Mt San Antonio College

Measurable Objectives from Course Outlines




  1. Define and outline the key principles of continuous quality management.
  2. Contrast quality management theory and previous management thought.
  3. Discuss and distinguish key differences between the theories of the three leading quality management theorists: Deming, Juran and Crosby.
  4. Describe the management paradigm and contrast with traditional management theory.
  5. Identify the six steps in the quality management problem solving process.
  6. Describe and explain the quality management tools and techniques for process improvement in an essay.
  7. Identify and compare quality management performance standards and evaluation methods.
  8. Define the role of computer information systems in quality management.
  9. Define the six sigma methodology for problem solving.


  1. List and explain the foundations upon which business is built and the economic challenges facing the United States.
  2. Explain the global dimensions affecting businesses today and in the future.
  3. Describe and explain social responsibility and business ethics.
  4. Compare and discuss the structure of American business and the forms of ownership.
  5. Explain the management and organization of a business.
  6. Describe the human resource management function and labor-management relationships necessary for organizations to function properly in our competitive environment.
  7. Explain and analyze marketing management strategies including: product and pricing strategies, distribution strategies and promotional strategies.
  8. Discuss financial management, banking and risk management.


  1. Analyze ways that cultural differences affect communications between individuals, business correspondence, organizations and governments.
  2. Compare cultural components and how they differ among cultures.
  3. Discuss personal cultural roles and family values and how they differ among cultures.
  4. Discuss male/female roles in different culture and compare the similarities and differences in roles from one culture to another.
  5. Analyze cultural differences when doing business with different cultural groups.
  6. Explain cultural biases, prejudices and stereotyping behavior and explain how it pertains to communications and interaction with other cultures.
  7. Evaluate the cultural and general demographics of major countries.
  8. Identify and analyze ways in which knowledge of cultural demographics may affect decisions regarding international business and travel.


  1. List and explain qualifications of international managers, the importance of strategic planning and operational controls, and the differences between business within the domestic context and business in the international context.
  2. Explain the assumptions of trade theory and how major events cause changes in trade and investment patterns.
  3. Analyze how business decisions determine why and what trade takes place, and how government influences trade.
  4. Describe specific government and labor policies and practices in different countries, and how these differences can effect optimum methods of production and the international competitiveness and economics of a country.
  5. Explain how cultural aspects limit a firm's ability to standardize global operations.
  6. Compare and contrast the major forms of operation (non-ownership, joint ventures, foreign direct investment) by which firms tap potentials of international business.
  7. Define the export process including assessment of product exportability, company suitability determining the export mode, financing and logistical considerations of documentation and transportation.
  8. Analyze foreign exchange markets and financial forces and institutions, such as balance of payments and the IMF, and describe their effect on international business practices.
  9. Discuss the major international considerations within each of the marketing functions: product pricing, promotion, and distribution.


  1. Describe global international trade growth trends.
  2. Identify regional agreements affecting international trade.
  3. Explain methods for a small business to prepare to conduct export operations.
  4. Identify international trade pricing strategies and their appropriateness.
  5. Describe the types and functions of international trade transportation intermediaries.
  6. Define key documentation requirements.
  7. Identify the types of bank and non-bank lenders that provide financial services in support of export and import trade.
  8. Describe import regulations and the concept of informed compliance.
  9. Describe the import trade entry process, along with intellectual property concerns.


  1. Define supply chain terminology.
  2. Identify and explain elements of an organization's supply chain.
  3. Describe the benefits of a robust supply chain process.
  4. Explain key supply chain trade-offs.
  5. Describe the requirements for a robust supply chain process.
  6. Explain the relationship of suppliers and distributors to ensure optimal supplies of materials in an organization.


  1. Define organizational culture, socialization and mentoring.
  2. Analyze social perception.
  3. Review motivational theories related to organizational behavior.
  4. Demonstrate improving performance with feedback, rewards and positive reinforcement.
  5. Analyze organizational life cycles and design.
  6. Evaluate effective conflict and negotiating strategies.


  1. Apply management concepts and functions.
  2. Perform the strategic planning process and utilize decision making models.
  3. Identify organizing principles and identify different organizational designs.
  4. Define human motivation theories and discuss leadership in the management environment.
  5. Apply effective control processes.


  1. Explain theory and practical application of Equal Employment Opportunity current employment laws.
  2. Conduct a work analysis and write a job description and job specification.
  3. Define human resource management terms, applying them to class discussions.
  4. Develop a professional and personal career plan as a prerequisite to career planning/counseling of subordinates on the job.
  5. Develop interviewing skills as a prerequisite to work environment interviewing situations to applicants, performance, appraisals, disciplines.


  1. Describe the strengths and weaknesses of small businesses.
  2. Describe the basic tools for planning and decision making.
  3. Debate the legal forms of business ownership.
  4. Discuss marketing research - selling the product or service.
  5. Describe the various forms used in financing a business.
  6. Explain business forecasting and budgeting.
  7. Explain inventory control.
  8. Interpret numerous business laws affecting small business.


  1. Interview at a work site and present oneself professionally.
  2. Dress appropriately for the work site.
  3. Follow employment policies of the work site.
  4. Build self-identity and confidence as a worker.
  5. Know the effects of human relations in the work environment.
  6. Complete an employment application.
  7. Apply skills learned in the classroom under actual work conditions.
  8. Write measurable learning objectives.
  9. Evaluate accomplishment of learning objectives and effectiveness of the work site and program.
  10. Develop a record of work experience.


  1. Analyze businesses and identify objectives to be accomplished.
  2. Develop and implement business plans to include customer surveys, business activities and business directives.
  3. Develop and manage budgets for a business.
  4. Evaluate the effectiveness of business plans.
  5. Present business plans to the business owner, identifying and explaining planned results.


  1. Describe the basic accounting system and how it is used to serve business needs.
  2. Explain the purpose of generally accepted accounting principles, including the impact of accrual basis accounting on financial statements.
  3. Define basic accounting vocabulary terms and effectively use the terms in both written and verbal communication.
  4. Compare and contrast financial statements of a corporation, sole proprietorship, and partnership.
  5. Analyze and record transactions, using a journal and a ledger, of varying degrees of difficulty including adjusting, closing and reversing entries.
  6. Illustrate the concepts of internal control, control of cash, accounting for current assets and current liabilities, including accounts receivables, notes receivable, bad debts, payroll, notes payable, and estimated liabilities.
  7. Illustrate inventory systems and methods of costing inventory, accounting procedures for plant assets, including depreciation, depletion and amortization of plant and intangible assets, and capital versus revenue expenditures.
  8. Discuss the characteristics of partnerships and corporations including terms and techniques of accounting for stock issuance, dividends, treasury stock, and other items within the stockholders equity section of corporate balance sheets.
  9. Illustrate accounting for long-term liabilities including notes and mortgage payables, valuation of bonds, accounting for bond issuance, interest accruals and payments.
  10. Prepare cash flow statements.
  11. Use cash flow statements to evaluate liquidity and solvency.
  12. Utilize accounting information including financial statements to perform financial statement analysis.
  13. Discuss the elements of international financial reporting standards including its impact on accounting concepts according to GAAP
  14. Interpret and communicate effectively in a business environment.
  15. Demonstrate business integrity, objectivity, and ethics.
  16. Perform problem solving and research activities utilizing general ledger accounting software, spreadsheets, word processing, and the internet.


  1. Explain the role of the managerial accountant, describe the uses of managerial accounting information, and compare and contrast financial and managerial accounting.
  2. Define cost concepts, terms and behaviors and evaluate relevant costs for decision making.
  3. Distinguish between product and period costs and prepare and interpret a schedule of cost of goods manufactured, schedule of cost of goods sold and the corresponding income statement.
  4. Describe job order and process cost accounting systems, complete problems utilizing each system, and then Illustrate the flow of costs for both job order and process cost systems.
  5. Perform and interpret cost volume profit analysis and explain and compute operating leverage and margin of safety.
  6. Prepare variable costing and absorption costing income statements and reconcile the resulting net incomes.
  7. Explain budgeting and the concepts of planning and control by identifying the components of a master budget and describing how they relate to each other, and then prepare a master budget and the related schedules for a manufacturing business.
  8. Describe the use of standard costs, how they are established, and prepare and interpret direct materials, direct labor and factor overhead variances reports. Prepare flexible budgets and explain their use.
  9. Define responsibility accounting and describe the need for segment reporting, prepare and analyze segment reports for a cost center, profit center and an investment center, and compute and interpret the rate of return on investment and the residual income for an investment center.
  10. Define and identify information relevant to decision making and prepare differential analysis reports for decision making including: discontinuing an unprofitable segment, manufacturing or purchasing a needed part, replacing usable fixed assets, special order decisions and sell or process further.
  11. Explain the nature and importance of capital investment analysis, evaluate capital investment proposals using the following methods: accounting rate of return, cash payback, net present value and internal rate of return, and then summarize factors that complicate capital investment analysis
  1. Describe activity-based costing, and then use activity-based costing for product costing and preparing activity-based cost reports.
  2. Identify ethical issues that arise in managerial accounting and describe methods used for addressing them.
  3. Solve problems using excel spreadsheet software.


  1. Calculate simple interest; use simple interest formula to compute various elements of a promissory note.
  2. Calculate compound interest; use compound interest formula to compute future value, APY; use present value tables to compute present value of a future amount.
  3. Calculate finance charge of business credit including lines of credit; calculate finance charge and monthly payment of an installment loan.
  4. Calculate monthly payment and interest paid on mortgage; prepare amortization schedule; compute closing costs; calculate credit available for home equity loan and housing expense ratio obligation ratio of borrower.
  5. Prepare income statement and balance sheet; prepare vertical and horizontal analysis of financial statements; calculate financial ratios and prepare a trend analysis.
  6. Compute cost of inventory using FIFO, LIFO, and average methods; estimate ending inventory; calculate and evaluate inventory turnover comparing to industry average.
  7. Calculate depreciation using 4 GAAP acceptable methods.
  8. Determine sales, excise, and property tax; Calculate taxable income; determine tax liability and tax refund for individuals; calculate corporate tax and net income.
  9. Demonstrate stock and dividend information via stock quotation table; Compute price-earnings ratio; record stock transactions for purchase and sale of stock; Calculate bond price; compute current bond yield; Calculate sales charge, net asset value and return on investment in relationship to mutual funds.


  1. Evaluate data for planning and controlling current operations.
  2. Accumulate data for special decisions and long- range planning.
  3. Analyze data for inventory valuation and income determination.
  4. Compare and contrast alternative courses of action related to cost accounting concepts, and be able to make informed decisions.
  5. Apply cost accounting concepts to real world scenarios and present results in a group setting.
  6. Adapt cost-volume-profit analysis to situations where a product has more then one cost driver.


  1. Define accounting terms and concepts from each component of the course content.
  2. Calculate problems of intermediate accounting from each component of the course content.
  3. Apply practical accounting concepts and be able to express concepts to others.
  4. Prepare accounting statements.
  5. Interpret the statements and reports that emerge from the accounting process.
  6. Describe how various professional accounting organizations interact and influence the Financial Accounting Standards Board (FASB).
  7. Apply accounting concepts to more complex situations.
  8. Apply time value of money concepts.


  1. Use of an electronic calculator using the touch method.
  2. Locate and operate special calculator features such as decimal selector, clear key, grand total, and item count.
  3. Calculate interest, length of loan and maturity value for loans involving simple and compound interest.
  4. Manage bank records.
  5. Calculate depreciation amounts using the straight-line and declining balance methods.
  6. Use of relevant computer techniques to arrive at correct solutions to business problems such as column totals, overtime earnings, ending accounting balances and interest calculations.


  1. Define accounting terms and concepts related to federal and state income tax.
  2. Calculate tax accounting problems.
  3. Create income tax case studies applying practical applications and the proper expression of concepts.
  4. Prepare federal income tax returns.
  5. Describe current changes in federal income tax law.


  1. Determine initial information required for filing individual income tax returns.
  2. Determine if taxpayer meets VITA qualifications.
  3. Identify the appropriate tax return to file for taxpayer.
  4. Describe ethical volunteer standards of conduct for the VITA program.
  5. Complete volunteer intake sheet.
  6. Prepare tax forms, including 1040EZ, 1040A, 1040 with schedule A, B, and C-EZ.
  7. Communicate results of the income tax returns to the client.


  1. Define initial information required for filing individual income tax returns.
  2. Determine if taxpayer meets VITA qualifications.
  3. Identify the appropriate tax return to file for taxpayer.
  4. Prepare individual Federal and State income tax returns for low income individuals and families using current software, including 1040EZ, 1040A, 1040 with schedule A, B, and C-EZ.
  5. Describe ethical volunteer standards of conduct for the VITA program.
  6. Analyze the design and process workflow of the tax administration.
  7. Identify new and emerging market strategies related to the VITA program.


  1. Demonstrate writing, addition, subtraction, multiplication, division and rounding of whole numbers, fractions, decimals, percent.
  2. Compute conversions of mixed numbers, fractions, decimals and percent with and without the use of a calculator.
  3. Write checks, prepare deposit slips, create check registers, prepare and analyze bank reconciliations.
  4. Solve business-related word problems and ratio and proportion problems using expressions, equations, and percentage formulas.
  5. Complete an invoice; calculate trade and cash discounts and compute net price.
  6. Calculate employee's gross earnings, incentive pay, and payroll deductions; Calculate employer's payroll expenses and self-employment tax.


  1. Identify payroll records required by the employer in preparation for filing tax forms for Social Security, federal and state income tax, state disability benefits, and federal and state unemployment.
  2. Calculate wages and withholding amounts in payroll problems.
  3. Analyze the deposit procedure required of employees under state and federal laws.
  4. Assemble the payroll recordkeeping requirements for employers under current state and federal laws.
  5. Examine basic payroll accounting systems and their manner of recording.
  6. Apply the current tax rates and wage base for FICA and SECA purposes.


  1. Develop a personal definition of financial success.
  2. Evaluate needs for diverse financial planning strategies across the lifespan.
  3. Evaluate current spending patterns and create budgets.
  4. Explain elements of tax planning.
  5. Evaluate types of accounts and services provided by various financial institutions.
  6. Analyze various sources of consumer credit and select suitable options.
  7. Evaluate factors that influence the consumer purchasing and leasing of consumer durables.
  8. Explain factors that influence owning or renting housing.
  9. Assess the economic, financial, legal, lifespan, and personal factors that influence consumer decisions to obtain health, automobile, property, and life insurance.
  10. Evaluate investment alternatives such as stocks, bonds, and mutual funds in order to meet investment goals.
  11. Explain the importance of planning and saving for retirement across the lifespan.
  12. Assess the impact of various investment opportunities (including 401(k) plans and IRAs) on personal retirement planning.
  13. Explain the importance of estate planning.


  1. Explain the concept of double-entry accounting within the categories of asset, liability, owner's equity, revenue and expense account.
  2. Analyze business transactions, and journalize and post transactions to ledger accounts.
  3. Utilize procedures of cash control in such areas as petty cash funds, change funds, cash short and over and bank reconciliation.
  4. Analyze and record payroll transactions involving employee earnings and deductions in the company journals.
  5. Define fundamental bookkeeping-accounting terms and concepts.
  6. Apply the accounting cycle for both a service and a merchandising company including: journalizing, posting, trial balance, adjusting entries, preparation of financial statements, closing entries, reversing entries and correcting entries.
  7. Complete computerized job simulations for payroll clerk and cash clerk duties on a microcomputer.


  1. Use computerized accounting software to process accounting transactions.
  2. Process vendor payments and update accounts payable.
  3. Process collections from customers and update accounts receivable.
  4. Set up payroll tax information and process payroll transactions.
  5. Set up and maintain a chart of accounts.
  6. Create a company inventory system and process inventory transactions.
  7. Prepare financial statements.
  8. Complete the accounting cycle for a company including year end closing entries.


  1. Solve managerial accounting problems with Excel software.
  2. Create Excel spreadsheets to analyze financial data and prepare managerial reports.
  3. Use of what-if analysis by building Excel spreadsheets that use this technique to solve managerial accounting problems.
  4. Create charts and tables using Excel software.
  5. Explain Excel application concepts.


  1. Interview at a work site and present oneself professionally.
  2. Dress appropriately for the work site.
  3. Follow employment policies of the worksite.
  4. Build self-identity and confidence as a worker.
  5. Demonstrate the ability to complete an employment application.
  6. Apply skills learned in the classroom under actual work conditions.
  7. Write measurable learning objectives.
  8. Evaluate accomplishment of learning objectives and effectiveness of the worksite and program.


  1. Analyze sentences in terms of part of speech and sentence structure.
  2. Apply correct punctuation to sentences.
  3. Identify the topic sentence in paragraphs.
  4. Recognize various developmental methods of paragraph writing.
  5. Develop business related ideas into unified, coherent paragraphs, using correct spelling, grammar, and punctuation.
  6. Apply developmental methods, e.g. narration, description, comparison-contrast, persuasion, analogy in business related memos.


  1. Evaluate business situations and produce appropriate, effective inter-office memorandums.
  2. Compose an appropriate, effective letter presenting good news, bad news, sales, or persuasive content.
  3. Apply communication theories and processes to the business environment.
  4. Use informative and sales letters to convey information and influence people favorably.
  5. Develop appropriate answers to frequently asked interview questions.
  6. Develop and deliver a 3-5 minute presentation on a business related topic.


  1. Develop confidence and speaking skills.
  2. Apply skills in simulated business situations such as conferences and business groups.
  3. Analyze and apply persuasive oral techniques.
  4. Solve problems favorably for the speaker.
  5. Practice research in development of speeches.
  6. Develop presentation manuscripts, topical outlines, note cards, and visual aids.
  7. Evaluate presentation preparation and delivery.


  1. Differentiate between the various media available to promote sales.
  2. Identify sources of information needed for research, planning and evaluating promotion mix.
  3. Compare and contrast effectiveness of promotional campaigns.
  4. Select media appropriate for various advertising campaigns.
  5. Analyze factors affecting response to media stimuli.
  6. Determine how advertising and promotion relates to companies' marketing strategies.
  7. Create position statements and advertising goals and objectives.
  8. Develop advertisement layouts and copies.
  9. Synthesize skills learned and design multimedia promotional plans for a company.


  1. Define professional selling.
  2. List the characteristics of a successful salesperson.
  3. Describe why people buy.
  4. Compare and contrast customer needs, wants, product features and benefits.
  5. List the steps in the sales process and describe how transactions are made.
  6. Analyze ways to secure desire, handle objections, and obtain action by role-playing solutions to problems presented.
  7. Evaluate one's own potential as a professional salesperson and set goals for improvement.


  1. Develop a working knowledge of marketing terminology.
  2. Recall and apply product strategies used in the marketing of products and services and in the developing and managing of brand and product categories.
  3. Recall and apply pricing strategies used in the marketing of products and services.
  4. Recall and apply promotional strategies used in the marketing of products and services.
  5. Recall and apply distribution strategies used in the marketing of products and services.


  1. Explain the role of retail as a marketing function.
  2. Describe the managerial responsibility for policy formulation in the development of organization, staff, facilities, and the methods to serve the customer.
  3. Summarize principles and practices in those activities traditionally grouped under store management and publicity.
  4. Compare and contrast requirements for success in retailing at entry level, mid-management and management positions.
  5. Explain the elements of profits and the effect merchandising decisions have on profit.