ACADEMIC PROGRAMS Academic Program Assessment and Planning Report Missouri Valley College Year:

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ACADEMIC PROGRAMS

Academic Program Assessment and Planning Report

Missouri Valley College

Year: 2009-2010

Academic Program: __Accounting_____________ Chair/Dean: ___Larry Stockman_ Division: ___Business__________

I. Mission Mission Statement

The Accounting major in the Division of Business at Missouri Valley College aspires to support the mission of the College, by initiating and promoting intellectual inquiry and understanding of the canons and mores of the accounting profession through personal instruction.

II. Goals

1. Understand general accounting principles and practices.

2. Use quantitative concepts and skills in the analysis and solution of accounting issues. 3. understand the historical and current theoretical basis of accounting

4. approach accounting issues with an understanding of legal principles and ethical values.

5. integrate and synthesize the knowledge of principles gained from the accounting curriculum and apply these in the analysis and solution of complex accounting issues.

III. Student learning outcomes 1. Understand general accounting principles and practices.

2. Use quantitative concepts and skills in the analysis and solution of accounting issues. 3. understand the historical and current theoretical basis of accounting

4. approach accounting issues with an understanding of legal principles and ethical values.

5. integrate and synthesize the knowledge of principles gained from the accounting curriculum and apply these in the analysis and solution of complex accounting issues.

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IV. Course map Learning outcomes/classes AC 210 AC 220 BA 212 BA 232 BA 282 BA 292 CS 119 EC 206 EC 216 BA 302 BA 312 BA 322 BA 324 AC 330 AC 340 AC 350 AC 335 AC 360 AC 400 AC 430 BA 432 BA 442 1. Understand general accounting principles and practices. 

X X X X X X X

2. approach accounting issues with an

understanding of legal principles and ethical values.. 

X X X X X X X X X X X X X X X X X X

3 integrate and synthesize the knowledge of principles gained from the accounting curriculum and apply these in the analysis and solution of complex accounting issues.

 

X X X X X X X X X X X X X X X X X X X X X X

Class Name Number Class Name Number

Accounting 1  AC 210 Income Tax AC 330

Accounting 2  AC 220 Cost Accounting AC 340

Principles of Management  BA 212 Intermediate Accounting 1 AC 350

Principles of Marketing  BA 232 Taxation of Business Entities AC 335

Principles of Macroeconomics  EC 206 Intermediate Accounting 2 AC 360

Principles of Microeconomics   EC 216 Advanced Accounting AC 400

Money and Banking EC 355 Auditing AC 430

Calculus for Business MA185 Productions and Operations Management BA 442

Business Law 1  BA 282 Business Policy BA 442

Business Law 2 BA 292

Statistics  BA 302

Finance 1 BA 322

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V. Assessment tools

All of the student learning out comes are assessed on an ongoing basis. Within each class identified above certain competencies are identified which support and /or define in detail the skills or knowledge necessary to achieve the particular learning outcome. For example, for student learning indicator number 1(Understand general accounting principles and practices) Principles of Accounting 1 facilitates that outcome. Within the syllabus for Ac 210 the following two competencies and performance indicators are identified:

1. Introduce the student to the fundamentals of financial accounting. Performance indicator: Summarize basic financial and managerial accounting concepts and

principles; list the basic steps of the accounting cycle.

2. Prepare the student in such a way that he/she has the necessary background to complete his/her other business courses. Performance indicator: summarize the development of accounting principles and relate them to practice.

These are then assessed through the use of objective tests to determine whether the student meets the particular performance indicator.

For all of the learning indicators a very good, although indirect, assessment has been used by the division since 1996. That is the ETS major field test for business. Within that test is an assessment indicator for accounting, whereby we are able to compare Missouri Valley’s program and students with over 700 other colleges and universities. This test is given to graduating

seniors in the accounting program both fall and spring. For more detailed information see the assessment compendium located in the registrar’s office.

VI. Summary of findings

Please see the assessment compendium in the registrar’s office. Summary findings since 1997 are located there.

VII. Level of achievement of goals

The division believes that the goals outlined for the accounting major are achieved at a highly satisfactory level. The Assessment Indicator for accounting in the ETS Major Field exam in business is consistently among the highest scores in every testing cycle. The accounting major like all business majors requires a ‘C’ in all required courses to graduate.

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VIII. Faculty/Student/Program information

Table 1. Faculty Profile

Full time Part time* Total number of program faculty

Number of program faculty by gender female 2 2

male 4

Highest degree in field for program faculty Bachelor’s

(Highlight degree considered terminal in the field.) Master’s 5

Doctorate/CPA 2 1

Years of teaching experience and/or professional 0-5 1

experience in field for program faculty 6-10 1 3

11-15

16-20 1

21+ 1 1

*Part time is defined as a teaching load of 11 credit hours or less with no additional duties compensated by release time. For accounting, part-time also includes faculty who teach courses required for accounting but may have full loads in other areas of the division. One adjunct was hired for three hours.

Table 2. Faculty Teaching and Advising Loads

Fall Spring 100-200 level 300-400 level 100-200 level 300-400 level

# students enrolled in lectures* 440 149 365 137

# lecture sections offered 14 9 14 11

# lab sections offered

# classes total 14 9 14 11

# of general education classes offered 2 2

# contact hours taught by FT faculty** 15 12 12 18

# contact hours taught by PT faculty 27 24 30 15

% contact hours taught by PT faculty 64% 66% 71% 45%

# credit hours taught by FT faculty 15 12 12 18

# credit hours taught by PT faculty 27 24 30 15

% credit hours taught by PT faculty 64% 66% 71% 45%

# advisees of FT faculty 63 63

# advisees of PT faculty

*Sum of all students in all lecture sections taught by program faculty. A student may be counted multiple times. **A contact hour is defined as a full-semester scheduled class or lab hour where the faculty member is continuously engaged with the students. Partial semester hours are prorated. Academic credits do not necessarily coincide with contact hours. Supervisory and online course situations are considered on a case-by-case basis.

IX. Analysis/Interpretation

The accounting major is strong and is anticipated to stay that way. (See part VII.) Two members of the division have vocationally terminal credentials in accounting and it is anticipated that by next spring there will be three. The class requirements are consistent with other Colleges and Universities.

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X. Action plan

Since the division added a business tax class AC 350 to the requirements two years ago no changes in course work are being considered. The accounting profession is changing quite dramatically as accounts will start to be kept in accord with a global standard rather than one used in the US, Canada and the former British Commonwealth. That challenge can be met within the present class structure.

The plan for the business division as a whole as well as the accounting major will be to urge the acquisition of equipment and general up grade of classroom space on the first floor of Baity Hall

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