Business Department — Queensborough Community College/CUNY
Assessment Plan for BU103 – Intermediate Accounting – Part I
Spring 2012
Course Learning Objectives:
1) review basic accounting concepts, procedures and financial statements including the Statement of Cash Flows
2) presentation of principles of accounting as they apply to specific problems involving cash, receivables, inventory, stockholders equity;
Implementation
(Courses & Assignments)
For each disciplinary
learning objective,
describe where in the
curriculum and through
what kind of activities
students will attain the
disciplinary learning. Tie to
general education objective
The General Education
objectives listed below are
covered in BU103 in
conjunction with the
Course Learning Objectives
listed above.
The material is covered
through lectures,
discussions, exercises,
problem solving, text book
assignments, accounting
procedures and financial
statement preparation
GENERAL EDUCATION
OBJECTIVES:
1) communicate effectively
(Gen Ed Obj 1)
2) analytical reasoning
(Gen Ed Obj 2)
3) quantitative reasoning
(Gen Ed Obj 3)
4) integrated knowledge
(Gen Ed Obj 5)
Assessment Tools
(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.
In class examinations
were conducted to assess
if the curriculum
objectives were met.
Rubrics
Data
Evaluation of Data
Resulting Action
Describe or attach the rubric
(descriptive scale of
standards) to be used to
measure student achievement
of the learning objective.
Describe assessment results:
how did students perform on
each objective?
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?
The rubric was designed
to cover four general
education objectives and
scaled:
Communicate
Effectively:
The greatest area of
difficulty students have
is in corporate
accounting when
tracking the numbers
from the journal entries
to the T-accounts into
the stockholders’
equity section of the
balance sheet.
Specifically, students
make errors in stock
dividends and stock
splits because they do
not keep the Taccounts up-to-date
after each transaction.
This results in errors in
subsequent journal
entries because
students are not using
the most current
numbers in the stock
While these concepts
are emphasized in class
and students are
forewarned of where
mistakes will occur,
they continue to make
mistakes in the text
book homework and on
the exams. It is
recommended that
exercises be created for
students to practice in
the area of maintaining
current balances in Taccounts after each
journal entry for stock
dividends and stock
splits.
full-comprehension
(scored 90% or greater)
-Income Statement
-Balance Sheet
67% full comprehension
26% partial comprehension
7% no comprehension
Analytical Reasoning:
partial comprehension
(scored 70% - 89%)
no comprehension
( scored 69% or less)
-journal entries for
corporations
-stockholders equity section of
balance sheet
-dividend computations
25% full comprehension
30% partial comprehension
45% no comprehension
Quantitative Reasoning:
-dollar-value LIFO retail
63% full comprehension
17% partial comprehension
20% no comprehension
Integrated Knowledge:
-adjusting journal entries
-Statement of Cash Flows
41% full comprehension
1
When students improve
on maintaining correct
balances in the stock Taccounts, then these
Business Department — Queensborough Community College/CUNY
Assessment Plan for BU103 – Intermediate Accounting – Part I
Spring 2012
38% partial comprehension
21% no comprehension
2
accounts.
balances will correctly
flow into the
stockholders’ equity
section of the balance
sheet.