ASSESSMENT
SUMMARY
ACCOUNTING
PROGRAM
2001-2002
|
| Mission
Statement |
| The Accounting
Program’s mission is to provide a quality education in accounting
within the learner-centered environment of our institution. The
Program will strive to help each individual student achieve success
in reaching their academic goals by offering a variety of learning
opportunities and incorporating current technology. The Program
will respond to the community’s and students’ changing
needs for information and facilitate life-long learning by continued
assessment of student academic achievement. |
Program
Outcomes |
| Outcome |
Project
or Portfolio |
Employer
Survey |
Student
Survey |
| Analyze
the affects of business transactions on the accounting equation
using the system of debits and credits, journalize and post
transactions to general and subsidiary ledgers, make adjusting
and closing entries. |
X |
X |
|
| Prepare
financial statements and utilize and calculate financial ratios
to analyze financial performance. |
X |
X |
|
| Identify
and apply major provisions of payroll and income tax laws and
demonstrate the ability to prepare individual income tax returns
and payroll reports. |
X |
X |
|
| Summarize
cost information for both internal and external reporting and
utilize costing tools to support management decision-making. |
X |
|
X |
| Use
current technology to design and implement appropriate accounting
systems that will support the different uses of accounting information. |
X |
|
X |
| Demonstrate
written and oral communication skills as related to accounting. |
X |
X |
|
| Demonstrate
ability to lead, negotiate and work with people from culturally
diverse backgrounds. |
X |
X |
|
|
Assessment
Project and Tools |
| Students were required
to analyze transactions from source documents using the system of
debits and credits and record the transactions in general journal
format. (Outcome #1) |
| Accounting Principles
I students (all sections) are required to complete a computerized
project (A-1 Photography) that tests their knowledge of the accounting
cycle. |
The assessment was
conducted using this project and focusing on the first steps in
the accounting cycle as noted above. The assessment procedures were
as follows:
- Rosters of all the
currently enrolled ACC 121 students during Spring 2002 were obtained.
- Student projects
were randomly selected by picking every third student on these
rosters.
- Students selected
were assigned a number.
- Instructors copied
the students’ journal entries completed for this project,
blocked out the students’ name and assigned the student
number to the printout.
- Three Accounting Instructors
reviewed the journal entries and, using a rubric, identified mistakes
made in the journalizing process. (Rubric available upon request.)
- Projects were referenced
using student numbers.
|
Assessment
Results |
| The results of the assessment
are presented in the following charts and graphs: |
| Overall
Project Analysis |
| |
Needs
Improvement |
Acceptable |
Proficient |
Total |
| Total Number |
10 |
18 |
60 |
88 |
| Total Percentage |
11% |
21% |
68% |
100% |
|
|
 
|
|
Percentage
of students who entered one or more
incorrect answer for the specified part of the journal
entry. |
| |
Incorrect |
Correct |
Total |
| Date |
32% |
68% |
100% |
| Account |
39% |
61% |
100% |
| A/R
SUB |
25% |
75% |
100% |
| A/P
SUB |
28% |
72% |
100% |
| Amount |
19% |
81% |
100% |
| DR
or CR |
3% |
97% |
100% |
|
|
|
|
|
| Percentage
of Incorrect Answers by Section |
| |
%Missed
in Each Section |
| Date |
3% |
| Account |
3% |
| A/R
SUB |
22% |
| A/P
SUB |
18% |
| Amount |
1% |
| DR
or CR |
0.08% |
|
|
|
|
The Office of Institutional
Research and the Assessment Committee Advisor have reviewed and
discussed the outcomes and offered the following suggestions for
future use of this assessment tool:
- Consider adding demographic
information such as gender, ethnicity, and age range, which would
allow for more detailed analyses like cross-tabulations or correlation
analyses.
- Indicate the semester
on future evaluation forms
|
ACCOUNTING
DEPARTMENT
USE OF RESULTS
|
| The Accounting Department
Faculty have reviewed the results and make the following: |
| Observations |
- Since 89% of the student
projects reviewed rated acceptable or better, most students have
acquired a basic understanding of the system of debits and credits.
A closer look at errors substantiates this observation.
- The charts indicate
students have the most difficulty identifying the correct date,
account, and subsidiary ledger.
|
| Suggestions |
- Accounting Principles
instructors need to put more emphasis on teaching the importance
of
correct account titles for journal entries.
- Accounting Principles
instructors need to spend more time on the concept of subsidiary
ledgers.
- The Accounting Department
faculty will share information with Advisory Committee Members
and solicit additional strategies for improving performance.
|