Program Review. Accounting Associate of Applied Science Degree Program

Program Review

Accounting

Associate of Applied Science

Degree Program

Prepared by Linda Jones

Accounting Instructor

Applied Science Division Chair

Spring 2005

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AAS - Accounting Program Review

Spring 2005

Neosho County Community College has two vocational business programs registered with the State of Kansas:

1. Business/Office and Information Systems Program 2. Management/Marketing Program

Within the Business/Office and Information Systems program, emphases in Accounting, Business Administration, Computer Information Systems and Office Technology are offered. Beginning with the College Catalog, 2004-2006, a new program emphasis sheet for the

Associate of Applied Science (AAS) in Accounting was published and is now being

implemented for students wishing to enter the accounting job market upon graduation from NCCC. For students planning to transfer to a university to complete a four-year degree in accounting, the Business Administration-Associate of Science (AS) program is followed. This program is nearly identical for any business student transferring to a university, whether they want to major in accounting, business administration, computer information systems, finance, management, or marketing. The focus of this program review is the AAS - Accounting program which is designed for students who wish to enter the job market upon completion of the degree. Accounting majors who plan to transfer to a university follow the Business Administration-AS degree program. Historical record keeping is based upon the State reporting requirements for the two programs, Business/Office and Information Systems and Management/Marketing, rather than treating Accounting as a separate program as per the new program sheet. Therefore, detailed historical records are not available for the Accounting program individually.

The inter-relationship of the business programs in the Business/Office and Information Systems and Management/Marketing areas must be considered. Accounting program core courses serve not only the Accounting program, but other business programs as well. This provides flexibility for the students. Many students enter the community college saying they want to major in “business”, but not knowing what specific area of business in which they are interested. It is the philosophy of the business department that NCCC should provide the opportunity to students to explore the various functional areas of business.

It should also be noted that a full self-study of the business programs, including the Accounting program, was conducted last year in accordance with rigorous standards established by the Association of Collegiate Business Schools and Programs (ACBSP). Upon an evaluation visit by the ACBSP, the AAS-Accounting program was among the business programs which were granted full ACBSP accreditation.

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Section 1: Alignment of Accounting Program Mission and Purposes with

Mission and Purposes of NCCC

The mission of the Neosho County Community College Accounting program correlates with the institutional mission statement: to enrich our communities and our students’ lives.

The Accounting program, as a whole, has two primary purposes and a number of secondary purposes as they relate to NCCC’s mission. These include but are not limited to the following: Primary Purposes:

1. Career Preparation. Students from both the traditional and non-traditional ranks

are served by the accounting program in preparation for an occupation in the accounting field. It is very important to note that courses within the accounting program also serve students in other business programs, including business administration, computer information systems, management, marketing, and office technology.

2. Transfer. The field of accounting has many attractive features as an

occupational career choice, and NCCC serves the needs of transfer students to a university, including both accounting majors and other business majors.

Students are encouraged to consider transfer to a university. Accounting students are advised that greater opportunities exist, both in terms of job opportunities and pay, for accounting students with a Bachelor’s or Master’s degree. They are informed, though, that there is also a job market for graduates of the AAS program in accounting.

The business unit verifies that its programs are compatible with the institution’s mission

statement and that it is meeting its purposes through periodic reviews. This was verified during the ACBSP self-study process that was conducted during the 2003-2004 academic year. In addition, the Business and Technology Advisory Board provides input into the program to ascertain that NCCC is meeting the needs of business and industry.

The accounting program contributes to each of NCCC’s purposes as follows: NCCC Purpose 1:

student learning through

 the meeting of students’ needs,  quality educational programs, and  effective assessment processes;

The accounting program meets both traditional and non-traditional, transfer and non-transfer students’ needs. A full range of accounting courses is provided, starting with ACCT 108 College Accounting for students who have no accounting background. For transfer students, ACCT 201 Financial Accounting and ACCT 202 Managerial Accounting provide sophomore-level

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instruction and transfer well to most universities. Elective courses include ACCT 107 Payroll Accounting, and courses in computerized accounting, including QuickBooks® and Peachtree®. The accounting program is a quality educational program. It is one of the business programs that is fully accredited by the Association of Collegiate Business Schools and Programs (ACBSP), thus it meets the rigorous standards of excellence as set by this accrediting body.

The accounting program is following the assessment processes which have been established at NCCC in an effort to improve student learning of course and program outcomes. Assessment will be discussed in more detail in Section 2 of this report.

NCCC Purpose 2:

student success through

 providing personal attention,  individualized advising, and

 the opportunity to meet personal goals;

All business programs, including the accounting program, operate with the philosophy that personal attention and individualized advising are essential for student success. Instructors in the program have open-door policies. Full-time instructors serve as academic advisors for those in the program and provide individualized advising services on a regular basis. Linda Jones serves as the advisor of record for accounting students on the Chanute campus, with Mark Watkins now advising accounting students on the Ottawa campus.

NCCC Purpose 3:

ensuring access through

 affordability,

 flexible delivery and scheduling methods,  responsive student services, and

 safe and comprehensive facilities;

The accounting program provides affordable instruction for students, with the standard tuition rates applying to courses within the program. Most courses do not require the assessment of additional fees. Business program scholarships are available to full-time business students who are Neosho County residents and are taking at least nine credit hours of business courses per year. The scholarships cover tuition cost only.

Scheduling of courses within the accounting program is offered at a variety of times. Courses are on rotation schedules making them available to both day and night students. In accordance with ACBSP standards, full-time instructors make themselves available to both day and night students. On the Chanute campus, Linda Jones teaches a night class at least once every two years. On the Ottawa campus, Dewayne Dotson taught at a variety of times, including day, night, and weekends. Mark Watkins is now teaching at times required to meet the students’ needs in Ottawa. Online course offerings are limited. Opportunities exist for development of online courses within the program.

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Accounting program students benefit from the variety of student services available to NCCC students. Facilities housing the accounting programs on both campuses are safe, up-to-date, and handicapped accessible. On the Chanute campus, accounting students have access to two business computer labs in the Rowland Building that have Internet access, Microsoft® Office, QuickBooks® and Peachtree®. Ottawa students also have computer access.

NCCC Purpose 4:

responsiveness to our stakeholders through

 open communication,

 ethical management of resources,  accountability,

 the development of leaders;

Communication with stakeholders is maintained through the Business and Technology Advisory Board. The Advisory Board meets at least once each semester. Representing the accounting field on the Advisory Board are the following individuals:

Name Title Business Affiliation

Marcie Breiner-Merrill Owner

Accounting Program Graduate Breiner’s Feed Store

Gary Herron Vice President Home Savings Bank

Lesly Lock Accountant Diehl, Banwart, Bolton, Jarred & Bledsoe

Dr. David O’Bryan PhD., CPA, CMA, CFE, Chairperson,

Dept. of Accounting Pittsburg State University Derrell Schooley CPA, Internal Auditor Community National Bank Amy Sterrett Accounting Program Student Neosho County Community College

The Advisory Board has approved the program emphasis sheets and program outcomes for all of the business programs, including the AAS-Accounting Program.

Linda Jones is a native of Chanute and worked in public accounting in Chanute for five years. She maintains contact with local professionals in the accounting and business fields. Attendance at continuing professional education events sponsored by the Kansas Society of CPAs has enabled association with other certified public accountants. Dewayne Dotson on the Ottawa campus had longevity with NCCC. He and the Dean of the Ottawa campus worked with

business and industry in that area. Mark Watkins who is now teaching accounting on the Ottawa campus is a long-time resident of Neosho County. He is establishing himself on the Ottawa campus and working hard to become integrated with the Franklin County business community. It is through these contacts that communication occurs and accountability is expected. Ethical management of resources and accountability is expected from accounting professionals. Even in light of the recent crises in the public accounting field, ethics and accountability are guiding principles for accountants. As a requirement for receiving her CPA, Linda Jones passed an examination in ethics. New requirements dictate that she complete at least two hours of continuing professional education every two years related to ethics. A major focus within the

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ACBSP is accountability in providing quality educational offerings. In addition, the

development of leaders is certainly a focus within the program. Input is received regarding the industry expectations so that leaders in the field can be produced through NCCC’s accounting program.

NCCC Purpose 5:

meeting community needs through

 collaboration and innovation  lifelong learning opportunities  cultural enrichment, and

 the providing of an educated workforce.

An indicated above, the accounting program works in collaboration with business and industry representatives to provide training necessary for accounting program students to enter the workforce. QuickBooks® has typically been a popular course for workforce training and re-training for local and area accounting clerks, bookkeepers, office managers, and small business owners. Local businesses also send employees to NCCC for basic accounting courses. In recent semesters, several Community National Bank employees, as well as other local employees, have been allowed to take accounting courses during the work day.

The AAS-Accounting program is vital to the institution and is doing well. As discussed above, it helps fulfill all of Neosho County Community College’s publicly stated purposes.

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Section 2: Curriculum of Program and Outcomes Assessment

Program outcomes for all business programs, including AAS-Accounting, were developed several years ago. The format in which they are presented below was adopted based upon advice from an assessment specialist that provided training on campus.

NEOSHO COUNTY COMMUNITY COLLEGE Program Outcomes

AAS - Accounting

The faculty, advisory committee, and National Skill Standards were used to establish outcomes for students in various business and industrial vocational programs offered by the college. This instrument is used to determine student mastery of program outcomes.

 Faculty Evaluation 6. Learner fails to demonstrate mastery  Advisory Committee Evaluation 7. Learner has some success but has not

mastered outcome

 Student Self-Evaluation 8. Learner demonstrates marginal mastery 9. Learner demonstrates acceptable

mastery

10. Learner demonstrates complete mastery GENERAL BUSINESS OUTCOMES Weighted Average _______

A. Display adequate human relation skills and recognize the relationship to customer service, employee relations, teamwork, and productivity ... 6 7 8 9 10 B. Recognize the importance of attendance in achieving organizational and career goals ... 6 7 8 9 10 C. Demonstrate adaptability and mental toughness in regard to change in our ever changing world environment

... 6 7 8 9 10 D. Demonstrate the proper use of different forms of electronic communications ... 6 7 8 9 10 E. Display appropriate dress and proper personal appearance in different business environments ... 6 7 8 9 10 F. Demonstrate social awareness and social responsibility by involvement in social issues at the world, national,

and local levels ... 6 7 8 9 10 G. Display a set of personal and business standards/values that are socially acceptable in regard to family, work, and

diverse cultural situations ... 6 7 8 9 10 H. Demonstrate the use of basic accounting terminology, principles, and practices involving business situations

... 6 7 8 9 10 I. Demonstrate a basic knowledge of marketing ... 6 7 8 9 10 J. Utilize computer application software ... 6 7 8 9 10

ACCOUNTING SPECIFIC OUTCOMES Weighted Average _______

A. List and perform the steps in the accounting cycle ... 6 7 8 9 10 B. Prepare basic external financial statements, including the income statement, balance, and statement of cash

flows ... 6 7 8 9 10 C. Evaluate basic financial statements using widely used accounting ratios ... 6 7 8 9 10 D. Perform accounting procedures for a firm’s internal information needs ... 6 7 8 9 10 E. Explain and employ the accrual basis of accounting ... 6 7 8 9 10 F. Define basic generally accepted accounting principles ... 6 7 8 9 10 G. Demonstrate the proper use of a computerized accounting system ... 6 7 8 9 10 H. Compute and prepare payroll checks ... 6 7 8 9 10 I. Prepare the required Federal and Kansas payroll reports ... 6 7 8 9 10 J. Make ethical decisions incorporating the standards of the profession ... 6 7 8 9 10

VOCATIONAL EDUCATION—OBJECTIVES

At the completion of their field of study, vocational education students will be able to: 1. Demonstrate competency in basic skill areas applicable to their field of study. 2. Demonstrate 80% proficiency or higher in major program outcomes.

Neosho County Community College

800 West 14th _Street

Chanute, KS 66720

620-431-2820 (Chanute) or (785) 242-2067 (Ottawa) www.neosho.edu

In accordance with the 2002-2004 catalog Effective 9/01/2003

The courses in the AAS-Accounting program are presented on the program sheet that follows:

AAS in Accounting

students who intend to seek immediate employment upon graduation. Career areas may include: Accounting clerk, staff accountant, bookkeeper, payroll clerk, cashier, treasurer, administrative assistant, and office manager.

Prerequisites

YOU WILL NEED TO DEMONSTRATE PROFICIENCIES IN READING, ENGLISH, AND MATHEMATICS BASED ON THE COMPASS

ASSESSMENT TEST,ACT OR SAT SCORES, OR BY TAKING THE RECOMMENDED/REQUIRED CLASSES. SOME OF THE COURSES IN THIS

CURRICULUM HAVE SPECIFIC PREREQUISITES. PREREQUISITES CAN BE FOUND ON THE REVERSE SIDE (GUIDE TO COMPLETING PROGRAM

REQUIREMENTS) OR IN THE COLLEGE CATALOG.

General Education (GE) Courses

In order to graduate with a college degree, all students are required to take certain general education courses. Core general education courses include English Composition I, Interpersonal Communications or Speech, American Government, Humanities Elective, Computer Applications, College Orientation, and Lifetime Fitness.

Program Core Courses

Students should complete courses from the following list: ACCT 201 Financial Accounting, ACCT 202 Managerial Accounting, ACCT 108 Payroll Accounting, CSIS 101 Computerized Accounting: QuickBooks or Peachtree, BUSO 107 Office Systems and Procedures, BUSO 123 Office Machines, and MGMK 147 Intro. to Management

Program Elective Courses

Program electives should be discussed with your faculty advisor and may be selected to fit your specific goals and requirements from the following list: ACCT 108 College Accounting, MGMK 135 Human Relations and Supervision, BUSO 106 Business Math or other approved Math course, ECON 200

Microeconomics or ECON 201 Macroeconomics, MGMK 101 Intro. to Business, BUSO 114 Business Law, CSIS 100

Microcomputer Business Applications or CSIS 130 Introduction to Computer Information Systems, or other approved electives.

Course Sequence

For best results the student should seek the advice of the program advisor for the proper sequence of courses. If you are a part-time student or have transferred courses from another school, you should generally complete the courses listed under Semester I before moving on to Semester II. Please be sure to consult the course descriptions. Many courses are offered day and evening on both campuses.

Associate of Applied Science

recommended Sequence of Courses (Fall) Semester I

ACCT 108 College Accounting 3 MGMK 101 Intro to Business 3 BUSO 106 Business Math or Approved Math Course 3 CSIS 100/130 Microcomputer Business Applications or 3

Intro to Computer Information Systems BUSO 107 Office Systems and Procedures 3 PSYC 100 College Orientation 1

Total - 16

(Spring) Semester II

CSIS 101 Computerized Accounting 3 MGMK 135 Human Relations & Supervision 3

BUSO 123 Office Machines 2

BUSO 118 Business Communications 3 SOSC 101 American Government 3 Business Program Elective 3

Total- 17

(Fall) Semester III

ACCT 201 Financial Accounting 3 ACCT 107 Payroll Accounting 3 MGMK 147 Introduction to Management 3 ENGL 101 English Composition I 3 Approved Humanities Course 3 HPER 150 Lifetime Fitness 1

Total- 16

(Spring) Semester IV

ACCT 202 Managerial Accounting 3 COMM 213 Interpersonal Communications or

COMM 207 Introduction to Speech 3 ECON 200/201 Economics (Micro or Macro) 3

BUSO 114 Business Law 3

CSIS 101 Excel 1

CSIS 101 Internet for Office Professionals 1 CSIS 101 Computer Elective 1

Total- 15 Total Program Credits 64

For more information contact: Program advisor

Linda Jones, (620) 431-2820, Ext. 227 [email protected]

Course Outcomes Assessment

Course assessment reports are completed and submitted online according to the requirements and procedures as set forth at NCCC. Course assessment results are being used to improve student learning of outcomes. A sampling of assessment results in selected core accounting courses in presented below.

ACCT 108 College Accounting

0 50 100 150

1 2 3 4 5

Course Outcome Number

P e rc e n t Target % of Mastery Spring '04 Student % of Mastery Fall '04 Student % of Mastery Spring '05 Student % of Mastery

ACCT 108 Method of Course Assessment: An outcome-based posttest was administered as a part of the final exam. The target expectation for outcomes one, two, and three is 80%, as they are the primary outcomes for the course. The target expectation for outcomes four and five is 70%, as these outcomes are lesser in importance.

ACCT 108 Changes Recommended/Implemented and Results:

Spring 2004: It is recommended that an additional class period be spent on Chapter 6 in an effort to improve student learning of Outcome 4. The new methods of pedagogy that were employed this semester for Outcome 5 will be continued next semester to see if increased learning continues.

Fall 2004: Additional time was spent on Chapter 6 with results greatly improved for student learning of Outcome 4. Student learning of Outcome 5 also improved, so same methods will be continued.

Spring 2005: Attendance problems existed this semester. It is felt that this resulted in lower percentages of students who mastered outcomes. Based on past performance over the long run, there will be no changes made at this time. Recommendations from previous assessment reports were implemented, including simplifying coverage of the special journals. It is recommended that additional T-account problems be implemented to illustrate the recording of merchandising transactions. This will make the process more visual and hopefully lead to an increase in mastery of Outcome 5.

ACCT 201 Financial Accounting

0 50 100 150

1 3 5 7 9 11

Course Outcome Number

P e rc e n t Target % of Mastery Fall 2004 Student % of Mastery Spring 2005 Student % of Mastery

ACCT 201 Financial Accounting Course Assessment Method: Outcomes-referenced pre- and post-tests were given. Target expectation is a mastery rate of 70%.

ACCT 201 Changes Recommended/Implemented and Results:

Spring 2004: Data not included. Outcomes were rewritten prior to fall 2004 semester. New textbook was adopted.

Fall 2004: A new textbook was adopted this semester. Surprisingly, the overall post-test average of 74% was exactly the same as the post-test percentage for spring 2004. This semester, three outcomes (#6, #8, and $10) were not met. Last semester, four outcomes (#4, #6, #7, and #8) were not met. Topics which were not mastered in either semester included accounting for accounts receivable and the allowance method of accounting for uncollectible accounts, accounting for noncurrent productive assets, and accounting for stockholders’ equity. Last semester, students did not master defining and report on liabilities, but did master the outcome this semester. The consistency of the data between spring 2004 and fall 2004 indicates that the topics mentioned above should receive more focus in the future.

Spring 2005: In the fall of 2004, three outcomes were not met. This semester there was only one outcome that was not met, Outcome 6. This was the second semester in which a new textbook was used. There was an increase in performance over previous years, which is presumed to relate to the use of the new book. This will continue to be monitored in future semesters to determine if student learning continues at an acceptable rate.

ACCT 202 Managerial Accounting

0 20 40 60 80 100 1 2 3 4 5 6 7

Course Outcome Number

P e rc e nt Target % of Mastery Spring 04 Student % of Mastery Spring 05 Student % of Mastery

ACCT 202 Course Assessment Method: Outcomes-based pre and post-tests were given. Target expectation is a mastery rate of 75%. Outcomes 5 and 6 were rewritten for spring 2005 and Outcome 7 was added.

ACCT 202 Changes Recommended/Implemented and Results:

Spring 2004: Attention should be paid to topics covered in the last chapter. Ample time should be allowed to fully cover the topics at the end of the course. Time should also be allowed for a more thorough final exam review. Post-test results indicate that some students performed very well on the final exam, indicating they studied for it, while some performed very poorly, indicating that they did not study.

Fall 2004: Course not offered. Course is on a rotation schedule to be offered each spring.

Spring 2005: Outcomes 5 and 6 were rewritten and Outcome 7 was added to focus more on the topics at the end of the course. Results were favorable. Additional examples of uses of variable costing and the contribution margin income statement should be presented. More time should be spent covering Chapter 9 Budgeting.

Program Outcomes Assessment

The program outcomes on the following page were developed in the fall of 2003. The

accounting specific outcomes have been related to accounting courses as indicated in the matrix on the following page. Program outcomes assessment has taken place in a rudimentary fashion, but will improve with the development of NCCC’s online program assessment form. It is planned that the matrix will be put to use by the spring of 2006.

ACCOUNTING PROGRAM ASSESSMENT

Classes Addressing Accounting Program Outcomes

Associate of Applied Science (AAS)-Accounting

Accounting Specific Skills Outcomes

1. List and perform steps in accounting cycle.

2. Prepare basic external financial statements including the income statement, balance sheet, and statement of cash flows.

3. Evaluate basic financial statements with widely used accounting ratios.

4. Perform accounting procedures for a firm’s internal information needs.

5. Explain and employ the accrual basis of accounting.

6. Define basic generally accepted accounting principles.

7. Demonstrate the proper use of a computerized accounting system.

8. Compute and prepare payroll checks.

9. Prepare the required Federal and Kansas payroll reports

10. Make ethical decisions incorporating the standards of the profession.

Course Number Course Name Program Outcome 1 Program Outcome 2 Program Outcome 3 Program Outcome 4 Program Outcome 5 Program Outcome 6 Program Outcome 7 Program Outcome 8 Program Outcome 9 Program Outcome 10 ACCT 107 Payroll Accounting CO 2,3,4 5,6,7 CO 2,3,4,5 CO 1,6,7 CO 1 ACCT 108 College Accounting CO 3 CO 3 CO 5 CO 2 CO 3 CO 5 CO 1,2,3, 4,5 CO 2,3,5 CO 1,2,3 4,5 ACCT 201 Financial Accounting CO 4 CO 2 CO 11 CO 2,3,4,5, 6,7,8,9,10 CO 1,2,3,4,5 6,7,8,9,10 CO 1,2,3, 4,5,6,7,8, 9,10,22 ACCT 202 Managerial Accounting CO 2 CO 3 CO 4 CO 1,2,3,4,5,6 CO 2,3,4, CO 1,3,4 CO 1,2,3, 4,5,6 CSIS 101 QuickBooks CO 1 CO 3,4,5 6,7 CO 3,4,5 6,7 CO 1,2,3,4 5,6,7 CO 6,7 CO 6,7 CO 1,2,3 4,5,6,7 CSIS 101 Peachtree CO 1 CO 3,4,5 6,7 CO 3,4,5 6,7 CO 1,2,3,4 5,6,7 CO 6,7 CO 6,7 CO 1,2,3 4,5,6,7 CSIS 101 Excel CO 1,2,3,4,5,6 CO = Course Outcome Number

Transferability of Program and Program Courses

The AAS in Accounting is not intended to be a transfer program. As explained previously, the program is designed for students who wish to enter the job market upon graduation. However, several core classes within the program transfer to most universities. ACCT 201 Financial Accounting and ACCT 202 Managerial Accounting are designed to be transfer courses and are accepted by Kansas Regent’s schools as follows:

Transfer Equivalencies for ACCT 201 and ACCT 202

Neosho County Community College ACCT 201 ACCT 202

Emporia State University AC 223 AC 233

Fort Hays State University ACCT 203 ACCT 204

Kansas University Elective Credit Elective Credit

(Previously transferred as BUS 241)

Kansas State University ACCT 201 and ACCT 202 transfer in as ACCTG 231 and ACCTG 241 when both are taken at NCCC

Pittsburg State University ACCTG 201 ACCTG 202

Washburn University AC 224 AC 225

Wichita State University ACCT 210 ACCT 220

Plans are in place to instigate communication with Kansas University in an effort to establish transfer equivalencies. The previous accounting instructor on the Ottawa campus reported acceptance of accounting credits at KU.

Efforts to Stay Current in Curriculum

As previously indicated above, the Business and Technology Advisory Board provides input for the AAS-Accounting program. The membership of the Board includes several accountants who provide valuable support. To date, there has been no effort to develop statewide core

competencies in accounting. Efforts are made to maintain communication with the other 18 community colleges and the State universities. Linda Jones maintains her CPA and a current license to practice as a Certified Public Accountant in the State of Kansas. This requires that she complete 40 clock hours of continuing professional education each year. In addition, she is in compliance with NCCC’s professional development requirements. Subscriptions to various professional journals are maintained and referenced by accounting program instructors.

Section 3: Data--Enrollment and Costs

Enrollment numbers in core courses have been stable as follows:

AAS-Accounting Headcount in Core Courses

Course 99-00 00-01 01-02 02-03 03-04 Total

ACCT 107 Payroll Accounting*** 6 10 8 6 0 30

ACCT 108 College Accounting* 81 100 69 82 79 411

ACCT 201 Financial Accounting* 29 24 40 35 32 160

ACCT 202 Managerial Accounting** 7 9 14 13 7 50

BUSO 107 Office Systems and

Procedures*** 3 6 0 5 0 14

BUSO 123 Office Machines*** 5 3 0 7 6 21

CSIS 101 Peachtree*** 13 -- 16 -- -- 29

CSIS 101 QuickBooks** 13 10 7 14 23 67

MGMK 147 Intro. To

Total Headcount 168 179 182 188 178 895

In recent years, courses have been placed on a rotation schedule as referenced by the following notations above:

* Course offered every semester ** Course offered every year *** Course offered every other year

This rotation schedule will increase efficiency and should serve to improve enrollments in courses.

AAS-Accounting Credit Hour Generation in Core Courses

Course 99-00 00-01 01-02 02-03 03-04 Total

ACCT 107 Payroll Accounting 18 30 24 18 0 90

ACCT 108 College Accounting 243 300 207 246 237 1233

ACCT 201 Financial Accounting 87 72 120 105 96 480

ACCT 202 Managerial Accounting 21 27 42 39 21 150

BUSO 107 Office Systems and

Procedures 9 18 -- 15 0 42

BUSO 123 Office Machines 10 6 -- 14 12 42

CSIS 101 Peachtree 39 0 48 0 0 87

CSIS 101 QuickBooks 39 30 21 42 69 201

MGMK 147 Intro. To Management 33 51 84 78 93 339

Total Credit Hours Generated 499 534 546 557 528 2664

FTE 33.3 35.6 36.4 37.13 35.2 177.6

The number of accounting majors remains relatively stable. However, there is no distinction made on the AS400 between the job seeking students in the AAS-Accounting program and the accounting majors in the AS-Business Administration program that plan on transferring.

ACCOUNTING MAJORS 99-00 00-01 01-02 02-03 03-04 TOTALS

# Students Enrolled with Accounting Major 46 48 45 36 38 213

# Hours Enrolled by ACC Major Students 1035 1026 687 777 812 4337 FTE generated by ACC Major Students 69 68.4 46 52 54 289

This data reflects the number of students enrolled in each respective year who have ACCOUNTING listed on the system as a Major. The system doesn't associate majors with specific years, so the student may or may not have considered ACCOUNTING as their current major in the academic year listed. Therefore, the data is only an estimate.

Business certificates are issued each year to business program completers. In some cases students have not declared a specific business major and therefore, the certificate indicates “business” in general. Yearly follow-ups are conducted on all business program completers. Results of follow-ups have reported continual positive placement rates for the program

completers. Detailed reports are submitted yearly to the State of Kansas.

Degree Code Certificates/Academic Year 99-00 00-01 01-02 02-03 03-04 TOTALS

7 1 Year Accounting Certificates 7 5 5 2 6 25

19 2 Year Accounting Certificates 1 1 7 1 3 13

TOTALS 8 6 12 3 9 38

1999 2000 2000-2001 2001-2002 2002 2003 2003 2004 Totals

ACCT 107 Payroll Accounting

Enrollment 6 10 8 6 0 30

Withdraws (W & AW) 0 0 0 1 0 1

Withdraw % 0% 0% 0% 17% 0% 3%

ACCT 108 College Accounting

Enrollment 81 100 69 82 79 411

Withdraws (W & AW) 11 12 13 5 6 47

Withdraw % 14% 12% 19% 6% 8% 11%

ACCT 201 Financial Accounting

Enrollment 29 24 40 35 32 160

Withdraws (W & AW) 1 1 7 5 3 17

Withdraw % 3% 4% 18% 14% 9% 11%

ACCT 202 Managerial Accounting

Enrollment 7 9 14 13 7 50

Withdraws (W & AW) 0 0 2 1 0 3

Withdraw % 0% 0% 14% 8% 0% 6%

BUSO 107 Office Systems & Procedures

Enrollment 3 6 0 5 0 14

Withdraws (W & AW) 0 0 0 0 0 0

Withdraw % 0% 0% 0% 0% 0% 0%

BUSO 123 Office Machines

Enrollment 5 3 0 7 6 21

Withdraws (W & AW) 1 0 0 0 1 2

Withdraw % 20% 0% 0% 0% 17% 10%

CSIS 101 Peachtree

Enrollment 13 0 16 0 0 29

Withdraws (W & AW) 0 0 2 0 0 2

Withdraw % 0% 0% 13% 0% 0% 7%

CSIS 101 QuickBooks

Enrollment 13 10 7 14 23 67

Withdraws (W & AW) 2 0 0 0 3 5

Withdraw % 15% 0% 0% 0% 13% 7%

MGMK 147 Introduction to Management

Enrollment 11 17 28 26 31 113

Withdraws (W & AW) 0 0 0 1 2 3

Withdraw % 0% 0% 0% 4% 6% 3%

Withdraw numbers in core courses are within acceptable limits.

Grades in core courses are skewed toward the high end. In most of these courses, if the student desires to learn, comes to class and keeps up on assigned work, they can do well. Instructors ascertain that appropriate levels of rigor are maintained and employ appropriate grading systems and scales as indicated in the course syllabi. Instructors see that students receive support

services, such as tutoring, as needed. Grade distributions correlate with assessment results, indicating that course outcomes are being met. Most business program instructors utilize the AW policy. This tends to decrease the number of D and F grades.

A C C T 1 0 7 P a y r o l l A c c o u n t i n g 0 1 2 3 4 5 6 7 A B C D F W AW 9 9 - 0 0 0 0 - 0 1 0 1- 0 2 0 2 - 0 3 0 3 - 0 4 A C C T 1 0 8 C o l l e g e A c c o u n t i n g 0 5 10 15 2 0 2 5 3 0 3 5 4 0 4 5 5 0 A AR B BR C CR D D* DR F F* FR W AW 9 9 - 0 0 0 0 - 0 1 0 1- 0 2 0 2 - 0 3 0 3 - 0 4 A C C T 2 0 1 F i n a n c i a l A c c o u n t i n g 0 2 4 6 8 10 12 14 16 A AR B BR C CR D D* DR F F* FR W AW 9 9 - 0 0 0 0 - 0 1 0 1- 0 2 0 2 - 0 3 0 3 - 0 4 A C C T 2 0 2 M a n a g e r i a l A c c o u n t i n g 0 1 2 3 4 5 6 7 8 9 10 A AR B BR C CR D D* DR F F* FR W AW 9 9 - 0 0 0 0 - 0 1 0 1- 0 2 0 2 - 0 3 0 3 - 0 4 B U S O 1 0 7 O f f i c e S y s t e m s & P r o c e d u r e s 0 0 . 5 1 1. 5 2 2 . 5 3 3 . 5 4 4 . 5 A AR B BR C CR D D* DR F F* FR W AW 9 9 - 0 0 0 0 - 0 1 0 1- 0 2 0 2 - 0 3 0 3 - 0 4 B U S O 1 2 3 O f f i c e M a c h i n e s 0 1 2 3 4 5 6 A AR B BR C CR D D* DR F F* FR W AW 9 9 - 0 0 0 0 - 0 1 0 1- 0 2 0 2 - 0 3 0 3 - 0 4

C S I S 1 0 1 P e a c h t r e e 0 1 2 3 4 5 6 7 8 9 10 A AR B BR C CR D D* DR F F* FR W AW 9 9 - 0 0 0 0 - 0 1 0 1- 0 2 0 2 - 0 3 0 3 - 0 4 C S I S 1 0 1 Q u i c k B o o k s 0 2 4 6 8 10 12 14 A AR B BR C CR D D* DR F F* FR W AW 9 9 - 0 0 0 0 - 0 1 0 1- 0 2 0 2 - 0 3 0 3 - 0 4 M G M K 1 4 7 I n t r o . t o M a n a g e m e n t 0 2 4 6 8 10 12 14 16 18 A AR B BR C CR D D* DR F F* FR W AW 9 9 - 0 0 0 0 - 0 1 0 1- 0 2 0 2 - 0 3 0 3 - 0 4

Students that Change Major

No information is available regarding the number of Accounting program students that change majors.

Credit Hours Generated and FTE

The following chart reports credit hour generation. Enrollment in the program on the Chanute campus has been primarily during the morning hours, while Ottawa enrollments are mainly at night. Credit hour generation is good.

Credit Hour Generation by Site In Program Core Courses

Site/Generated Hours Time 99-00 00-01 01-02 02-03 03-04 TOTALS

Chanute Morning 313 315 423 335 327 1713 Chanute Afternoon 39 18 21 36 0 114 Chanute Evening 60 54 33 30 57 234 Chanute Total 412 387 477 401 384 2061 Ottawa Morning 15 39 30 33 0 117 Ottawa Afternoon 12 36 39 21 33 141 Ottawa Evening 60 48 0 81 87 276 Ottawa Total 87 123 69 135 120 534

Ottw Outreach Evening 0 24 0 0 0 24

Ottw Outreach Unknown 0 0 0 21 24 45

Ottw Outreach Total 0 24 0 21 24 69 Grand Total 499 534 546 557 528 2664

Cost Information for the Last Five Years

The accounting program is financed through Fund 12, the vocational fund. The accounting program shares a budget with the Business Administration, Computer Information Systems, and Office Technology programs. As discussed on page 1, this is structured in accordance with the Business/Office and Information Systems vocational program registration with the State. The budget that follows, therefore, includes budget and actual figures for these four programs. Records separating the accounting program expenditures from the aggregate are not available. However, many of the expenditures benefit all four degree programs.

Total Budget for Business/Office and Information Systems Program including

Accounting, Business Administration, Computer Information Systems, and Office Technology Programs

Budget Actual Budget Actual Budget Actual Budget Actual Budget Actual 6/30/2000 6/30/2000 6/30/2001 6/30/2001 6/30/2002 6/30/2002 6/30/2003 6/30/2003 6/30/2004 6/30/2004 1210-515 Support Salary 0.00 0.00 0.00 0.00 13,000.00 0.00 0.00 0.00 0.00 0.00 1210-520 Faculty Salary 96,527.00 102,472.92 107,732.00 106,419.84 108,147.00 109,284.84 108,147.00 110,525.88 0.00 77,923.86 1210-521 Faculty Salary PT 0.00 0.00 25,000.00 12,165.00 15,000.00 0.00 15,000.00 0.00 0.00 18,838.91 1210-595 Fringe Benefits 0.00 0.00 11,340.00 11,340.00 13,230.00 11,340.00 11,880.00 11,880.00 11,880.00 7,920.00 1210-601 Travel 0.00 0.00 0.00 1,319.86 0.00 0.00 0.00 0.00 0.00 0.00 1210-612 Printing 0.00 0.00 155.00 0.00 125.00 0.00 125.00 0.00 300.00 127.08 1210-626 Conference 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 150.00 60.00 1210-632 Telephone 0.00 30.10 100.00 0.00 100.00 0.00 100.00 135.00 150.00 0.00 1210-641 Lease/Rental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1210-648 Equipment Rental 0.00 0.00 1,500.00 530.99 1,350.00 197.99 850.00 85.00 1,200.00 0.00 1210-682 Dues/Memberships 240.00 144.00 584.00 144.00 525.00 164.00 525.00 0.00 200.00 102.00 1210-700 Instructional Supplies 200.00 1,144.85 1,200.00 353.43 1,080.00 888.37 1,080.00 393.24 1,207.00 1,345.73 1210-701 Office Supplies 200.00 64.83 150.00 55.67 135.00 248.61 135.00 166.00 150.00 150.56 1210-710 Small Equipment 0.00 0.00 2,500.00 1,065.77 2,250.00 0.00 1,000.00 0.00 0.00 1,121.98 1210-850 Equipment 2,000.00 2,147.73 4,650.00 3,014.54 4,185.00 3,952.50 4,000.00 0.00 0.00 0.00 1210-851 Software 500.00 39.00 1,000.00 0.00 900.00 0.00 500.00 0.00 0.00 0.00 1210-852 Equipment Reserve 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 99,667.00 106,043.43 155,911.00 136,409.10 160,027.00 126,076.31 143,342.00 123,185.12 15,237.00 107,590.12

Faculty Salaries of Core Courses Based on 9-Month Teaching Contracts

FULL-TIME FACULTY 99-00 SLRY 00-01SLRY 01-02 SLRY 02-03 SLRY 03-04 SLRY TOTALS

Dotson, Chester 11-1152-520 $36,984 $38,790 $39,745 $39,745 $40,985

Ewart, Sherry 12-1210-520 $27,583 $30,414 NA $32,671 NA

Fewins, David 12-1205-520 $32,314 $33,764 $34,548 $34,548 $35,448 Jones, Linda 12-1210-520 $31,244 $32,864 $33,648 $33,648 $27,638 Total of Full-time Salaries $128,125 $135,832 $107,941 $140,612 $104,071 Average 9-Month Faculty Salary $32,031 $33,958 $35,980 $35,153 $37,168

Teaching Credit Hrs/Yr 30 30 30 30 30

Avg. Salary/Credit Hr $1,068 $1,132 $1,199 $1,172 $1,239

# Core Regular Cr Hrs Taught 40 44 39 38 36 197 Avg. Full-time Salary * # Core Cr Hrs $42,720 $49,808 $46,761 $44,536 $44,604 $228,429

# Core Overload Credit Hours Taught 3 6 0 3 0 12 Core Overload Hours Actual Salary $825 $1,830 $0 $1,125 $0 $3,780

# Core Simultaneous Hours Taught 0 0 0 12 3 15

Core Simultaneous Salary $0 $0 $0 $0 $0 $0

TOTAL CR HRS BY FULL-TIME FACULTY 43 50 39 53 39 224 TOTAL ESTIMATED SALARY-FT FACULTY $43,545 $51,638 $46,761 $45,661 $44,604 $232,209

ADJUNCT FACULTY

# Adjunct Faculty Teaching Core Classes 2 3 1 4 3

Adjunct Faculty Estimated Salary/Cr Hr $350 $350 $350 $350 $350

# Core Cr Hrs Taught by Adjunct Faculty 15 12 6 17 8 58 Adjunct Salary * # Core Cr Hrs $5,250 $4,200 $2,100 $5,950 $2,800 $20,300

TOTAL # HRS CORE CLASSES TAUGHT 58 62 45 70 47 282 TOTAL SALARY OF CORE CLASSES $48,795 $55,838 $48,861 $51,611 $47,404 $252,509 AVERAGE SALARY/CREDIT HOUR $841 $901 $1,086 $737 $1,009 $895

% Total Salary by Full-time Faculty 89% 92% 96% 88% 94% 92% % Total Salary by Adjunct Faculty 11% 8% 4% 12% 6% 8%

The above costs are elevated and misleading because Dewayne Dotson typically only taught three to six hours of accounting program classes per semester. Yet his salary which is paid on the doctoral scale is equally weighted with Linda Jones’ salary. Linda teaches accounting program courses on a full-time basis and is paid at the master’s level.

There are no Fund 70 account balances related to this program. Additional support for the program comes from the Carl Perkins grant and varies from year to year. Historically, the grant has helped fund many professional development opportunities for the program instructors. Accounting software has been purchased with Perkins funding. The accounting program relies heavily on the business computer labs which have been funded through the Perkins grant.

Section 4: Faculty

Full-time faculty members who taught accounting classes during the review period included Linda Jones and Dewayne Dotson. For the period 1999-2002, Linda Jones taught a full 30-credit-hour load per year. Upon assuming the Division Chair’s position in 2003, Linda’s load was reduced to 80% or 24 credit hours for the 2003-2004 year. With the restructuring of the divisions in 2004-2005, her teaching load was reduced to 50% or 15 credit hours. Dewayne Dotson, the only full-time business instructor on the Ottawa campus, teaches a variety of business courses. His schedule typically includes one or two sections of accounting per

semester. Other full-time faculty members who have taught program core courses include Dave Fewins and Sherry Ewart at the time of her employment. In addition Charles Babb and Chad DeVoe teach supporting computer classes.

Full-Time Equivalent Faculty Members Teaching Program Core and Elective Courses

1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 2004-2005 Babb 1.0 1.0 1.0 1.0 1.0 0.5 DeVoe -- -- -- -- -- 1.0 Dotson 1.0 1.0 1.0 1.0 1.0 1.0 Ewart 0.8 0.8 0.8 0.8 -- -- Fewins 1.0 1.0 1.0 1.0 1.0 1.0 Jones 1.0 1.0 1.0 1.0 0.8 0.5 Total 4.8 4.8 4.8 4.8 3.8 4.0

30 credit hours per year = 1 full-time instructor = 1.0 24 credit hours per year = 0.8

15 credit hours per year = 0.5

During 2003-2004, there were 3.8 full-time business instructors serving the accounting department. This was a decrease of one full-time instructor over previous years. With the changes made in the current year, there are now 4.0 full-time business instructors which is still almost one less full-time faculty member than there were in previous years. This is not counting the loss of the Perkins funded networking instructor, another full-time position within the

Division. However, as noted above, credit hours and FTE generated have remained relatively stable. The following table reports percentages of credit hours taught by full-time and adjunct faculty members.

Program Core Courses Taught by Full-time and Adjunct Faculty

1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 No. of adjunct faculty members 2 3 1 4 3 No. cr. hrs. of core classes taught by adjunct 15 26% 12 19% 6 13% 17 24% 8 17% No. cr. hrs. of core classes taught by full-time 43 74% 50 81% 39 87% 53 76% 39 83%

Faculty members remain current in the discipline by taking advantage of professional

development opportunities. All full-time business instructors met the institutional requirement deadline in February 2005 for professional development hours. In most cases requirements have been exceeded by the business instructors. For example, Linda Jones, who holds a current license to practice as a CPA, completes 40 clock hours of continuing professional education each year to maintain currency. This CPE credit must be approved by the Kansas Board of

Accountancy and typically also satisfies NCCC’s requirement. Accounting program faculty members have not only had the opportunity to have training funded through the professional development fund, but they have also had opportunities to use Carl Perkins funding in addition to budget monies to attend professional development activities. Annually, representatives attend the Connecting Education and Employment Conference sponsored by the Kansas Board of Regents. On several occasions, Linda Jones has presented at the conference. Regional and annual meetings of the ACBSP have also been funded through the Perkins grant. Printouts of the lists of the professional development activities of the full-time accounting program instructors are available upon request.

Section 5: SWOT Analysis of Program Based on Above Information

1. The mission statement of the Accounting program is in correlation with NCCC’s

mission statement.

2. The Accounting program is vital to Neosho County Community College, contributing

to all of the institution’s publicly stated purposes.

3. Program outcomes are in place for the AAS-Accounting program and assessment of

those outcomes is beginning.

4. Assessment data provides documentation that most course outcomes are being met

and that changes are being implemented to improve student learning.

5. Faculty endeavor to remain current in their fields. Communication with the Business

and Technology Advisory Board and other accounting professionals allows continuous monitoring of new trends and developments in the field.

6. Enrollments in core courses and the number of accounting majors have been stable.

7. Program courses are scheduled at various times of the day to meet students’ needs.

8. Small class sizes allow for greater student-teacher interaction.

9. Business program scholarships provide opportunities for Neosho County students to

enroll in the program.

10. Courses within the program serve other business programs as well. There are

essentially no additional costs involved in providing this program.

Weaknesses:

1. Limited resources due to the size of the institution present a challenge to the program.

Full-time instructors have limited time to devote to program improvement, new course/online course development, and recruitment of students. The daily demands on the instructors occupy most of their time, leaving little time to focus on new opportunities.

2. Enrollments in some program courses have been marginal. Prior to the development

of the program sheets, however, the program courses were not well identified and communicated to students. Recruitment efforts should be increased.

Opportunities:

1. The development of online classes in the program presents an opportunity for

expansion.

various times and places and using various modalities in response to student and area business and industry needs.

3. Educational and training needs of business and industry provide an excellent

opportunity for growth. With changing technologies and new developments, lifelong learning is a necessity for the accounting professional. The new Business and

Industrial Trainer will help identify opportunities for growth, increasing relationships with business and industry and working in partnership with those businesses to meet their educational needs.

4. Changing technology and new software development continually provide

opportunities for courses within the program and for training. This not only attracts new students, but brings former students back for retraining.

Threats:

1. As more and more jobs are requiring at least a Bachelor’s degree. The AAS degree,

which is a non-transfer degree, may not be sufficient for as many students in the future. At the present time, there remains a job market for associate degree graduates in accounting.

2. Competition from area community colleges, as well as from various virtual

universities poses a continuous threat.

3. Decreased funding of the program constitutes a significant threat. The program relies

heavily on Carl Perkins grant funding. Elimination of the grant would be harmful to the program.

Section 6: Justification/Recommendations for Program

The AAS-Accounting degree program should be maintained. As indicated above, there are numerous strengths connected with the program. Vocational programs play an essential role in maintaining the institution’s alignment with the community college’s mission and purposes. This program serves not only traditional students, but the business community as well. There are no additional resources that are required for this program alone. With the interconnectedness of the business programs, dedicated resources benefit all six business program areas. As a whole, the business unit is an essential part of Neosho County Community College in terms of meeting students’ needs and producing credit hours. ACBSP accreditation verifies and authenticates that the AAS-Accounting degree program is a quality program that should be continued.

Opportunities exist for expansion and growth, particularly in the area of online course development and business and industry training. The program can be strengthened by acknowledging the opportunities that exist for the program, setting goals to address those opportunities, and implementing strategies to achieve the goals.