Archived Assessment Report
| Program | Accounting Certificate |
| Assessment Reporter | [email protected] |
| Theme | Practicing Community |
| Review Year | 2024-2025 - Final 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. Prepare common accounting documents, such as bank reconciliations, payroll tax reports, and individual income tax returns of basic complexity | Do students have the necessary skills to prepare common accounting documents in a workplace setting? |
| 3. 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? |
| 4. Demonstrate ability to use general ledger software to produce financial information for business decision making | Do students have the necessary skills, using accounting software to provide financial information to business decision makers 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 | Acct 2125 Final Exam | Acct 2125, Intermediate Accounting 1 | 75% of students will receive a score of 75% or higher on the Acct 2125 Final Exam |
| 2. Prepare common accounting documents, such as bank reconciliations, payroll tax reports, and individual income tax returns of basic complexity | Bank Reconciliation problem on the Acct 2125 Final Exam | Acct 2125, Intermediate Accounting 1 | 75% of students will receive a score of 75% or higher on the Bank Reconciliation problem on the Acct 2125 Final Exam |
| 3. Identify, analyze and record business transactions using general ledger software to prepare financial statements in accordance with Generally Accepted Accounting Principles | Acct 2220 Final Project, Part 1 | Acct 2220, Computerized Accounting | 75% of students will receive a score of 75% or higher on the Acct 2220 Final Project, Part 1 |
| 4. Demonstrate ability to use general ledger software to produce financial information for business decision making | Acct 2220, Final Project, Part 2 | Acct 2220, Computerized Accounting | 75% of students will receive a score of 75% or higher on the Acct 2220 Final Project, Part 2 |
| 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 | 93.75% of Acct 2125 students received a score of 75% or higher on the Final Exam. The average grade on the Final Exam was 86.94%. | Yes, in a general manner. The Acct 2125 Final Exam is a comprehensive assessment for the material covered in this course. Even though preparing financial statements are not specifically assessed on the Final Exam, aspects on them are tested. | In comparison to prior year's assessment data, these results show a marked improvement. The target/goal was met in these results where is was not met in the prior year. |
| 2. Prepare common accounting documents, such as bank reconciliations, payroll tax reports, and individual income tax returns of basic complexity | 81.25% of Acct 2125 students received a score of 75% or higher on the Bank Reconciliation problem on the Final Exam. The average grade on the Bank Reconciliation problem was 85.55%. Target was met. | Yes, the results support the focus question. | In comparison to prior year's assessment data, these results show a marked improvement. The target/goal was met in these results where it was not met in the prior year. |
| 3. 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. |
| 4. Demonstrate ability to use general ledger software to produce financial information for business decision making | 88.24% of Acct 2220 students received a score of 75% or higher on the Final Project, Part 2. The average grade on the Final Project, Part 2 was 88%, Target was met. | Yes, the results support this focus question. The Part 2 of the Final Project has students critically analyze financial statements and other accounting reports for accounting errors. | As in prior years, this target has been met. |
| 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. | The Acct 2125 team will update the Final Exam and will continue to monitor these results to determine if the improved exam results continue. |
| Type of Change | |
| Change in Assessment Approach or Tools? | Not at this time. |
| What data motivated the change? | Because of the improved results, the Acct 2125 team will continue to monitor these results. |
| Hypothesis about the effect the change will have? | The updated Final Exam will be monitored to see if the results continue to improve. |
| 2. Prepare common accounting documents, such as bank reconciliations, payroll tax reports, and individual income tax returns of basic complexity | |
|---|---|
| Describe the change that was implemented. | The Acct 2125 team will update the Final Exam and will continue to monitor these results to determine if the improved exam results continue. |
| Type of Change | |
| Change in Assessment Approach or Tools? | Not at this time. |
| What data motivated the change? | Because of the improved results, the Acct 2125 team will continue to monitor these results. |
| Hypothesis about the effect the change will have? | The updated Final Exam will be monitored to see if the results continue to improve. |
| 3. 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. | Since the Final Project, Part 1, was first used as the assessment tool for this learning outcome for Spring, 2024, more data will need to be collected to determine the viability of this assessment as the measurement tool. |
| Type of Change | |
| Change in Assessment Approach or Tools? | The answer to this question is unknown at this time. Once the Acct 2220 faculty team has more data, an informed decision can then be made. |
| What data motivated the change? | More data will need to be collected before an informed decision can be made to made a change to this assessment tool. |
| Hypothesis about the effect the change will have? | Based on the results of more data, the Acct 2220 faculty team can then determine what changes may need to be made. |
| 4. Demonstrate ability to use general ledger software to produce financial information for business decision making | |
|---|---|
| Describe the change that was implemented. | With this target being met, Acct 2220 faculty team will continue to monitor these results. |
| Type of Change | |
| Change in Assessment Approach or Tools? | No change needed at this time. |
| What data motivated the change? | No change needed at this time. |
| Hypothesis about the effect the change will have? | No change needed at this time. |
| 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 | Final Exam | Acct 2125 |
| 2. Prepare common accounting documents, such as bank reconciliations, payroll tax reports, and individual income tax returns of basic complexity | Bank Reconciliation Exam problem on the Final Exam | Acct2125 |
| 3. 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 |
| 4. Demonstrate ability to use general ledger software to produce financial information for business decision making | Final Project, Part 2 | Acct 2220 Computerized Accounting |
| 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 |
|---|---|---|---|
| 1. Identify, analyze and record business transactions manually to prepare financial statements in accordance with Generally Accepted Accounting Principles | 78.79% of Acct 2125 students received a score of 75% or higher on the Final Exam. The average grade on the Final Exam was 84.03% for the Spring 2025 semester. | The Intermediate Accounting team will meet to discuss the possible causes of this fluctuation and ways to remedy it. | |
| 2. Prepare common accounting documents, such as bank reconciliations, payroll tax reports, and individual income tax returns of basic complexity | 75.76% of Acct 2125 students received a score of 75% or higher on the Bank Reconciliation problem on the Final Exam. The average grade on the Bank Reconciliation problem was 86.06%. Spring 2025 semester. | The Acct 2125 faculty team will meet to discuss reasons for this decrease in the percentage of students receiving a score of 75% or higher on the Bank Reconciliation problem on the Final Exam and to develop a plan moving forward to increase this percentage. | |
| 3. Identify, analyze and record business transactions using general ledger software to prepare financial statements in accordance with Generally Accepted Accounting Principles | 100% of Acct 2220 students earned a score of 75% or higher on the Acct 2220 Final Project, Part 1. The average score was 95.25%. Spring semester, 2025. | Accounting faculty will continue to monitor these results. | |
| 4. Demonstrate ability to use general ledger software to produce financial information for business decision making | 93.75% of Acct 2220 students received a score of 75% or higher on the Final Project, Part 2. The average grade on the Final Project, Part 2 was 90.56%. Spring 2025 semester. | Faculty will continue to monitor these results. |
Describe any change in student achievement observed as part of this assessment process, and what led to those changes.
In comparing the two rounds of data, we did see some changes in the student results, both positive and negative. The Accounting faculty will meet to discuss these changes and how them may impact the teaching of these courses in the future.
Describe long-term changes in the program(s) that the assessment process led to, and what motivated those changes?
No, this assessment process did not lead to any long term changes in our Accounting Certificate requirements.
What did you learn about the teaching and learning of "Practicing Community" in your programs?
Due to our outside accrediting body, Accreditation Council for Business Schools and Programs (ACBSP) requirements, we assessed all of the learning outcomes for this Accounting Certificate, not just those mapped to the Practicing Community theme.
Describe any external factors affecting the program or affecting assessment of the program.
There are not any external factors affecting this Accounting Certificate at this time.