Curriculum proposal number 2010.07
University of Hawaii Maui College
Curriculum Action Request (CAR) Form
Course
For Banner use:
___ SCACRSE
1. Author(s): D. Grooms and J. Moore
___ SCAPREQ
___ CAPPs
2. Department: Business/Hospitality
___ WebCT-Detl
___ CoReq-Detl
3. Date submitted to Curriculum Committee: October 5, 2010
___ Equiv-Detl
___ Old Inactivated
4. Type of action:
Addition:
regular
other; specify:
___ Crosslist done
___ Another prereq
Modification:
alpha/number
title
credits
description
pre-requisite
co-requisite
recommended prep
other; specify:
5. Existing course:
Alpha: ACC Number:155 Title: Using Spreadsheets in Accounting
Credits: 3
6. Proposed new/modified course:
Alpha: ACC Number:255 Title: Using Spreadsheets in Accounting
Credits: 3
7. Reason for this curriculum action:
a) A course change of the prerequisite only from "ACC 125 (or concurrent) or ACC 201, or consent",
to "ACC 202 (or concurrent), or consent". was approved by the Curriculum Committee in Spring 2006
and the Academic Senate in Fall 2006. The course had always included managerial accounting in its
content, but managerial accounting is not covered until students take ACC 202. Unfortunately the change
was not made in the catalog but was changed in banner so the prerequisite appeared in the Schedule of
Classes. At that time, then Vice Chancellor wanted the course number raised to a 200 level because of
the the 200 level prerequisite. It was explained that the faculty agreed the 200 level prerequisite
warranted a 200 level number, but the Accounting PCC was not ready to agree to that change. Recent
discussions at the PCC level have now confirmed all CC's are ready to make the move from ACC 155 to
ACC 255, and this request follows that desire. The prerequisite addition of BUSN 150 or ICS 101 and
changes in the course description also result from PCC agreement among the CC's.
8. New course description (or year of catalog and page number of current course description, if unchanged):
Provides hands-on training in the use of spreadsheets on computers to solve accounting problems.
Applies previously acquired accounting skills and knowledge. Emphasizes financial and managerial
accounting.
9. Pre-requisite(s) – see Prerequisite Style Sheet for samples:
ACC 202 (or concurrent); BUSN 150 or ICS 101, or consent; or consent.
no
yes
10. Co-requisite(s): None
Revised 6/28/2016
CAR Form (4-93), page 1
11. Recommended preparation: None
12. Cross listed:
no
yes; cite course alpha & number:
13. Student contact hours per week:
3 hr. lecture
hr. lab
hr. lecture/lab
hr. other; explain:
14. Grading: Standard (Letter, Cr/NCr, Audit)
Explain, if not Standard grading:
15. Repeatable for credit:
no
yes; maximum is
credit or
unlimited.
(Most courses are not repeatable for additional credit; exceptions are courses such as internships and co-op courses.)
16. Special fees required:
no
yes; explain:
17. Proposed term of first offering: Spring
semester of 2011
year.
18. List catalog used and then degrees, certificates, prerequisites, and catalog sections and their page
numbers affected by this proposal: 2010-2011 AAS Accounting; pp. 28, 89
19. Maximum enrollment: 24 Rationale, if less than 35: Maximum number of computers in the classroom
(KLMA 204)
20. Special resources (personnel, supplies, etc.) required:
no
yes; explain:
21. Course is restricted to particular room type:
no
yes; explain: Computer room
22. Special scheduling considerations:
no
yes; explain:
23. Method(s) of delivery appropriate for this course: (check all that apply)
Traditional
HITS/Interactive TV
Cable TV
Online
Other, explain:
Hybrid
24. Mark all college-wide general education SLOs this course supports.
Std 1 - Written Communications
Std 2 – Quantitative Reasoning
Std 3 - Information Retrieval and Technology
Std 4 - Oral Communication
Std 5 - Critical Reasoning
Std 6 – Creativity
Other General Education SLOs, such as Ethics, Scientific Inquiry, or Service Learning.
Explain:
25. List all program SLOs this course supports? (Explain, if necessary)
Program SLO 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. Explain:
Program SLO 2:
Explain:
Revised 6/28/2016
CAR Form (4-93), page 2
Program SLO 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. Explain:
Program SLO 4:
Explain:
Program SLO 5:
Explain:
26.
Course fulfills the following general education elective (GE) for CTE (Career Technical Education)
AS/AAS degrees (GE):
English (EN)/Communication (CM)
Quantitative Reasoning (QR)
Humanities (HU)
Natural Science (NS)
Social Science (SS)
Other:
Course is a requirement for the Accountingprogram(s) AS/AAS degree or certificate
Course is a program elective for the
program(s) AS/AAS degree or certificate
27.
Course fulfills the following general education elective (GE) for the ABIT BAS degree:
English (EN)/Communication (CM)
Quantitative Reasoning (QR)
Humanities (HU)
Natural Science (NS)
Social Science (SS)
Other:
Course is a requirement for the ABIT BAS degree
Course is a program elective for the ABIT BAS degree
28.
Course fulfills a requirement for a proposed BAS
degree:
Pre- requisite course
Core
Capstone Course (CC)
Other:
Course is a program elective for a proposed BAS
degree
Course fulfills the following general education elective (GE) for the proposed BAS
English (EN)/Communication (CM)
Quantitative Reasoning (QR)
Humanities (HU)
Natural Science (NS)
Social Science (SS)
Other:
Course is applicable to the following additional BAS degrees:
29.
degree:
Course satisfies the following category for the AA degree*:
Category I: Foundations/Skills: Foundations I
Written Communication in English (FW)
Global and Multicultural Perspectives (FG)
Group A (before 1500 CE)
Group B (since 1500 CE)
Group C (pre-history to present)
Symbolic Reasoning (FS)
Category I: Foundations/Skills: Foundations II
Numeracy (FN)
Oral Communication in English (FO)
Computer/Information Processing and Retrieval (FI)
Category II: Breadth of Understanding and Experience
Human Understanding
The Individual (IN)
Revised 6/28/2016
CAR Form (4-93), page 3
The Community (CO)
The Community – Global Perspective (CG)
Human Expression (HE)
Environmental Awareness (EA)
Environmental Awareness – Global Perspective (EG)
Asia/Pacific Perspective (AP)
Category III Focus/Specialization/Area of Interest
Interest Area Discipline/Alpha: ACC
Elective (LE)
Other Graduation Requirements
Writing Intensive (is appropriate for WI)
Environmental Awareness Lab/course with lab (EL)
Hawaii Emphasis (HI)
* Submit the appropriate form(s) to have the course placed in the requested category (ies). Submit a course
outline, CAR, and appropriate forms to both the Curriculum Committee and the Foundations Board, if the
course satisfies Category I: Foundations/Skills: Foundations I or II.
30. Course
increases
decreases
makes no change to number of credits required for program(s)
affected by this action. Explain, if necessary:
31. Course is taught at another UH campus (see Sections 5 and 6 above):
no Explain why this course is proposed for UHMC:
yes Specify college(s), course, alpha, and number where same or similar course is taught: HawCC:
ACC 155; KapCC: ACC 155; LeeCC: ACC 155. Per PCC agreement, other campuses are scheduled to
make move to ACC 255 during Fall 2010.
32. Course is:
Not appropriate for articulation.
Appropriate* for articulation as a general education course at:
UHCC
UH Manoa UH Hilo UHWO
Previously articulated* as a general education course at:
UHCC UH Manoa UH Hilo UHWO
*Note: Submit Course Articulation Form if course is already articulated, or is appropriate for articulation,
as a general education (100-, 200-level) course.
Standardized and/or appropriate for articulation by PCC or other UH system agreement at:
UHCC
UH Manoa
UH Hilo
UHWO Explain:
Appropriate for articulation or has previously been articulated to a specific department or institution:
UHCC UH Manoa UH Hilo UHWO
Outside UH system Explain:
33. Additional Information (add additional pages if needed):
Revised 6/28/2016
CAR Form (4-93), page 4
University of Hawaii Maui College
Curriculum Action Request (CAR) Signature Page
__________________________________________________________________________
Proposed by: Author or Program Coordinator
Date
__________________________________________________________________________
Checked by: Academic Subject Area Representative to Curriculum Committee Date
__________________________________________________________________________
Requested by Department: Department Chair
Date
__________________________________________________________________________
Recommended by: Curriculum Chair
Date
__________________________________________________________________________
Approved by Academic Senate: Academic Senate Chair
Date
__________________________________________________________________________
Endorsed by: Chief Academic Officer
Date
__________________________________________________________________________
Approved by: Chancellor
Date
Revised 6/28/2016
CAR Form (4-93), page 5
University of Hawaii Maui College
Course Outline
1. Alpha
ACC
Number
255
Course Title
Using Spreadsheets in Accounting
Credits
3
Department
Business/Hospitality
Author D. Grooms and J.Moore
Date of Outline
September 20, 2010
October 2015
Effective Date Fall 2011
2. Course Description:
Provides hands-on training in the use of spreadsheets on computers to solve
accounting problems. Applies previously acquired accounting skills and
knowledge. Emphasizes financial and managerial accounting.
Cross-list
No
Contact Hours/Type
Three (3) hours lecture
3. Pre-requisites
ACC 202 (or concurrent); BUSN 150 or ICS 101, or consent
Pre-requisite may be waived by consent
Co-requisites
AS Program
AAS Accounting
Category:
BAS Program
yes
no
None
Recommended Preparation
4. Function/Designation
5-year Review Date
None
AA Category
Category
Additional Category
List Additional Programs and Category:
PR - Program Requirement
Category
Developmental/Remedial
List Additional Programs and
List Additional Programs and Category:
Other/Additional: Explain:
See Curriculum Action Request (CAR) form for the college-wide general education student learning
outcomes (SLOs) and/or the program learning outcomes (PLOs) this course supports.
This course outline is standardized and/or the result of a community college or system-wide
agreement.
Revised 6/28/2016
CAR Form (4-93), page 6
Responsible committee: Program Coordinators, all UH System Community Colleges and Maui
College
5. Student Learning Outcomes (SLOs): List one to four inclusive SLOs.
For assessment, link these to #7 Recommended Course Content, and #9 Recommended Course
Requirements & Evaluation. Use roman numerals (I., II., III.) to designate SLOs
On successful completion of this course, students will be able to:
I. Compile financial data utilizing an electronic spreadsheet, generate accurate and relevant
ouput.
II. Analyze results of accounting problems and use the results to make business decisions.
III.
IV.
6. Competencies/Concepts/Issues/Skills
For assessment, link these to #7 Recommended Course Content, and #9 Recommended Course
Requirements & Evaluation. Use lower case letters (a., b.…zz. )to designate
competencies/skills/issues
On successful completion of this course, students will be able to:
a. Define terms as applied to electronic spreadsheets.
b. Create a worksheet and record transactions.
c. Create a template and enter data.
d. Customize spreadsheet options and default settings.
e. Apply formulas and functions where appropriate.
f. Design spreadsheet layout to produce appropriate and accurate results.
g. Perform "what-if" analysis.
h. Review results, identify and correct errors.
7. Suggested Course Content and Approximate Time Spent on Each Topic
Linked to #5. Student Learning Outcomes and # 6 Competencies/Skills/Issues
1-2 weeks
1-3 weeks
1-3 weeks
1-3 weeks
1-3 weeks
1-3 weeks
1-3 weeks
Electronic spreadsheets (I, a)
Spreadsheet development (I, b, c, d)
Current accounting standards (I, f)
Formula and functions (I, e)
Multiple worksheets and workbooks (I, b, d, e, f)
Decisions based on spreadsheet results (II, f, g, h)
Financial statement analysis (II, f, g, h)
8. Text and Materials, Reference Materials, and Auxiliary Materials
Appropriate text(s) and materials will be chosen at the time the course is offered from those currently
available in the field. Examples include:
Fujita, Michael and Carol Yacht. Excel Accounting. McGraw Hill
Owens, Glen. Using Excel and Access for Accounting. Cengage
Parsons, et.al. Comprehensive Excel 2007, Course Technology
Revised 6/28/2016
CAR Form (4-93), page 7
Appropriate reference materials will be chosen at the time the course is offered from those currently
available in the field. Examples include:
Appropriate auxiliary materials will be chosen at the time the course is offered from those currently
available in the field. Examples include:
Accompanying practice set if available
Articles and/or handouts prepared by the instructor
Magazine or newspaper articles
Appropriate films, videos, or internet sites
Television programs
Guest speakers
Other instructional aids
9. Suggested Course Requirements and Evaluation
Linked to #5. Student Learning Outcomes (SLOs) and #6 Competencies/Skills/Issues
Specific course requirements are at the discretion of the instructor at the time the course is being
offered. Suggested requirements might include, but are not limited to:
20--60% Examinations (I, II; a-h)
40--60% In-class assignments (I, II); a-h
20--50% Homework (I, II); a-h
0--20% Practice sets (I, II); a-h
0--20% Quizzes (I, II; a-h)
0--20% Projects/research (I, II); a-h
0--20% Attendance and/or class participation (I, II)
10. Methods of Instruction
Instructional methods will vary considerably by instructor. Specific methods are at the discretion
of the instructor teaching the course and might include, but are not limited to:
Independent self-paced work with instructor supervision
Lecture, problem solving, and class exercises or readings
Class discussions or guest lectures
Audio, visual or presentations involving the internet
Student class presentations
Group or individual projects
Other contemporary learning techniques (e.g., Service Learning, Co-op, School-to-Work, etc.)
11. Assessment of Intended Student Learning Outcomes Standards Grid attached
12. Additional Information:
Revised 6/28/2016
CAR Form (4-93), page 8
Assessment of Intended Student Learning Outcomes Standards – CCOWIQs with Ratings for ACC 255
Key:
3 = Major Emphasis: The student is actively involved (uses, reinforces, applies, and evaluated) in the student learning outcomes. The
learner outcome is the focus of the class.
2 = Moderate Emphasis: The student uses, reinforces, applies and is evaluated by this learner outcome, but it is not the focus of the class
1 = Minor Emphasis: The student is provided an opportunity to use, reinforce, and apply this learner outcome, but does not get evaluated
on this learner outcome
0 = No Emphasis: The student does not address this learner outcome
Standard 1: Written Communication
Write effectively to convey ideas that meet the needs of specific audiences and purposes.
1.1 Use writing to discover and articulate ideas
1.2 Identify and analyze the audience and purpose for any intended communication
1.3 Choose language, style and organization appropriate to particular purposes and audiences
1.4 Gather information and document sources appropriately
1.5 Express a main idea as a thesis, hypothesis, and other appropriate content
1.6 Develop a main idea clearly and concisely with appropriate content
1.7 Demonstrate mastery of the conventions of writing, including grammar, spelling, and mechanics
1.8 Demonstrate proficiency in revision and editing
1.9 Develop a personal voice in written communication
Standard 2: Quantitative Reasoning
Synthesize and articulate information using appropriate mathematical methods to solve problems and logically
address real-life situations.
2.1 Apply numeric, graphic and symbolic skills and other forms of quantitative reasoning, accurately and
appropriately
2.2 Demonstrate mastery of mathematical concepts, skills, and applications, using technology when appropriate
2.3 Communicate clearly and concisely the methods and results of quantitative problem solving
2.4 Formulate and test hypotheses using numerical experimentation
2.5 Define quantitative issues and problems, gather relevant information, analyze that information, and present
results
2.6 Assess the validity of statistical conclusions
Standard 3: Information Retrieval and Technology (Information Literacy)
Access, evaluate, and utilize information effectively, ethically and responsibly.
3.1 Use print and electronic information technology ethically and responsibly
3.2 Demonstrate knowledge of basic vocabulary, concepts, and operations of information technology and retrieval
3.3 Recognize, identify, and define an information need
3.4 Access and retrieve information through print and electronic media, evaluating the accuracy and authenticity
of that information
3.5 Create, manage, organize, and communicate information through electronic media
3.6 Recognize changing technologies and make informed choices about their appropriateness and use.
Standard 4: Oral Communication
Practice ethical and responsible oral communications appropriate to a variety of audiences and purposes.
4.1 Identify and analyze the audience and purpose of any intended communication.
4.2 Gather, evaluate, select, and organize information for the communication.
4.3 Use language, techniques, and strategies appropriate to the audience and occasion.
4.4 Speak clearly and confidently, using the voice, volume, tone, and articulation appropriate to the audience and
occasion
4.5 Summarize, analyze, and evaluate oral communications and ask coherent questions as needed.
4.6 Use competent oral expression to initiate and sustain discussion.
Standard 5: Critical Thinking
Apply critical reasoning skills to effectively address the challenges and solve problems.
ACC
255
0
0
0
2
1
1
0
0
0
3
3
3
2
3
1
2
3
3
2
1
0
0
0
1
1
0
0
Revised 6/28/2016
CAR Form (4-93), page 9
5.1 Identify and state problems, issues, arguments, and questions contained in a body of information.
5.2 Identify and analyze assumptions and underlying points of view relating to an issue or problem.
5.3 Formulate research questions that require descriptive and explanatory analyses.
5.4 Recognize and understand multiple modes of inquiry, including investigative methods based on observation
and analysis.
5.5 Evaluate a problem, distinguishing between relevant and irrelevant facts, opinions, assumptions, issues,
values, and biases through the use of appropriate evidence.
5.6 Apply problem-solving techniques and skills, including the rules of logic and logical sequence.
5.7 Synthesize inform from various sources, drawing appropriate conclusions.
5.8 Communicate clearly and concisely the methods and results of logical reasoning.
5.9 Reflect upon and evaluate their thought processes, value system, and world views in comparison to those of
others.
Standard 6: Creativity
Able to express originality through a variety of forms.
6.1 Generates responses to problems and challenges through intuition and non-linear thinking.
6.2 Explores diverse approaches to solving a problem or addressing a challenge.
6.3 Sustains engagement in activities without a preconceived purpose.
6.4 Demonstrates the ability to trust and follow one’s instincts in the absence of external direction.
6.5 Applies creative principles to discover and express new ideas.
6.6 Builds upon or adapts the ideas of others to create novel expressions or new solutions.
2
1
0
2
3
1
3
1
0
1
2
0
0
3
0
Revised 6/28/2016
CAR Form (4-93), page 10