INSTRUCTIONAL PLANNING
ACCOUNTING & FINANCE
2010-2015
BACKGROUND
PROGRAM DESCRIPTION:
Cabrillo College offers comprehensive accounting programs that strive to provide
facilities, equipment, and teaching faculty to present the very finest lower division accounting
education, accessible to the greatest number of students. The goal of the programs is to allow
students to transfer and successfully complete a university program and/or to succeed on a career
track that will lead to a family-supporting income.
The accounting department has two full-time, tenure-track faculty members and four-six adjunct
faculty members. In fall 2008, there were 546 students while spring 2009 enrollment was at 586
students (an increase of 42% and 46%, respectively, since 2003/2004) enrolled in the accounting
classes offered. While several of these students enroll in more than one class, two hundred and
sixty two students declared accounting as their major in fall 2008 and 267 made the same
declaration in spring 2009 (an increase of 140% and 104%, respectively, since the last program
plan was submitted).
According to the Instructional Planning Student Surveys (IPSS), approximately 72% of the
students in the program are females and 60% of the program student population is over the age
of 25.
The interest in the program in the past couple of years has increased due to solid employment
conditions in the field on the state and national level. In addition, the program has expanded its
course offering and reach, by making more classes available in the Watsonville Center and in an
“online” format.
Transfer Program
The transfer program provides courses required for a student to transfer to most universities in
California and across the United States as a Business or Accounting major. There are currently
four accounting courses offered in the transfer program:
ACCT 1A
Financial Accounting
ACCT 1B
Managerial Accounting
ACCT 6
Spreadsheets for Accounting
ACCT 54A Income Tax 1, Individual
Currently, ACCT 1A is required for all business majors. Additionally, ACCT 1A, ACCT 1B,
and/or ACCT 151A are an integral part of other programs offered at Cabrillo, such as
Economics, Culinary Arts and Hospitality Management, and Fire Service Management.
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Career &Technical Education (CTE) Program
The career & technical education program provides students with the skills and knowledge
required for entry-level positions in the accounting departments of service, retail, and
manufacturing industries, government entities, financial institutions, and small business
establishments. In addition to opportunities for employment, the program prepares students for
self-employment and entrepreneurial options.
The program at Cabrillo offers an Associate in Science Degree consisting of 19 core units. In
1993, to satisfy the needs of the local community, the vocational program was expanded and the
30-unit Certificate of Proficiency was modified, placing a greater emphasis on computer skills.
Then in 1998-1999, a Skills Certificate was created to support the concept of the Fast Track to
Work Program and to strengthen the economic and cultural vitality of the region. To expand
educational opportunities for all students in the local area as well as in the state and country, all
core courses are currently being offered using the online distance learning format, allowing
students to fulfill all accounting requirements for the certificates and/or degree online. To be
current with technological changes, all courses encompass Internet instruction and research as
well as extensive hands-on applications with both manual and computerized accounting systems.
The program currently offers seven occupational courses:
ACCT 6
ACCT 54A
ACCT 151A
ACCT 155
ACCT 158
ACCT 159
ACCT 163
Spreadsheets for Accounting
Income Tax 1, Individual
Introduction to Accounting: Bookkeeping Concepts
Payroll Accounting
Introduction to Nonprofit & Governmental Accounting
Computer Accounting
Using QuickBooks
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RELATIONSHIPS
COMMUNITY:
As an occupational program, the faculty of the Accounting Department meet annually with an
Advisory Committee comprised of representatives from the local business community as well as
Cabrillo College representatives. The committee is currently under review for expansion and
change to better reflect the demands of the transfer and occupational programs.
Santa Cruz County's economy is characterized by small, locally owned and operated businesses.
The majority of the firms have fewer than 100 employees. In fact, off the businesses that submit
quarterly payroll tax returns, almost 75% employ less than 20 people. However, Santa Cruz is
also the headquarters of several significant corporations such as:
Granite Construction
Santa Cruz Nutritionals
Plantronics
Driscoll’s
According to the Occupational Employment Projections (2008-2018) for the state of California,
the following changes are expected to occur during the decade.
Labor Market Need for the Accounting & Finance Program:
Annual Average Annual Average
Occupation Title
Change
2008
2018
Bookkeeping, &
221,600
237,700
16,100
Auditing Clerks
Billing & Posting
61,700
70,700
9000
Clerks
Tax Preparer
12,100
11,900
(200)
Accountants &
140,200
167,100
26,900
Auditors
Percent
Growth
7.3%
14.6%
(1.7%)
19.2%
The above table clearly shows a great increase in most of California’s Accounting occupations
during the next decade.
As for the Santa Cruz County market, the following figures are based on projections between
2008-2016 from the California Employment Development Department, U.S. Bureau of Labor
Statistics, and Santa Cruz County Career Works:
 Accountants and Auditors: These positions generally require at least a bachelor's degree
with Cabrillo's transfer program satisfying the lower division requirements. The career
opportunities in Santa Cruz County are expected to grow at a much lower rate that the
statewide rate through 2016, projecting only a 0.7% increase. With this increase and expected
replacement needs, the projection is for a need for 13 positions from 2008 to 2016.
Familiarity with accounting software or expertise in specialized areas such as international
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business, forensic accounting, or specific industries will make an applicant more marketable
and employable.
 Bookkeepers, Accounting Clerks, and Auditing Clerks: Cabrillo's vocational-career
program satisfies the requirements for these positions. The current size of the occupation is
large at over 1,980 with the growth rate estimated at 5% or a total of 100 positions over the
2008-2016 period, a slower than average rate compared with the state. However, these
positions usually experience a high turnover rate thus; the trend will most likely change to
the better over time.
 Tax preparers: The career opportunities for tax preparers in Santa Cruz County are
expected to decline by 50 between 2008 and 2016, a 3.2% decline. However, the enrollment
in tax preparation classes has been good over the last several years.
 Bill and Account Collectors: There are approximately 130 filled positions in Santa Cruz
County. Local surveys indicate that 72% of those employed are female. It is expected that
this number will remain unchanged between 2008 and 2016 except for replacement needs.
The Office of Instructional Research conducted student surveys and issued the results in fall
2009 for the purpose of providing input into this Instructional Planning process. The following
table includes the highlights from these surveys. One survey is the result of students enrolled in
accounting classes that meet on campus; the second survey was administered to students enrolled
in online classes.
Question
Majoring in accounting
Devote 6 or less hours to studying
Planning to have a career in accounting
Planning to take more accounting classes
Recommend accounting classes to other students
Percentage
Campus
Online
55.9%
62.7%
68.4%
44.2%
74.7%
72.5%
81.1%
62.7%
86.3%
94.1%
CAMPUS PROGRAMS:
To earn an Associate in Science Degree in Business Administration, a student must successfully
complete Financial and Managerial Accounting (ACCT 1A/1B). These two courses are also
required for completion of a Bachelor’s Degree in Business and/or Accounting. A student can
earn an Associate in Science Degree or a Certificate of Proficiency in Business by successfully
completing Financial Accounting (ACCT 1A). Managerial Accounting (ACCT 1B) is a
recommended elective. Additionally these two courses are an integral part of other programs at
Cabrillo, such as the A.A degree in Culinary Arts and Hospitality Management, Economics, and
Fire Service Management.
Several of the occupational accounting courses are either required as a core course or
recommended as an elective for various Associate in Science Degrees and/or Certificate of
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Proficiency programs. These programs include General Business, Small Business Training
Program, Computer Applications and Office Systems, Culinary Arts and Hospitality
Management, and Fire Service Management. Accounting is one of the modules in a Construction
and Energy Management course. In the past, this module was presented using a team teaching
approach. This concept of integrating industry-specific accounting courses, short-term modules,
and/or team teaching should be expanded.
UNIVERSITIES:
Financial and Managerial Accounting (ACCT 1A/1B) articulate to most universities including,
but not limited to, UC Santa Cruz, UC Berkeley, San Jose State, San Francisco State, CSU
Sacramento, Chico State, and CSU Monterrey Bay where students can earn a bachelor's degree
in accounting, business, or business economics.
STUDENT SUCCESS:
The following chart and table illustrates that the percent of students receiving an A, B, C, or
Credit was 62.3% (fall) and 66.9% (spring) 2008-2009 as compared with the college average of
68.4% and 68.9% for the same periods. The success rate has been maintained at an average of
approximately 60% during the past five years; however, it has improved from a low of 58.1%
during fall 2004.
Rate
Success Rates
Accounting
FA 06
56.5%
SP 07
60.4%
FA 07
60.3%
SP 08
57.1%
FA 08
62.3%
SP 09
66.9%
College
66.7%
66.6%
67.3%
67.8%
68.4%
68.9%
The department’s faculty is focused on improving the success rate of its students by introducing
new pedagogical and support methods as well as offering the courses in various formats;
“online” and “hybrid” classes have been popularized in the past several years. Students are
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encouraged to utilize the tutoring lab for assistance with homework and class projects as well as
visit faculty during office hours for assistance. The department faculty has also broadened the
course requirements by including group work and in-class assignments to encourage cooperative
learning and understanding of the material. In addition, review sessions and exams are provided
to aid students in their preparation for mid-term and final exams.
STUDENT RETENTION:
According to Cabrillo College’s fact book, the program’s retention rate has improved steadily
over the past five years. For 2008-2009, the retention rate for fall semester was 81.1% and 80.5%
for spring. The fall retention rate represents an increase of 5.46% from the same period in 2007
while the spring retention rate shows an increase of 5.78% from the same period in 2007.
Rate
Retention Rates
Accounting
FA 06
71.5%
SP 07
74.4%
FA 07
76.9%
SP 08
76.1%
FA 08
81.1%
SP 09
80.5%
College
80.6%
80.3%
80.6%
82.0%
85.5%
84.6%
One impact on retention rates is the fact that many students taking occupational courses do not
apply for a degree or certificate but take classes to learn a new skill, increase their employment
opportunities, advance their careers, personal use, etc. However, over the last three years, the
following table illustrates that there has been a huge increase in the number of students receiving
a degree or earning a certificate between 2006 and 2009.
Year
08-09
07-08
06-07
Degree
18
14
13
Certificate of
Achievement
11
7
2
Skill
Certificate
18
14
5
Total
47
35
20
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STUDENT LEARING OUTCOMES / CAREER & TECHNICAL EDUCATION PROGRAM
ASSESSMENT:
The Accounting/Finance program because of the significant legal, ethical, and technical demands
of the discipline is grounded in outcomes based learning, so as to help students learn about
accounting so as to prepare them for a mix of accounting professional activities; including public
accounting, governmental accounting and corporate accounting. Quality teaching and learning is
the top priority of the accounting program.
During the last six years of the Instructional Planning cycle, course SLOs were evaluated in
informal meetings of full-time and adjunct faculty. We formally evaluated one of the outcomes
in Acct 1A. What we discovered was the importance of group based, peer evaluated, and case
study based assessments. The success rate of the case studies and rubric assessed projects is
significant, but did not fully reach the entire student population. To improve the overall success
rate, the department implemented a peer based pilot program in two Acct 1A courses, so as to
create a more comprehensive measure learning result. See the appendix for the departmental
Analysis form that records the result of that assessment. Furthermore, we are formalizing the
assessment of course SLOs in Acct 1B, Acct 151A, and Acct 6 by using the "revolving wheel"
and will undertake that assessment beginning next semester (Fall 2011).
Certificate/degree SLOs were not assessed. The certificate SLOs need to be reexamined and
possibly rewritten to distinguish between the Certificate for Bookkeeping and the
Certificate of Proficiency in Accounting. Furthermore, it is necessary to reassess or revise the
degree SLO’s to validate inter-department alignment of complementary courses. We will
undertake this task next semester and will begin the assessment process using the revolving
wheel schedule.
Cabrillo College’s CORE 4 (communication, critical thinking and information competency,
global awareness, and personal responsibility and professional development)
will be assessed using the “revolving wheel” schedule established by the college for the
department.
After mapping the Course, Certificate/Degree, and CORE 4, there will be a need to work with
the SLO coordinator to modify or change the “revolving wheel” schedule. The changes
suggested above are necessary to meet the global requirements of accounting /finance,
specifically IFRS (International Financial Reporting Standards), ethical considerations required
by federal law (SEC; Security and Exchange Commission and Sarbanes-Oxley), AICPA
(American Institute of Certified Public Accountants) and to improve the overall success of the
students consistent with the stated mission of the
college.
Comparison of Accounting Program to College:
Success and retention rates typically differ between transfer and occupational courses. Therefore,
these rates would have more meaning if the data collection process could distinguish between the
two types of courses. The data as collected does not make this distinction; therefore, it is difficult
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to relate the reported results specifically to the two distinct programs. Empirically, the transfer
programs have a higher observed level of retention and success, when compared with the
occupational program courses, such as QuickBooks.
It can be seen that annual retention rates in the accounting program indicate an upward trend.
When analyzed by semester, retention rates in the spring tend to be greater than fall retention
rates. There was a substantial drop in the retention rate in fall 2006, down to 71.5% compared to
the previous fall of 79.8%; no explanation is available. An informal poll is conducted each
semester in ACCT 1A by one of the accounting instructors to determine the educational
background of current students. In the past, approximately 75% of fall enrollees have no prior
college experience, no prior business classes, have not completed ACCT 151A, and/or have no
employment experience in business or accounting. This same poll taken in the spring reveals that
more students have some experience, either in college, in business, or in accounting. In three out
of the past five years, spring enrollment has generated higher retention as well as higher success
rates compared to the fall. These higher rates may reflect that students have established a
stronger foundation in accounting as well as business classes and are more successful. It can be
hypothesized, therefore, that many fall enrollees register for ACCT 1A their first semester in
college, but are not prepared for the rigors of the course; specifically, research skills, critical
thinking, analytical skills, and foundational math literacy. Acct 151A was added as a
recommended preparation for ACCT 1A in 2000. As a result, more students are completing the
fundamental transaction accounting course prior to attempting Financial Accounting 1A. This
may be part of the reason success and retention rates have increased over the past ten years.
Based on this observed success, faculty members agree that an alternative approach to the full 4unit 16-week Acct 151A course may be to offer the first half of Acct 151A as a stand-alone
class. This 8-week course would include transactional analysis which necessary to the
understanding of Acct 1A. This should improve success in Acct 1A and keep student transfer on
the same time-line. Therefore, curriculum changes are currently being discussed to this end.
As stated earlier, another possible explanation is student's lack of math skills. Accounting
requires a basic understanding of mathematical relationships which students may learn during
their first semester at Cabrillo by completing a basic math course. These skills can then be
incorporated into their accounting classes in the spring. Currently Business Math (BUS 155) is
required unless students have skills equivalent to Math 154 or higher. However, this prerequisite
is not being enforced. Therefore, the department is considering the use of computer blocking to
ensure students have the necessary math foundation.
Over the last few years we have been able to offer tutorial services. This has greatly benefitted
our students and may have been one of the reasons for increased success and retention rates. It is
very important to continue to provide these services. The availability of tutors has now reached
the point of sustainability and therefore meets the ongoing demand. There is also a need for
computer lab support. Each accounting course has a computer component and, due to cutbacks,
currently there are no instructors assigned to provide help in the CTC.
Finally, but perhaps most importantly, students completing the Instructional Planning Student
Survey on campus indicated that the majority, 68.4%, spend 0-6 hours per week studying for
accounting courses (see chart on page 4). College standards indicate that students should spend
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at least 2-3 hours outside class for every hour in class. Many of the accounting courses are four
units; students should spend a minimum of 8-12 hours per week studying. Additionally, many
students have the opinion that reading the text is adequate to learn the material; however,
accounting requires hands-on practice to gain understanding. Though instructors “warn” students
of this required time commitment, many do not take the warning seriously and think they can
complete the work in less time. This adds to the lack of success and retention statistics.
In conclusion, the following points can be made:
1. It would be beneficial if data for transfer and occupational courses could be collated
separately.
2. While program retention and success rates have improved, the program might benefit from
paid lab support from the instructors.
3. Continue emphasizing the importance of spending more time studying and completing
hands-on activities.
4. It is vital that the rigor of the program not be reduced to enable inflation of these numbers.
There is no benefit in graduating and/or transferring under-prepared students, as it is critical
that students transfer with critical thinking, GAAP-based accounting competency, ethical
reasoning, and fundamental analytical skills required by the C-ID project.
Comparison to College Statistics:
REVENUE:
The accounting program has continued to provide higher revenue to the college while being one
of the most efficient programs on campus. The Accounting/Finance program combined
generated a total of 229.8 FTES in 2008/2009 in comparison to 168.7 in 2007/2008, an increase
of 36% in FTES.
The FTES for accounting was 106.5 for fall 2008, a 34.5% increase from fall 2007; and the
spring 2009 rate was at 115.5 which represents an increase of 36.2% from the spring 2008 rate.
The FTES rate has increased by approximately 38% over the five-year period (2004- 2009).
Accounting FTES
As can be seen by the chart and
table to the left, the FTES rate for
the accounting program has been
steadily increasing since fall 2006,
an annual increase of 51.4%. This
increase can be attributed to the
increase in program offerings, type
of offerings, and increase in demand
in the Accounting field.
Fall
06-07
74.8
07-08
79.2
08-09
106.5
Spring
71.8
84.8
115.5
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Consistent with the increase in FTES is the identical increase of 51% for Weekly Student
Contact Hours, from 2006/2007 to 2008/2009 shown on the right. This consistency illustrates
that the courses offered by the program are fully enrolled and operating at maximum capacity.
EFFICIENCY:
The following charts and tables illustrate that the WSCH/FTEF load for the Accounting program
was 909 (fall 08) and 1,071.2 (spring 09), a much greater load rate than the college’s 610.3 (fall
07) and 609.3 (spring 09). The program load, which is a measure of efficiency, indicates that the
Accounting program is almost twice as efficient compared to the college as a whole. This high
load factor can be attributed to the number of lab units attached to most Accounting classes and
the high enrollment in almost all of the program offerings. The Accounting program is a great
revenue generator for the college at a highly efficient rate. In addition, the Finance section of the
program also posts a higher WSCH/FTEF average load factor for the year than the college. For
2003/2004, the Finance WSCH/FTEF load was 624 (fall) and 580.5 (spring).
Load Ratio
WSCH/FTEF = Load
Fall
Spring
Fall
06-07
Spring
Fall
734.5
909
1071.2
535.3
610.3
609.3
07-08
Accounting
641.6
656.1
679.5
College
546.1
516.9
551.4
Spring
08-09
Accounting WSCH
Fall
06-07
2,309.60
07-08
2,446.20
08-09
3,287.40
Spring
2,230.80
2,632.00
3,579.80
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Growth in WSCH/FTEF Load
30.00%
% Growth Semester/Semester
25.00%
23.8%
20.00%
17.8%
15.00%
10.00%
8.1%
5.00%
0.00%
3.5%
2.3%
0
-0.2%
-5.00%
-10.00%
Accounting
College
Fall 06
Spring 07
Fall 07
Spring 08
Fall 08
Spring 09
0
2.3%
3.5%
8.1%
23.8%
17.8%
0.0%
-5.5%
6.8%
-2.9%
14.0%
-0.2%
COST:
The table below illustrates that the program’s base expenditures increased from $215,738 in
2007/2008 to $218,722 in 2008/2009, a minor increase of 1.4% in expenditures while the
percentage of expenditures for the program compared to the college as a whole also increased
slightly. However, the cost per average load factor has declined by 28% when comparing
2008/2009 to 2007/2008. This again demonstrates that while the program is increasing in its
offerings, the costs have increased only a very small amount compared to the efficiency of the
program.
Year
Program Base
Expenditures
College Base
Expenditures
Percentage of
Expenditures
Cost per
Average
Load Factor
Program Exp
not from
College Base
08/09
07/08
06/07
$218,722
$215,738
$189,191
$28,658,802
$29,023,043
$26,934,725
.76%
.74%
.70%
220.91
305.15
291.58
$4,971
$7,975
$4,975
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To further illustrate the low cost of the
Accounting program, it can be seen in the chart
and table at the left, that Accounting represents
1.85% of the total college WSCH for
2008/2009, but the cost is only 0.76% of the
total budget. This shows that WSCH is almost
2 ½ times greater than the cost.
Percentage
% of WSCH
Fall
06-07
1.46
07-08
1.45
08-09
1.73
Spring
1.46
1.61
1.96
SUMMARY OF REVENUE AND COST:
The following chart and table summarizes the relationship of the Accounting program to the
College as a whole in the major components. It can be seen that while enrollment is close to 1%
of the total college enrollment, the percentages of FTES and WSCH, which are basically the
same, are over 1.7% for the most current year. However, the Full Time Equivalent Faculty
percentage is less than 1.2% for the same period. Also, please note that while enrollment has
increased from 2006 to 2009, FTES and WSCH have increased by much larger percentages
while FTEF has declined over the same period of time. This verifies that accounting instructors
are working with much larger numbers of students than most other disciplines. The department is
generating much more revenue than it is expending.
Percentage
Percentage of Program to College
Fall
Spring
Fall
Spring
Fall
Spring
Fall
Spring
06-07
Enrollment
0.90%
0.93%
FTES
1.48%
1.46%
WSCH
1.46%
1.46%
FTEF
1.18%
1.12%
07-08
0.92%
1.01%
1.47%
1.62%
1.45%
1.61%
1.14%
1.14%
08-09
0.97%
1.13%
1.75%
1.97%
1.73%
1.96%
1.16%
1.10%
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Interpretation/Suggestions for Improvement:
The Accounting/Finance program has historically been highly cost efficient. This efficiency has
grown even more over the last three years. Some possible explanations for this increase in
efficiency include the following:
1. The increase in demand for accounting professionals has increased the number of students
wanting to enroll in accounting courses maximizing student contact hours and FTES without
adding any costs.
2. The recent economic downturn that encourages people to return to college to learn new
occupational skills has allowed students to enroll in more units.
3. Care in offering courses to fill the local community wants/needs so courses are being offered
at maximum capacity.
4. Offering courses in a variety of delivery modalities.
5. Hiring highly trained, experienced adjunct faculty members.
The program will continue to offer only classes that are in high demand and will strive to
maintain the high efficiency and high caliber of instruction it has experienced over the last
several years. To succeed in this endeavor, it will be mandatory that the program receives
funding for updated software and computer equipment as well as units for offering new courses
and/or multiple sections of popular courses.
GOALS AND RECOMMENDATIONS
PROGRAM CHANGES:
With recent budget cuts, the program has had to reduce some of its offerings even though
enrollment is excellent. The program will continue to offer as many courses as possible to meet
the demand of the local market. The program courses will be offered in Aptos and it is a goal to
offer more courses in the Watsonville Center. In addition, “online” and “hybrid” format courses
will continue to be offered to attract a greater student population. It continues to be the intention
of the program to offer all of its courses in a distance learning format that enables students to
receive a certificate or A.S. degree via distance learning.
NEW COURSES & COURSE REVISIONS:
1. URGENT – It is necessary to upgrade the classroom computers located in the podium of
accounting/finance classrooms from Mac to PC’s. The Mac “smart box” with MS
Windows/Apple OS is not compatible with the PC version of the Microsoft Excel hot
keys, specific functionality, etc. Peachtree, QuickBooks, and future applications i.e.
Oracle Client are also not compatible with the current Mac OS. In addition, it is not
possible to demonstrate functionality with the instructor facing away from the students.
2. Acct 1A and Acct 1B transfer to most California State Universities as well as the
University of California system. To ensure compliance with the new C-ID requirements,
some word changes must be made in the curriculum for these two classes. Note: Courses
are fully compliant with transfer and meet or exceed the defined requirements of C-ID
project
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3. To improve success in Acct 1A and make the program more flexible for a greater variety
of student goals, the faculty is discussing the concept of splitting Acct 151A into two 8week modules. Basic concept theory and transactional analysis would be in the first 8week, 2 unit course. This would be required before or concurrent with enrollment in Acct
1A.
4. Employers needing to fill positions in their accounting department basically demand
skills in three areas. These are Basic Accounting, Spreadsheets, and QuickBooks. To
allow students to gain these skills as quickly as possible and increase their employability,
the department is considering the restructure of some of our core courses. This would
result in splitting the content of Acct 151A (Introduction to Accounting, Acct 6
(Spreadsheets for Accounting), and Acct 163 (Using QuickBooks) into two 8-week
modules designed to fulfill the needs of the service industry the first 8 weeks and
merchandisers the second 8 weeks.
5. The above changes will require modifications of the core requirements for both the Skill
Certificate and Certificate of Achievement as well as the Associate Degree.
6. There are textbooks and classroom materials for all the above course modifications
except Acct 6 which will require all the materials be instructor-created.
7. Changing Acct 151A to a 2-unit, 8-week course should make it more attractive to other
occupational programs such as Horticulture, Culinary Arts, Construction Management,
and Medical Assistant. Working with instructors from these fields, a second 8-week
course could be developed to fill the needs for each program.
8. Software is required in most of our accounting classes. Many of the programs such as
Excel and Word are provided via the site license purchased by the college. However,
QuickBooks must be purchased by the department. This has been purchased on a
biannual basis. Other programs such as Dreamweaver for web publishing and Captivate
or Camtasia for creating videos require updates paid by the department.
9. With unemployment rates at recent high levels, competition in the labor market is also
much greater. Students are enrolling in our classes at record numbers but without
something to differentiate them from other applicants, it is difficult to secure
employment. Therefore, the department is considering the implementation of short-term
courses that would help students pass the exams required for certification under the
American Institute of Professional Bookkeepers. There are no textbooks available for this
endeavor; most course requirements would be created by the department.
10. Explore the possibility and plausibility of creating new certificates for specialization in
various fields such as banking and finance.
11. Explore the development of an accounting course integrated with the International
Business program and/or Forensic Accounting.
12. As the local market and industry requirements change, new courses will be developed
based on recommendations of the Advisory Board Committee, the enactment of new state
and federal legislation, and changes in generally accepted accounting principles,
standards, and procedures.
13. Increase the offering and development of Finance courses.
14. All program courses have been revised to integrate Student Learner Outcomes. These
changes were completed and approved in spring 05.
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15. With the new legislation of the Sarbanes-Oxley Act of 2002 and the high demand for
fraud examiners, Internal Control and Ethics topics have been integrated into all
accounting courses.
COSTS:
ACCT Program Planning
Goals and Recommendations
Description:
Cost
1.
Upgrade the classroom computers located in the podium of
accounting/finance classrooms from Mac to PC’s to allow for
compatibility with programs such as Excel, Peachtree, QuickBooks,
and future software such as Oracle Client. Rearrange the system so
instructors can face their students.
To be determined by
Campus IT/Department
2.
Modify the wording of the curriculum in Acct 1A and 1B to be in
compliance with C-ID curriculum.
None
3.
Modify curriculum to split the course content currently in Acct 151A
into 151A and 151B making each course 8 weeks in duration rather
than the current 16.
None
4.
Modify curriculum to split the course content currently in Acct 6 and
Acct 163 into two classes making each course 2 units, 8 weeks in
duration rather than the current 16.
None
5.
Modify the certificates and degree requirements based on the
changes in #2 above.
None
6.
7.
8.
9.
10.
There is currently no appropriate text for the new curriculum that will
be in Acct 6A and 6B. Therefore, it will be necessary for an
instructor or group of instructors to create all the class materials.
This will include but not be limited to such activities as creating
problems, solutions, student hand-outs, demonstration videos,
lectures, etc. 3 units @ $1,700
Work with instructors from other vocational programs such as
Horticulture, Culinary Arts, Construction Management, Medical
Assistant, etc. to develop vocational-specific courses. 1 unit @
$1,700
Bi-annual purchase of QuickBooks Pro, 50-user pack. Due to be
upgraded in 2012. Upgrade versions of Dreamweaver and
Captivate or Camtasia as needed.
Explore the possibility of training students for certification with the
American Institute of Professional Bookkeepers (AIPB). If feasible,
this will require time to develop classroom and/or online materials
including but not limited to creating problems, solutions, student
hand-outs, demonstration videos, lectures, etc. based on the
curriculum required to pass the certification exams. Also it will be
necessary to purchase materials from AIPB to know the content of
each of the four modules. 3 units @ $1,700 plus approximately
$500 for materials.
Investigate the possibility of creating new certificates that combine
accounting, business, and finance courses. One of these might be a
financial services certificate which will provide students the
$5,100
$1,700
$600
$5,100
$500
Unknown at the time of
this report
15
knowledge needed to apply for positions in the banking, and lending
institutions.
11.
Explore the development of an accounting course in0tegrated with
the International Business program and/or Forensic Accounting.
12.
Develop new classes as needed.
Unknown at the time of
this report
Unknown at the time of
this report
CHANGES TO INSTRUCTIONAL METHODOLOGY 2010-2015
 It is anticipated that updated accounting software will continue to be incorporated into
specific courses.
 Continue to offer Hybrid and Online classes.
 Continue to offer all program requirements in a distance learning format.
 Instructors will continue to use the World Wide Web as well as technology that advances
student learning and effective communication.
 Expand the use of video and/or audio taping for use in the hybrid/online courses.
 Expand the use of publisher sites being developed in the area of interactive, real-time,
programs that enhance student learning and improve communication.
ANTICIPATED STAFFING CHANGES 2005-2010
At least one of the full-time faculty members will be retiring in the next few years thus creating a
vacuum in the distant learning program that should be filled quickly to maintain the integrity and
effectiveness of the program. There are currently between 3-5 adjunct faculty members,
however, finding qualified and experienced instructors for accounting or finance has not been an
easy task. The local area does not possess many qualified, interested people to teach the program
courses. The program will be conducting an adjunct faculty pool search in spring 2011 and fall
2011 with the hope of finding several qualified and flexible candidates that will be able to teach
the program courses with a specific emphasis regarding distant learning on-line instructional
experience.
The Academic Accounting Program Director (chair) units were eliminated under the CCFT
contract. The directorship was incorporated into the Business, Accounting, Real Estate (BARE)
cluster which had its units reduced as well. The Accounting/Finance program is unique in its
course offerings and frequent curriculum updates and technology integration as well as the
offering of distance learning courses. This requires diligent management and effective leadership
to insure progress, networking with the community, and most importantly to continue to be a
prime and efficient source of FTES for the college. Thus, an increase in compensation for the
cluster chair units is mandatory. This increase is justified given the growth and efficiency this
program is showing.
The following job duties have been incorporated into the program chair and faculty
responsibilities:
 Continue to develop and improve curriculum for distant education courses.
 Continue to offer the certificate and degree in a distance learning format.
 Develop the specialized certificates, specifically complementing college occupational
programs in other disciplines.
16
 Offer courses in Scotts Valley and in the Watsonville Center that have been cut due to
budget constraints.
 Consult with the advisory committee in regard to course and degree offerings.
 Make changes in Student Learner Outcomes in all program courses, as the need arises
with specific emphasis in critical thinking, information competency and ethics.
 Increase the offerings of Finance courses as units become available.
 Develop modules and/or teaching opportunities with other occupational programs.
 Remain current with legislation, training program, and technology.
 Seek new opportunities in the areas of International Business and Forensic Accounting
with expanding emphasis in IFRS.
17
Appendix A
Occupational Program Assessment Analysis
Use the form below to summarize the results of the department meeting in which you discussed
the results of your program’s assessment process. Include this form in your Instructional Plan
and incorporate the results into the narrative of your instructional plan.
Department
Meeting Date
Accounting
Fall 09-Spring 10
Number of Faculty in
Attendance
2
Number of Faculty sharing
Assessment Results – if
applicable
2
SLO(s) Competency
Measured
#1: Critical Thinking (Accounting 1A)
Assess the effect of business decisions on the Income
Statement, Balance Sheet, and Statement of Cash Flows.
 An assigned case study, the Semester Final Project.
(Learning Objective from each text book chapter drives
journals submitted at the completion of each assessment
period)
 Students are required to use a 10K Annual report to
analyze and interpret the result with financial ratios;
identify specific GAAP principle’s impact on the reported
outcome on the Income Statement, Statement of
Stockholder’s Equity and Balance; correlate the three
primary financial statements with the impact on cash flow,
Operating Activities, Investing Activities and Financing
Activities
Students characterized the importance of financing decisions made
Assessment Results
(Summarize the overall results by managers. Students comprehended, integrated, synthesized and
reasoned the cause and effect of business events as recorded in
of your department)
SEC regulated financial reports.
Assessment Tool
(Briefly describe assessment
tool)
Overall success at “Acceptable” or higher was 80%.
The lower performing students (20%) simply did not do the
assignment.
18
Next Step in the Classroom
to Improve Student Learning
(check all the items faculty felt
would help them improve
student learning)
Next Step in the Department
to Improve Student Learning
(check all that the department
felt would help them improve
student learning)
Priorities to Improve Student
Learning
 Provide more frequent or fuller feedback on student
progress
 Increase guidance for students as they work on
assignments
 Increase student collaboration and/or peer review
 Begin pilot of rubric centered review process is two of the
four courses offered in 1A
 Consult teaching and learning experts about teaching
methods
 Encourage faculty to share activities that foster competency
 Have binder available for rubrics and results
 Other (please describe) Encourage the setting of consistent
standards and requirements within the department.
 Analyze results of “peer reviews” pilot in two of the four
courses offered.
1- Integrate assignments that will encourage critical thinking.
2- Provide a variety of evaluation methods beyond exams.
3- Increase the usage of multimedia technology, including the
internet.
4- Create Peer Review pilot and analyze results
Implementation
(List the departmental plans
to implement these priorities)
1. Start Peer Review Pilot Spring 2011 in 2 classes
2. Review results of pilot
3. If successful, use in other classes
19
June 14, 2011
ACCT Program Planning
Goals and Recommendations
Description:
Upgrade the classroom computers located in the podium of
accounting/finance classrooms from Mac to PC’s to allow for compatibility
with programs such as Excel, Peachtree, QuickBooks, and future software
such as Oracle Client. Rearrange the system so instructors can face their
students.
Cost
To be determined by Campus
IT/Department
2.
Modify the wording of the curriculum in Acct 1A and 1B to be in compliance
with C-ID curriculum.
None
3.
Modify curriculum to split the course content currently in Acct 151A into 151A None
and 151B making each course 8 weeks in duration rather than the current
16.
4.
Modify curriculum to split the course content currently in Acct 6 and Acct 163 None
into two classes making each course 2 units, 8 weeks in duration rather than
the current 16.
5.
Modify the certificates and degree requirements based on the changes in #2 None
above.
6.
There is currently no appropriate text for the new curriculum that will be in
Acct 6A and 6B. Therefore, it will be necessary for an instructor or group of
instructors to create all the class materials This will include but not be limited
Work with instructors from other vocational programs such as Horticulture,
Culinary Arts, Construction Management, Medical Assistant, etc. to develop
vocational-specific courses 1 unit @ $1 700
Bi-annual purchase of QuickBooks Pro, 50-user pack. Due to be upgraded in
2012. Upgrade versions of Dreamweaver and Captivate or Camtasia as
needed.
1.
7.
8.
9.
10.
11.
12.
$5,100
$1,700
$600
Explore the possibility of training students for certification with the American
$5,600
Institute of Professional Bookkeepers (AIPB). If feasible, this will require time
to develop classroom and/or online materials including but not limited to
creating problems, solutions, student hand-outs, demonstration videos,
lectures, etc. based on the curriculum required to pass the certification
Investigate the possibility of creating new certificates that combine
Unknown at the time of this report
accounting, business, and finance courses. One of these might be a financial
services certificate which will provide students the knowledge needed to
Explore the development of an accounting course integrated with the
Unknown at the time of this report
International Business program and/or Forensic Accounting.
Develop new classes as needed.
Cabrillo College
Unknown at the time of this report
6/14/2011 11:23 AM
Accounting Program
SLO Assessment Plan Schedule (Program Planning 2011-2015)
Acct 1A – Financial Accounting
Acct 1B – Managerial Accounting
Acct 151A – Introduction to Accounting: Bookkeeping Concepts
Acct 159 - Computer Accounting
Acct 6 – Spreadsheet for Accounting
Acct 54A – Income Tax I - Individual
Fall 2011
Acct 1A, 1B & 151A
Acct 1A
1. Assess the effect of business decisions on the Income Statement, Balance Sheet, and
Statement of Cash Flows.
2. Apply accounting principles to explain the effect of business transactions on the
accounting equation.
Acct 1B
1. Create a basic costing system for a manufacturing or service organization.
2. Develop product costs for a manufacturing or service organization.
3. Apply various costing methods in the development of a basic master budget.
4. Evaluate the effectiveness of management in various types of business segments and
responsibility centers.
Acct 151A
1. Analyze and synthesize information necessary to complete the full accounting cycle.
2. Construct fully classified financial statements for a sole proprietorship in a service
and/or merchandise business.
Spring 2012
Acct 159, 6 & 54A
Acct 159
1. Critically assess accounting transactions and, based on generally accepted accounting
principles, enter the information into the permanent records of a business using Peachtree
Accounting software.
2. Investigate possible discrepancies in the financial statements of a business using
analytical comparison and ratio techniques.
3. Evaluate computerized records to provide information needed for managerial decision
making.
Acct 6
1. Construct fully interactive spreadsheets needed for an accounting department.
2. Solve novel problems by using cell references, functions, and embedded formulas.
Acct 54A
1. Demonstrate sound income tax practices typically encountered by individuals,
families, and clients.
2. Critically identify essential issues, evaluate likely outcomes, and integrate this with our
complex financial and investment world.
3. Earn a CTEC “Registered Tax Preparer” certificate.
4. Apply technical rules, terminology, and practices.
Fall 2012
Accounting Certificate of Proficiency
1. Analyze and record information necessary to complete the full accounting cycle.
2. Critically assess accounting transactions and based on generally accepted accounting
principles, enter the information into the permanent records of a business using Peachtree
Accounting and QuickBooks software.
3. Evaluate and interpret computerized records to provide information needed for
managerial decision making.
4. Construct graphical presentation (using accounting or multimedia software) of the
compilation of financial and managerial reports to communicate information useful to
managerial decision-making.
5. Solve novel, multi-faceted business problems using software commonly used by local
businesses.
Accounting Skills Certificate
1. Analyze and record information necessary to complete the full accounting cycle.
2. Evaluate and interpret records to provide information needed for managerial decision
making.
3. Solve novel, multi-faceted business problems using software commonly used by local
businesses.
Spring 2013
Accounting AS Degree
1. Compare, analyze and evaluate corporate financial statements for overall profitability,
liquidity and solvency.
2. Assess the effect of business decisions on the Income Statement, Balance Sheet, and
Statement of Cash Flows.
3. Apply accounting principles to explain the effect of business transactions on the
accounting equation.
4. Construct graphical presentations (using accounting and/or multimedia software) of the
compilation of financial and managerial reports to communicate information useful to
managerial decision-making.
5. Analyze financial ratios and develop an understanding of their relationships and impact
on the firm’s financial health.
Fall 2013
Acct 1A, 1B & 151A
Acct 1A
1. Assess the effect of business decisions on the Income Statement, Balance Sheet, and
Statement of Cash Flows.
2. Apply accounting principles to explain the effect of business transactions on the
accounting equation.
Acct 1B
1. Create a basic costing system for a manufacturing or service organization.
2. Develop product costs for a manufacturing or service organization.
3. Apply various costing methods in the development of a basic master budget.
4. Evaluate the effectiveness of management in various types of business segments and
responsibility centers.
Acct 151A
1. Analyze and synthesize information necessary to complete the full accounting cycle.
2. Construct fully classified financial statements for a sole proprietorship in a service
and/or merchandise business.
Spring 2014
Acct 159, 6 & 54A
Acct 159
1. Critically assess accounting transactions and, based on generally accepted accounting
principles, enter the information into the permanent records of a business using Peachtree
Accounting software.
2. Investigate possible discrepancies in the financial statements of a business using
analytical comparison and ratio techniques.
3. Evaluate computerized records to provide information needed for managerial decision
making.
Acct 6
1. Construct fully interactive spreadsheets needed for an accounting department.
2. Solve novel problems by using cell references, functions, and embedded formulas.
Acct 54A
1. Demonstrate sound income tax practices typically encountered by individuals,
families, and clients.
2. Critically identify essential issues, evaluate likely outcomes, and integrate this with our
complex financial and investment world.
3. Earn a CTEC “Registered Tax Preparer” certificate.
4. Apply technical rules, terminology, and practices.
Fall 2014
Accounting Certificate of Proficiency
1. Analyze and record information necessary to complete the full accounting cycle.
2. Critically assess accounting transactions and based on generally accepted accounting
principles, enter the information into the permanent records of a business using Peachtree
Accounting and QuickBooks software.
3. Evaluate and interpret computerized records to provide information needed for
managerial decision making.
4. Construct graphical presentation (using accounting or multimedia software) of the
compilation of financial and managerial reports to communicate information useful to
managerial decision-making.
5. Solve novel, multi-faceted business problems using software commonly used by local
businesses.
Accounting Skills Certificate
1. Analyze and record information necessary to complete the full accounting cycle.
2. Evaluate and interpret records to provide information needed for managerial decision
making.
3. Solve novel, multi-faceted business problems using software commonly used by local
businesses.
Spring 2015
Accounting AS Degree
1. Compare, analyze and evaluate corporate financial statements for overall profitability,
liquidity and solvency.
2. Assess the effect of business decisions on the Income Statement, Balance Sheet, and
Statement of Cash Flows.
3. Apply accounting principles to explain the effect of business transactions on the
accounting equation.
4. Construct graphical presentations (using accounting and/or multimedia software) of the
compilation of financial and managerial reports to communicate information useful to
managerial decision-making.
5. Analyze financial ratios and develop an understanding of their relationships and impact
on the firm’s financial health.