UNIVERSITY OF HAWAII MAUI COLLEGE
2012-2013 ANNUAL PROGRAM REVIEW
Associate in Applied Science
Accounting
Program mission statement
The Accounting Program prepares graduates to be productive professionals who can make responsible
business decisions in a changing global environment. The Accounting Program mission is congruent with the
mission of UH Maui College, offering credit educational opportunities and striving to create a student focused
educational environment that emphasizes high quality teaching and learning. The Accounting Program serves
a diverse student population, many of whom are first generation college students, and we are responsive to
the needs of both traditional and non-traditional students whose life experiences and commitment to learning
enrich the overall educational environment.
The mission of the Accounting Program is to prepare students for careers in Accounting with three major
emphases:
 Insuring that our graduates possess the necessary skills and knowledge to enter the workforce upon
graduation,
 Preparing students and graduates to move seamlessly and successfully to bachelor degree programs in
accounting, and,
 Providing lifelong learning opportunities for Hawaii’s workforce that is designed to improve workforce
skills and career progression.
I.
Quantitative Indicators
The overall Program Health for Accounting is Healthy for 2012-13. The Demand indicator scored in the
Cautionary category, while the Efficiency and Effectiveness Indicators all scored in the Healthy category.
Demand – Cautionary
The number of accounting majors decreased 7%, from 110.5 to 103 majors, from the previous year; whereas,
the number of new and replacement positions in the county dropped 4% or by one job (25 to 24). If the
Program had seven fewer majors, the demand ratio would have been healthy.
The Bureau of Labor Statistics projects a 16% increase in job openings in accounting by the year 2016. The
new and replacement accounting/bookkeeping positions have increased by 26% (210 to 264) in the past three
years for the state; however, the reported job positions in Maui county decreased two positions in the same
time.
Efficiency: Healthy
Fill rate - Cautionary: In 2012-13, the Accounting Program offered two additional courses compared to the
previous year (23 courses versus 21). The increase in course offerings (total seats available) caused the
decrease in the total fill rate (71% to 69.3%). The average class size decreased from 20 to 19.2 students (an
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insignificant change for adding two classes). All of the late afternoon (4:30) and evening classes, which are
historically the lower enrolled classes, had between 11 and 16 students. We only offer the high demand
courses (ACC 124, 201 and 202) in the evening to meet the needs of the community, but the enrollment has
been less than a 53% fill rate. When a course is offered both in the day and in the evening, the evening course
usually has less than a 50% fill rate. ACC 295, Accounting Capstone, was offered both in Fall 2012 and Spring
2013. It is usually taught only once a year, but upon request of students who needed it for fall graduation, it
was offered additionally in the fall. The fall class had less than 10 students; this was the only under enrolled
class.
The number of majors to FTE BOR faculty decreased from 55.3 (cautionary) to 34.3 (healthy) because the
Program erroneously gained one faculty member. Lectures taught eight classes over the two semesters; the
Program needs three BOR faculty members to be healthy, but the Program actually has only two.
Effectiveness – Healthy
Degrees earned to majors: Healthy. The 26 degrees awarded divided by our 103 majors is 25% (well above
the 20% required to be Healthy). There were 19 AAS degrees awarded and 7 Certificate of Achievement
degrees. This is a 30% increase from last year (20).
Degrees earned to annual positions – Healthy.
Persistence – Healthy. Our persistence rate in 2012-13 increased from 71% to 76.2%.
II. OUTCOME AND GOAL ACHIEVEMENT
A. Program Learning Outcomes
The program learning outcomes for the Accounting Program are the following:
PLO 1. Demonstrate satisfactory proficiency in the basic fundamental principles of financial and managerial
accounting following general accepted accounting principles with special emphasis on the elements of the
accounting cycle; the rules of debit and credit, journalizing and posting, trial balances, adjustments,
worksheets, financial statements, and the closing process.
PLO 2. Demonstrates satisfactory proficiency in the basic principles procedures, terminology, and application
of income and payroll tax laws.
PLO 3. Demonstrates satisfactory proficiency in hands-on accounting skills for maintaining accounting records
using commercial accounting software, and the use of spreadsheets to solve accounting problems.
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Map of Program Learning Outcomes by Course
PLO 1
PLO 2
ACC
124
3
1
ACC
125
3
0
ACC
132
2
3
ACC
134
1
3
ACC
137
1
3
ACC
150
3
1
ACC
155
3
1
ACC
201
3
1
ACC
202
3
0
ACC
295
3
2
PLO 3
0
0
1
0
0
3
3
0
1
3
F
2011
SP
2012
F
2012
SP
2013
Accounting Assessment Plan: Time Table
F
2009
PLO 1
ACC 124
ACC 201
ACC 202
PLO 2
ACC 132
ACC 134
PLO 3
ACC 150
ACC 255
PLO 1,2,3
ACC 295
SP
2010
F
2010
SP
2011
F
2013
SP
2014
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
B. ANALYSIS OF STUDENT OUTCOME AND GOAL ACHIEVEMENT
Program Learning Outcome Assessment
All of the program learning outcomes were assessed in the last academic year. ACC 201, Financial Accounting
was used to assess PLO 1; ACC 132, Payroll Accounting, for PLO 2; and ACC 150, Using Quickbooks in
Accounting, for PLO 3 (see above table). Only the accounting majors were assessed in ACC 132 and ACC 150
for evaluating program learning outcomes. All the students enrolled in ACC 201, CRN 47695, were assessed
because there were only two accounting majors in this class.
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Assessment tools or methods used
In ACC 132 and ACC 201 a project plus embedded exam questions were used to assess student learning
outcomes. Embedded exam questions and assignments were used to assess student learning in ACC 150.
Criteria for success
Exams, projects and homework are graded on the point system in the table below. Accounting is objective;
the answers to a problem are either right or wrong; however, partial credit is often given if the student shows
understanding of the concept, but has made mathematical errors.
A
B
C
D
90-100%
80-89%
70-79%
60-69%
Summative evidence
The evidence used to assess, and the results of the assessment for the program learning outcomes, will be
discussed separately for each course that was assessed during this review period. Each program assessment is
based on the following scale:
Exceeds
Grades of A-B
Meets
Grade of C
Needs
Improvement
Grade of D
Insufficient Progress
Grade of F
ACC 201 Financial Accounting
ACC 201 was used to assess PLO 1. Demonstrate satisfactory proficiency in the basic fundamental principles of
financial and managerial accounting following general accepted accounting principles with special emphasis on
the elements of the accounting cycle; the rules of debit and credit, journalizing and posting, trial balances,
adjustments, worksheets, financial statements, and the closing process.
SLO 1. Complete the accounting cycle from source documents to financial statements with emphasis on
practical application of accounting principles for a sole proprietorships and partnerships.
SLO 2. Identify, assess, and recommend solutions to a business environment based on analyses of financial
records.
ACC 201, Financial Accounting, was assessed in Spring 2013. Of the 18 students enrolled in this class (CRN
47695), 58% showed exemplary understanding of course’s student learning outcome; 6% met expectations,
17% need improvement, and 19% (3 students) showed no proficiency. The two Accounting majors completed
the course with an A. The majors in this course consisted of 2 Accounting majors, 9 Business Careers, 3
Hospitality and Tourism, 2 Liberal Arts, 1 Culinary, and 1 Business Tech major.
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Program Assessment Rubric for ACC 201 Spring 2013
PLO 1. Demonstrate satisfactory proficiency in the
basic fundamental principles of financial and
managerial accounting following general accepted
accounting principles with special emphasis on
the elements of the accounting cycle; the rules of
debit and credit, journalizing and posting, trial
balances, adjustments, worksheets, financial
statements, and the closing process.
Exceeds
Meets
Needs
Improvement
No Proficiency
Student Learning Outcome
Complete the accounting cycle from source documents
to financial statements with emphasis on practical
application of accounting principles for a sole
proprietorships and partnerships.
Identify, assess, and recommend solutions to a
business environment based on analyses of financial
records.
10
1
3
4
11
1
3
3
58%
6%
17%
19%
Number of students assessed: 18
Average SLO Score for the course
ACC 132 Payroll Accounting
ACC 132 was used to assess PLO 2. Demonstrates satisfactory proficiency in the basic principles procedures,
terminology, and application of income and payroll tax laws.
SLO 1. Demonstrates and applies knowledge of payroll law to accurately record employee's pay in appropriate
records, journals and ledgers.
SLO 2. Applies knowledge of tax law to accurately complete appropriate federal and state forms and schedules.
SLO 3. Demonstrates knowledge of Hawaii's general excise and use tax laws to accurately complete
appropriate tax forms.
ACC 132 was assessed in Spring 2013. Of the 14 accounting majors enrolled in this class (CRN 47700), 69% (10
students) showed exemplary understanding of course’s student learning outcome; 14% (2) met expectations,
9% (1) need improvement, and 9% (1) showed no proficiency. All of the course competencies were linked to
the course student learning outcomes. The two “needs improvement” and “no proficiency” students did not
persist to enroll in the Fall 2013 semester.
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Program Assessment Rubric for ACC 132 Payroll Accounting
PLO: Demonstrates satisfactory proficiency in the
basic principles, procedures, terminology, and
application of income and payroll tax law.
Exceeds
Meets
Spring 2013
Needs
Improvement
No
Proficiency
Student Learning Outcome
Demonstrates and applies knowledge of payroll law to
accurately record employee's pay in appropriate records,
journals and ledgers.
68%
14%
8%
10%
Applies knowledge of tax law to accurately complete
appropriate federal and state forms and schedules.
79%
9%
7%
5%
Demonstrates knowledge of Hawaii's general excise and
use tax laws to accurately complete appropriate tax forms.
60%
19%
12%
9%
Total number of students: 14
10
2
Average SLO Score for the Course
69%
14%
1
9%
1
9%
ACC 150 Using QuickBooks in Accounting
ACC 150 was used to assess PLO 3. Demonstrates satisfactory proficiency in hands-on accounting skills for
maintaining accounting records using commercial accounting software, and the use of spreadsheets to solve
accounting problems.
SLO 1. Apply fundamental accounting principles to set up and maintain records using a general ledger system.
SLO 2. Evaluate and communicate business performance on various reports.
ACC 150 was assessed during Spring 2013. Of the 18 accounting majors enrolled in this class (CRN 47696), 81%
showed exemplary understanding of course’s student learning outcome; whereas 19% (3 students) showed
needing improvement or no proficiency.
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Program Assessment Rubric for ACC 150 Spring 2013
PLO 3: Demonstrates satisfactory proficiency in
hands-on accounting skills for maintaining
accounting records using commercial accounting
software, and the use of spreadsheets to solve
accounting problems.
Exceeds
Meets
Needs
Improvement
No
Proficiency
Student Learning Outcome
Apply fundamental accounting principles to set up and
maintain records using a general ledger system.
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1
4
Evaluate and communicate business performance on
various reports.
16
1
1
Total students analyzed: 18
Average SLO Score for the Course
80.6%
5.6%
13.9%
What we discovered about student learning
In this year’s assessment about 76% of the students assessed have demonstrated that they have met or
exceeded the program learning outcomes for the AAS degree in Accounting. This compares to 84% of the
accounting majors who have an academic GPA of 2.0 or greater. Our Program has the rigor that the
accounting profession requires. Not all the students who major in our Program under the “open door”
admissions policy can master the objectives of the courses. The UH Maui Accounting Program has math and
English prerequisites for the financial accounting courses which is intended to improve student success in the
course by allowing only the prepared student to register. We have found that the emphasis on activity-based
learning has provided the students with the sufficient in-class problem solving for most student to master the
learning outcomes.
In the 2012-2013 academic year, the Accounting Program used MyAccountingLab in ACC 201 and 202. The
students did their homework using the software program published by Pearson. The advantages of using this
online program are that the student receives support in demonstrations and help in solving the problems;
additionally the student receives immediate feedback in the grading of their homework submissions. We have
found, however, that the student depended too much on the support and drop down menus in the program,
and they were not adequately prepared for the paper exams.
Evidence that results of student learning has been discussed with Program Advisory Board.
The Accounting Advisory Board meets annually in November. The Annual Program Review, curriculum
revisions, and assessment are discussed. The Board is pleased with our pedagogy and curriculum; they have
made no recommendations.
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CASLO Analysis
Students’ research papers from ACC 295, Accounting Capstone, were used to assess written communication.
Two papers, one exemplary and one barely passing, were used to determine if accounting majors were writing
at a level that is appropriate for an entry level position in the accounting field. The assessment committee that
consisted of business faculty, English faculty, and a former Accounting student thought that the “minimally
passing student” did not demonstrate the writing skills necessary for a graduate of the Program. The research
paper was an appropriate assignment for the course and Program, but the paper contained grammatical errors
and inadequate paraphrasing.
C. Program Plans and Goals
Results of goals and changes that were outlined in previous program reviews.
The activity-based approach to learning has proven successful. The instructors give short lectures to present
concepts and demonstrate accounting problems; the students then do practice problems in class to apply and
reinforce their learning. Our accounting majors are demonstrating that they have learned the program
learning outcomes for the AAS degree in Accounting. Responses from student evaluations tell us that the
students like the hands-on approach to learning, and they learn better by applying concepts in the classroom.
The use of Laulima has proven to be an excellent tool to disseminate information and solutions to students
efficiently. The Accounting faculty are very responsive to students by being available to students through
office hours and the internet; we answer student’s questions seven days a week and provide individual and
group tutoring sessions.
Pearson Publishing has incorporated a software program that the student gains access to with the purchase of
its textbook. The software program, MyAccountingLab Is a homework and test generating program that allows
the student to submit their homework on line. The program provides immediate feedback and lots of support
in learning to solve the problems. The results of using MyAccountingLab were disappointing; the students
didn’t internalize and learn the accounting concepts using the software. As a result the accounting faculty no
longer requires the student to submit homework using this program. The program is still available to the
student, but homework is to be done on paper or using Excel.
One of the skills that employers require of new hires in the accounting field is a proficiency in Excel. In
addition to requiring students to take BUSN 150 or ICS 101 and ACC 255, Using Spreadsheets in Accounting, we
are having students complete their homework assignments in ACC 201 and ACC 202 using Excel. The
additional practice in using Excel for their homework increases the student’s proficiency and marketable skills.
Upon the recommendation of CASLO assessment meeting members, additional writing assignments have been
incorporated in many of the accounting courses. The students are to submit several business article reviews or
write about business ethic problems in their classes. The assignments give the students additional practice in
paraphrasing and business writing skills. ENG 209, Business and Managerial Writing, is a required English
course for the Accounting degree, but the recommendation of the CASLO assessment committee is to make it
a prerequisite or co-requisite of ACC 295, Accounting Capstone course.
One of last year’s goals included investigation into ACBSP accreditation for the AAS degree in Accounting. The
Program has decided not to seek accreditation at this time. The cost for accreditation process exceeds $8,000;
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this money can be better spent in improving the Program. The Accounting Advisory Board currently does not
value the AAS degree (the baccalaureate degree is the valuable credential) when hiring new employees; the
members value the knowledge, job skills and experience. Being an accredited associate degree program will
not increase the value of the degree.
Goals for program Improvement
 Develop better assessment tools and methods. The accounting faculty are developing appropriate
assessment tools for our courses that can adequately measure individual student learning and that can
be easily used in all sections of a course and by all faculty.
 Research possibility of program entrance requirements. Currently students declare a major as an
entering freshman; approximately 18% of our 103 declared majors have not completed an accounting
course. All of our courses have prerequisites; the beginning accounting courses have English and math
prerequisites to help ensure that our students are adequately prepared for the rigor of our courses.
We will continue to explore the possibility of requiring students to take one accounting course and
meet the English and math prerequisites before declaring Accounting as a major. We will work with
the College on the initiative of knowing our students in order to better serve their needs.
How assessment supports program goals and influence college policy or practices
The Accounting Program has been the leaders in the assessment of program learning outcomes. Our course
student learning outcomes are aligned with the program learning outcomes, and our program learning
outcomes are aligned with the accounting profession, and the College mission. The accounting faculty strive to
improve student success while maintaining the rigor demanded by the profession. The UH Accounting
Program Coordinators have met annually to develop common course descriptions, student learning outcomes
and course prerequisites. Emerging trends and changes in procedures in accounting are discussed at the PCC
meetings to ensure that our curriculum is staying current to the profession.
By focusing on student learning, the accounting faculty take additional measures to help our students succeed.
The faculty has adopted activity-based learning to provide additional hands-on learning; we provide additional
assignments to reinforce learning, and we often retest failing students to encourage the mastering of learning
outcomes. The focus on assessment informs us where there are gaps in student learning, so that those areas
can be addressed. Many of our students struggle with the daily demands of family, work and school. The
accounting faculty make reasonable accommodations for these students when some flexibility in scheduling
will promote success. Our persistence rate increase 7% and the number of degrees awarded divided by
number of majors increased 39% in the past year. We hope that the focus on the student and student learning
resulted in the increase in persistence and graduation rates.
III.
Budgetary Consideration and Impact
For the next biennium, the following items are requested to be included in the budget:
 Additional Accounting faculty position. Four to five courses are being taught by lecturers each
semester. To be healthy in the efficiency category for Majors to BOR Appointed Faculty, we must
have three faculty positions (We currently have two positions; the UH system report on Program
Quantitative Indicators incorrectly states that we have three positions). $55,344.
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

Increase the number of computer classrooms. The Accounting Program has increased its usage of
computer classrooms. The textbook publishers are making their supplements, which are required
in the course, available only online. To be able to access these tools during the class, the students
must have computer and internet access. Scheduling classes in computer classrooms has become
exceedingly difficult due to the shortage and demand for computer classrooms.
Increase computer maintenance support. All the computers in the classrooms must be in working
condition all the time. Getting computer repairs or replacements in a timely manner has been
difficult due to the high demand for equipment and budgetary constraints.
IV. Engaged Community
The Accounting Advisory Board meets annually to discuss curriculum and assessment. The Accounting
Program instructors encourages our students to take cooperative education classes and internships; however,
it is not a requirement of the Program. It is difficult to find enough valuable bookkeeping experiences for our
accounting majors because of the level of confidentiality and accuracy demands of the profession.
V. Recognize and Support Best Practices
In the accounting field there is high demand for individuals who can go beyond technical skills and display good
interpersonal abilities. Accountants are broadening as business globalizes and becomes more team-oriented.
To help our student develop the skills to work in teams, we have built team projects into our curriculum,
particularly in ACC 295, Accounting Capstone, where the work in groups to complete this project based course.
Another trend in accounting is the virtual office where the bookkeeper works from home. To support this
practice, we have our students do more of their work using computers using Excel. The accounting faculty
keeps abreast of changing accounting and tax laws and policies, and updates course information regularly.
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VI. Knowing the Accounting Major
Time to graduation:
2 to 2.5 years
3 to 3.5 years
5 to 6 years
7 to 8 years
17 years
24 to 25 years
40 years
GPA for sections of population
Total Population:
GPA 3.0 or better
GPA 2.0 – 2.99
GPA less than 2.0
2013 Graduates
2 students
6 students
4 students
2 students
1 student
2 students
1 student
Percent of 18 students
11.1%
33.3%
22.2%
11.1%
5.6%
11.1%
5.6%
63.6%
25.3%
11.1%
Native Hawaiian
GPA 3.0 or better
GPA 2.0 – 2.99
GPA less than 2.0
16.2% of Total Population
56.3%
18.8%
25.0%
GPA for Full-time and Part-time
Full Time
GPA 3.0 or better
GPA 2.0 – 2.99
GPA less than 2.0
37.1%
71.4%
20.0%
8.6%
Part-Time
GPA 3.0 or better
GPA 2.0 – 2.99
GPA less than 2.0
62.9%
59.4%
28.1%
12.5%
GPA by Age Group
Age: 18-29 years old
GPA 3.0 or better
GPA 2.0 – 2.99
GPA less than 2.0
51.4%
51.9%
32.7%
15.4%
Age: 30-39 years old
GPA 3.0 or better
GPA 2.0 – 2.99
GPA less than 2.0
22.9%
54.5%
31.8%
13.6%
15.2%
100.0%
Age: 50 + years old
GPA 3.0 or better
GPA 2.0 – 2.99
GPA less than 2.0
10.5%
90.9%
9.1%
0.0%
GPA by Age Group
Age: 40-49 years old
GPA 3.0 or better
GPA 2.0 – 2.99
GPA less than 2.0
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