Assessment Summary Sheet
Unit: _Accounting_____________
Contact Person: _Cheryl Honoré___________ Date: __May 19, 2011___________
Student Learning Outcomes Assessment Update
1. In order to maintain our accreditation status, it is essential that every unit has an ongoing, robust assessment process. This document is used to complete the
annual ACCJC report on our progress in assessing student learning. Please complete the information carefully so that our college’s annual report will reflect
accurate data. Please add lines as needed.
Name of Program or
Course (please list programs
first)
Number of
Sections Offered
this academic year
Number of
Sections Assessed
this academic year
Student learning
outcomes have
been identified
(Yes = 1/No = 0)
Assessment
information or data
has been generated
(Yes = 1/No = 0)
Assessment done this
academic year
(Yes = 1/No = 0)
Assessment information
or data has been used
to improve student
learning
(Yes = 1/No = 0)
ACC 1A - Principals of
Accounting I
ACC 1B - Principals of
Accounting II
ACC 55 - Applied
Accounting/Bookkeeping
ACC 65 - Computerized
Accounting
6
6
1
1
1
1
2
2
1
1
1
1
2
0
1
0
0
0
0
0
1
0
0
0
2. Fill out the chart on the next page for each assessment project your unit is engaged in. Copy and paste more charts as needed if your unit has more than two
assessment projects. For Steps 1 – 3, put an X on the line to indicate your answers. For step four and five use the forms on the subsequent pages to add your
brief narrative. By 2012 our accreditation will require that you assess at least one SLO for each course in your discipline.
STUDENT LEARNING OUTCOMES Standard Report Form
2011____
Today’s Date: _May 19,
CONTACT PERSON:
_ Cheryl Honoré____________________Phone _951-_571-_6108__Email:
Cheryl.Honore@rcc.edu___Full Time: _X_ Part-Time___
Course Number: _ACC 1A_
Course Title: Principals of Accounting I___
Course Section Numbers: _Spring 2010 – 22000,22001,22002; Fall 2010 – 27141, 27142, 27143____
Course Type: Face-to-face: _ X_ Hybrid:___ On-Line: ___ Fast-Track: ___ Daytime: _4__ Evening: _2__
LIST SLO TO BE ASSESSED: Analyze, explain, solve problems and apply the principles of financial accounting to
varied economic units within a business entity.
Step 1: Taking Stock
Step 2: Time & Methods
of Assessment
Step 3: Measurement
Criteria
Step 4: Summary &
Analysis of Data
Step 5: Use of
Results and
Modifications
WHY?
HOW?
WHAT?
RESULTS
Act, enact, and
disseminate
Provide a clear
“picture” of why you
selected this student
learning outcome and
explain the project or
assignment you will be
using as the
assessment tool.
How will the learning
outcome be assessed?
Mark “X” to one or
more:
1._X_Improve
instruction
2._X_Student success
3.___Equity
4.___Retention rates
5.___Persistence rates
6.___Course
completion
7.___Other
Mark “X” to one or
more:
1.
___Self (student)
reported gains
2. ___Portfolio
3. ___Analytic Rubric
4. _X_Pre/Post
Assessment
5. ___Other
What are your
expectations?
Analyze and
report on the
results of the
assessment.
Please select from this
example or you may
create your own.
Example:
1. ___specific % of
all submissions
will display
competency
2. ___benchmark
not available;
assessment
activity to serve
as initial
benchmark.
3. _X_other
See the next page to
provide assessment
details.
Report on how
you will use the
results of the
assessment for
improving
teaching and
learning.
See the next page to
provide assessment
details.
Assessment Detail
Please provide narrative details for previous worksheet(s).
Unit: _Accounting_____ Course: _ACC 1A____Contact Person: _ Cheryl Honoré_______ Date: __May 19, 2011_
Step 4: Summary & Analysis of Data
Step 4a. Provide an overview of the selection processes for the outcome, identifying methods, criteria, and results from the SLO.
The SLO was selected because it is central to disciplinary knowledge.
The Pre/Post Test used to assess this SLO includes one question from each of the 12 on-line chapter quizzes that were assigned to the
students throughout the semester. The Pre/Post Test was administered (on line) during the first two weeks, and again in the last two
weeks of the spring 2010 and fall 2010 semesters. The Pre and Post Test were timed, and access to them was restricted, to prevent the
students from simply looking up the answer to every question. (See Appendix A for the Pre/Post Test.)
Two measurement criteria were selected:
1. Improvement on the Post-Test as compared to the Pre-Test Analysis of the data shows improvement in the responses to all 12
questions on the Post Test. This suggests that students know more when they finish the class, than they know when they began
the class.
2. Average of 60% or higher competency on all Post-Test questions The students averaged 60% or higher on eleven of the twelve
questions.
(See Appendix B for the Assessment Results.)
Step 4b. Provide specific analysis of data from assessment and discuss the successes or concerns related to what the data indicates
regarding student learning.
Only 49% of the students correctly answered the question on pricing bonds (question 12). Because of time constraints, the chapter on
bonds is covered in one class session (the last lecture). Therefore, in spring 2011 a pre-lecture assignment, to introduce the students to
the topic of bonds, was assigned.
Step 4c. Include all potential links to other outcomes in the course, other courses, or any other parts of the institution you deem
appropriate.
The SLO is a prerequisite skill for ACC 1B.
Step 5. Use of Results and Modifications
As a result of the assessment, is the unit considering any modifications to the curriculum? Yes. What are they? In spring 2011 a prelecture assignment, to introduce the students to the topic of bonds, was assigned. When will they occur? Spring 2011. Do they involve
other units? No.
Is any consideration being given to modifying the existing SLO? No.
Note: please expand table sections as necessary.
Today’s Date: _May 19,
STUDENT LEARNING OUTCOMES Standard Report Form
2011____
CONTACT PERSON:
_ Cheryl Honoré____________________Phone _951-_571-_6108__Email:
Cheryl.Honore@rcc.edu___Full Time: _X_ Part-Time___
Course Number: _ACC 1B_
Course Title: Principals of Accounting II___
Course Section Numbers: _Spring 2010 – 22003; Fall 2010 – 27144____
Course Type: Face-to-face: _ X_ Hybrid:___ On-Line: ___ Fast-Track: ___ Daytime: _1__ Evening: _1__
LIST SLO TO BE ASSESSED: Analyze, explain, solve problems and apply managerial accounting principles to
manufacturing and service enterprises within a business entity
Step 1: Taking Stock
Step 2: Time & Methods
of Assessment
Step 3: Measurement
Criteria
Step 4: Summary &
Analysis of Data
Step 5: Use of
Results and
Modifications
WHY?
HOW?
WHAT?
RESULTS
Act, enact, and
disseminate
Provide a clear
“picture” of why you
selected this student
learning outcome and
explain the project or
assignment you will be
using as the
assessment tool.
How will the learning
outcome be assessed?
Mark “X” to one or
more:
1._X_Improve
instruction
2._X_Student success
3.___Equity
4.___Retention rates
5.___Persistence rates
6.___Course
completion
7.___Other
Mark “X” to one or
more:
1.
___Self (student)
reported gains
2. ___Portfolio
3. ___Analytic Rubric
4. _X_Pre/Post
Assessment
5. ___Other
What are your
expectations?
Analyze and
report on the
results of the
assessment.
Please select from this
example or you may
create your own.
Example:
4. ___specific % of
all submissions
will display
competency
5. ___benchmark
not available;
assessment
activity to serve
as initial
benchmark.
6. _X_other
See the next page to
provide assessment
details.
Report on how
you will use the
results of the
assessment for
improving
teaching and
learning.
See the next page to
provide assessment
details.
Assessment Detail
Please provide narrative details for previous worksheet(s).
Unit: _Accounting_____ Course: _ACC 1B____Contact Person: _ Cheryl Honoré_______ Date: __May 19, 2011_
Step 4: Summary & Analysis of Data
Step 4a. Provide an overview of the selection processes for the outcome, identifying methods, criteria, and results from the SLO.
The SLO was selected because it is central to disciplinary knowledge.
In 2009, a Pre/Post Test was created that includes 12 questions (one question per chapter) from the 11 on-line chapter quizzes that
were assigned to the students throughout the semester. The Pre/Post Test was administered (on line) during the first two weeks, and
again in the last two weeks of the spring 2010 and fall 2010 semesters. The Pre and Post Test were timed, and access to them was
restricted, to prevent the students from simply looking up the answer to every question. (See Appendix C for the Pre/Post Test.)
Two measurement criteria were selected:
1. Improvement on the Post-Test as compared to the Pre-Test Analysis of the data shows improvement in the responses to all 12
questions on the Post Test. This suggests that students know more when they finish the class, than they know when they began
the class.
2. Average of 60% or higher competency on all Post-Test questions The students averaged 60% or higher on eleven of the
twelve questions.
(See Appendix D for the Assessment Results.)
Step 4b. Provide specific analysis of data from assessment and discuss the successes or concerns related to what the data indicates
regarding student learning.
Only 50% of the students correctly answered the question on differential analysis (question 9). Therefore, in spring 2011 a pre-lecture
assignment, to introduce the students to the topic of differential analysis, was assigned.
Step 4c. Include all potential links to other outcomes in the course, other courses, or any other parts of the institution you deem
appropriate.
The SLO links to ACC 38.
Step 5. Use of Results and Modifications
As a result of the assessment, is the unit considering any modifications to the curriculum? Yes. What are they? In spring 2011 a prelecture assignment, to introduce the students to the topic of differential analysis, was assigned. When will they occur? Spring 2011.
Do they involve other units? No.
Is any consideration being given to modifying the existing SLO? No.
Note: please expand table sections as necessary.
1
The accounting equation may be expressed as
a. Assets - Liabilities = Stockholders’ Equity
b. Assets = Equities - Liabilities
c. Assets + Liabilities = Stockholders’ Equity
d. Assets = Revenues less Liabilities
Problem Name: c Multiple Choice 01-042 | Problem ID: wrcf10t/c Multiple Choice 01042
2 The process of initially recording a business transaction is called
a. posting
b. trial balancing
c.
balancing
d. journalizing
Problem Name: c Multiple Choice 02-037 | Problem ID: wrcf10t/c Multiple Choice 02037
3 Adjusting entries are
a. optional under generally accepted accounting principles
b. the same as correcting entries
needed to bring accounts up to date and match revenue and
expense
d. rarely needed in large companies
Problem Name: c Multiple Choice 03-013 | Problem ID: wrcf10t/c Multiple Choice 03013
4 The classified Balance Sheet will subsection the assets section as follows
a. Other Assets and Property, Plant and Equipment
b. Current Assets and Other Assets
c.
c.
Current Assets and Property, Plant, and Equipment
d. Current Assets and Investment Revenue
Problem Name: c Multiple Choice 04-024 | Problem ID: wrcf10t/c Multiple Choice 04024
5 Multiple-step income statements show
a. neither gross profit nor income from operations
b. income from operations but not gross profit
c. both gross profit and income from operations
d. gross profit but not income from operations
Problem Name: c Multiple Choice 05-011 | Problem ID: wrcf10t/c Multiple Choice 05-011
6 The inventory system employing accounting records that continuously disclose the
amount of inventory is called
a. periodic
b. retail
c.
physical
d. perpetual
Problem Name: c Multiple Choice 06-021 | Problem ID: wrcf10t/c Multiple Choice 06021
-
7
Which of the following items that appeared on the bank reconciliation did not require
an adjusting entry?
a. deposits in transit
b.
bank service charges
c.
NSF checks
d. a check for $630, recorded in the check register for $360
Problem Name: c Multiple Choice 07-048 | Problem ID: wrcf10t/c Multiple Choice 07048
8 After the accounts are adjusted and closed at the end of the fiscal year, Accounts
Receivable has a balance of $460,000 and Allowance for Doubtful Accounts has a
balance of $30,000. What is the net realizable value of the accounts receivable?
a. $30,000
b. $490,000
c.
$430,000
d. $460,000
Problem Name: c Multiple Choice 08-022 | Problem ID: wrcf10t/c Multiple Choice 08022
9 When the amount of use of a fixed asset varies from year to year, the method of
determining depreciation expense that best matches allocation of cost with revenue is
a. straight-line
b.
declining-balance
c.
MACRS
d. units-of-production
Problem Name: c Multiple Choice 09-021 | Problem ID: wrcf10t/c Multiple Choice 09021
10 Each year there is a ceiling for the amount that is subject to all of the following
except
a. Social security tax
b. Federal unemployment tax
c.
Federal income tax
d. State unemployment tax
Problem Name: c Multiple Choice 10-051 | Problem ID: wrcf10t/c Multiple Choice 10051
11 Stockholders’ equity
a. includes retained earnings and paid-in capital
b. is shown on the income statement
c. is usually equal to cash on hand
d. includes paid-in capital and liabilities
Problem Name: c Multiple Choice 11-012 | Problem ID: wrcf10t/c Multiple Choice 11012
12 If the market rate of interest is 8%, the price of 6% bonds paying interest
semiannually with a face value of $100,000 will be
a. Greater than or less than $100,000, depending on the maturity date of
the bonds
b. Equal to $100,000
c.
Greater than $100,000
d. Less than $100,000
Problem Name: c Multiple Choice 12-010 | Problem ID: wrcf10t/c Multiple Choice 12010
1. a
7. a
2. d
8. c
3. c
9. d
4. c
10. c
5. c
11. a
6. d
12. d
Appendix B
ACCOUNTING 1A SLO Assessment Results
PRE TEST
SPRING 2010
POST TEST
FALL 2010
SPRING 2010
AVERAGE
QUESTION
22000
22001
22002
27141
27142
27143
1
81%
74%
97%
70%
70%
40%
2
44%
44%
48%
40%
30%
3
78%
70%
79%
60%
4
56%
48%
48%
5
75%
81%
6
39%
7
AVERAGE
Change
from
Pre-Test
%
Change
from PreTest
FALL 2010
22000
22001
22002
27141
27142
27143
72%
76%
86%
94%
80%
80%
100%
86%
14%
20%
30%
39%
94%
86%
76%
80%
60%
90%
81%
42%
106%
50%
60%
66%
94%
100%
100%
90%
80%
90%
92%
26%
39%
30%
40%
60%
47%
100%
93%
94%
100%
100%
90%
96%
49%
104%
86%
80%
80%
90%
82%
76%
100%
82%
80%
90%
100%
88%
6%
7%
26%
36%
20%
40%
20%
30%
71%
79%
100%
90%
80%
80%
83%
53%
177%
35%
44%
25%
50%
50%
30%
39%
71%
64%
59%
60%
90%
70%
69%
30%
76%
8
50%
48%
64%
60%
40%
50%
52%
94%
71%
94%
90%
90%
90%
88%
36%
70%
9
30%
22%
54%
30%
10%
20%
28%
53%
57%
47%
60%
90%
70%
63%
35%
127%
10
37%
37%
29%
20%
20%
30%
29%
71%
64%
76%
80%
70%
60%
70%
42%
145%
11
40%
52%
61%
30%
50%
40%
45%
82%
64%
76%
100%
90%
80%
82%
37%
81%
12
37%
30%
18%
20%
10%
20%
22%
44%
43%
47%
60%
50%
50%
49%
27%
119%
1
The cost of a manufactured product generally consists of which of the following
costs?
a. Direct materials cost and direct labor cost
b.
Direct materials cost and factory overhead cost
c.
Direct labor cost and factory overhead cost
d. Direct labor cost, direct materials cost, and factory overhead cost
Problem Name: c Multiple Choice 01-018 | Problem ID: wrma10t/c Multiple Choice
01-018
-
2
Which types of inventories does a manufacturing business report on the balance
sheet?
a. Finished goods inventory and work in process inventory
b.
c.
Direct materials inventory, work in process inventory, and finished
goods inventory
Direct materials inventory and work in process inventory
d. Direct materials inventory and finished goods inventory
Problem Name: c Multiple Choice 02-060 | Problem ID: wrma10t/c Multiple Choice
02-060
-
3
The cost system best suited to industries that manufacture a large number of identical
units of commodities on a continuous basis is:
a. process
b.
first-in, first-out
c.
job order
d. departmental
Problem Name: c Multiple Choice 03-003 | Problem ID: wrma10t/c Multiple Choice
03-003
-
4
A firm operated at 80% of capacity for the past year, during which fixed costs were
$210,000, variable costs were 70% of sales, and sales were $1,000,000. Operating
profit was:
a. $590,000
b.
$490,000
c.
$90,000
d. $210,000
Problem Name: c Multiple Choice 04-041 | Problem ID: wrma10t/c Multiple Choice
04-041
-
5
Under variable costing, which of the following costs would not be included in
finished goods inventory?
a. Fixed factory overhead cost
b.
Variable factory overhead cost
c.
Direct labor cost
d. Direct materials cost
Problem Name: c Multiple Choice 05-006 | Problem ID: wrma10t/c Multiple Choice
05-006
-
6
The production budgets are used to prepare which of the following budgets?
a. Sales in dollars
b. Sales in units
c.
Operating expenses
d. Direct materials purchases, direct labor cost, factory overhead cost
Problem Name: c Multiple Choice 06-024 | Problem ID: wrma10t/c Multiple Choice
06-024
-
7
A favorable cost variance occurs when
a. Actual costs are more than standard costs.
b. Standard costs are less than actual costs.
c. Standard costs are more than actual costs.
d. None of these choices is correct.
Problem Name: c Multiple Choice 07-010 | Problem ID: wrma10t/c Multiple Choice
07-010
-
8
Avey Corporation had $275,000 in invested assets, sales of $330,000, income from
operations amounting to $49,500 and a desired minimum rate of return of 7.5%. The rate of
return on investment for Avey Corporation is:
a. 10%
b.
18%
c.
8%
d. 7.5%
Problem Name: c Multiple Choice 08-037 | Problem ID: wrma10t/c Multiple Choice 08-037
-
9
A business is operating at 70% of capacity and is currently purchasing a part used in its
manufacturing operations for $24 per unit. The unit cost for the business to make the part is
$36, including fixed costs, and $28, not including fixed costs. If 15,000 units of the part are
normally purchased during the year but could be manufactured using unused capacity, what
would be the amount of differential cost increase or decrease from making the part rather
than purchasing it?
a. $180,000 cost increase
b. $180,000 cost decrease
c.
$60,000 cost decrease
d. $60,000 cost increase
Problem Name: c Multiple Choice 09-007 | Problem ID: wrma10t/c Multiple Choice 09-007
-
10 An analysis of a proposal by the net present value method indicated that the present value of
future cash inflows exceeded the amount to be invested. Which of the following statements
best describes the results of this analysis?
a. The proposal is desirable and the rate of return expected from the
proposal exceeds the minimum rate used for the analysis.
b. The proposal is undesirable and the rate of return expected from the
proposal exceeds the minimum rate used for the analysis.
c. The proposal is undesirable and the rate of return expected from the
proposal is less than the minimum rate used for the analysis.
d. The proposal is desirable and the rate of return expected from the
proposal is less than the minimum rate used for the analysis.
Problem Name: c Multiple Choice 10-016 | Problem ID: wrma10t/c Multiple Choice 10-016
-
11 Adirondak Marketing Inc. manufactures two products, A and B. Presently, the company uses
a single plant-wide factory overhead rate for allocating overhead to products. However,
management is considering moving to a multiple department rate system for allocating
overhead. From the following information, determine the plant-wide factory overhead rate:
a.
$32.00 per dlh
b.
$ 7.20 per dlh
c.
$24.80 per dlh
d. $14.64 per dlh
Problem Name: c Multiple Choice 11-005 | Problem ID: wrma10t/c Multiple Choice 11-005
12 What are the objectives of Just-In-Time (JIT) manufacturing?
a. A process orientation
b. Increasing inventory levels
c. Increased number of inspections
d. Eliminating waste
Problem Name: c Multiple Choice 12-006 | Problem ID: wrma10t/c Multiple Choice 12-006
1. d
7. c
2. b
8. b
3. a
9. d
4. c
10. a
5. a
11. d
6. d
12. d
Appendix D
ACCOUNTING 1B SLO Assessment Results
SPRING
2010
PRE TEST
FALL
2010
SPRING
2010
POST TEST
FALL
2010
AVERAGE
QUESTION
22003
27144
1
69.57%
70.00%
2
56.52%
3
AVERAGE
Change
from
PreTest
%
Change
from
Pre-Test
22003
27144
69.79%
86.67%
90.00%
88.34%
18.55%
26.58%
60.00%
58.26%
93.33%
80.00%
86.67%
28.41%
48.76%
34.78%
30.00%
32.39%
86.67%
80.00%
83.34%
50.95%
157.29%
4
47.83%
60.00%
53.92%
86.67%
80.00%
83.34%
29.42%
54.57%
5
43.48%
50.00%
46.74%
73.33%
90.00%
81.67%
34.93%
74.72%
6
56.52%
40.00%
48.26%
80.00%
60.00%
70.00%
21.74%
45.05%
7
52.17%
40.00%
46.09%
80.00%
60.00%
70.00%
23.92%
51.89%
8
13.04%
20.00%
16.52%
80.00%
80.00%
80.00%
63.48%
384.26%
9
17.39%
30.00%
23.70%
40.00%
60.00%
50.00%
26.31%
111.01%
10
56.52%
40.00%
48.26%
86.67%
70.00%
78.34%
30.08%
62.32%
11
47.83%
30.00%
38.92%
93.33%
70.00%
81.67%
42.75%
109.85%
12
43.48%
50.00%
46.74%
93.33%
90.00%
91.67%
44.93%
96.12%