Comprehensive Instructional Program Review Document
Business – Bookkeeping (certificate of completion)
Author: Colleen Trask.
A. Mission and Relationship to the College(s)
The Certificate of Completion for Payroll Clerk and Bookkeeping are vocational and
occupational programs that will allow students to obtain skills necessary to qualify for
meaningful employment.
B. Program Description, Curriculum, and Information
1. Provide official program description and list program student learning outcomes.
Use the following table to align program student learning outcomes with courses
in which each student learning outcome is addressed. Provide additional
information relevant to your discipline.
a.
Official Program Description: This Certificate of Completion offers educational
experiences designed to prepare students for entering the workforce in
Bookkeeping. Particular emphasis is placed on small business and
entrepreneurship due to the unique nature of the Humboldt County
economy. Bookkeeping focuses on the analysis and posting of business
transactions in order to create financial and tax reports, in addition to
payroll and office management for small businesses.
b.
Program Student Learning Outcome
Statements
Course (s)
Understand and analyze business transactions
Generate and analyze essential business and tax
reports.
Organize, analyze and record common accounting
transactions
Manage office information systems and use common
accounting software
BUS 10, BUS 69, BUS 94,,
BUS 94, BUS 4
Communicate bookkeeping & accounting info to
business owners and employees
Office Management functions for small businesses
Seek entry-level employment as a full-charge
bookkeeper .
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BT 51,BUS180
CIS1, BT111, BT112, BUS 4
BUS 52,
BUS 4
BUS 180, BUS 4
2.
Program-Specific Criteria and/or Admissions Guidelines (as applicable to
program) NA
3.
Outline the curriculum as it is being implemented for a full-time student
completing a degree or certificate in this program. The outline should include course
number, course title, units, lecture hours, and lab hours for each semester for the
complete curriculum.
Course Outline
1st Semester - Payroll Clerk Certificate
Units
Updated
BT 111
Keyboarding & Typing
3
Fall 05
or BT 112
Keyboarding Skill Development
1
Fall 05
BUS 10
Intro to Business
3
Spring07
BUS 180
Basic Bookkeeping
3
Fall 05
BUS 94
Business Math
3
Spring05
CIS 1
College Computer Literacy
4
Spring06
Total Units, 1st Semester:
14 or 16
2nd Semester - Full Charge Bookkeeping Certificate
BT 51
Spreadsheet Applications
4
Fall 05
BUS 4
Advanced Computerized Bookkeeping
3
Fall 05
BUS 52
Business Communications
3
Fall 07
BUS 69
Small Business Entrepreneurship
3
Jan08
Total Units, 2nd Semester:
13
4. As part of your self-study, review and summarize the development of curriculum in the
program. Include recent additions, deletions, or revisions of courses (attach current
course outlines). Evaluate the timing, frequency and coordination of course offerings to
determine the adequacy of course offerings relative to a transfer degree (articulation),
vocational/occupational certificates, and other appropriate aspects of the
district's/campus’/college’s mission.
a)
Please ensure that there is a thorough review of the course outlines of record and
course content during this review period. Please indicate on the course outlines
the date on which they were last revised. If the last major curriculum revision
occurred more than five years ago, please indicate when the next major revision
is planned. Please also review course prerequisites, co-requisites, and advisories
as well as obtaining necessary approvals for distance education courses.
This is the 5th year of the program’s existence. The next major curriculum
review should occur next year. There have been some issues with the timing of
course offerings over the past 2-3 years, mainly due to budget issues pushing
the cancellation of classes.
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b)
Send updated course outlines to the Curriculum Committee. Current
c)
Please file the appropriate form with the Curriculum Committee to delete classes
that have not been taught for three or more years unless you plan to teach
them in the future.
This will be done during the Program Review next year.
d)
e)
With respect to updating course outlines of record, list any relevant trends in your
discipline with regard to:
1. Knowledge requirements: The trend towards computerization of the
bookkeeping profession has not slowed or changed. It is imperative for
anyone seeking employment in this profession to be computer literate.
2. Skills/student learning outcome requirements: Trends in skill requirements (and
therefore student learning outcomes) in this profession have moved from
basic data entry and organization to include higher level office
management and communication skills. These have been built into the
current SLOs and course requirements.
3. Instructional methods: The trend for the capstone course of this certificate is to
rely less on academic textbooks and focus more on practical application
of professional bookkeeping skills using multiple case studies.
Describe the various educational delivery methods currently being utilized by the
program. Examples include but are not limited to traditional in-person
classroom delivery, in-person lab, field studies, online, interactive television,
telecourses, clinical instruction, etc.
The majority of courses in this program are delivered in-person in classroom
and lab settings. BUS 94 is an online course, and BUS 4 requires a field study
of the bookkeeping system of a local small business as part of the coursework.
f)
Identify curricular revisions, program innovations, and new initiatives planned
for the next five years.
During the next five years, one of the most exciting program innovations will
involve participation in the Center for Entrepreneurship Studies. This will provide
“real-time” hands-on bookkeeping experience in an active business environment.
The other new initiative planned for this program is to offer all of the classes
required for the certificate at the downtown campus, in the evening. This will make the
program accessible to a wider variety of students who are looking to improve their
employment opportunities or increase their earnings in their current positions by
bringing more valuable skills to their workplace.
5.
If applicable, indicate the program external accreditation/approval status.
Include a copy of the most recent notification of accreditation/approval status from the
appropriate agency. If external accreditation is available but the program has chosen
not to seek accreditation status, please explain.
N/A
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C. Program History
History (update) since last review:
What have been the major developments, activities, changes, and/or projects in
your discipline over the past 2 or 4 years (longer if no recent review exists)?
(This does not need to include curriculum updates, addressed above.)
There have been no major developments, activities, or projects at CR for this program
over the past 4 years. Demand for computerized bookkeeping skills and bookkeepers
continues to be strong for local small businesses and CPA firms.
1.
2.
What were the recommendations from your last program review (if any) and how
has your discipline responded to those recommendations?
N/A
3.
If you have goals from your previous program review, please list them along with
the objectives related to your goals, the strategies being used to achieve objectives, and
the documentation or evidence that demonstrates success. If no prior program review
exists, skip #3. N/A
4.
If goals were not achieved, please explain. N/A
5.
Discuss any collaborative efforts you have undertaken with other programs
(instructional or non-instructional) at College of the Redwoods District and offer an
assessment of success and challenges, and potential changes in collaborative efforts.
This program’s main collaboration is planned for next year with the Center for
Entrepreneurial Studies. We will report on the challenges and successes of that effort
in our next update.
6.
Discuss any activities or projects you have undertaken with other educational
institutions, the community, or business/industry.
The program has maintained a connection with the North Coast Small Business
Development Center, which sponsors the Humboldt County Professional Bookkeepers
Association. The HCPBA has provided sample client contracts for professional
bookkeepers, additional training on topics of bookkeeping interest, resource lists and
networking opportunities for bookkeepers.
D. Measures of Effectiveness
1.
Quality of Education
a.
Results of certifying, licensing, or registry examinations for each of the
last five years (or list not applicable):
This data has not been routinely collected. There is no government certification or
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licensing for the bookkeeping profession. A voluntary certification (CB: Certified
Bookkeeper) is available through the American Institute of Professional Bookkeepers.
Students passing the final exams for the capstone courses of this certificate should be
prepared to complete the AIPB review course and take the AIPB exam, but this is not a
requirement for taking a job or starting a business as a bookkeeper.
b.
Faculty Qualifications:
(1)
Is there one full-time faculty member whose primary assignment is
responsibility for this program?
Yes
No [X]
If not, explain. The business faculty are already dealing with an
expanding program. They are on overload to such an extent that primary
responsibility cannot be solely supported.
(2)
Are minimum faculty qualifications according to standards set by
accrediting/approval bodies met?
Yes [X] No
(a)
State Chancellor’s Office?
(b)
External Accrediting/approval organizations
Yes
No
If “No” for either response, explain.
N/A – There is no state accreditation process for the bookkeeping profession.
c.
Student Outcomes Assessment: Attach course- and program-level
outcomes and assessment reports for each of the last four years. (See Instructional
Program Review Appendix A, pp. 44-49).
All courses in this program have been updated in the last 3 years. Consequently,
student learning outcomes have been developed for all courses. Program Learning
outcomes and associated courses are listed in the table under question B1 (page 1). No
systematic documentation and analysis of program and student learning outcomes has
been performed. However, anecdotal data indicate that students completing the
program are either finding entry-level jobs with local businesses or starting their own
bookkeeping services. Capstone course test data includes questions about transaction
analysis, tax reports, software and office management that provide a basic level of
assessment of these outcomes.
2.
Vitality
The Bookkeeping program consists of courses from three disciplinary areas. Therefore
it is not possible (at this time) to obtain data specific to students in this program. Many
of these courses have students pursuing other certificates and degrees. However, two
courses are specific to Bookkeeping (BUS 180 and BUS4). We have used these to
estimate the following “Vitality” areas. The data used is listed in the grid below.
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a.
Attrition and Retention
The Bookkeeping courses have a retention rate of approximately 90%. Success
(a measure of attrition) ranges from 60% to 80%.
Business - Bookkeeping Program Courses
2006-2007
Course
BUS 4
BUS 10
BUS 52
BUS 69
BUS 94
BUS 180
BT 51
BT 53
BT 111
BT 112
CIS 1
CIS 90
CIS 80
CIS 81
CIS 83
Sections
Ave Size
1
9
0
4
2
1
2
3
4
4
11
2
2
2
2
10
33
xx
25
33
20
16
7
18
15
22
10
15
6
5
Fill
%
33
85
xx
69
98
67
63
27
71
48
69
32
48
16
15
Retention
%
90
87
xx
78
83
85
94
91
92
78
91
100
100
100
100
V1/V2
Success
80/80
65/68
xx/xx
52/55
62/66
60/65
91/91
61/61
44/45
40/40
55/59
40/45
14/14
27/27
56/56
FT TLU
%
0
33
xx
50
0
0
0
20
25
84
50
40
40
40
40
PT TLU
%
100
67
xx
50
100
100
100
80
75
16
50
60
60
60
60
Bold = program specific courses.
BUS4: Advanced Computerized Bookkeeping; BUS 180: Basic Bookkeeping
Program Specific Courses: Approximately 20-40 students in program; 88% retention;
Success varies from 52-80%; 100% part-time instruction
Business - Bookkeeping Program Courses
2005-2006
Course
BUS 4
BUS 10
BUS 52
BUS 69
BUS 94
BUS 180
BT 51
BT 53
BT 111
BT 112
CIS 1
CIS 90
Retention
V1/V2
Success
14
31
18
29
30
17
xx
xx
xx
Fill
%
28
80
56
84
75
61
xx
xx
xx
93
87
89
83
82
85
xx
xx
xx
25
10
67
40
88
100
Sections
Ave Size
1
12
3
6
2
2
0
0
0
0
18
2
-6-
64/86
67/71
70/72
67/67
70/73
52/58
xx
xx
xx
FT TLU
%
0
33
33
83
0
0
xx
xx
xx
PT TLU
%
100
67
67
17
100
100
xx
xx
xx
53/56
70/70
72
0
28
100
CIS 80
CIS 81
CIS 83
3
3
3
9
5
6
34
19
23
100
100
100
19/19
27/27
50/50
0
0
0
100
100
100
Bold = program specific courses.
BUS4: Advanced Computerized Bookkeeping; BUS 180: Basic Bookkeeping
Program Specific Courses: Approximately 15 students in program; 88% retention; Success
varies from 52-80%; 100% part-time instruction
Number of students entering program in fall of academic two years prior to this
comprehensive program review year:
The number of students in BUS 180 (basic bookkeeping) suggest entry rates of about
40 students in the 2005-2006 academic year (20 per semester) and about 20 students in
the 2006-2007 academic year. This data is only approximate. The district is beginning
to track student entry in a more systematic way. We hope to report those numbers in
our next annual update.
Number of students continuing in program (continuing students: all entering
students except transfers or readmissions)
Comparing the number of students in basic bookkeeping course to the advanced course
suggests about 15 students continue in the program from one academic year to the
next.
b.
Enrollment and Graduate Projections
The numbers in the tables below are based on the approximations derived
from enrollments in BUS 4 and BUS 180).
Spring 2006
Enrollment
(BUS 4 and 180)
20
Total
Enrollment
(unduplicated
headcount)
Graduates
Fall 2006
Enrollment
Spring 2007
Enrollment
20
20
Number Graduating in
2 years (Fall 2005
Entering Class)
30
2005-2006 2006-2007 2007-2008 2008-2009 2009-2010
N=40
N=25
N=
N=
N=
N=15
N=15
N=
-7-
N=
N=
c.
Total number of 2006-2007 graduates by ethnic group and gender.
This data has not been collected by the Bookkeeping Program or the CR District.
Anecdotally, the majority of participants and graduates of this program are women.
d.
Indicate the number and percent of graduates from the most recent graduating
class who are employed in positions related to the program major or continuing in a
higher degree program.
This data has not been collected by the Bookkeeping Program or the CR District.
e.
Indicate the beginning mean and median annual salary for graduates of the
program employed full-time, as collected from alumni survey and program
advisory meetings.
This data has not been collected by the Bookkeeping Program or the CR District.
3.
Efficiency
a.
Describe current student population in terms of enrollment by ethnic group and
gender.
This data has not been collected by the Bookkeeping Program or the CR District.
b.
Composition of enrollment for selective admissions programs:
This program has an open admissions policy; therefore this portion does not apply.
c.
Faculty Staffing Pattern
The Following numbers are based on an average of the courses included in the
Bookkeeping Program. The program specific courses (BUS 4 and BUS 180) are
staffed 100% by part time faculty. Refer to course data under question #2 above
Faculty Load Distribution in the Program
Discipline
Name
(e.g., Math,
English,
Accounting)
Total
Teaching
Load for fall
2006 term
% of Total
Teaching
Load by
Full-Time
Faculty
BUS/BT/CIS Load for
30%
the courses
listed are
not
exclusively
for this
program
% of Total
Teaching Load
Taught by PartTime Faculty
70%
-8-
Changes from
fall 2005
Explanations and
Additional
Information (e.g.,
retirement,
reassignment, etc.)
This is an
average of
courses in the
program. But
students in these
courses are not
exclusively in
the Bookkeeping
Program
Faculty Load Distribution in the Program
Discipline
Name
(e.g., Math,
English,
Accounting)
Total
Teaching
Load for
spring 2007
term
% of Total
Teaching
Load by
Full-Time
Faculty
BUS/BT/CIS Load for
20
the courses
listed are
not
exclusively
for this
program
% of Total
Teaching Load
Taught by PartTime Faculty
Changes from
spring 2006
80
Explanations and
Additional
Information (e.g.,
retirement,
reassignment, etc.)
This is an
average of
courses in the
program. But
students in these
courses are not
exclusively in
the Bookkeeping
Program
d.
Please rate the resources indicated in the table below with respect to how
they support this program. Feel free to supplement the resource categories in the extra
space provided. The four rating categories are defined as follows:
Adequate:
Minimally
Adequate*:
Inadequate*:
Not
Applicable:
This one resource is adequate to permit the program to
function effectively.
Program functioning at minimally effective level.
The limitations imposed by this one resource
render the program marginal and will require immediate
review for program improvement or continuation.
Does not apply to this program.
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Resources
a) Faculty
Full-time
Associate
b) Support Staff
Clerical
Technical
Instructional Support
Other Personnel
c) Current Expenses
Office Supply Expenses
Instructional/lab supply
Expenses
d) Equipment
e) Library Resources
f) Facilities
g) Professional Development
Rating
Not
Adequate Minimally Inadequate
Adequate
Applicable
X
X
X
X
X
X
X
X
X
X
X
X
*If any component is rated Inadequate or Minimally Adequate, please explain. Include
recommendations for reducing or eliminating the limitations.
Faculty:
There is no full-time faculty person whose primary assignment is
responsibility for this program. The full-time business faculty are on overload to such
an extent that primary responsibility cannot be solely supported. Most recently, the one
full-time faculty member with expertise in this field has announced her retirement,
making coordination of this program even more difficulty.
Part-time associate faculty work hard to uphold this program, however the TLU
limitation on part-timers keeps the program functioning at a minimally effective level.
This limit prevents adequate involvement in curriculum development, review, and
ongoing research in the local business community that provides employment to
program graduates. If this limit was increased or removed, part-time faculty could take
on more of the primary responsibility for this program.
A decision needs to be made regarding compensating part-time faculty for program
coordination or appointing a full-time faculty member to oversee this program.
Instructional Supply Expenses: The capstone course for the Bookkeeping
Certificate Program requires the current year’s version of QuickBooks. This has never
been addressed in the budget and lack of access to current software seriously
jeopardizes the job-readiness of the students in the program.
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e.
Budgetary Categories--Please provide funding amount budgeted for each category
during the most recent academic year and for each of the previous four years. (Please
replicate this table for each year)
There is a lack of information, District-wide, concerning the budgets of specific
programs. Data exists for Divisions and (sometimes) Departments, but these budgets
are not subdivided into line-items for each program (as far as the author of this report
is aware). As a result, the specific budget for this program is unknown. This is a
problem that needs to be resolved.
Explain any changes in funding and add any comments relevant to the adequacy of
resources.
The budget for program faculty has been consistent for the last two years. Line-item
budgets for program-specific supplies, equipment, equipment repair and technical help
have not existed.
Summary and Recommendations
1.
Summary
●Program Strengths
The demand for trained bookkeepers is strong and steady from the local
community (just check the help-wanted section of any local publication.) More than
that, the report issued by the Humboldt County Workforce Investment Board, “Targets
of Opportunity,” shows accounting (and therefore bookkeeping) as a source of living
wage jobs in all six of the Target Industry Clusters expected to grow into Humboldt
County’s main economic base over the next decade.1 College of the Redwoods has the
only local program to educate students in the skills necessary for full-charge
bookkeeping.
The curriculum and teaching for this program is its greatest strength, covering
the essentials and focusing students on working with or becoming the entrepreneurs
that drive this county’s economy.
Future plans for this program are also a strength, including participation in the
Center for Entrepreneurial Studies, and the shift of classes to evenings at the
downtown campus.
Program Weaknesses
Faculty levels, in terms of primary responsibility and continuing development,
are minimally adequate. The recent retirement of the one full-time faculty member
with expertise in this area will make program coordination more difficult.
Current versions of software need to be budgeted and available so students are
adequately prepared for employment.
No one knows we are here! Local businesses don’t know about this program.
More collaboration with the Humboldt County Professional Bookkeepers Association,
the Northcoast Employers Advisory Council, and the local CPA professional group
might bring enrollment up to higher levels.
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2.
Recommendations for program improvement generated by self-study. (List by
number and use these numbers in the Quality Improvement Plan.)
#1 Faculty Recommendation: Either have a full-time Business Faculty be primarily
responsible for this Program or allow a part-time Associate Faculty sufficient
TLU's to be primarily responsible for this Program.
Primary faculty would:
a) collect information from IR about students in the program, b) coordinate
with the Advisory Group for: post-graduate survey of employment
information, c) engage in community outreach and information, d) assess
SLO's by employers, e) update course material to reflect current needs of
local employers
#2 Advisory Group Recommendation: Form a local Advisory Group for this program,
perhaps in partnership with a local Professional Bookkeepers Group and/or
North Coast SBDC.
Advisory Group would:
a). conduct post-graduate survey of employment information, b) assist with
community outreach and information, c) assist with assessment of SLO's
by employers and, d) updating of course material to reflect current needs of
local employers
#3 Budget Recommendation: This recommendation would have to be implemented at
the District level, down through the Division and Department levels. Each
Department would have budget line items for specific program expenses,
including supplies/software.
.
List program members who participated in completion of the self-study report.
Colleen M. R. Trask (Associate Faculty)
1
.http://www.humboldtwib.com/files_public/Targets%20FINALrev%20report%208.20.07.pdf
Vision and Goals
1.
Based upon data from California 2025 and/or data from Institutional Research,
briefly describe how you would like your discipline to evolve in the next five years. In
what ways does your current state differ from your desired state? IR data for certificate
programs is not yet available.
Five years from now, the CR Bookkeeping Certificate program should be the
first thing local business owners think about when they ask someone on their staff to
take on bookkeeping duties.
Students in this program should be gaining hands-on, real-time bookkeeping
experience at the Center for Entrepreneurial Studies in addition to the current,
relevant curriculum. There should be no question of finding funds for current
software to train new bookkeepers for the local job market. The program should be
continually developing and responsive to the bookkeeping needs of the local business
and CPA community.
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2.
What specific goals and objectives would you like to achieve to move you toward
your vision? One specific goal would be at least a 25% increase in enrollment,
retention, completion of the certificate, and employment, as measured in IR, over the
next 5 years.
3.
What support from the college or district is needed to help you achieve your goals
and objectives? Business faculty levels need to be adequate to support the programs
that the students and local business community need. The accounting software
currently being used by many local businesses should be budgeted and available for
students in its current version.
4.
What documentation/evidence will demonstrate that you are making progress
toward achieving your goals, objectives, and vision? Once IR gets a baseline for
enrollment, retention, completion of this certificate, and employment or new business
starts, we should see increases in all those numbers over the next 5 years.
5.
What changes will make the self-study process more helpful to you?
A self-study process for this program that involves input from all 3 disciplines
represented in this certificate would have been more helpful.
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Recommendation # 1
Either have a full-time Business Faculty be
primarily responsible for this Program or
allow a part-time Associate Faculty
sufficient TLU's to be primarily responsible
for this Program
Planned Implementation Date
Estimated Completion Date:
Action/Tasks
Unknown
Unknown
Measure of Success/Desired Outcome
This action could not be done at the Program
level. This action would need to be done at the
District, Division, or Dept level
Resulting Program improvements?
Coordination among the 3 disciplines
comprising this certificate would improve
program content and student outcomes.
Development of, and coordination with, an
Advisory Committee would improve program
content, post-graduation employment, and
local employers' knowledge of the program.
Resulting student/learning improvement?
Program SLO's, retention, success rates, and
student demographics post-graduation
employment rates and salary information could
be tracked and used for program improvement.
Resulting impact on CR's mission?
Would ensure a "rigorous, high quality
program" that would prepare graduates for
"meaningful employment."
The cost of the additional TLU's for program
coordination would depend on the status and
level of designated primary faculty.
Estimated Cost(s)
Who is responsible?
Consequence if not funded
Unknown
Impact on students
Student SLOs, retention, success rates, and
demographics remain unknown. Coordination
of certificate among 3 disciplines remains
confusing for students.
Impact on the program
Program remains marginally supported, with
few resources for improvement.
Impact on College
Unknown
Impact on the Community
Program remains virtually unknown in the
community.
External Accreditation Recommendations
(if applicable)
None
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Recommendation # 2
Planned Implementation Date
Estimated Completion Date:
Action/Tasks
Measure of Success/Desired Outcome
Form a local Advisory Group for this
program, perhaps in partnership with a
local Professional Bookkeepers Group
and/or North Coast SBDC. (See
recommendations section above for details
of activities for this group)
Fall 2009
Advisory Group activity would be ongoing
Creation of a local Advisory Group from the
membership of the local Professional
Bookkeepers Association and local accounting
professionals, in association with the North
Coast Small Business Development Center.
Resulting Program improvements?
Program SLO's and post-graduation
employment rates and salary information could
be tracked and used for program improvement.
Outreach of information on this program to
local employers would increase.
Resulting student/learning improvement?
Access to knowledge of the bookkeeping
needs of local employers would keep course
material current and relevant.
Resulting impact on CR's mission?
Would ensure a "rigorous, high quality
program" that would prepare graduates for
"meaningful employment."
Estimated Cost(s)
Who is responsible?
Consequence if not funded
No costs to CR
Colleen M. R. Trask
N/A (see Estimated Costs)
External Accreditation Recommendations
(if applicable)
None
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Recommendation # 3
Each Department would have budget line
items for specific program expenses,
including supplies/software
Planned Implementation Date
Estimated Completion Date:
Action/Tasks
Unknown
Unknown
Specific program expenses would have a
budget line
Measure of Success/Desired Outcome
Resulting Program improvements?
Program curriculum could be built around the
same current software in use by many
employers in the local community.
Resulting student /learning improvement?
Learning the most current software would
increase student "job-readiness".
Resulting impact on CR's mission?
Would ensure a "rigorous, high quality
program" that would prepare graduates for
"meaningful employment."
Estimated Cost(s)
$399.95 per year for a 25-user educational site
license:
http://quickbooks.intuit.com/product/training/stu
dents_educators.jhtml
Unknown
Who is responsible?
Consequence if not funded
Impact on students
Negative impact on student "job-readiness"
Impact on the program
Degrades curriculum as present software
becomes increasingly out of date
Impact on College
Negative impact on CR's reputation for jobready graduates
Impact on the Community
Graduating certificate holders not prepared to
use current software on the job
External Accreditation Recommendations
(if applicable)
None
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