ACCOUNTING 200709 ASSESSMENT REPORT OUTCOME 1 MEASURABLE CRITERIA MEASUREMENT

COURSE TITLE BUS030150FINANCIAL ACCOUNTING BRIEF DESCRIPTION
(11 CCR 25081) 5000 FINANCE AND ACCOUNTING [REV EFF
1 ABACUSA JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES

145 REVISED 62016 ACCOUNTING PRINCIPLES AND STANDARDS HANDBOOK CHAPTER
15 COMMENTS DUTCH ACCOUNTING STANDARDS BOARD (DASB) ON EXPOSURE
20 41 ACCOUNTING FOR PENSIONS AND POSTRETIREMENT BENEFITS

Outcome 3

Accounting 2007-09 Assessment Report




Outcome 1

Measurable

Criteria

Measurement

Tool


Time Frame

Accounting students will record transactions and prepare financial statements for a basic single-ownership business entity.

When presented with questions pertaining to course learning outcomes, students will achieve 73% accuracy per outcome and overall on basic financial statements and the accounting cycle

Final exam in ACCT 201 organized by learning outcome.

Spring 08, 09

Results: Students achieved an overall average score on outcomes of 70.94%, 68.23% and 69.82%, respectively, in 2007, 2008 and 2009. The goal of a 73% average score on overall outcomes was not met.

Analysis and Action: Since the overall scores for 2007-09 were below the established goal of 73% by only 3-4%, the goal of 73% on overall outcomes is still considered an attainable. Discuss results with instructors and devise strategy to improve performance, focusing on individual outcomes where students achieved the lowest performance.



Outcome 2

Measurable

Criteria

Measurement

Tool


Time Frame

Accounting students will record transactions and prepare financial statements for a basic partnership or corporate business entity.

When presented with questions pertaining to course learning outcomes, students will achieve 73% accuracy per outcome and overall on basic financial statements and the accounting cycle.

Final exam ACCT 202.organized by learning outcome.

Spring 08, 09

Results: Overall average scores on course learning outcomes for ACCT 202 students dropped to 65.34% in 2008, but experienced a better than 4% increase to reach an average score of 69.37% in 2009. The goal of an average score of 73% on overall outcomes was not achieved.

Analysis and Action: An average score of 73% by students on overall student outcomes is still considered a realistically attainable goal. Discuss results with ACCT 202 instructors and devise ways of improving overall scores.


Outcome 3

Measurable

Criteria

Measurement

Tool


Time Frame

Second-year Accounting students will record transactions and prepare financial statements for a complex business entity.

When presented with questions pertaining to course learning outcomes, students will achieve 73% accuracy per outcome and overall on financial statements and the accounting cycle for a complex business entity.

Final Exam in ACCT 231.

Fall 08: Collect data.

Winter-Spring 09 Analyze data.

Fall 09 Implement changes.

Results: One half of the students achieved a score of 73% or better on the ACCT 231 Final Exam. As a group students attained an average score of 73% or better on 7 of the 19 individual outcomes tested on the ACCT 231 Final Exam.

Analysis and Action: Students as a group did not achieve an acceptable score on 12 of the 19 individual outcomes tested on the Final Exam.

Discuss results with course instructors and devise ways of improving performance on outcomes where scores were below 73%




Outcome 4

Measurable

Criteria

Measurement

Tool

Time Frame

Accounting Students will determine and properly account for the key costs of a business enterprise.


When presented with questions pertaining to course learning outcomes, students will achieve 73% accuracy per outcome and overall on the key costs of a business enterprise.

Final exam in ACCT 203 organized by learning outcome.

Spring 08, 09

Results: Overall average scores on course learning outcomes for ACCT 203 students decreased to 66.69% in 2009 from an overall score of 71.3% in 2008, and an overall score of 69.99% in 2007. The goal of an average score of 73% on all outcomes was not met.

Analysis and Action: The decline in scores occurring in 2009 was unexpected but felt to be aberrant considering the consistency of scores in 2007 and 2008. Discuss results with ACCT 203 instructors to develop an approach to reverse decline and improve scores.





Outcome 5

Measurable

Criteria

Measurement

Tool


Time Frame

Students demonstrate critical thinking by the ability to analyze and evaluate problems and solve them using multiple processes.

Students will average 73% on the critical thinking rubric when applied to designated questions in each final exam for 201, 202, & 203.

(College Wide Assessment) A baseline critical thinking score will be established Spring 2008. Improvement will be measured in subsequent quarters.

College Wide Rubric

Data collected for 201 & 202 Quarterly

Collected for 203 spring.

Results: For ACCT 201, students reached levels 3 & 4 only on 2 of 7 components evaluated, falling to level 1 on the remaining components. For ACCT 202, students didn’t reach level 3 or 4 on any component evaluated, testing only to level 1 or 2 on all components. For ACCT 203, students tested to levels 3 & 4 on 3 of 9 components evaluated, falling to level 1 on the 6 remaining components.

Analysis and Action:

Scores for critical thinking skills appear unrealistically low. Examine methodology for applying the critical thinking rubric to test questions in determining student scores and clarify approach, if necessary, to arrive at more reliable and meaningful results.


Outcome 6

Measurable

Criteria

Measurement

Tool


Time Frame

Accounting degree and certificate completers possess the skills necessary to obtain employment in accounting.


a) 80% of students working in an accounting-related field will respond positively when asked if skills taught (training) in the program were beneficial to them on the job.

b) Employers of SPSCC graduates will indicate graduates have good to excellent entry-level skills.

Student Graduate Survey

Employer Survey

Summer even years

Results: No graduate or employer surveys have been conducted.

Analysis and Action: Emphasis has currently been placed on assessing student outcomes through course testing. Evaluating employer and graduate satisfaction with skills learned in the Accounting Program has been undertaken in past cycles through the survey process, but is being deferred currently until a more effective college/department mechanism can be developed.




Social Science and Business Division 4



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