Business Department — Queensborough Community College/CUNY
Assessment Plan for BU102 Principles of Accounting 2 (Fall 2012)
Objective: Communicate Effectively
Analytic Reasoning
Quantitative Reasoning
Integrate Knowledge
Implementation
Assessment Tools
(Courses &
Assignments)
For each disciplinary
learning objective,
describe where in the
curriculum and through
what kind of activities
students will attain the
disciplinary learning
(Measurement/data
collection)
Describe the data collection
(e.g., classroom assessment
activities, student surveys,
graduate surveys, employer
surveys, portfolio analysis,
CPE or other test results) that
will be used to demonstrate
students have met the
objectives.
The General Education
objectives listed below
are covered in BU102.
Principles of
Accounting 2. The
material is covered
through lectures,
discussions, exercises,
problem solving, and
financial statement
preparation.
In class examinations
were conducted and
homework assignments
were collected to assess
if the curriculum
objectives were met.
Rubrics
Describe or attach the rubric
(descriptive scale of standards) to
be used to measure student
achievement of the learning
objective.
Data
Describe assessment
results: how did students
perform on each
objective?
The rubric was designed to
cover four general
education objectives and
scaled:
= or > 90%% - Full
comprehension
= or >70% - Partial
comprehension
= or < 69% - No
comprehension
1
Evaluation of Data
Resulting Action
What do the assessment
results mean? How well
have students met the
learning objectives? Did
the assessment process
show whether students
had met the objectives?
What changes if any will be
made as a result of the
assessment?
In all areas
assessed, there is a
significant number
of students who are
not able to complete
part or all of the
financial statements.
(Details of each
assessment for
partnerships,
corporations, and
inventory indicate
financial statements
to be the weakest
area)
1. We will provide
additional homework,
class time, and
assignments on
Financial Statement
preparation to gain a
higher percentage of
students understanding
the format.
Business Department — Queensborough Community College/CUNY
Assessment Plan for BU102 Principles of Accounting 2 (Fall 2012)
Analytic Reasoning
Integrated Knowledge
Theoretical foundation,
division of income/loss,
liquidation, admission
of new partner, and
withdrawal of partner in
a partnership
50% full
comprehension
35% partial
comprehension
15% no
comprehension
Communicate
Effectively
Analytic Reasoning
Quantitative Reasoning
Record the issuance of
three types of stock,
donated capital, and
closing income/expense
accounts. Post to G/L
and prepare
Stockholders’ Equity
section of Balance Sheet
Calculate cost of goods
available for sale,
ending inventory, and
cost of goods sold using
FIFO, LIFO, and
Average Cost inventory
methods. Prepare a
condensed income
statement comparing all
three different methods.
50% full
comprehension
35% partial
comprehension
15% no
comprehension
Analytic Reasoning
Quantitative Reasoning
2. A committee of
accounting faculty will
work on other possible
changes to this course.
This will be based on
research at other
community colleges.
55% full
comprehension
30% partial
comprehension
15% no
comprehension
2