ASSESSMENT TOOLS – AAS IN ACCOUNTING PROGRAM

August 2012

Purpose

Create a system to determine whether students graduating with an AAS in Accounting had a skill set that would increase job opportunity and success in the job market.

Process

• Set goals and objectives• Create an assessment tool• Test student comprehension and

retention • Measure outcomes • Remedy instances where students

do no meet expectations• Incorporate Continuous

Improvement

Goals and Objectives

Students will be able to identify and define key accounting concepts and terminology

Students will be able to classify and interpret relationships among elements of a company's financial statements and identify areas of strength and/or weakness

Students will be able to analyze, journalize and report on related business transactions

Goals and Objectives

Students will be able to identify and define management assertions in the financial statements and discuss the responsibilities of management and the auditor during the conduct of a financial statement audit

Students will be able to apply accounting concepts and processes in a computerized accounting system

Students will be able to select and apply alternative generally accepted accounting principles to individual situations

Goals and Objectives

• Students shall account for Cost of Manufacturing goods and analyze cost structures using correct cost terminology and concepts

Students shall identify and define and/or apply key individual tax terms and concepts

Students shall identify and define and/or apply key business entity tax terms and concepts

Students shall identify and/or apply key elements of Fair Labor Standards Act while accounting for Payroll transactions

Target Goals

Seventy percent (70%) of CVCC students in the AAS program in Accounting will score sixty percent (60%) or higher on this component of the Accounting Exit Exam.

Classifying ACC Courses

Courses in AAS in Accounting Program: ACC 124, ACC 211, ACC 212, ACC 215, ACC 221, ACC 222, ACC 231, ACC 241, ACC 261, and ACC 262

Financial Accounting: ACC 211, ACC 212, ACC 215, ACC 221, ACC 222

Taxation: ACC 124, ACC 261, ACC 262 Cost Accounting: ACC 231 Auditing: ACC 241

Exit Exam

Exit Exam created to test understanding and retention

Administered during final semester before graduation by the Business Division

Graded by Business Division Consists of 45 questions tied to

individual goals and objectives Objectives are matched to questions

on the exit exam

Exit Exam/Goals Examples Accounting AAS Degree Program Exit Exam Objectives   Objective 1: Students will be able to identify and define key accounting concepts and

terminology. Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10     Objective 2: Students will be able to classify and interpret relationships among elements

of a company’s financial statements and identify areas of strength and/or weakness.

Questions: 1, 2, 6, 7, 20     Objective 3: Students will be able to analyze, journalize, and report on related business

transactions. Questions: 3, 4, 5, 8, 9    

Example of Mapping

Outcome Goal ACC 211 ACC 212 ACC 124 ACC 215 ACC 221 ACC 222 ACC 241 ACC 231 ACC 261 ACC 262

Students will be able to identify and define key accounting concepts and terminology

X X X X X X X X

Administration of the Exam

The exam is given during the final semester prior to graduation

The exam is administered by Pam Reynolds, not only for ACC, but other BAH programs as well

The results are tabulated by Pam Reynolds

Comparisons to target goals, objectives, and results are then made to determine the effectiveness of the program in meeting the set objectives via course work

2011 Results

The results showed that three objectives were met

The results showed that seven objectives were not met, but most scores were close to meeting the target goal

Target Goal: Seventy percent (70%) of CVCC students

in the AAS program in Accounting will score sixty percent (60%) or higher on this component of the Accounting Exit Exam.

2012 Results

The results showed that five objectives were met

The results showed that five objectives were not met, however the percentage of students meeting the target goal for these objectives was 63%

Continuous Improvement

Periodic review of the objectives and exit exam questions

Periodic review of the Accounting Program at CVCC Three Program Reviews over the past eight years

resulted in adding some courses, deleting some courses, creating a program where all ten accounting

courses can be taken over a three year period online,

creating a template where the AAS in Accounting degree program can be completed within two years with a combination of day/night/online courses.

Lessons Learned

Broad objectives result in more effectiveness in meeting program objectives

The more test questions tied to an objective, the better the outcome potential for meeting the objectives

The more students taking the exit exam, the higher the possibility of measurement outcomes meeting objectives

Some students have taken the courses years before taking the exit exam, based on how they earn their degrees, and this impacts outcomes

Some students do not take the exit exam seriously as a passing grade is not required to graduate

Questions

Accounting Program Assessment Tools