Business Department — Queensborough Community College/CUNY
Assessment Plan for BU104 – Intermediate Accounting – Part I
Spring 2012
Course Learning Objectives:
1) Presentation of principles of accounting applied to special problems involving tangible fixed assets, long-term liabilities, long-term investments,
pensions and leases.
2) Mathematical principles and applications.
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 BU104 in
conjunction with the
Course Learning Objectives
listed above.
The material is covered
through lectures,
discussions, exercises,
problem solving, text book
assignments, journal entries
and ledger balances
illustrating effects on
Financial Statements and
usage of Present Value and
Future Value tables. All
homework assignments are
reviewed in detail.
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 and
homework assignments
were collected 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:
Analytical Reasoning:
The greatest area of
difficulty students have
is in Bonds. While they
exhibited the ability to
perform practical
applications and bond
computations very well
they did not perform as
well understanding the
theoretical concepts of
accounting for bond
indentures.
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.
-Long term liabilities
-Leases
52% full comprehension
28% partial comprehension
20% no comprehension
full-comprehension
(scored 90% or greater)
Quantitative Reasoning:
partial comprehension
(scored 70% - 89%)
-Present/Future Value
concepts
48% full comprehension
31% partial comprehension
21% no comprehension
no comprehension
( scored 69% or less)
Integrated Knowledge:
-Long term liabilities
-Bonds Payable
40% full comprehension
35% partial comprehension
25% no comprehension
GENERAL EDUCATION
OBJECTIVES:
1) analytical reasoning
1
It is recommended that
in the future more time
will be spent initially
discussing bonds from a
finance view before
proceeding to the topic
of accounting for bonds
under generally
accepted accounting
principles.
Business Department — Queensborough Community College/CUNY
Assessment Plan for BU104 – Intermediate Accounting – Part I
Spring 2012
(Gen Ed Obj 2)
2) quantitative reasoning
(Gen Ed Obj 3)
3) integrated knowledge
(Gen Ed Obj 5)
2