Archived Assessment Report
| Program | Accounting AAS Degree |
| Assessment Reporter | [email protected] |
| Theme | Practicing Community |
| Review Year | 2024-2025 - Midpoint Report |
| Learning Outcome (or Gen Ed Essential Skill) | Focus Area |
|---|---|
| 1. Identify, analyze and record business transactions manually to prepare financial statements in accordance with Generally Accepted Accounting Principles. | Do students have the necessary skills to prepare financial statements in accordance with Generally Accepted Accounting Principles in a workplace setting? |
| 2. Identify, analyze and record business transactions using general ledger software to prepare financial statements in accordance with Generally Accepted Accounting Principles. | Do students have the necessary skills, using accounting software, to prepare financial statements in accordance with Generally Accepted Accounting Principles, in a workplace setting? |
| 3. Review common accounting documents, and prepare related calculations for bank reconciliations, payroll, and basic individual income taxes. | Do students have the necessary skills, to review common accounting documents and prepare related calculations, in a workplace setting? |
| 4. Select and apply appropriate managerial accounting concepts for use in business decision-making using both manual and electronic applications. | Do students have the necessary skills, to apply appropriate managerial accounting concepts for use in business decision-making, in a workplace setting? |
| 5. Evaluate accounting issues and their impact on the accounting environment. | Do students have the necessary skills to evaluate accounting issues and their impact on the accounting environment, in a workplace setting? |
| Learning Outcome (or Gen Ed Essential Skill) | Description of Assessment Tool | Population or Courses Assessed | Hypothetical Analysis/Target |
|---|---|---|---|
| 1. Identify, analyze and record business transactions manually to prepare financial statements in accordance with Generally Accepted Accounting Principles. | Accounting Outcome Exams, bank reconciliation problem, adjusting journal entries problem, and the financial statement preparation problem. | Acct 2999, Capstone | Target: 85% of Accounting Capstone students are to receive an 85% or higher on the Bank Reconciliation, Adjusting Entries, and Financial Statement Outcome Exams. |
| 2. Identify, analyze and record business transactions using general ledger software to prepare financial statements in accordance with Generally Accepted Accounting Principles. | Final Project, Part 1 | Acct 2220, Computerized Accounting | Target: 75% of students will score a 75% or higher on the Acct 2220 common final exam. |
| 3. Review common accounting documents, and prepare related calculations for bank reconciliations, payroll, and basic individual income taxes. | Accounting Outcome Exams, payroll problems, managerial problems, and the individual taxation problems. | Acct 2999, Capstone | Target: 85% of Accounting Capstone students are to receive an 85% or higher on the Payroll, Managerial, and Individual Tax Outcome Exams. |
| 4. Select and apply appropriate managerial accounting concepts for use in business decision-making using both manual and electronic applications. | Common Project | Acct 2240, Cost Management | Target: 75% of students will score 75% or higher on the Acct 2240 Common Project. Result: Target met. 80.95% of students scored 75% or higher on the Common Project. The average grade on the common project was 87.98%. |
| 5. Evaluate accounting issues and their impact on the accounting environment. | Common Writing Assignment | Acct 2125, Intermediate I | Target: 75% of students will score a 75% or higher on this common writing assignment. |
| Learning Outcome (or Gen Ed Essential Skill) | Summary of Results | Reflection on Focus Area | Intepretation of Results |
|---|---|---|---|
| 1. Identify, analyze and record business transactions manually to prepare financial statements in accordance with Generally Accepted Accounting Principles. | Target not met. 79.49% of students received an 85% or higher on the Bank Reconciliation, Adjusting Entries, and Financial Statement Outcome Exams. The average score on the Outcome Exams was 91.79%. | Yes, the results support the focus question. | In comparison to prior year's assessment data, these results show a slight decline. Target was not met in the prior year. Summary of results were based on data from 13 students, making data potentially misleading as it is more susceptible to significant fluctuations caused by outliers. |
| 2. Identify, analyze and record business transactions using general ledger software to prepare financial statements in accordance with Generally Accepted Accounting Principles. | 80% of Acct 2220 students earned a score of 75% or higher on the Acct 2220 Final Project, Part 1. The average score was 86.03%. | Yes, the results support the focus question. | The Acct 2220 faculty team, due to a course revision, decided to use the Final Project, Part 1, to measure this learning outcome instead of the Final Exam used in prior semesters. |
| 3. Review common accounting documents, and prepare related calculations for bank reconciliations, payroll, and basic individual income taxes. | Target not met. 79.49% of students received an 85% or higher on the Payroll, Managerial, and Individual Tax Outcome Exams. The average score on the Outcome Exams was 91.33%. | Yes, the results support the focus question. | In comparison to prior year's assessment data, these results show a material decline. Target was met in the prior year. Summary of results were based on data from 13 students, making data potentially misleading as it is more susceptible to significant fluctuations caused by outliers. |
| 4. Select and apply appropriate managerial accounting concepts for use in business decision-making using both manual and electronic applications. | Target met. 76.5% of students scored 75% or higher on the Common Project. The average grade on the Common Project was 85.5%. | Yes, the results support the focus question. | As in prior years, the number of students who scored 75% or higher on the Common Project was above the target. |
| 5. Evaluate accounting issues and their impact on the accounting environment. | 80% of ACCT 2125 students received a score of 75% or higher on the common writing assignment. The average grade on the common writing assignment was 79.5% | Yes, in a general manner. The ACCT 2125 common writing assignment is an ethics case. Many accounting issues revolve around the ethical dilemmas often faced by accountants in a workplace setting. | In comparison to prior year's assessment data, these results show a material decrease in number of students who received a score of 75% or higher on the common writing assignment. Prior year results show that 93.1% of students received a score of 75% or higher, with an average grade of 89.05%. |
| 1. Identify, analyze and record business transactions manually to prepare financial statements in accordance with Generally Accepted Accounting Principles. | |
|---|---|
| Describe the change that was implemented. | Addition of instructional videos, templates, and additional resources for each outcome exam. |
| Type of Change |
|
| Change in Assessment Approach or Tools? | No |
| What data motivated the change? | Data is still being collected. The data collected was only for Spring 2024. More than one year of data is needed to determine trends. |
| Hypothesis about the effect the change will have? | Additional learning materials and resources give students access to additional information related to specific topics. |
| 2. Identify, analyze and record business transactions using general ledger software to prepare financial statements in accordance with Generally Accepted Accounting Principles. | |
|---|---|
| Describe the change that was implemented. | There are no changes planned at this time. |
| Type of Change | |
| Change in Assessment Approach or Tools? | n/a |
| What data motivated the change? | The current Final Project, Part 1 is a newly created assignment. Additional data, feedback, and analysis is required. |
| Hypothesis about the effect the change will have? | The collection of additional date, feedback and analysis over subsequent terms will give the accounting faculty the needed information to assess the assignment and continuous results. |
| 3. Review common accounting documents, and prepare related calculations for bank reconciliations, payroll, and basic individual income taxes. | |
|---|---|
| Describe the change that was implemented. | Addition of instructional videos, templates, and additional resources for each outcome exam. |
| Type of Change |
|
| Change in Assessment Approach or Tools? | No |
| What data motivated the change? | Data is still being collected. The data collected was only for Spring 2024. More than one year of data is needed to determine trends. |
| Hypothesis about the effect the change will have? | Additional learning materials and resources give students access to additional information related to specific topics. |
| 4. Select and apply appropriate managerial accounting concepts for use in business decision-making using both manual and electronic applications. | |
|---|---|
| Describe the change that was implemented. | Revision of the instructions to emphasize the requirement of using the Excel feed feature. In addition, a note to remind students to read and understand the requirements is also being added. |
| Type of Change | |
| Change in Assessment Approach or Tools? | No change. |
| What data motivated the change? | Changes are motivated by student feedback. |
| Hypothesis about the effect the change will have? | Unknown at this time. The course team will evaluate the results after the instruction revisions. |
| 5. Evaluate accounting issues and their impact on the accounting environment. | |
|---|---|
| Describe the change that was implemented. | *The assignment was moved from week 10 to week 12, giving students additional Ethics Cases, covering a broader range of topics, to choose from. *The example report provided to students has been updated to include steps on how to approach and organize the assignment. *Instructions have been updated to direct students to the 7 steps of the "Analytical Model for Ethical Decisions" discussed in Chapter 1 in the textbook. |
| Type of Change |
|
| Change in Assessment Approach or Tools? | No. |
| What data motivated the change? | Student score data |
| Hypothesis about the effect the change will have? | Additional instructions and more informative example will help students better understand the requirements for completing the assignment. |
| Learning Outcome (or Gen Ed Essential Skill) | Description of Assessment Tool | Population of Courses Assessed |
|---|---|---|
| 1. Identify, analyze and record business transactions manually to prepare financial statements in accordance with Generally Accepted Accounting Principles. | Accounting Outcome Exams, bank reconciliation problem, adjusting journal entries problem, and the financial statement preparation problem. | ACCT 2999 |
| 2. Identify, analyze and record business transactions using general ledger software to prepare financial statements in accordance with Generally Accepted Accounting Principles. | Final Project, Part 1 | ACCT 2220 |
| 3. Review common accounting documents, and prepare related calculations for bank reconciliations, payroll, and basic individual income taxes. | Accounting Outcome Exams, payroll problems, managerial problems, and the individual taxation problems. | ACCT 2999 |
| 4. Select and apply appropriate managerial accounting concepts for use in business decision-making using both manual and electronic applications. | Common Project | ACCT 2240 |
| 5. Evaluate accounting issues and their impact on the accounting environment. | Common Writing Assignment | ACCT 2125 |
| Learning Outcome (or Gen Ed Essential Skill) | Summary of Second Round Results | Intepretation of Results, Pre- and Post-Change | Follow up questions, possible next steps |
|---|
Describe any change in student achievement observed as part of this assessment process, and what led to those changes.
Describe long-term changes in the program(s) that the assessment process led to, and what motivated those changes?
What did you learn about the teaching and learning of "Practicing Community" in your programs?
Describe any external factors affecting the program or affecting assessment of the program.