Part III: Curriculum, Pedagogy, and Innovation
IV. Assessment of Conclusions and Recommendations 15 What research has the department conducted?
17. Please summarize findings of the direct SLO assessment How has this informed future plans for the program?
The our department has identified the following Program and Course Student Learning Outcomes (SLOs). The Program SLOs have not been assessed as of this date. However, they are slated to be assessed in 2014- 2015. Majority of our courses have been assessed (or will be assessed) using various methodologies and are summarized in a table below:
PROGRAM SLOs:
It is our expectation that graduates with an AA Degree in Accounting will have the following characteristics: 1) Students should be able to create clear, concise, well organized written business documents including
financial statements, memos and reports that can be used in an effective manner to communicate. 2) Students will possess adequate technical knowledge of accounting and related disciplines to enter into a
business environment as an entry level accounting personnel.
3) Students will be able to transfer to a 4 year university as an accounting and/or business administration major. 4) Student will be able to combine critical thinking skills (disciplined and creative thinking) and technical
knowledge to solve problems in a constantly-changing professional environment.
5) Students should be able to recognize and appreciate contributions of individuals from diverse backgrounds and be able to contribute to the effective functioning of cross-disciplinary teams.
It is our expectation that graduates with an AS & AS-T degree in Business Administration will have the following characteristics:
1) Students should be able to create clear, concise, well organized written business documents such as memos, reports, and executive summaries including financial information that can be used in an effective manner to communicate.
2) Students will possess adequate technical knowledge of business and related disciplines to be able to contribute meaningfully in a business environment.
3) Students will be able to transfer to a 4 year university as a business administration major OR Students will be able to transfer to a California State University as a business administration major.
4) Student will be able to combine critical thinking skills (disciplined and creative thinking) and technical knowledge to solve problems in a constantly-changing professional environment.
5) Students should be able to recognize and appreciate contributions of individuals from diverse backgrounds and be able to contribute to the effective functioning of cross-disciplinary teams.
It is our expectation that recipients of the following Certificates will have the following characteristics: Accounting and Financial Planning Certificate
Students will possess adequate general knowledge of accounting and personal finance to establish a foundation for future employment or for advanced studies in the accounting or finance field.
Computerized Accounting–QuickBooks Option Certificate
Students will possess adequate general knowledge of Quick Books & accounting to enter into a business environment as an entry level clerk utilizing Quick Books.
Accounting with Sage MAS Software Certificate
Students will possess adequate general knowledge of Sage MAS software & accounting to enter into a business environment as an entry level clerk utilizing Sage MAS software.
Computerized Bookkeeping–QuickBooks Option Certificate
Students will possess adequate basic knowledge of Quick Books to enter into a business environment as an entry level clerk utilizing Quick Books.
Computerized Bookkeeping–Sage MAS Software Certificate
Students will possess adequate basic knowledge of Sage MAS software to enter into a business environment as an entry level clerk utilizing Sage MAS software.
Microsoft Dynamics for Financial Accounting Certificate
Students will possess adequate general knowledge of Microsoft Dynamics and its application in financial accounting to enhance their current or future employment.
Microsoft Dynamics for Project Management and Business Planning Certificate
Students will possess adequate general knowledge of Microsoft Dynamics and its application in project management to enhance their current or future employment.
ON THE FOLLOWING PAGE – Course SLOs and a summary of the assessments: COURSE SLOs:
Course Course SLO Method of Assessment Outcomes Plan for Improvement
Acct
010 1. Students will demonstrate an understanding of accounting skills sufficient to journalize transactions and to develop a trial balance.
2. Students will demonstrate an understanding of the workings of the subsidiary ledgers and their relationship to the general ledger.
6 point in-class exercise.
To be assessed 2015- 2016.
The class scored an average score of 3.4 out of 6.
Spend additional class time emphasizing the concept before the assignment.
Acct
032 Students will demonstrate the ability to compute payroll and to prepare required payroll
reporting forms.
Evaluation of final Project. Majority of students
successfully completed project with only minimal
assistance by instructor.
The course will continue to use the final project as assessment.
Acct
035 Students will demonstrate proficiency in the use of QuickBooks accounting software by entering accounting
transactions and preparing relevant accounting reports.
HW Assignment Evaluation. 100 % of Students completed Homework. 93% homework completed without errors
Faculty is in the process of evaluating all QuickBooks classes and certificate program and creating a pathway for students to attain QuickBooks User
certification. Acct
101
1. Students will demonstrate an understanding of accrual based accounting.
2. Student will demonstrate how to prepare GAAP based financial statements.
Quiz - 5 multiple choice questions. To be assessed 2015- 2016. 61% of students answered 4 or more questions correctly. 85% of students completed 3 or more questions correctly.
Additional instruction time will be devoted to accrual basis
accounting concepts and reassessed.
Acct 102
1. Students will be able to demonstrate how to estimate the cost of a product or a service. 2. Students will understand how contribution margin is calculated and how different types of costs behave as production levels change.
3. Students will understand how budgets are used to plan and control an organization.
To be assessed 2015- 2016.
Quiz - 4 multiple choice questions. To be assessed 2015- 2016. 4/4 = 40% 3/4 = 27% 2/4 = 18% 1/4 = 9% 0/4 = 6% Faculty will review CVP and spend extra time going over material and assign a group or in-class work assignment. Acct 104 1. Students will be able to prepare a basic individual Federal income tax return. 2. Students will understand what the responsibilities of an individual are as they relate to the payments and filings of U.S. income taxes. Final Comprehensive Exam Final Exam 90% or above= 53% 80% or above= 16% 70% or above= 24% Below 70% = 7% 90% or above= 49% 80% or above= 36% 70% or above= 7% Below 70% = 7% During 2014-2015, our department will gather additional data on the SLOs, discuss the findings and implement an improvement plan. Acct 108 1. Students will be able to prepare basic Federal tax returns for trusts and estates. 2. Students will understand what the responsibilities are as they relate to representation before the IRS. To be assessed 2015- 2016.
Acct 113 1. Students will be able to prepare basic a Federal income tax return for corporations. 2. Students will be able to demonstrate how to research elementary topics and changes of the Federal income tax rules as they relate to corporations on the web. 3. Students will understand what the responsibilities of a corporation are as they relate to the payments and filings of U.S. income taxes. To be assessed 2015- 2016.
Acct
114 1. Students will be able to prepare basic a Federal income tax return for partnerships and LLCs.
2. Students will be able to demonstrate how to research elementary topics and changes of the Federal income tax rules as they relate to partnerships and LLCs on the web.
3. Students will understand what the responsibilities of
partnerships and LLCs are as they relate to the payments and filings of U.S. income taxes.
To be assessed 2015-
2016.
Acct
124 Prepare basic Individual Federal Income Tax return using commercial computer tax software
Comprehensive Tax Return assignment using Turbo Tax. 20 out of 20 students successfully completed the tax return preparation.
Our department will continue with this assessment for this SLO.
Acct
170 1. Students will be proficient in transactions through the procurement process.
2. Students will be able to understand the relationship between General Ledger and transactions created through the procurement cycle using
Dynamics GP software.
Evaluation of final project. 92% of students received a score of 80% or higher on the project.
Faculty will review the errors made by the students on the project and implement additional instruction.
Acct
171 1. Students will be proficient in transactions through the procurement process.
2. Students will be able to understand the relationship between General Ledger and transactions created through the procurement cycle using
Dynamics GP software.
Evaluation of final project. 100% of students received a score of 70% or higher on the project.
Review the errors made by the students on the project and implement additional instruction.
Acct
204 1. Students will be able to calculate the cost of a product or a service provided including overhead using both traditional and activity based allocation. 2. Students will demonstrate an understanding of cost, volume, profit analysis and how it is used to predict revenues and costs of an organization.
3. Students will demonstrate how to prepare budgets at different levels of the
organization and how it is used to plan and control to achieve organizational goals.
To be assessed Spring
2015.
Acct
205 1. Students will able to prepare and analyze financial statements using GAAP.
2. Students will be able to demonstrate how GAAP is applied to value, record and report short term investments. 3. Students will demonstrate how assets, liabilities and stock holder’s equity are valued, recorded and reported under GAAP.
Course not offered.
Bank
010 Students will demonstrate an understanding of bank transactions and teller techniques.
Multiple choice quiz. 8 out of 17
students scored 80% or higher.
Evaluate instruction on the concept and reassess.
Bus
130 Students will demonstrate an understanding of personal budgeting. Students will demonstrate an understanding of strategies for the growth and protection of personal assets.
Quiz / HW Assignment
Evaluation. Average scores on Homework =
86%. Quiz - 89%
There were no areas that indicated that the teaching strategy needed to be revised. Faculty will continue to monitors student performance. Bus
140 1. Students will demonstrate an understanding of corporate budgeting. 2. Students will demonstrate an understanding of various methods of obtaining and managing corporate capital.
To be assessed 2015-
2016.
18 & 19. What changes are recommended for the program? What issues have emerged that requires interdisciplinary dialogue and possible inclusion in overall college planning?
Our College-wide goal of increasing student success rates is an interdisciplinary goal and need dialogue as a College. In order to increase performance and success as a College, we need improvements in the following areas:
1. Student math and language literacy. 2. Student communication skills.
3. Student academic maturity – time management and organization skills. 4. Student technology literacy.
5. Student tutoring services.
Our main recommendation for program improvement is to provide early mechanism to identify students who are underperforming and provide intervention and assistance. We would also like our students to seek additional help such as tutoring in accounting, math and reading. Many of our students need to be better prepared to enter into the rigorous business curriculum and we recommend that they do this by being better prepared in the basic skills area such as math, reading and writing.
We will also ensure that all of our core business courses focus on enhancing communication skills and increased reading/writing assignments and discussion in addition to our core business objectives.
BUSINESS ADMINISTRATION & ACCOUNTING DEPARTMENT GOALS 2014
Student Success – Create Opportunities for our Students
1. Increase number of students earning AA/AS/AS-T degrees and certificates that will provide them with marketable business skills.
2. Provide additional tutoring and homework assistance to students to increase success and retention. 3. Increase student success for transfer.
4. Develop community business contacts to create work and internship opportunities for students. 5. Work closely with counselors to better advise our students and also with the internship coordinators to
communicate new employment opportunities.
6. Ensure our classes are taught by superior faculty (by hiring a full-time faculty and hiring and maintaining excellent adjuncts.)
Faculty - Hire New Full-Time Faculty and Provide Faculty Training and Development to our current faculty 1. Hire a new Full-Time Faculty with expertise in Tax, Accounting Systems and Finance.
2. Provide resources and training for faculty to develop new courses and/or improve current course offerings.
Bus 160
1. Students will demonstrate an understanding of the different types of investment securities. 2. Students will demonstrate an understanding of methods of portfolio management.
Quiz / Assignment
Evaluation. 70% of students scored higher
than 80% on Homework. 60% of students scored 100% on Quiz.
Faculty will encourage increased participation on Assignments and Quizzes.
Programs and Curriculum - Develop & Enhance & Improve
1. Review all departmental programs in order to update and enhance curriculum. 2. Work on clear pathways for our students to earn degrees and certificates. 3. Work with our partners at four-year colleges to update degrees and programs. 4. Expand online course offerings where needed.
5. Update our existing QuickBooks certificate program to include additional courses to become certified by Intuit as Quick Books User.
6. Work with the IRS to create VITA at SAC and review the tax certificate. Technology & Equipment - Procure Modern Equipment & Update Software
1. Our computer equipment in the classrooms and software need to be updated. 2. We need ongoing resource to ensure that the equipment and software are replaced.