM programs. 11 of 12 11/21/2014

12 BUS468_L1 BUS468_L2 BUS468_L3 BUS468_L4 BUS470_L1 BUS470_L2 BUS470_L3 BUS470_L4 BUS 468 Know about the globalization process, especially the relations between advanced and emerging economies. Understand how the globalization process affects firms of various types. Be able to devise strategies to enhance the global competitiveness of large and small firms. be able to analyze global business and marketing strategies using economic, political and cultural concepts. BUS 470 Understand marketing principles and strategies in organizational situations. Be able to identify marketing problems and opportunities from a situation analysis of any organization. Be able to formulate marketing alternatives based on learned concepts/ tools/techniques as solutions to marketing problems. Be able to evaluate the effectiveness of marketing alternatives and strategies, including implementation issues. 12 of 12 11/21/2014