-, .... ' TMCC COURSE ASSESSMENT REPORT (CAR) Revised 09/06/2012 Course Prefix, Number and Title: ACC 135-BOOKKEEPING I Division/Unit: Division of Business/Accounting Submitted by: G. Phillip Smilanick Contributing Faculty: Academic Year: 2012-2013 Assessment Semester: Fall D Spring~ Complete and electronically submit your assessment report to your Department Chair/Coordinator/Director. As needed, please attach supporting documents and/or a narrative description of the assessment activities in your course. Course Outcomes In the boxes below, summarize the outcomes assessed in your course during the year. I Assessment Measures In the boxes below, summarize the methods used to assess course outcomes during the last year. I Assessment Results Use of Results Effect on Course In the boxes below, summarize the results of your assessment activities during the last year. In the boxes below, summarize how you are or how you plan to use the results to improve student learning. Based on the results of this assessment, will you revise your outcomes? If so, please summarize how and why in the boxes below: Learning Objectives from the Textbook related to this Course Outcome were grouped together. Chapter assignments are made up of algorithmic questions and each assignment allows two attempts. The range of results from attempt one and two were analyzed to determine the range of improvement in mastering the associated Learning Objectives. The average score on the first assignment attempt for skills associated with this Learning Outcome was 67.41 %. Students who opted to finish the second attempt for similar assignments but with assignment data changed scored 94.18%. The results indicate that the assignment parameters need to be updated to increase rigor. Students in this semester were allowed to use prior attempt work to base their second attemot. The inclusion of a text based assignment platfonn and Lecture Capture have contributed greatly to the increase in achievement of students in this course. However, the assignment questions and parameters in the course will be modified to include some more challenging assignments. Although the primary learning method for this course is repetitive, students can be better challenged in the area of critical reasoning. No change in Student Learning Outcome. Learning Objectives from the Textbook related to this Course Outcome were grouped together. Chapter assignments are made up of algorithmic questions and each The average score on the first assignment attempt for skills associated with this Learning Outcome was 64.31 %. Students who opted to finish the second The inclusion of a text based assignment platfonn and Lecture Capture have contributed greatly to the increase in achievement of students in this course. However, No change in Student Learning Outcome. Outcome #1 Successful students will demonstrate the ability to use basic principles of double-entry accounting, including journalizing, posting, preparation of a worksheet, and preparation of basic financial statements. Outcome# 2 Successful students will demonstrate the ability to account for banking and payroll activities. Page 1 -.A, TMCC COURSE ASSESSMENT REPORT (CAR) Course Prefix, Number and Title: ACC 135-BOOKKEEPING I Division/Unit: Division of Business/Accounting Submitted by: G. Phillip Smilanick Contributing Faculty: Academic Year: 2012-2013 Course Outcomes Assessment Measures Assessment Results assignment allows two attempts. The range of results from attempt one and two were analyzed to determine the range of improvement in mastering the associated Learning Objectives. attempt for similar assignments but with assignment data changed scored 91.59%. The results indicate that the assignment parameters need to be updated to increase rigor. Students in this semester were allowed to use prior attempt work to base their second attempt. the assignment questions and parameters in the course will be modified to include some more challenging assignments. Although the primary learning method for this course is repetitive, students can be better challenged in the area of critical reasoning. Projects were assigned requiring students to demonstrate the ability to prepare reports necessary for further study in the required manner. Formal reports with specific formatting requirements were submitted and graded. Comprehensive assignments requiring students to navigate the entire accounting cycle are used to establish a foundation in double entry bookkeeping which extends into the following course, ACC 136 and into ACC 20 I. Students were given assignments with two attempts and a comparison of the first and second attempts were used to assess improvement. The average score on the first assignment attempt for skills associated with this Learning Outcome was 54.73%. Students who opted to finish the second attempt for similar assignments but with assignment data changed scored 78.40%. The inclusion of a text based assignment platform and Lecture Capture have contributed greatly to the increase in achievement of students in this course. However, the assignment questions and parameters in the course will be modified to include some more challenging assignments. Although the primary learning method for this course is repetitive, students can be better challenged in the area of critical reasoning. I Use of Results I Effect on Course Outcome #3 Successful students will demonstrate the ability to prepare for further course work in accounting. Page2 No change in Student Learning Outcome. I 'A . TMCC COURSE ASSESSMENT REPORT (CAR) C ourse Prefix, Number and T itle: ACC 135-BOOKKEEPING I Division/Unit: Division of Business/Accounting Submitted by: G. Phillip Smilanick Contributing Faculty: Academic Year: 201 2-201 3 P1ease enter your name and date below to confirm you have reviewed this report: Title Name Date Department Chair/Coordinator/Director Dean Marie Murgo lo-Poore Vice President of Academic Affairs Jane Nichols l/N( ~Q 'Y\,rJ {J Page 3 6/ 19/20 13 " ~ u.)~'th~ CategOf)' Analysis; SPRING 2013 SECTION 1002 (Smilanick Ph~) Report Created: 05120/13 07:40AM PDT Report Date Rerge: 0112112013 - 05119/2013 ACC 135 4 34137 s 34137 1 32137 5 3 1 1 .earning Oblecdve: 02-03 AnelyZe the etreds of buslneu hnsac:lons on • linns . 2Exerclses 37/37 34137 32137 34137 2 34137 1 34137 1 32137 51.90% Objective: 02-o4 Prepare ari lncxxne statement. 2Exerc1Ms 2 Problems 2 34137 1 34137 1 32137 52.50% 65.90% 64.70% objective: 02-05 Prepare a statement of~ equRy and a balance lheel. 2Exerc1Ms 2 Problems 2 34137 1 34137 1 32137 61.00% 89.43% tar 2 Problems Objective: 03-01 Set up T accounts for assets, llabtlllles, and owners equity. 3Exerclsea aptar 3 Problems t ()bfec:IMI: 03-03 Determine the balarice of an ac:count. 3Exerdses Objec!Ne: 03-04 Set up T acc:ounta for nwenue and expenses. 67.00% 93. 68.60% 54.40% 2 33137 1 34137 89.40% 4 1 2 1 34137 73.20% 70.50% 66.90% 70.40% 3 35137 1 35137 72.60% 33f.f1 33137 1 34137 3 Problems 89. 1 35137 35137 35137 2 35137 1 33137 1 34137 91. = 58.20% 4 35137 1 1 61.70% 67.33% 73.40% 63.90% 92.. 95.1 90.70%1 95.20% 94.40% 94.90% 95.40% 95.20%1 94.50%1 94.90% 95.40%1 60.30% 70.40% 94.50%1 96.80%1 88.30%1 95.40%1 55.50% 95.soJ 72.50% 65.80% 89.40% 96.80%1 95.40%1 ~----~--T- 35137 35137 33137 34137 54.70% 67.50% 62.30% 1 33137 1 33137 57.30% 62.30% ·88.: 2 35137 2 35137 64.80% 69.80% 95.80% 5 34137 2 32137 2 32/37 .1 34137 76.00% 72.70% 89.90% 13.20% 98.00%1 96.70%1 97.90% 98.20%1 4 1 2 1 34137 32/37 32137 34137 76.10% 74.00% 69.90% 73.20% 98.1 4 1 2 1 34137 32/37 32137 34137 75.90% 69.90% 69.90% 73.20% 98.20%1 Objadlve: 04-G4 Corntct emn made In 1he journal or ledger. 4Exesd9es 3 34137 2 32/37 1 34137 76.20% 74.20% 70.20% 98.20%1 98.20% 98.20%1 Objective: 05-01 Complete a trial bal8nce on a WOltcsheet. 5 Exen:iaes s 34137 1· 33137 1 33137 .1 31137 71.70% 75.40% '67.10% 66.90% 93.70%1 6 4 1 1 34137 33137 33137 31137 71.90% 71.90% 67.10% 66.90% 93.90%1 95.90% 95.10%: . I 91.90%1 3 34137 1 33137 .1 33137 1 31137 71.40% 71.00% 67.10% 66.90% 93.40% 95.00%1 95.10%1 11.90% .) 34137 53 20% 93 3Exesd9es 3Problams 1 Leaming Objective: 03-08 Pnipere an Income statement. a ata&errianl of owner s equil 3 ProblemS .earning Objecllve: 04-01 Rec:Ofd nnwtial• In the genera1 joUmal. 4 Exen:ises .eemlng Objective: 04-02 Prepare compound jouinal entries. 4 Exen:lses 4Problams 1 :EXAM t I Objec:tlve: 05-02 Prepare adjustment& fOr urncotded business transadion&. 1aplar 5 Exercise& 5 Problems 2 an Income statamenl ~al owners equity. 3 1 1 1 94.70% 98.50%1 88.30%. 95.4 1 88.. 95.80% 98.1 97. 98.. 97.! 93.90%' 97.90% 1 99.. 85.1 91 .! 1 ~- 65.90% s 71.70% 75.00% 67.10% 34137 t 33137 Qbiecllve: 06-01 Joumellza 8nd post dollng entries. 8 ExercileS r6 Problems 2 .88mlng Objective: 06-02 Prepare • postcloslng trial balance. :tmpter 8 Problems .~ .ewnlng Objective: 07-01 Record a9dlt sales In a sales joumlil. hapter 7 Problems EXAM2 I .88mlng ObJecllve: 07-02 Post 7 Exercises rrom the sales journal ao the g.,,..... ledg.,. accounts. .earning Objec:tive: 07-04 Record seles returns 8nd .UOW.llC8S In the general joUmal 7 Problems 2 irning Qbfectlve: 07-06 Prapm9. sc:haclule of ac:counts raoelvable. 7 Exercises 2 Objective: 07-09 Prepan. lhe state .... tai return. 1 Exen:lsea .e arning Objective: 08-01 Record purchases of rnen:handlse on cradlt in a lhrae-colul 8 Exiiclaes 64.10IJ&J 1 31137 1 33137 1 31137 euo% 7 4 2 1 '32137 29137 29137 31137 72.40% 71.40% 66.40% 68.90% 1 29137 1 '29137 74.30% 70.30% 3 33137 2 32137 1 31137 55.50% 65.80% 68.60% 5 2 2 1 33137 '32137 '32137 31137 74.00% 74.80% 68.80% 68.60% 1 31137 1 31137 75.60% 71.60% 2 33fJ7 1 32137 1 31137 54.80% 64.20% 68.60% 1 31137 1 31137 75.60% 71.80% 2 33137 1 32137 1 31137 55.20% 68.50% 68.60% 1 32137 1 32137 79.50% 75.50% 1 32137 1 32137 75.10% 71.10% 4 32137 2 31137 74.5°" 74.60%_ 95: 91. 96. 98. 96. 94. 94. 95. 94. 96.50%1 _98.60% 1 31137 1 31137 70.20% Objective: 08-02 Post from the three-column ptin:haSea joufniil to the geiieil :hapter 8 Problems 2 2 32137 1 31/37 1 31/37 56.20% 66.70% 69.20% ing ObjecUve: 08-03 Post credit purd1ases from the purchases journal to the ace 2 32137 1 31137 1 31/37 56.20% 66.7o% 69.20% 5 3 1 1 32137 31/37 31/37 31/37 74.80% 75.()()% 89.70% to.20% 95.M 2 32137 1 31/37 1 31/37 56.20% 96.20% 97.70% 2 32137 1 31/37 1 31/37 56.20% 66.7<1% 69.20% 96.20% 2 33137 1 33137 1 27/37 52.50% 66.00% 65.80% 92.50% 1 27/37 1 27137 72.80% 68.80% I 91.80%1 91.80% 1 27137 .1 27137 72.80% 68.80% 91.80%1 Ing 09-04 Record cash payments In a cash payments journal. 1aptar 9 ProblefnS 1 32/37 1 32137 69.50% 65.50% 88.50%1 88.50%. Objective: 09-05 Post from the cash payments journal to subskllary and geno ,apter 9 Problems 1 32137 1 32137 69.50% 65.50% 88.50%1 88.50% 1 33137 1 33137 77.10% 73.10% 96.10% Leaming Objective: 09-07 Demonstrate a knowledge of internal control procedures for EXAM3 1 2/37 1 2137 31 .00% 2.7.00% 50.00% 50.00%' Leaming Objective: 09·09 Reconcire the monthly bank statement 3 33/37 52.20% 92.20%1 8 Problems 2 ~ectlve: k-mlng 08-04 Record Purchases Allums and allowances In the general jo , apter 8 Exercises 1apter 8 Problems :l .earning bbtec:tive: 08-06 Compute the net delivered cost of purchases. B Problems 2 .earning Objective: 09-03 Poat from the cash recieipts toufnal to subsiclary and gener 3 (a) 6btectiva: - - - - -- - Leaming Objective: 09-06 Demonstrate a knowledge of procedures for a petty cash fu Chapter 9 Exercises --- - 89. 66.70% 69.20% 96.80%1 99.00%1 97.70% 95.20% 97.70%. 95.20% 97.00% 91.80% 91.80%1 ~ I 96.10% Chapter 9 Exercises Chapter 9 Problems 2 33137 1 32137 62.80% 64.80% 93.80% 90.80% Leaming Objective: 09-10 Record any adjusting entries required from the bank reconc Chapter 9 Exercises Chapter 9 Problems EXAM3 3 1 1 1 33137 33/37 32137 2137 57 60% 63.90% 64.80% 64 70% 86.40% 97.60% 90.80% 50.00% Leaming Objective: 09-11 Understand how businesses use online banking to manage Chapter 9 Exercises 1 33137 1 33137 74 .00% 70.00% 93.00% 93.00% Leaming Objective· 10-02 Compute gross earnings of employees. Chapter 10 Exercises Chapter 1o Problems EXAM 3 (a) 4 1 2 1 32137 31137 31137 27137 57.60% 63.90% 64.80% 64.70% 88.40% 99.00% 92.80% 83.70% Leaming Objective. 10-03 Determine employee deductions for social security tax. Chapter 1O Exercises Chapter 10 Problems EXAM 3(a) 4 1 2 1 32137 31/37 31/37 27137 57.60% 63.90% 64.80% 6470% 87.60% 86.90% 92.80% 83.70% Leaming Objechve: 10-04 Determine employee deductions for Medicare lax. Chapter 10 Exercises Chapter 10 Problems EXAM 3 (a) 4 1 2 1 32137 31/37 3 1/37 27137 57.60% 63.90% 64.80% 64.70% 88.30% 9780% 9280% 83.70% Leaming Objective: 10-05 Determine employee deductions for income lax. Chapter 10 Exercises Chapter 1O Problems EXAM 3 (a) 4 1 2 1 32137 31137 31/37 27/37 57.60% 63.90% 64.80% 64.70% 88.40% 99.50% 92.80% 83.70% Leaming Objective: 10-06 Enter gross earnings, deductions. and net pay in the payrol Chapter 1O Problems 1 3 1137 1 3 1/37 78.50% 74.50% 97.50% 97.50% Leaming Objective. 10-07 Journalize payron transactions in !he general joumal Chapter 10 Exercises Chapter 10 Problems 4 31137 2 31/37 2 31/37 54.70% 67.50% 62.30% 94.30% 9900% 92.80% Leaming ObJectrve: 11-02 Compute and record the employers social security and Mee Chapter 11 Exercises Chapter 11 Problems 2 30/37 1 30/37 1 30137 58.70% 66.40% 73.20% 98.70% 97.40% 9920% Leaming Objective. 11-03 Record deposit of social security, Medicare. and employee Chapter 11 Exercises EXAM 3(a) 2 32137 1 30/37 1 27/37 55.80% 68.50% 6920% 95.80% 99.50% 95.20% 5 30137 54.70% 9450% Leaming Objective. 11-06 Compute and record llab1llty for federal and state unempto ~ Chapter 11 Exercises Chapter 11 Problems 3 30137 2 30137 6750% 62.30% 98.80% 91 .80% Leaming Objective: 11--07 Prepare an Employers Federal Unemployment Tax Return, Chapter 11 Problems 1 30137 1 30137 65.40% 61 .40% 84.40% 84.40% .eaming ObjecllVi: 11:o8 CCimjiUt.--nKiiid work.S cOfriP8iiS880ii insui'ance pnm 11 Ex8n:lsas ObJecave: 12..01 Detemllne 1he adjuStment for marchandlle ~. and. :~r 12 Exei'cises .. 12 Problems 3 3 (•) I Objedlve: 12-02 Compute lldjustri1enls for accrued and prapeid expen88 ltet 12 Exen:iMs .earning ()bfeclive: 12~ Compute adjmlmenta for accrued and deferred income lter 12Ex.-dsea Leaming Objective: 12-04 Complete a 10-column worbheet Chapter 12 Problems EXAM3 EXAM3 (a} Leaming Objective: 13--03 Prepare a classified balance sheet from the worksheet ,EXAM3 i.iii1!!i Olateome L Leaming Outcome 2 Leaming Outcome 3 ·- ·r30137 1 30l37 71.00% 4 1 1 1 1 3 1/37 3 1/37 28137 1137 27137 58.7o% 73.40% 7 3 2 1 1 31/37 31/37 28137 2137 27/37 5 1 2 1 1 4 2 1 1 58.60% 3Ul0% 55.80% 86.1~ 85.80%1 87.20%, 64.20% 22.00% 69.90% 50.00%1 3 1137 31137 28137 2137 27/37 55.80% 85. 58.70% 81.70%' 87.20%1 30/37 28137 2/37 27/37 56.10% 64.20% 22.00% 69.90% 86.10% 87.20% 50.00% 88.90% 60.10% 56. 10% 79.10% 79. 10% 87:-iii : Rta% 1 2/37 1 2137 59.20% 31.00% 88. 50.00%1 88.90%1 64.31 % 54.13% 9 1.59% 78.40%