CBA UNDERGRADUATE ASSESSMENT MATRIX
CORE KNOWLEDGE LEARNING OUTCOMES
BUS110_L1
BUS110_L2
BUS110_L3
BUS110_L4
Course
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
BUS111_L1
BUS111_L2
BUS111_L3
BUS111_L4
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
LO#
BUS201_L1
BUS201_L2
BUS201_L3
BUS201_L4
BUS202_L1
BUS202_L2
BUS202_L3
BUS202_L4
BUS202_L5
BUS202_L6
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
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CBA UNDERGRADUATE ASSESSMENT MATRIX
CORE KNOWLEDGE LEARNING OUTCOMES
LO#
BUS210_L1
BUS210_L2
BUS210_L3
BUS210_L4
Course
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
BUS211_L1 Understand the process of model building by multiple regression.
Create decision modeling under certainty (cost-volume profit analysis, breakeven analysis) by
BUS211_L2 spreadsheet.
BUS211_L3 Understand and capable of doing decision modeling under uncertainty with a spreadsheet.
BUS211_L4 Understand forecast methods using EWMA models and similar tools.
BUS211_L5 Understand and capable of using optimization models with spreadsheet software.
BUS301_L1
BUS301_L2
BUS301_L3
BUS301_L4
BUS301_L5
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.
BUS302_L1
BUS302_L2
BUS302_L3
BUS302_L4
BUS302_L5
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.
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CBA UNDERGRADUATE ASSESSMENT MATRIX
CORE KNOWLEDGE LEARNING OUTCOMES
BUS303_L2
BUS303_L3
BUS303_L4
Course
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.
BUS315_L1
BUS315_L2
BUS315_L3
BUS315_L4
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
BUS320_L1
BUS320_L2
BUS320_L3
BUS320_L4
BUS320_L5
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
BUS321_L1
BUS321_L2
BUS321_L3
BUS321_L4
BUS321_L5
BUS 321
Efficient Markets Hypothesis
Risk/Return/CAPT
Mechanics of Security maarkets and trading
Top Down Securities Analysis
Performance Evaluation
LO#
BUS303_L1
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CBA UNDERGRADUATE ASSESSMENT MATRIX
CORE KNOWLEDGE LEARNING OUTCOMES
BUS322_L3
BUS322_L4
BUS322_L5
Course
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
BUS341_L1
BUS341_L2
BUS341_L3
BUS341_L4
BUS341_L5
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
LO#
BUS322_L1
BUS322_L2
BUS 345
Understand political economy as a conceptual framework for understanding relationships
BUS345_L1 between business, government and society.
Understand public policy process and of firms as political as well as economic actors
BUS345_L2 participating in this process.
BUS345_L3 Understand social, ethical, and political environments as they affect private organizations
Think critically and normatively about what the relationship between business, state and
BUS345_L4 society ought to be; what corporate responsibility is and their role as ethical citizen-managers.
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CBA UNDERGRADUATE ASSESSMENT MATRIX
CORE KNOWLEDGE LEARNING OUTCOMES
BUS355_L1
BUS355_L2
BUS355_L3
BUS355_L4
Course
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
BUS359_L1
BUS359_L2
BUS359_L3
BUS359_L4
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
BUS360_L1
BUS360_L2
BUS360_L3
BUS360_L4
BUS 360
Identify basics of transportation management systems
Identify warehouse management systems
Identify order management systems
Evaluate basics of logistics performance
LO#
BUS 361
Identify the appropriate analystical techniques to use to solve problems related to intl.
BUS361_L1 transportation
BUS361_L2
BUS361_L3
BUS361_L4
BUS361_L5
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
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CBA UNDERGRADUATE ASSESSMENT MATRIX
CORE KNOWLEDGE LEARNING OUTCOMES
Course
BUS 362
BUS362_L1 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,
BUS362_L2 capacity, and government regulation.
LO#
BUS362_L3 Analyze shipper’s decision on carrier selection and optimize the transportation management
Analyze transportation problem from various entities’ viewpoints and suggest a win-win
BUS362_L4 solutions for the shippers and the carriers
BUS365_L1
BUS365_L2
BUS365_L3
BUS365_L4
BUS365_L5
BUS366_L1
BUS366_L2
BUS366_L3
BUS366_L4
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.
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CBA UNDERGRADUATE ASSESSMENT MATRIX
CORE KNOWLEDGE LEARNING OUTCOMES
LO#
BUS367_L1
BUS367_L2
BUS367_L3
BUS367_L4
Course
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.
BUS 401
BUS401_L1 Describe and explain basic issues and terms related to AIS
BUS401_L2 Explain databases and the process of dataflows
BUS401_L3 Demonstrate sufficient skills to read and create graphical representations of systems
Explain transaction cycles and identify internal controls related to computerized accounting
BUS401_L4 information systems.
BUS402_L1
BUS402_L2
BUS402_L3
BUS402_L4
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.
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CBA UNDERGRADUATE ASSESSMENT MATRIX
CORE KNOWLEDGE LEARNING OUTCOMES
Course
BUS 403
BUS403_L1 Apply the income tax formula
BUS403_L2 Apply the capital recovery concept.
BUS403_L3 Prepare a basic individual income tax return
LO#
BUS404_L4
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.
BUS420_L1
BUS420_L2
BUS420_L3
BUS420_L4
BUS420_L5
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
BUS421_L1
BUS421_L2
BUS421_L3
BUS421_L4
BUS421_L5
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 management
Understand the principles of futures markets with basic interest rate and stock hedges
Understand the risk management role of futures options, swaps and CDOs
BUS404_L1
BUS404_L2
BUS404_L3
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CBA UNDERGRADUATE ASSESSMENT MATRIX
CORE KNOWLEDGE LEARNING OUTCOMES
BUS424_L1
BUS424_L2
BUS424_L3
BUS424_L4
BUS424_L5
Course
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
BUS428_L1
BUS428_L2
BUS428_L3
BUS428_L4
BUS428_L5
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
BUS441_L1
BUS441_L2
BUS441_L3
BUS441_L4
BUS 441
Understand historical leadership theories
Understand recent developments in leadership theories
Develop leadership skills
Learn to diagnose and apply appropriate leadership behavior
LO#
BUS 443
BUS443_L1 Apply metaphor for design thinking
BUS443_L2 Use dialecticism
BUS445_L1
BUS445_L2
BUS445_L3
BUS445_L4
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.
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CBA UNDERGRADUATE ASSESSMENT MATRIX
CORE KNOWLEDGE LEARNING OUTCOMES
BUS448_L1
BUS448_L2
BUS448_L3
BUS448_L4
Course
BUS 448
Develop skills of observation
Develop skills of interpretation
Understand management of cultural differences
Understand global interactions
BUS449_L1
BUS449_L2
BUS449_L3
BUS449_L4
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 and presentation
LO#
BUS450_L1
BUS450_L2
BUS450_L3
BUS450_L4
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
BUS460_L1 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
BUS460_L2 Model
BUS460_L3 Analyze supply chain types to align supply chain strategies under various business scenarios
BUS462_L1
BUS462_L2
BUS462_L3
BUS462_L4
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
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CBA UNDERGRADUATE ASSESSMENT MATRIX
CORE KNOWLEDGE LEARNING OUTCOMES
LO#
BUS463_L1
BUS463_L2
BUS463_L3
BUS463_L4
Course
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 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
BUS464_L2 process.
BUS464_L3 Evaluate a Supplier Relationship.
BUS464_L4 Identify the legal and ethical issues associated with Supplier Relatioship Management.
BUS 465
BUS465_L1 Understand communications and media objectives.
BUS465_L2 Differentiate and explain communications strategies.
BUS465_L3 Identify and distinguish communications tactics.
BUS465_L4 Demonstrate ability to apply communications concepts to actual company situations.
BUS467_L1
BUS467_L2
BUS467_L3
BUS467_L4
BUS467_L5
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.
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CBA UNDERGRADUATE ASSESSMENT MATRIX
CORE KNOWLEDGE LEARNING OUTCOMES
Course
BUS 468
Know about the globalization process, especially the relations between advanced and
BUS468_L1 emerging economies.
BUS468_L2 Understand how the globalization process affects firms of various types.
LO#
BUS468_L3 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
BUS468_L4 cultural concepts.
BUS 470
BUS470_L1 Understand marketing principles and strategies in organizational situations.
Be able to identify marketing problems and opportunities from a situation analysis of any
BUS470_L2 organization.
Be able to formulate marketing alternatives based on learned concepts/ tools/techniques as
BUS470_L3 solutions to marketing problems.
Be able to evaluate the effectiveness of marketing alternatives and strategies, including
BUS470_L4 implementation issues.
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